There are major four categories under which budgets are divided:

Sales/Marketing Budget:

- Sales Budget

- Selling and Distribution Cost Budget

- Advertising Cost Budget

Production Budget:

- Production Budget

- Purchases Budget

Finance Cash budget is the budget which is prepared under this functional area. It is an estimation of the expected cash receipts and cash payments during the budget period.

Personnel budget - The budget which is prepared under this area takes the form of a personnel budget, which indicates the requirement of personnel or labour force to conform to the production budget.

Miscellaneous

-Overheads Cost Budget

-Capital Expenditure Budget