Index absolute addresses in Excel 47­8 copying 48 activity-based budgets (ABB) 102 activity-based costing (ABC) 272, 281­4 principles 282­4 and traditional methods 281­2 addressing, relative in Excel 47­8 arrow keys in Excel 60 asset register 295­7 assets 150 automatic recalculation in spreadsheets 71­2 averages in Excel 92­3 backing up work in spreadsheets 67 budget 5, 6, 104 assembling 145­67 in central supporting role 6 budgeting process in example budget budget forecast 127­31 cash flow forecast 131­40 cost categories 108­18 capital 109­10, 118 constant direct costs 112­13 overheads 113­14 start up 110­11 variable direct costs 111­12 cost headings 114­18 forecast's duration and period 121 requirements of 106 revenue headings 120 review of 104 sales forecast 125­6 single or departmental 107­8 capital and cash flow 175­6