Budget Management in SAP

A project consists of many phases – Concept/ Planning/ Execution & Closure.
The Project cost is estimated during the Planning Phase, accordingly the available fund is prescribed for the project in the form of a budget.

Budget is the device by which management approves the expected development of project costs over a given timeframe.

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来源： https://www.cnblogs.com/RogerLu/p/15210933.html