Many other aspects can have an effect on revenue,too, such as a natural disaster, a top customer giving its business to a competitor, ora new law enacted by the government. Revenue will be discussed in the followingsection topics: objectives, customer needs, chart of account considerations, drivers,top-down or bottom-up approaches, assumptionsBudgeting revenue is the most important and necessary step in budgeting for mostcompanies, whether small and private or large and public. But it is also typically themost difficult task because it signifies the maximum level of uncertain forecasting.One aspect of uncertain