To stay on top, Oil & Gas companies must constantly re-examine the budgeting and forecasting models they use in their decision making processes to ensure they are up-to-date and incorporate the latest in budgeting and forecasting best practices. Is there an opportunity to expand and to take advantage of the stronger price of Oil? Where can technology costs be optimised? How does a drop of 10% in oil price affect profit? To support all these decisions, sound budgeting and forecasting is essential.