There are many different segments within a master budget that are used depending on what type of business you have and how the revenue comes in$.$ With a manufacturing company they will stress focus on the production budget to determine how many units needed to achieve desired cash outflow and a finished goods inventory budget. This is helpful to determine what direct materials, direct labor needs to allocate for to reach optimal levels. A service company may use the operating budget. This will assist with planning and controlling expenses with manufacturing overhead and selling and administrative to name a few.