Doing so will help to control expenses and forecast business cash flow and profit. Comprehensive budget is a reflection of the financial plan of production and operation activities of all products in a certain future period (generally no more than one year or one operation and management cycle). Its purpose is to realize the business profit target of the enterprise (the profit forecast realized by the enterprise in a certain period is the ultimate goal of the enterprise's unremitting struggle. Work performance indicators, such as sales volume, production volume, cost, etc., are formulated according to the situation in profit target. Based on the sales forecast, the production, cost and cash receipts and expenditures are predicted.