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Consulting Services Blog. Importance of Budgets in Strategic Planning. Creating a budget is not just an exercise that the CFO gives to the managers of the company to provide busy work to those already very busy. A budget is a comprehensive financial plan for achieving the financial and operational goals of an organization. Used correctly, a budget is the map of the companyâs strategic plan. In creating the budget, the company is developing its objectives for the acquisition and use of its resources.