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What fundamental budgets are essential for manufacturing budget?
Manufacturing budget requires the given fundamental budgets or estimates to meet the plans as follows:
1. Production budget demarcation the programme of product units to be manufactured.
2. Directly material budget.
3. Plant or space and tools budget.
4. Preservation budget.
5. Manufacturing expense budget or overhead and.
6. Labour budget.
describe stages of purchasing according to van weele 2010 ,reck 1988
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