“Don't tell me what you value, show me your budget, and I'll tell you what you value.” Or so says Joe Biden. If you look at budgeting closely, you will realise that this statement indeed rings a lot of truth in it. When we do our budget, we prioritise spending. And yes, as we exercise our discretion, it is inevitable that we focus on what we deem is most important. But then again business organisations are complex and you may need to shift gears sooner than you think. When that time comes, how do you redo your existing budget?