This book and the concept of Sarcology is based on a previous book on Nercology. Several years ago I was asked to make a presentation to my professional colleagues on the subject of non-employee related costs and how they should be dealt with in the budget development and control processes. Although being able to handle these items properly is very important, the subject seemed to be very dry and dull. To make the subject more interesting and memorable I devised the concept of Nercology and also drew some graphics to represent the various little characters that would highlight the areas I wanted to address. I used these drawings as slides in my presentations.They were so popular that those attending wanted me to provide them with a written version of my presentation. That was the impetus for the Nercology book which I then used as a handout in my subsequent presentations on that subject. Due to the popularity of this approach I developed presentations and this companion book on Sarcology with a whole new cast of characters and graphics.In both of these books the objective is to cover an important subject in a manner which will make a dry subject more interesting.It also helps to have various Sarcs and Nercs which have definite personalities and likenesses to help the reader to remember the key points of the message. In my experience as a trainer I have found that this approach gives the attendee or reader something they can enjoy and easily recall when they face these situations in their professional careers.I have used this book as handouts in my own college classes and seminars on finance and budgeting. Other professors and trainers have also used this material in their classes and seminars.