The ultimate goal of a smart and realistic budget is to ensure that your expenses do not exceed your income.
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budget and account
A budget account is a type of account which tracks the budget for a company. It also keeps track of the expenditures and deposits of the company.
zero-based budget
Accounts Receivable entails balancing out invoices with cash and helping maintain a better balanced budget. Most people that handle such things are accountants who handle a company's financials.
They enable project managers to compare earned value against the project's performance in terms of scope, budget, and schedule