Actual vs Budget - Accounting/Excel question

[lezawang]

Hi
I am watching this youtube video and in the excel table there are column for SalesPerson, Budget and Actual. What I do not understand. what does a saleperson Actual and Budget mean? Salespersons sell stuff, so he/she bring income to the company. Why we have budget for a salesperson? Is he or she will spend money? If it was a deptartment, then I would understand what is Budget and what is an Acutal for that dept but not a salepeson. Thank you very much. The video is below in case you want to see it:

 

[GraH]

For me this is purely a tutorial on a technique about budget versus actuals. Budget in this case could mean forecast or target, based on previous sales, level of skill, region...
Maybe you should ask the maker of the video since he imagined the use case.