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Job Description Bank Pharmacist- Fitzwilliam Hospital - Bank Hours The Role: The Bank Pharmacist will provide ad hoc support to ensure business and clinical continuity within the elective hospital. The role involves delivering high-quality pharmacy services, including clinical and specialist activities, to support the safe, effective, and efficient use of medicines. This includes tasks such as medicines reconciliation, prescription review, discharge planning, and offering expert advice to patients and healthcare professionals. The position requires flexibility to provide cover during staff absence or peak demand periods. The pharmacist will play a key role in maintaining high standards of pharmaceutical care, contributing to the overall patient experience in a planned care setting. Where you will be based: Fitzwilliam Hospital is one of Cambridgeshire's leading independent hospitals with a reputation for delivering high quality healthcare treatments and services since 1983. The hospital is situated in the quiet landscaped grounds of the Milton Estate in Peterborough and has 54 single bedrooms and one twin-bedded room, all with en suite facilities. The hospital provides services for both private and NHS patients. By investing in advanced medical technology, the hospital offers a state-of-the-art range of treatments and services. The fully equipped ultra clean air theatre suite is particularly suitable for orthopaedic procedures such as spinal surgery, arthroscopy, hip replacements and knee. Essential Qualifications and Experience: * Degree in Pharmacy. * Member of the General Pharmaceutical Council (GPhC). * Sound written and verbal communication skills. * Proven ability to work effectively in both a team environment and independently. * Flexibility and adaptability to meet the changing needs of the business. * Demonstrated customer service and computer skills. Desirable Skills: * Experience working in a hospital environment. * Proficiency in CMM (JAC) software. * Familiarity with Maxims software. Key Responsibilities: * Establish and resolve individual patient pharmaceutical care issues to ensure the safe and effective use of medicines. Use a systematic approach to individual patient care, considering patient and medication risk factors to confirm pharmaceutical needs and prioritize care issues. This includes: * Medication history taking, medicines reconciliation, and prescription monitoring. * Consulting case notes and liaising with patients, carers, and healthcare professionals. * Provide advice on dosage adjustments as necessary. * Monitor patients for adverse reactions or unexpected medication-related events. * Document details of ADRs in the hypersensitivity section of case notes, the prescription and administration record, and discharge letters. Discuss findings and necessary future precautions with the patient * Review patients before discharge to address pharmaceutical care-related issues, promoting efficient patient flow, considering factors such as patient education, adherence to medication regimens, seamless care, discharge prescription accuracy, and review of patients' own medicines for return or destruction. * Adhere to professional standards, Ramsay policies, and procedures. * Demonstrate punctuality, integrity, and respect for others. * Customer Service: Provide respectful and equitable treatment to all patients and staff. * Promote hospital services positively to internal and external stakeholders. * Work collaboratively within a team and maintain effective communication with colleagues and stakeholders. * Ensure accurate and legal dispensing and issue of prescriptions. * Dispensing and checking controlled drugs for departmental use and for discharge medication. * Conduct regular reviews of inpatient prescription charts for clinical and financial appropriateness. * Provide professional advice and patient counselling on medication use. * Operate in compliance with Ramsay Medicines Management Policies and GPhC standards. * Adhere to health and safety policies and participate in mandatory training. * Maintain confidentiality and information security according to company policies. Benefits: * Competitive hourly rates plus enhancements * Free DBS * Contributory pension scheme * Excellent training and development opportunities * Free parking and subsidised staff restaurant (subject to site facilities) * Free uniform * Access to Blue Light Card About us Ramsay Health Care UK is a well-established global hospital group with over 50 years’ experience. We are a global provider operating in 11 countries with 77,000 staff who treat 8 million patients each year. It is well respected within the healthcare industry and is one of the leading providers of independent hospital services in England. We are well known for our strong, long-standing relationship with the NHS. We love people with a positive, “can do” attitude who want to make a difference in their work. "Our employees are Ramsay." The skills and commitment of our employees forms the basis for our success. We know our people are our greatest asset, our business is growing and we would like you to join us. “The Ramsay Way” culture recognises that people – staff and doctors – are Ramsay Health Care’s most important asset and this has been key to our ongoing success. We are proud of our ‘Speak Up for Safety’ programme and ensure that the patient is at the heart of everything we do. Join us and have more ‘Time to Care’. We are committed to equality of opportunity for all. This position is subject to an Enhanced DBS check. We value your application and welcome any questions you may have prior to applying. Please be advised that we reserve the right to close our advertisements prior to the announced closing date to ensure a quality recruitment process. Fitzwilliam Hospital is committed to quality, equality and opportunity for all. We care. It’s more than what we do, it’s who we are. Everything we do is about striving to deliver the best care. And it's a belief that's as true today as it was when we welcomed our first patients in 1964. “The Ramsay Way” culture recognises that our people are our most important asset and this has been key to our ongoing success. We are proud to support the UK’s Armed Forces and Reservists and have already achieved the Silver Award as part of the MOD’s Armed Forces Covenant Employer Recognition Scheme. The scheme recognises employers who actively support Defence while encouraging other organisations to adopt the same behaviours in their workplace. As a company we are committed to supporting the wider Armed Forces community and this includes our staff as well as our patients. We are committed to equality of opportunity for all. This position is subject to background and DBS checks.

Job Description Bank Pharmacist- Fitzwilliam Hospital - Bank Hours The Role: The Bank Pharmacist will provide ad hoc support to ensure business and clinical continuity within the elective hospital. The role involves delivering high-quality pharmacy services, including clinical and specialist activities, to support the safe, effective, and efficient use of medicines. This includes tasks such as medicines reconciliation, prescription review, discharge planning, and offering expert advice to patients and healthcare professionals. The position requires flexibility to provide cover during staff absence or peak demand periods. The pharmacist will play a key role in maintaining high standards of pharmaceutical care, contributing to the overall patient experience in a planned care setting. Where you will be based: Fitzwilliam Hospital is one of Cambridgeshire's leading independent hospitals with a reputation for delivering high quality healthcare treatments and services since 1983. The hospital is situated in the quiet landscaped grounds of the Milton Estate in Peterborough and has 54 single bedrooms and one twin-bedded room, all with en suite facilities. The hospital provides services for both private and NHS patients. By investing in advanced medical technology, the hospital offers a state-of-the-art range of treatments and services. The fully equipped ultra clean air theatre suite is particularly suitable for orthopaedic procedures such as spinal surgery, arthroscopy, hip replacements and knee. Essential Qualifications and Experience: * Degree in Pharmacy. * Member of the General Pharmaceutical Council (GPhC). * Sound written and verbal communication skills. * Proven ability to work effectively in both a team environment and independently. * Flexibility and adaptability to meet the changing needs of the business. * Demonstrated customer service and computer skills. Desirable Skills: * Experience working in a hospital environment. * Proficiency in CMM (JAC) software. * Familiarity with Maxims software. Key Responsibilities: * Establish and resolve individual patient pharmaceutical care issues to ensure the safe and effective use of medicines. Use a systematic approach to individual patient care, considering patient and medication risk factors to confirm pharmaceutical needs and prioritize care issues. This includes: * Medication history taking, medicines reconciliation, and prescription monitoring. * Consulting case notes and liaising with patients, carers, and healthcare professionals. * Provide advice on dosage adjustments as necessary. * Monitor patients for adverse reactions or unexpected medication-related events. * Document details of ADRs in the hypersensitivity section of case notes, the prescription and administration record, and discharge letters. Discuss findings and necessary future precautions with the patient * Review patients before discharge to address pharmaceutical care-related issues, promoting efficient patient flow, considering factors such as patient education, adherence to medication regimens, seamless care, discharge prescription accuracy, and review of patients' own medicines for return or destruction. * Adhere to professional standards, Ramsay policies, and procedures. * Demonstrate punctuality, integrity, and respect for others. * Customer Service: Provide respectful and equitable treatment to all patients and staff. * Promote hospital services positively to internal and external stakeholders. * Work collaboratively within a team and maintain effective communication with colleagues and stakeholders. * Ensure accurate and legal dispensing and issue of prescriptions. * Dispensing and checking controlled drugs for departmental use and for discharge medication. * Conduct regular reviews of inpatient prescription charts for clinical and financial appropriateness. * Provide professional advice and patient counselling on medication use. * Operate in compliance with Ramsay Medicines Management Policies and GPhC standards. * Adhere to health and safety policies and participate in mandatory training. * Maintain confidentiality and information security according to company policies. Benefits: * Competitive hourly rates plus enhancements * Free DBS * Contributory pension scheme * Excellent training and development opportunities * Free parking and subsidised staff restaurant (subject to site facilities) * Free uniform * Access to Blue Light Card About us Ramsay Health Care UK is a well-established global hospital group with over 50 years’ experience. We are a global provider operating in 11 countries with 77,000 staff who treat 8 million patients each year. It is well respected within the healthcare industry and is one of the leading providers of independent hospital services in England. We are well known for our strong, long-standing relationship with the NHS. We love people with a positive, “can do” attitude who want to make a difference in their work. "Our employees are Ramsay." The skills and commitment of our employees forms the basis for our success. We know our people are our greatest asset, our business is growing and we would like you to join us. “The Ramsay Way” culture recognises that people – staff and doctors – are Ramsay Health Care’s most important asset and this has been key to our ongoing success. We are proud of our ‘Speak Up for Safety’ programme and ensure that the patient is at the heart of everything we do. Join us and have more ‘Time to Care’. We are committed to equality of opportunity for all. This position is subject to an Enhanced DBS check. We value your application and welcome any questions you may have prior to applying. Please be advised that we reserve the right to close our advertisements prior to the announced closing date to ensure a quality recruitment process. Fitzwilliam Hospital is committed to quality, equality and opportunity for all. We care. It’s more than what we do, it’s who we are. Everything we do is about striving to deliver the best care. And it's a belief that's as true today as it was when we welcomed our first patients in 1964. “The Ramsay Way” culture recognises that our people are our most important asset and this has been key to our ongoing success. We are proud to support the UK’s Armed Forces and Reservists and have already achieved the Silver Award as part of the MOD’s Armed Forces Covenant Employer Recognition Scheme. The scheme recognises employers who actively support Defence while encouraging other organisations to adopt the same behaviours in their workplace. As a company we are committed to supporting the wider Armed Forces community and this includes our staff as well as our patients. We are committed to equality of opportunity for all. This position is subject to background and DBS checks.

Cost Engineering Lead As our Cost Engineering Lead, you will play a pivotal role in ensuring the financial health and success of our programmes. Your expertise will drive accurate cost control, robust forecasting, and value optimization, directly influencing the efficiency and effectiveness of our project delivery. By establishing performance measurement techniques and supporting risk and change management, you will provide critical insights that shape our strategic decisions and project outcomes. What's in it for You? Career Growth: Join a global trailblazer and work on high-impact projects that shape the future of industries Collaboration: Work closely with global organisations, delivery teams, and clients to manage complex construction projects Innovation: Be at the forefront of innovative approaches to major complex civil infrastructure programmes Flexibility: Enjoy a hybrid work environment 2-3 days per week at Jacobs or client offices to foster collaboration within a supportive environment Recognition: Your expertise and commitment will be valued and leveraged to drive significant improvements in programme delivery We Offer Competitive salary: We offer compensation that reflects your skills and experience Flexible Work Arrangements: Benefit from hybrid, part-time, and flexible working hours, patterns, and locations 24 days holiday + option to buy a further 10 days Robust Pension Contributions: We offer enhanced pension contributions up to 10% to secure your future Comprehensive Health Coverage: Single medical cover and Digital GP service, with options to add your partner and family Family Planning Support: Access to fertility healthcare and family planning services Enhanced Parental Leave: Enjoy enhanced parental leave pay and free membership to employee assistance and parental programs 4 Life assurance at 4x your salary Income Protection: Financial security in case of long-term illness or injury Wellbeing Hub: Free access to wellbeing apps like Calm and Daily Burn Professional Development: We cover professional membership fees and provide continuous professional development (CPD) opportunities Community Engagement: Participate in charity matched-funding, paid volunteering time, and charitable donations About the Opportunity In this Cost Engineering Lead role, you will: Ensure Compliance and Functional Direction: Adhere to Programme Controls Policy, Strategy, and Plan, while providing direction for Cost Engineering and aligning with other PMO functions Manage and Control Costs: Develop and improve Cost Management systems, ensuring accurate cost control, change and baseline management, and robust forecasting Implement Earned Value Management (EVM): Establish performance measurement of projects using EVM and similar techniques, providing data-driven insights into performance Drive Risk and Change Management: Align risk and cost processes to support forecasts, and proactively support the identification and management of risk and change Collaborate and Coordinate: Work with Cost Engineers and Control Account Managers to standardize and ensure consistency of Cost Management processes, supporting other Programme Controls functions as required Manage Reporting and Interfaces: Ensure the reported cost position is accurate and reconcilable, managing the cost interface with other functional leads and supporting monthly Board Reporting data on cost-related matters Significant experience in Cost Engineering with expertise in cost management methodologies and techniques Knowledge of estimating, scheduling, and risk management techniques; understanding of contracts like NEC3/4; working knowledge of industry-standard Project Control Systems; and understanding of WBS and other data structures Strong client interface skills, proficiency in report writing and presentations Proactive, collaborative, goal-oriented, and resilient, with the ability to anticipate potential issues, work effectively with team members, set clear objectives, and maintain performance under pressure A relevant degree and membership in professional associations such as RICS, ACostE, or CICES Similar job titles this might be known as include: Cost Control Manager Cost Engineer Lead Principal Cost Engineer Associate Cost Engineer Associate Director Cost Engineer Cost Manager Please note that we are looking for a more traditional Cost Engineer skill set than Quantity Surveying for establishing PMO Controls for this role. Jacobs operates a hybrid work environment and a 40 hour working week as standard. Ideally London or SE England based Are you ready to challenge today and reinvent tomorrow with Jacobs Join us and make a significant impact on our projects, driving excellence and innovation in cost management! Good luck with your application #LI-EG1 #LI-HYBRID Bristol|Bristol City|United Kingdom Wokingham|Berkshire|United Kingdom Peterborough|Cambridgeshire|United Kingdom Birmingham|West Midlands|United Kingdom Manchester|Greater Manchester|United Kingdom London|Greater London|United Kingdom Project Controls Water

Technical Program Manager - Financial Technology - Peterborough / Hybrid. Principal Technical Program Manager. Key skills: Technical Program Management, Agile, Scrum, Kanban, Program Delivery, Portfolio Planning, SDLC, Stakeholder Engagement, Risk Mitigation, Scaled Agile (SAFe), Scrum of Scrums, Ji

Financial Business Partner (6-Month FTC). You'll also take ownership of monthly reporting cycles, internal controls, and financial planning, whilst supporting wider busines.

Kitchen and Bathroom Sales Designer This is an area with great potential for development and growth. We are looking for an experienced person to drive this area of the business forward. This is an exciting opportunity to build a career with the leading independent builders’ merchant in the UK. Working in our showroom in Newark, you will bring a passion for design and customer service; a driving licence is essential for this role. Duties and Responsibilities • Guide customers through the full kitchen & bathroom design and sales process., • Listen to customer needs and ensure their requirements are met., • Identify and recommend products best suited to customer needs., • Ensure customer satisfaction., • Pro-actively generate new business., • Provide excellent customer service., • Previous experience working in a similar role is essential for this role., • Sound knowledge of kitchen and bathroom products would be advantageous, • Experience using 20-20 Fusion planning software or similar is essential., • Confident dealing with customers, • The ability to build great customer relationships. In return, you can be a part of the UK’s leading independent Builders Merchant and winner of many industry awards. Some of the benefits we offer include: • A competitive pay package., • Generous discretionary bonus scheme, • Substantial staff discounts, • Training and development opportunities, • Holiday scheme which rewards length of service, • Perkbox discounts, • Contributory pension scheme, • Financial Planning Support, • Cycle to work scheme, • Free parking, • Enhanced Maternity, • Enhanced Paternity, • Substantial Employee Discount, • Employee Assistance Programme

We'll help you develop a career. If you want to take your career further, we'll help you work towards a professional qualification in financial administration or planning. We support your personal wellbeing with healthcare, dental, holiday trading, cycle to work scheme and gym memberships.

We are excited to be working on a newly created Head of Financial Planning position for a large HNW financial planning company with multiple offices in the Southwest, Home Counties and London. Our client is seeking an experience sales and financial planning leader who has managed large teams and und

This is a fantastic opportunity that will suit any experienced Financial Adviser, whether you come from an independent or a banking background who is frustrated in finding new clients and completing all the admin tasks that come with being a successful Financial Adviser. As a business we operate a s

As the Head of Financial Planning, you will be at the forefront of shaping the financial planning strategy, steering business performance, and ensuring the highest standards of regulatory compliance and ethics. Grow and develop the financial planning team, including hiring and planning for the futur

We're looking for our next Head of Financial Planning & Analysis. Leading the Long-Range Planning (LRP) and Annual Business Plan (ABP) processes, translating our 2030 Future vision of doubling our revenue into bold, actionable financial plans. Are you ready to lead the financial heartbeat of a purpo

Job Summary: The Director of Financial Planning and Analysis (FP&A) is responsible for leading the financial planning, forecasting, budgeting, and strategic analysis functions within a high-growth SaaS environment. Identify opportunities to enhance efficiency and accuracy in financial planning, fore

Ideally aiming to progress within financial advice towards a Financial Adviser role; ideally with Regulated Diploma in Financial Advice (or near completion). Work with branch teams and financial advice colleagues to partially deliver first meetings with new customers; including conversations on pens

Financial Reporting: Prepare financial reports and dashboards for senior management, highlighting key financial metrics and trends. Financial Planning & Analysis (FP&A) Analyst. Financial Modeling: Develop and maintain financial models to support business decisions and strategic initiatives.

Looking for a high-impact leadership role in financial planning and analysis? This is an exciting opportunity to shape business performance and influence key strategic decisions at a senior level. Get notified about new Head of Financial Planning Analysis jobs in. Head of Group Financial Planning &

In the role of a SAP Financial Planning and Analysis Senior Manager, responsible for overseeing end-to-end implementation projects for SAP S4 HANA Finance solutions spanning Financial Planning, Analysis and Budget Forecasting areas. Strong knowledge in Financial Planning, Analysis and Budget Forecas

Offer expert financial advice to clients on a wide range of areas, including investment strategies, retirement planning, tax efficiency, and estate planning. A leading financial services firm based in London, specialising in providing bespoke financial advice to high-net-worth individuals and busine

Strong experience in financial planning and financial analysis. You could be their next Financial Planning and Analysis Manager who will provide insight and shape future prospects by analysing financial performance. You will use your strategic analytical mindset and strong planning skills to lead th

Position Overview: As the Head of Financial Planning & Analysis (FP&A), you will play a critical leadership role in shaping the financial strategy and driving data-driven decision-making across the business. Expertise in financial modelling, forecasting, and scenario planning. Lead the FP&A function

Proven expertise in financial planning, analysis, and business partnering at a senior level. With ambitious expansion plans and a fast-paced culture, we’re looking for aHead of FP&A to play a critical role in shaping the company’s financial future. Leading the FP&A function, developing robust fo

Ideally aiming to progress within financial advice towards a Financial Adviser role; ideally with Regulated Diploma in Financial Advice (or near completion). Initially the role is remote, with potential face-to-face meetings at branch locations as you progress to a Financial Adviser role. If you are

Get notified about new Head of Financial Planning jobs in. Accounting/Auditing, Strategy/Planning, and Finance.

With a revenue of more than £90m, this role offers the opportunity to work with a fast-paced finance team, contributing to various financial reporting, analysis, and system tasks. The successful candidate will play a crucial role in preparing monthly financial reports, supporting budgeting and fore

Get notified about new Director of Financial Planning jobs in. Director of Financial Planning and Analysis. Head of Financial Planning & Analysis (FP&A).

Developing and maintaining financial models to assess the performance of each fund, including key performance indicators (KPIs) and financial metrics. Preparing monthly, quarterly, and annual financial reports that offer insights into fund performance, highlighting trends, variances, and key financi

As an integral part of our financial planning department, you will be required to business develop and grow new business across the region. Get notified about new Director of Financial Planning jobs in Dorset, England, United Kingdom. This is a fantastic opportunity if you are currently a Financial

Financial Planning and Analysis Business Partner. Support the controller in planning and forecasting activities, including Medium-Term Plan, budget and best estimates. Drive efficient planning and forecasting activities, including best estimates, budget and MTP.

Experience in integrating financial planning process with operational and business strategic plans emphasizing planning agility, scenario planning and Intergrated business planning. FP&A teams in large multinational organizations with demonstrated experience in transforming planning, budgeting and f

The role involves providing personalised financial planning, retirement planning, investment advice, and financial advisory services to clients. Evolution Financial Planning Ltd is an independent financial advisory firm and an appointed representative of 2plan wealth management Ltd, authorized and r

Job Summary: The Director of Financial Planning and Analysis (FP&A) is responsible for leading the financial planning, forecasting, budgeting, and strategic analysis functions within a high-growth SaaS environment. Job Title: Director of Financial Planning and Analysis (FP&A). Identify opportunities

Own and continuously refine the University's financial planning models and scenario tools, ensuring they are fit-for-purpose, transparent, and aligned to the five-year business plan. Head of Financial Planning and Analysis (FP&A). Head of Financial Planning and Analysis (FP&A).

Get notified about new Financial Planning and Analysis Manager jobs in. Group Financial Planning & Analysis Manager — Greater Bristol Area, UK — 1 week ago. Financial Controller (Fixed until 31/05/2026) — Kingswood, UK — 1 week ago.

Financial Planning and Analysis Manager page is loaded. In collaboration with operational leaders and partners, you will prepare and review annual financial plans, on-going financial forecasts, and long-term strategic plans for our wholesale, retail and ecommerce businesses. Participate in the on-go

Financial Planning & Analysis (FP&A) Analyst. Minimum of 3 years of experience in financial analysis, planning, or budgeting, preferably at a SaaS company. Prepare financial reports and dashboards for senior management, highlighting key financial metrics and trends.

Albans, United Kingdom time type Fulltime posted on 3 dagen geleden geplaatst job requisition id JR118298 As the Financial Analyst on the Skechers Financial Planning and Analysis (FP&A) team, you will be responsible for analysing metrics and trends to understand results and support business decision

Financial Planning and Analysis Manager page is loaded. In collaboration with operational leaders and partners, you will prepare and review annual financial plans, on-going financial forecasts, and long-term strategic plans for our wholesale, retail and ecommerce businesses. If so, we want you to jo

We are excited to be working on a newly created Head of Financial Planning position for a large HNW financial planning company with multiple offices in the Southwest, Home Counties and London. Lead the Head of Financial Planning role with responsibility for organic growth in collaboration with each

Most importantly, you'll be motivated by more than spreadsheets: you'll want to use your financial skills to make a real difference, helping us scale conservation and protect the natural world for generations to come.

Ideally aiming to progress within financial advice towards a Financial Adviser role; ideally with Regulated Diploma in Financial Advice (or near completion). Work with branch teams and financial advice colleagues to partially deliver first meetings with new customers; including conversations on pens

Senior Director, Financial Planning & Analysis. Bachelor’s degree in Business/Finance (or related field) and 8–10+ years of direct FP&A experience; financial services or complex, global/matrix environments a plus. Advanced skills in Excel and PowerPoint with strong Power BI/data visualisation an

We are now searching for a passionate and visionary individual to lead as Senior Financial Planning Analyst, driving financial performance and business growth, actively contributing as a member of the leadership team, ensuring consistency and financial acumen in the strategic initiatives as well as

Financial Planning and Analysis Lead (Remote) – Blai r West is supporting an ambitious business with the appointment of an FP&A Lead reporting to the Group’s CFO. Partner with key stakeholders and budget holders to drive financial insight. Support M&A evaluation through modelling, synergy analys

As Financial Planning and Analysis Manager you will play a key role in driving financial planning, analysis, and the optimisation of financial systems and data. Develop and maintain comprehensive financial models for forecasting, budgeting, and long-range planning. Prepare and analyse monthly, quart

Financial Planning and Analysis Manager. Ability to work across the business with financial and non-financial partners. Providing financial commercial input to the venue functional leaders as required.

Senior Financial Planning Analyst. Senior Financial Planning Analyst. Sign in to set job alerts for “Financial Planning Analyst” roles.

Strong background in paraplanning or compliance within financial planning. Lead Recruitment Consultant (Midlands) - Connecting reputable Financial Planning firms and Financial Service professionals, creating synergy. Office Manager – Financial Planning.

Ideally aiming to progress within financial advice towards a Financial Adviser role; ideally with Regulated Diploma in Financial Advice (or near completion). Work with branch teams and financial advice colleagues to partially deliver first meetings with new customers; including conversations on pens

Experience in integrating financial planning process with operational and business strategic plans emphasizing planning agility, scenario planning and integrated business planning. FP&A teams in large multinational organizations with demonstrated experience in transforming planning, budgeting and fo