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The stages in a budgeting process normally start with a communication from the centre as to what the budget policy is for the year with guidelines and briefing notes. You then identify the limiting factor that will restrict performance, and in most companies that is the level of demand. So the first element that you tend to prepare in a budget is the sales budget.

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10y ago
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8y ago

The federal budget process begins with a series of proposals that must be passed or vetoed by congress before going on to the next round. The federal budget is limited by budget contraints.

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Q: Where does the budget making process begin?
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