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Forcing managers to consider expected future trends and conditions is a reason for developing plans and budgets.
Checking progress toward the objectives of the organization is a reason for developing plans and budgets.
The budget is a realistic plan expressed in quantitative terms. A budget serves as a number of tools: planning, control, motivation and communication tools. However, the budget by itself is not able to ensure profitable operations. "Ensure" means guarantee. A budget, if it is used properly to control operations, can help to increase the probability that operations will be profitable. But it cannot ensure that they will be profitable.
Providing a basis for controlling operations is a reason for developing plans and budgets.