Cost and performance management

You are required to create a zero-based income statement budget in Microsoft Excel for the first year of your own cupcake business. Your business will produce only one type of cupcake using a recipe of your own choosing. Please note this must be a cupcake recipe, not one for a cookie or muffin. You must determine and include ALL costs that would be incurred in running such a business. This must include the rent of a suitable shop, based on internet research, which must have both production (kit...

; A 2000 word ( /-10%) essay with appropriate references in Harvard referencing style. Essay title: “The budgeting process can promote behaviour that is inconsistent with company goals”. Discuss this statement and propose ways in which such behaviour can be minimised or eradicated.