This project discusses the concept of budgeting and its importance in organizations. It includes case studies on the importance of budgeting in hotel management companies and the implementation of zero-based budgeting in the private sector. The similarities and differences between the articles are analyzed, and the learning outcomes derived from them are discussed. The project highlights the key aspects of budgeting, such as strategy and goals, anticipating and forecasting, monitoring and evaluation, and utilization and allocation of financial resources.