The governments baseline budget fails but can it work for a small business?

Baseline budgeting is a somewhat non-creative way to budget for businesses. It takes last year's budget and adds an inflation rate and other changes to project the next year's budget. However, it is often said that budgeting like this breeds complacency and overspending because of the spend it or lose it mentality that goes along with this type of budget. We took a look at baseline budgeting and gave some pros and cons as to whether it could work, if properly implemented, for a business.

http://www.budgetways.com/baseline-budgeting-and-whether-it-works.html