budget
The concept of a budget varies considerably depending on the culture of the organization
Cases that act as constraints that "must be delivered within budget."
Not such a strong constraint, but can be moved by negotiations in some cases In some cases, no negotiations are accepted at all.
Pattern of "must use up budget at the end of the fiscal year."
Personally, I think there's something wrong with this culture.
Pattern "Budget is a projection of expected value."
Cybozu's approach to budgets is a bit unique. The person in charge of each product adds up the numbers he or she estimates, saying, "This is the amount of sales we will have next year," and then adds them together. There is no such thing as being told by President Aono "how much we should do," or having management members discuss "how much we should do," and then assigning the results to each product.
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