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Sam Chi from Enterprise DNA introduces the concept of cross-joining functions in a budgeting workshop tutorial. He explains the practical application of this technique in automatically creating budgets for various purposes such as forecasting and benchmarking analysis. The workshop is part of the Enterprise DNA series, and viewers are encouraged to check it out for a deep dive into budgeting techniques. The cross-join method allows for efficient budget creation without the need to manually input monthly or yearly budgets. Highly recommended for those seeking to enhance their budgeting skills.