My guess is that they were trying to address the collaboration aspect of budgeting. It is usually a fairly large group planning effort where the budget starts out looking a certain way and is iterated on rather quickly (hopefully, and herein lies the problem) as input is reconciled and ideas are explored.

However, this product seems to use a planning and collaboration methodology to track actual money movement. Something that might work for personal use but has little-to-no place in a company.