ALIGNING BUDGETING TO CORPORATE PLANING *How budgeting and strategic planning fit together in the overall business plan *Aligning KPIs with business objectives and the budget *Effectively identifying leading and lagging KPIs in the budget *Identifying the gaps between the actual and the budget figure to enable allocation of resources for corporate plan *Resolving the variances between the actual vs the budget figures *Effective strategies to resolve the gaps to drive the strategic direction of the organisation