This book provides a guide for managers engaged in planning and budgeting within health and social care organisations. Taking a very practical approach, the book focuses on planning processes and tools that can be used in many managerial situations, in addition to budget preparation and control as practiced by managers, rather than accountants. This book is ideal for both students undertaking academic programmes featuring planning and budgeting, as well as managers within health and social care settings who wish to refresh and extend their knowledge. It will also help managers in other parts of the public and voluntary sector.