What are the steps involved in the preparation process of a comprehensive budget?

Comprehensive budgeting methods include fixed budget, flexible budget, incremental budget, zero-based budget, regular budget and rolling budget. Generally, it should be carried out in accordance with the procedure of "combination of top and bottom, hierarchical compilation, and level-by-level summary". Including business budget, specialized decision-making budget and financial budget, starting point is sales budget and ending point is projected balance sheet.