Cost centers and budgets
Cost centers show the profit of each department or activity in the company; Budgets compare what you planned for the year with what actually happened.
This article is still being written: it explains what the screen is for, and its steps are not written yet.
Under Finance → Cost centers you link expenses, supplier bills, payroll and depreciation to a cost center, share common costs out every month, then read profit by cost center. Owners and accountants can open it, and so can anyone given a role with the cost center permissions.
Under Finance → Budgets you set a yearly budget for the company and compare it with the actual posted figures. A budget posts no entries and doesn't mean the cash is available. Owners can open it, and so can anyone given a role with the permission to view budgets.