Modern Budgeting concepts are useful but can ignore one of the biggest problems in most organizations, the muddling of Prioritization, Capacity, and Funding. In order to do any Modern Budgeting practices, you first need to decouple (or ‘detriple’) these three activities.
Is your budgeting serving the needs of your organization? Typically the cost of the budgeting process far out-shadows the benefit of the control it brings. Can you get better a better return on investment with less budgeting?