When people say they don t understand a budget it is usually because they only see a lot of figures on a complicated form. Really, a budget is wishes expressed in the form of figures.
A budget is supposed to express what you want to do over a certain period, mostly one year. It also expresses how much faith you have in what you are doing, how much you expect to sell or whatever your business is.
In traditional budgets figures are the most important part, and then the contents of the business. Using a learning map for budgeting forces you to do it the other way round, maybe the way it should be done. You start by writing down what you would like to accomplish and then allocate sufficient funds to implement it.