Book excerpt: Practical budget management is at the core of this book. As well as giving an insight into the way budgets behave in certain circumstances and what can be done about it, the book also deals with practical steps the budget and resource manager can take to eliminate waste and reduce opportunities for fraud and collusion. Better budget management means that the organisation can concentrate greater resources on matters that will significantly enhance patient and client care. The book identifies the day-to-day issues that affect managers in health and social services, and provides advice and a structured approach that facilitate both comprehension of the problem areas and possible solutions. It successfully reduces complex budget issues into manageable chunks, with case studies, key points, tips, and worked examples to aid understanding. It offers practical assistance to managers, tutors, students, board members and other health and social care professionals. The book is third in a trilogy which provides practical solutions to the complex problems of resource, financial and budget management in health and social care. "Managing in Health and Social Care" provides essential checklists for frontline staff is about process quality in financial and business management. It concentrates on doing the right thing, first time, every time. "Resource Management in Health and Social Care": essential checklists is about matching available resources to the environment. It deals with workplace and environmental problems associated with resource scarcity. 'Although there may be constant change to organisation and structures, great improvements in care, treatment, and technology and ever more sophisticated ways of funding health and social care, the actual act of spending money will always be the responsibility of budget managers who are in the front line. This book identifies the day-to-day issues that affect managers in health and social services and provides advice and a structured approach that facilitate both comprehension of the problem areas and possible solutions.' - William Bryans, in the Introduction.