How to analyze expenditures, recognizing trends in order to support budget adjustments? 

I just start working in accounting field and my job is accounts payable, receivable, account reconciling, bank reconciliation, reconcile ledgers, track expenses, and need to know how to do budgeting?

 There would be so many explanation online, for example take about 6 steps to create budget sheet : 

1. Examine your revenue, 

2. Subtract fixed costs, 

3. Determine variable expenses, 

4. Set aside a contingency fund for unexpected costs, 

5. Create your profit and loss statement, 

6. Outline your forward-looking business budget but I need to know more simple way that which accounts (payable