Maybe some people just don't understand what a budget is.
So call it a spending estimate instead.
I also find that the fewer categories you have, the easier it is to keep track of spending. No need to get down to unrealistic detail unless your total spending outlay is really tiny.
Agree. I use a spreadsheet. I have changed our categories many times over the 2-3 decades I have been budgeting. Generally, one section for all income items (including income taxes), one section for general expenses (like cash, clothing, eating out gifts, donations, etc), one for travel, one section for each of our four homes,etc. Maybe 40-50 lines in total. If I use "cash" I call it cash as I don't generally try to categorize such as it is a small portion of our expenditures. Maybe 5% and stable. Also, no accruals. Budgetted when paid. Have no debt so it's pretty easy.
Each month I "balance" to my checking account. That is, I take my opening cash balance add all income items, deduct all expenses, and make sure this equals my checking account at month end.
At the beginning of the year we decide if we will include in next years budget amounts for large expenditures like cars, major repairs, extra travel, etc. We have current year plus next two years in the budget although tend to spend more time on current year and into the next year. Most years I go over "budget" and don't try very hard to live within it, That makes it more of a "spending estimate" than an actual budget. Exception was 2008/2009 when I really did put the spending breaks on. But only briefly.
Over the years I have complicated things quite a bit by running two currencies through it using a fixed monthly FX rate, incorporated all savings accounts, included all investment balances in a separate section, etc. Really quite involved. It helps (hinders?) that both of us are CPA's.
I wouldn't recommend my system to others. Use what works for you or don't use anything if you don't need to. Having said that, I would be lost without my "budgie" probably because I need to have control which requires knowledge.