My paper needs to have at least "three hundred words" about how operating budget work to discipline a firm's management.

Hello,

Can I please get some help on essay. My paper needs to have at least "three hundred words" about how operating budget work to discipline a firm's management. It needs to have the elements of a budget and how the budgets are constructed. Also please includes variance analysis and how it used. I just need to get an idea of how I can I explain it better on my paper. The books that I use is "Lanen, W.N., Anderson, S.W., & Maher, M.W. (2011). Fundamentals of Cost Accounting (3rd ed)" just is case you need it.

I appreciate your help! Thank you!