The budget may also include expense

The budget may also include expenses that are allocated from budgets created in otherfunctional areas, such as the following: Liability insurance (often managed by the accounting or finance function) Software (often purchased through the IT function) Computer hardware (often purchased through the IT function)In some organizations, the HR function creates budget items that are then allocated toother functional business units, such as the following: Training and development Employee awards Performance increases Temporary replacements Recruiting fees