The difficulty of the estimate is that the measure of remaining budget changes depending on whether you are currently over budget or currently under budget.

The answer is "Budget"

Explanation:

* An essential task of budgeting is to estimate the degree of resources or funds that will be required in the future to help crafted by set up offices, projects, and exercises. Another significant difficulty of budgeting is to recognize and evaluate elective ways that funds could be used all the more successfully to achieve a given set of strategy objectives or goals. The individuals who are liable for budgeting and appropriating funds will never make some easy time with both of these tasks.

* For strategy and program territories in which the processes fundamental spending requests are justifiable and moderately steady, gradual methods frequently get the job done to create sensibly exact evaluations of budget necessities.

* Since the spending process is protracted and spending requests are portrayed by vulnerability, offices think that its difficult to precisely estimate their budget needs when financial plans are drafted.

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