For most growing businesses, budgeting is a pipe dream that often has little to do with cash-flow constraints and operational realities. Powerful Budgeting for Better Planning & Management (Amacom Books, New York City, 1993) makes a strong case for the importance of doing it right. Better still, the book, written by turnaround specialist Robert G. Finney, illustrates techniques for dealing with business uncertainties, generating the most useful numbers, and processing information into management decisions. Don't be afraid of the financial formulas scattered throughout its 226 pages: the book is accessible -- thanks, in part, to plenty of hypothetical examples -- and is well worth its $24.95 price tag.