In a budgeting project: what is the object 'Budget Indicator' and 'Budget Item' from a budgeting perspective? What are they used for?

In the context of budgeting:

• Budget indicator is a quantitative or monetary parameter that reflects a specific aspect of the budget, such as sales volume, material costs, or the number of employees. It is used to measure and control the execution of the budget in certain areas.

• Budget item is a category or section of the budget that groups expenses or income by a specific criterion, such as "Salaries," "Marketing," or "Office expenses." Budget items help structure the budget, simplifying analysis and planning.

Goals:

• Budget indicators allow tracking and analyzing key parameters that influence financial results.
• Budget items provide systematization and detailing of financial data for easier planning and control.