Enterprise budgets plot trajectories in order to achieve the intended purpose. Subsequent events directed on these trajectories, will evolve, more or less, in this regard, according to the realism of the financial forecast and management of work. Concern for the financial forecast must be accompanied by control of budgetary achievements to forecast, the causes of deviations, to modify, as appropriate, the forecast when the reality requires it or, conversely, to act on the functioning, in order to reach the achievements of predictions.