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Considered to be an important tool in the control of project costs, as well as the work plan from project-level management until the company and used as a management tool to make effective financial planning, because it is a plan that shows the quantitative characteristics that occur in a given time, such as weekly, monthly, quarterly, or annual basis. In General, the budget will be made once a year, it's called the annual budget by the fiscal year often is based on the company's accounting period, such as January 1 and the end of the beginning in December 31, etc. The part of the Government budget in year starts October 1 and ends September 30 of the fiscal year, in the next year. A budget is a tool that helps in planning. Determines objectives and goals in the business operation. It also can be used to control a budget plan, it will allow management to monitor the performance of individual divisions.
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