Budget planning involves drawing up a budget that reflects projected income and expenditure over a given period. It is a fundamental element for any entity, whether it is a business, an organisation or even an individual. The budget makes it possible to monitor expenditure, identify opportunities for savings and ensure prudent management of financial resources. For businesses, the budget is an essential decision-making tool that enables them to achieve their financial objectives while anticipating unforeseen events.

Financial management is crucial to a company's survival and growth. It involves planning, controlling and managing financial resources to achieve short-, medium- and long-term objectives. Good financial management helps to balance expenditure and income, anticipate cash requirements and optimise investments for greater profitability. Using budget management and financial analysis tools, financial managers can adjust their strategies to maximise profits while reducing risks.

Investment is a strategic expenditure made with the aim of generating future income. In finance, Return on Investment (ROI) is a performance indicator that measures the effectiveness of an investment by comparing the gain or loss with the amount invested. Calculating ROI helps companies and individuals to assess whether their investments are worthwhile, and to make informed decisions to optimise their portfolio. An ROI analysis also makes it possible to compare different investments and prioritise those that provide the best return.