A practitioner's approach to program- driven, client-centered, rational cash budgets and the one-year planning cycles needed to make effective management decisions. The budget is based on historical documents and past practice healthcare delivery habits.

As described in Chapter 4 of the new ISUP text, Building The Successful Veterinary Practice: Programs & Procedures, these activity-based budget review systems, and income forecasting, are based on the development of new programs. The balance between expenses and income is explorer, as a method to adjust the future