(2) DFD , FLOWCHRT , BUSINESS DIGRAM : - -2 - - - - o - - - 0 0 - ( The company consists of the following departments -1 Department of finance Production the sales Purchases Warehouses Management Budget preparation procedures - 2 The general manager sends the budget letter to the budget preparation committee The committee prepares the forms for preparing the budget- Estimates start from the sales department, which prepares sales estimates for the coming year, and fills out the estimates form that is sent to the production department The production department does the following o Examining stock levels of raw materials o Examining the products expected from stock from the finished production at the end of the year o Preparing a list and scheduling the production process during the next year o Determining the production requirements of raw materials, labor and other expenses The production requirements form is sent from the Production Department to the Purchasing Department in order to fill out the cost forms for the materials and supplies to be purchased The Procurement Department sends the form to the Financial Department The Financial Department does the following o Collecting data from different forms Adding the various expense items to the budget form o Preparing the final sales budget o Preparing the final budget of expenses o Preparing a list of expected cash flows for the next year o Send the budget form to the administration The budget is received by the administration, where the following is done o Review the budget o In case of approval, a letter of costs for work according to the budget estimates will be sent to the various departments o In the event that there are amendments, the budget is sent along with the notes to (2) DFD , FLOWCHRT , BUSINESS DIGRAM : - -2 - - - - o - - - 0 0 - ( The company consists of the following departments -1 Department of finance Production the sales Purchases Warehouses Management Budget preparation procedures - 2 The general manager sends the budget letter to the budget preparation committee The committee prepares the forms for preparing the budget- Estimates start from the sales department, which prepares sales estimates for the coming year, and fills out the estimates form that is sent to the production department The production department does the following o Examining stock levels of raw materials o Examining the products expected from stock from the finished production at the end of the year o Preparing a list and scheduling the production process during the next year o Determining the production requirements of raw materials, labor and other expenses The production requirements form is sent from the Production Department to the Purchasing Department in order to fill out the cost forms for the materials and supplies to be purchased The Procurement Department sends the form to the Financial Department The Financial Department does the following o Collecting data from different forms Adding the various expense items to the budget form o Preparing the final sales budget o Preparing the final budget of expenses o Preparing a list of expected cash flows for the next year o Send the budget form to the administration The budget is received by the administration, where the following is done o Review the budget o In case of approval, a letter of costs for work according to the budget estimates will be sent to the various departments o In the event that there are amendments, the budget is sent along with the notes to