Budget: this budget should be prepared first, because the budgeting principles for every budget is based on predictions, sales, for example, the customer type is based on the ability of employees, etc.
Sales budget: this budget should be prepared first. All budget because the budget is based on estimates such as the sale of goods sold. By Customer Type The ability of employees, etc.
Sales budget: a budget should be the first. Because all major budget budget based on prediction of sale, such as product types sold according to the type of customers. Based on the competence of employees. And so on.