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First, consider the Actual achievement of the property from the previous year. As standard, depending on the trend on the market, we need to add minimum of 2% to 5% additional to the Actual figure achieve from the previous year and we can proposed this as the new budget for the coming period or year. This can be increase or decrease depends if there are specific account was closed last year which you do not have this year or you are expecting to have something confirmed earning in the coming period.
The First step in the budgeting process is to write it down. The Second step is to know who should be involved and when they should be involved. The Third step establishing an timeline that is annualized.