1. Portfolio Assignment. (Please always include a conclusion at the end.)
This unit has focused on manufacturing companies; however, many companies are service operations that do not sell a physical product. For this portfolio assignment, select a service company and describe the process it would use to create a master budget. How would the budget process for the service company differ from a manufacturing company? Be specific. 
As portfolio activities are to be self-reflective, please make sure to connect the portfolio assignment to:
–Personal experiences. Reflect on how this assignment topic is applicable to and will benefit you.
Course readings and any external readings.

Discussion forum posts or other course objectives.
The Portfolio Activity entry should be a minimum of 500 words and not more than 750 words. Use APA citations and references if you use ideas from the readings or other sources.

Here is the link for the book. 1. Heisinger, K., & Hoyle, J. B. (n.d.). Accounting for Managers. Retrieved from https://2012books.lardbucket.org/books/accounting-for-managers/index.html Chapters 9 and 10.