(1) Operating budget The operating budget,also known as the company's daily business activity budget, represents the company's basic business activity budget that occurs daily during the budget period. Operating budgets include sales budget, capacity budget, procurement budget, cost budget, and human budget.(2) Special decision budget Aspecial decision budget is a major or rarely occurring budget that must be prepared according to a specific decision, and generally includes an investment budget, a funding budget, and a dividend payment budget.