If anyone don't understand this basic thing such as budgeting then they should not be in business or have anything to do with finance.
Going into a business when you don't have a budget does not make sense, because there's every possibility that your business will collapse along the line. So therefore knowing how to make budget is supposed to be the Basic thing that everyone need to understand before looking into anything that will involve putting our money to avoid making unnecessary mistake, because sometimes when or business seems not to work the way we expected at this we will be putting the blame on something when we are the causes of our problem.