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Budget as a management tool is used to size the activity of forecasting the financial and accounting terms and in terms of economic efficiency, the allocation and use of resources to an entity in a particular reporting period, that aims to achieve the necessary expenses and income achieved, establishing this and the powers and responsibilities relating to the efficient use of these resources. Sales budgeting should be given special attention given the correlation and the influence of these predictions with other budgets namely production budget; supplies budget; investment budget; budget overheads; treasury budget. There should be understood that estimates of other budgets are not related or that there are no dependencies between them.