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The operational budget covers revenues and expenses surrounding the day-to-day core business of a company. Revenues represent sales of products and services; expenses define the costs of goods sold as well as overhead and administrative costs directly related to producing goods and services. While budgeted annually, operating budgets are usually broken down into smaller reporting periods, such as weekly or monthly. Managers compare ongoing results to budget throughout the year, planning and adjusting for variations in revenue.

Obviously we were in the mood for a small-block Chevy buildup, but before getting started, we had to define both the build budget and the proposed power output. With available crate motors scattered throughout the Internet, picking a combination that offered an acceptable power curve was just a mouse click away. Unfortunately, picking and paying for said combination were two different stories, especially since we decided that the buildup would cover not just power upgrades to an existing combination, but the entire engine assembly. It might be true that many classic truck owners already have some sort of small-block just begging to be built, but covering an entire assembly aids both current and future small-block owners. Besides, how can you go wrong with a complete, aluminum-headed small-block for around $1,000? That’s right; we said a complete small-block Chevy topped off with performance-oriented, aluminum cylinder heads for $1,000! While we might expect to pay that for a single set of cylinder heads, we discovered sources that allowed us to purchase not only heads, cam, and intake, but a complete small-block to go with them.

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