A professional who prepares budgets based on previous budget figures or estimated revenue and expense. Responsibilities include:

• Reviews records of sales and actual operating expenses, such as payrolls and material costs.
• Compiles tables of revenues and expenses to show current budget status.
• Writes justifications for overrun or underrun of budget estimates.
• Computes ratios and percentages to make interdepartmental comparisons, indicate trends, and show other selected factors.
• Prepares charts and graphs.
• Tabulates statistical data for presentation in miscellaneous budget reports, using calculator and typewriter or computer.
• May prepare financial statement showing profit and loss.
• May examine budget and requisition funds and be designated Expenditure-Requisition Clerk.