Project Management in sales budgeting,
This was a nice try to implement CCPM methods to sales management. You could interpret as budget buffer or even target buffer.
This is a strong view since you could imagine the same scenario for different aspects (eg. I am planning to track my son's study before local SAT exams).
Novel covers different aspects of business and personal relationships as well.
This is a similar view of cash-to-cach cycle, close to lean approach.