Free Management Library
Free Management Library: Managing Operating Budgets
This resource provides a brief explanation of operating budgets and provides links about annual budgets.
Goodwill
Gcf Global: Living Within Your Means
Tutorial provides handy tips for living within your means.
Other
Ideas and Trends: The Budgeting Process: Close, but No Cigar
This site analyzes the budgeting process of the hotel industry for 1997 and compares budgets with actual performance. Interesting insights on the flaws in the budgeting process are revealed.