Starting with version 1.9.4 CRM allows to plan budgets.
Transactions let us track money when they become fact, but to compare plan with fact you need additional Budget tool.
...
The permissions are set by Jira-administrators in CRM Administrator menu / Access and configured in Setting Up Budgets.
If budget has no included budgets "Plan" is filled manually. If budgets are included, then "Plan" is calculated from plans of included budgets and the field becomes read only.
...