Complex sentence: Compared to some of the other budgeting methods used in business, it is one of the easiest to put in practice one does not have to be an accountant or have much experience in business to use this form of budgeting.
Split into simpler sentences: Compared to some of the other budgeting methods used in business, it is one of the easiest to put in practice. Therefore, you do not have to be an accountant or have much experience in business to use this form of budgeting.