I definitely agree. Creating one is so simple and easy but complying to it is so difficult. Only those who can follow it on a regular basis can succeed. It is more of a priority than to really putting into action.It is easy to make budget but to adhere on it is difficult. I always prefer to cut down the unwanted or unnecessary expenditures and focus on the necessary things and if I have some savings from the budget, I prioritise the unnecessary things and purchase them as per the budget