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In the height of the budget season, many clubs focus their efforts entirely on the operating budget in a line-by-line approach without considering important big picture items like the capital budget and long-term planning. An alternative is to start with a top view including the capital ledger and branch out from there. In this webinar, we'll explain how the capital ledger and the “bigger” picture can be used in the budget process to determine what does (or does not) actually need to change on the operating ledger. We'll introduce key capital metrics you can use to help your board see the “big picture” and avoid getting mired in inconsequential line items in the operating budget.
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