At management level, detailed Budgets and Budget Forecasts are essential tools for planning ahead and controlling costs on any golf course. They help to identify where money can be saved or indeed put to better use.
They also help to serve as a 'health check' and a 'benchmark' when used to compare how a club is performing when compared to other golf clubs. This can help managers to focus on possible improvements or changes to policy that could help save money in the future. (e.g. changes to working hours, overtime issues, reduction in the use of expensive or unnecessary materials, employing an in-house mechanic).