Most churches at least have a basic budget that covers mortgage, salaries, benevolence, utilities, etc. Some churches have a budget that is made up of all of the budgets of the small groups. But that really isn't the real question. The real question is why and how does a church raise money. If you raise money based on a budget, then you have set a limit to what you can raise.
Solid churches develop tithers instead of raising money.
I would not be surprised if the day comes when many churches may not have budgets at all and if they do, they will track human assests as much as financial. They develop tithers who give out of gratitude rather than to meet a budget. They encourage their people to raise their own money for non-core ministries except for possible seed money or in the case of starting a ministry that is intended to be a core ministry from the start as in the case of a new worship service. They see stewardship as a lifestyle, spiritual issue instead of an institutional, business issue. Common sense has to prevail.