An obvious question? Maybe to finance! But, often, not to the business.
I was inspired to write this one based off a conversation where an FD had been asked, "How can you expect me to predict the future?"
The short answer is, "I don't!", but I wrote an article for the AAT Comment site about how to communicate the point of the whole thing to the business.

You can read it here: https://www.aatcomment.org.uk/audience/members/what-is-the-point-of-budgeting-and-forecasting/
There's plenty of interesting content that AAT put out, so have a sift while you're there!