Budgeting & Planning (B&P) is  a major part of many managers lives.  The process seems to be usually a giant mess with tons of tedious work centered around compiling 10,000 spreadsheets from all-throughout the company.  Getting end-users to follow directions and fill out the spreadsheet templates is a challenge for the budget designers and overall the process is more frustrating that not.

Here's an interesting article on the use of dedicated B&P software to replace the spreadsheet budgeting model.
CFO Budgeting Software