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One of the processes of administration, which in its essential form represents the most indispensable section of every private or public business or institution, is budgeting.To be more specific, its definition is characterized by being a very systematic plan; according to Wikipedia, a budget is an 'an account of the money to be spent on a project, or by a person or organization in a time period.' Obviously, it shows an action plan which aims at achieving objectives and goals planned on a temporary basis, which means that it must be subject to an explicitly defined period, as well as competently expressed in terms of financial reach. One of the fundamental elements within a budget is the financial reach; in other words, it is the economic benefit that will make a positive balance in the company or business. In the cases of public or national institutions, what is aimed at is, in a way, cutting down the public spending employing tools to improve the services provided. In this way, it is possible to maintain and set goals that help the incorporation of new development processes within the institution or organization. However, to elaborate a budget, it is required to have established, well defined and clear goals, so as to confirm that they are realistic and totally achievable. It is not the same to establish a goal of becoming millionaire in three days than obtaining, in a medium-term, a proportionally increasing income according to our production and the demands of the market. 3
