[Draft][Frontend, Backend] Develop a way to calculate a real risk of overspend

[FelipePSoares]

Today we show a risk of overspend based on percentage already waste. We need to think and develop a intelligent way to figure out if really there is a risk of overspend.
For example:
expenses in the past, is impossible has risk to overspend because the month already past.
maybe use the historic to calculate based on old expenses.