This paper examines the influence of relative size in the analysis of both total dollar and manpower budgets and changes in total dollar and manpower budgets when correlationallregression methods are used. Data presented suggest that size dominates the analysis of total budgets, is less important when dollar increments and discretionary manpower increments are analyzed, and is not afactor at all when the discretionary dollar increments are analyzed. Our research suggests that analyses of budget increments may provide the basis for more detailed explanations of budgetary decisions than do analyses of total budgets.
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