Rarely has a budget been seen in a positive light. In personal finance, it is just a yoke that keeps you from doing the things you want like taking a vacation or buying a fishing boat.
In business, it is just an annual, time-consuming exercise that often yields little more than a hammer for your manager to use to justify declining your conference request.
Or it becomes a tool for the sales manager to stir up the sales force that hasn’t “made their numbers”. I am willing to go out on a limb and say that those budgets probably follow the traditional process of “last year + 10% on revenue and 5% on expenses” method. They are just meaningless numbers on a spreadsheet.