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传统的预算编制是第一个建立预算制度。传统的预算制度至今仍在许多组织中普遍使用。组织仍然使用传统预算的原因，这是由于控制框架造成的。预算的作用是把重点放在一个组织上，并帮助协调活动并使控制得以实现。如果没有预算系统，大公司可能很难计划、协调和控制他们的交易。即使是规模较小的公司也可以从预算系统中获益，以确保业务的方向，以及如何实现目标。
第二个原因是它的组织文化；对于基本的运作方式，组织可能不可能搬走。此外，从本质上讲，预算是企业内部的集中协调活动，往往是汇集公司所有方面的唯一活动。预算通常一个过程涵盖了组织活动的所有领域。
一个组织仍然使用传统的预算体系的第三个原因是需要分散；这是公认的，银行机构和其他金融机构是更合适的人选的权力下放比其他类型的企业。

Traditional budgeting is one the first budgeting systems created. Traditional budgeting system is still commonly used in many organizations today. The reasons why organizations still using traditional budget, this is due to framework of control. The role of the budget is to give focus to an organization, and help the coordination of activities and enable control. Large companies might struggle to plan, coordinate and control their dealings without a budgetary system. Even smaller companies can benefit from the budgetary system to ensure the direction of the business, and how it can reach its goals.

Second reason is its organizational culture; for the fundamental method of operating, it may not be possible for the organization to move away. Moreover, by their nature, budgets are a centrally coordinated activity within a business, and often the only one which brings together all aspects of the company. Budgets are often the one process which covers all areas of organisational activity (Otley, 1999).

Third reason of an organization still using traditional budgeting system is the need to decentralise; this is recognized that banks institutions and other financial institutions are more suitable candidates for decentralisation than other types of businesses. For an example, Norman Macintosh observed that branch managers at Transamerica Finance Corporation had a great deal of freedom to run their operations according to standard operating procedures. Similarly, another example is Svenska Handelsbanken, the largest bank in Sweden sets parameters for branch managersa€™ discretion and then motivates its staff using competitive devices such as branch league tables (Alexa Michael and Technical Information Service, 2007). This approach can be successful in organizations where people work in similar but in independent units. However, it does not follow that this level of decentralization can be adopted by all organizations. Every organization is unique and it may be impossible to change the company culture to provide the necessary decentralisation. Successful decentralisation also depends on a great deal of trust being invested in teams throughout the organisation.

Due to economic uncertainty, traditional budgeting has its limit. The disadvantage of traditional budgeting is it has insufficient external focus. Traditional budgeting is seldom focusing on strategy and is often conflicting. Besides that, it is time consuming and costly to put together, and also limit responsiveness and flexibility, whereby this is not good for economic uncertainty situation. This is because it often discourages change and only adds little value, budget tend to be bureaucratic and discourage creative thinking and requires too much valuable management time. Traditional budgeting system has an adverse impact on management behaviour, which can become dysfunctional with regard to the objectives of the organisation as a whole. Johnson (2005) explains that most budgets are not based on a rational, causal model of resource consumption, but are often the result of protracte