1. According to the long-term planning, the decision-making body of the enterprise puts forward the overall goal of the enterprise in a certain period and issues the planned indicators by using tools such as cost, quantity and profit analysis;
2. The most basic cost control personnel draft their own budget, so that the budget is more reliable and true;
3. All departments summarize departmental budgets, preliminarily coordinate departmental budgets, and prepare sales, production and financial budgets;
4. The Budget Committee reviews and balances the budget and summarizes the company's total budget;
5. With the approval of the general manager, the review body passes or rejects the revised budget;
6. Report the main budget indicators to the board of directors or the superior competent unit for discussion, approval or rejection;
7. The approved budget shall be distributed to all departments for implementation.