The budget represents a cash settlement, and acts intended to spend planning in advance, and to reflect the use of cash in the future that will have the cash on hand and cash, how much is missing.
The budget reflects the cash received and the Company's management as to the spending plan in advance. And to show that the use of future cash flows, cash balances and the lack of it.
The budget shows receiving and paying cash business for a plan to spend in advance. And to show to the cash in the future to have the cash balance and cash shortage.