Ciara is using physical budget
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What is a Budget?</h3>
A budget is a plan of account for a defined period (often a year), usually not necessarily financial.
A budget can include expected sales and revenue, resource quantities including time, costs, expenses, environmental impacts such as greenhouse gas emissions, other impacts, assets, liabilities, and cash flows .
Businesses, governments, families, and other organizations use budgets to express strategic plans for their activities in measurable terms[1].
Budgets represent intended expenditures and suggested resource allocations to meet them. A budget can represent a surplus, where resources are available for later use, or a deficit, where spending exceeds income or other resources.
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