أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
I think each department (Sales, Marketing, Logistic, etc) should make their own bugdet.
Beside it, each responsible, should be prepared to defend/justify to their Administrators why that budget should be considered (results to achieve, revenues, action times, etc etc; should be also considered)