Budgeting is more than forecasting numbers—it’s the foundation of sound financial planning. In this intermediate-level course, you’ll learn how to recognize and apply core budgeting approaches used in business today, including incremental, zero-based, and rolling methods. You’ll explore how each approach supports different organizational goals and how to choose the right one for your role. Then, you’ll shift from structure to precision by applying inflation factors to update an operating expense budget. Through short videos, guided readings, and hands-on spreadsheet practice, you’ll learn to calculate accurate cost adjustments and interpret their impact on financial decisions. By the end of the course, you’ll be able to design and update budgets that reflect real-world conditions—balancing control, flexibility, and credibility in every financial plan. These skills are essential for analysts and professionals responsible for driving effective budgeting and forecasting.