Because your budget must be compared and combined with others in the organization, your company will probably provide you with a standard set of line items. When you’ve ﬁlled those in, take a step back: Does this budget meet your unit’s goals? It’s easy to overlook big-picture goals as you get into line-by-line details. Is your budget defensible? You may be perfectly happy with it, but you’ll need to win over the budget committee. Once again, push your assumptions. Could you do with one extra staff member instead of two? If not, be sure you can make a good argument as to why not.