 Given the growing importance of the Statement of Financial Positions (the financial situation of companies is no longer dependent on the Income Statement only, Financing and the Statement of Financial Positions enjoys an increasing importance), allowing the budget to use existing and established mechanisms to roll into a full set of financial reports can clearly be used as an advantage.And so it the reuse of existing knowledge regarding interpretation and taking decisions based on financial reporting and Financial ratio (this aspect relates to the above-mentioned advantage of communication).A third objective besides reusing the existing advantage of integrated financial analysis and building on existing financial reporting knowledge is the ongoing review of actual versus budget and taking corrective actions if necessary.