You will take any manufacturing concern: restaurant business/ furniture business/ coffee shop/ any organization which you seem to be convenient. You will develop a master budget for that business. The budget will cover all the components: sales budget, cash collection from sales, production budget, direct material budget, direct labor budget, manufacturing budget, selling and admin budget, cash budget etc. Disclaimer: You may use this report to develop your understanding. This report is an effort of a group of students of BUP. Credit goes to them.