DFD, FLOWCHRT, BUSINESS DIGRAM is required to prepare the budget, the following are the procedures related to preparing budgets for a company:

1- The company consists of the following departments: Financial Department, Production, Sales, Purchasing, Warehouse, and Administration

2- Budget Preparation Procedures :

- The Director The year by sending the budget book of costs to the budget preparation committee

- the committee prepares the forms for preparing the budget

- the estimates start from the sales department, which prepares sales estimates for the next year and completes the estimates form that is sent to the production department.

- The production department shall do the following:

* Examine the stock levels of raw materials

* and examine the products expected from the stock of complete production at the end of the year

* Prepare a list and schedule the production process during the next year

* and determine the production requirements of raw materials, labor, expenses and others. _ are sent Production requirements form from the production department to the department

- the procurement in order to fill out the cost forms for the materials and supplies to be purchased

- the procurement department sends the form to the financial department.

- the financial department does the following:

* And adding the various expense items to the budget form.

* and preparing the final sales budget

* Preparing the final expenditure budget.

* Preparing a list of expected cash flows for the next year and

* sending the budget form to the administration.

- The budget is received by the administration, where the following are done:

* Review the budget.

* In case of approval, a book of costs is sent to work in accordance with the budget estimates to the various departments

* and in the case of amendments, the budget is sent with the notes to the financial department to coordinate with other departments for the amendment and re-sent to the administration for approval