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Is under budget is as bad as being over budget?

"Being significantly under budget is as bad as being over budget, we need to come in exactly as planned."
Explain the phrase.

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Budgets are formal expectations. They spell out what should be spent given a certain level of activity. So, the spending and the level of activity are expectations. Deviating from either price per action or the number of actions taken can signal that conditions have changed, unauthorized activity has taken place, authorized activity did not take place ...

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Your tutorial is 205 words plus a reference for further reading.

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