Abstract
One of the problems in budgetary planning is the lack of structure of the process. It is very hard to assess the impact of elementary decisions in the whole solution. Usually, people involved at political levels define the policies or strategies, but the implementation of such a policy or strategy is done at lower levels. Paradoxically, the budgetary requirements done by the experts suffer cuts at the political level without a clear understanding of the consequences. This paper introduces a method based on QFD to assess the impact of decisions made at the different levels, and presents a framework to support the incremental development of a budget that reduces the communication difficulties.