The full APA reference for the journal article you select must be included in your original post.

discussiom board 1 page, you need to read the whole pdf text which i attatched.

During Week 4 you examined budgeting  and the process of preparing the master budget which leads to the  preparation of pro-forma financial statements. For this discussion, you  are to use BSU and locate an academic journal article related to budgeting  that you find interesting. In your opening post, you are to: prepare a  synopsis of the article, discuss its main points, why you feel the  article is relevant, and relate the article to your business and/or how  the article relates to business practice given your level of experience.