Abstract
The process of business research is sometimes described as a four part process: | 1. Observation | 2. Formation of a hypothesis | 3. Testing of hypothesis | 4. Evaluation (and Implementation) | This paper, prepared for the MBA committee of Creighton University, has been generally modeled around this process. In this particular case, observation has been portrayed by theoretical research; formulation of a hypothesis has been portrayed by a case type presentation of an experimental budget program, and testing and evaluation have been portrayed by a review and analysis of the budget program.