One element of the sense of a budget that covers all activities of the company that includes all activities to be undertaken by all the parts that exist within the company. Broadly speaking activities (functions) company can be classified into five groups, namely:
1. marketing activities
2. production activities
3. spending activities
4. administrative activities
5. activities related to personnel issues
1. marketing activities
2. production activities
3. spending activities
4. administrative activities
5. activities related to personnel issues

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