Budgeting is a research area within the field of finance that focuses on the process of creating, managing, and optimizing financial plans for individuals, organizations, or governments. It involves identifying sources of income, setting financial goals, allocating resources to different expenses or investments, and monitoring and adjusting the plan as necessary. Researchers in this area may study various budgeting techniques, tools, and strategies to help individuals or organizations make informed decisions about their financial resources. They may also explore the psychological factors that influence people's budgeting behavior and outcomes. Overall, budgeting research aims to improve financial decision-making and help individuals and organizations achieve their financial goals.