Question

A recent news article from US News on personal budgets(http://finance.yahoo.com/news/5-big-reasons-budgets-fail-194546161.html)says that one reason budgets fail for individuals is because theyhaven't given you a reason to follow them. The article says: "Inmany cases people set vague, unreachable goals. When they cannotachieve them or do not see progress happening, they become hopelessand give up or think their efforts do not matter, In other words,if your budget were a person, would it be the president, or afootball coach or maybe the captain of a ship? Or is your budget ashady looking fellow with body odor?"

Applying this to budgets in businesses, discuss one way acompany can assure its budgets are "leaders".