This capital can also be used during times of economic slowdown as a safety net to pay for regular business expenses. What are two positive and negative aspects of budget planning? A positive aspect of budgeting is expense control. It's a great way to track what's being spent and what's coming into your account(s). If you are planning for a negative turn, amendments can be applied right away to achieve positive results; which allows the budget to stay in line again. To be successful, you need to avoid a potential catastrophe so that things continue to run smoothly. A downside to budgeting is that what is considered “done the right way, is not always the right way,” if we follow it religiously. Budgets do not lead to success or failure. It is how the company makes financial decisions and customers respond to them. We often use the word “help” when a company refers to budgets. We say that “the budget will help us”, but that is not the case: the budget will give us the security we need to stay open for business. We also say that “the budget will help us succeed”, not “the budget will give us