For which kind of borrower, cash budget method of assessment is appropriate?

Cash budget method of assessment is best suited for construction business and other seasonal business, where the revenues are not equal through out the year. Lean period is to be recognized, documented and is to be funded adequately. 

Funding may also be different based on the season. Funding may be higher in the peak period compared to the non-peak period. To understand how much funding will be needed, cash budget is essential.

I would say depend on the risk classification analysis.

Where the production line is not uniform, like a contractor.