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There are four steps in process of budgeting which are budget bases, operating budgets, project budgets and financial budgets. In first step of budgeting, budget bases, some factors will be shown that the organisational goals, strategic plan, balance sheet and budget assumptions (Carnegie et al., 2000, P. 856). In the operating budgets section, it could be separated with the Major operating budgets and Support budgets. The major operating budgets contains sales budget which i