Budgeting doesn't come easy for most and to make matters worse it doesn't ever seem to be taught in school (well at least not when I was there). The most difficult part of creating a budget is determining what the foundation of the plan should be in order to make it work.
Here's a great financial budgeting tip to utilize. It's referred to as the 60% Solution, but I like to think of it as a Sixty - Forty Solution. Essentially what it is based on is to use 60% of your budget for the essentials such as housing, food, clothing etc., and then you take the remaining 40% to split up for emergency funds, play money, long term rainy day funds, and your investments for retirement.
One last suggestion: If you have children, when you plan your budget don't forget to set aside some funds for their allowance, and each time they earn their allowance give them a budgeting lesson at the same time - following the 60% Solution - of course! Just think of how rich your children could be by the time they retire if they follow and stick to the 60% budgeting solution!
If you're planning a budget (everyone should), I encourage you to check out the details of the 60% Solution! I promise you that it will be well worth your time!