Creating budget is tuff when you create first time for your personal cost or company or for anything. But if you have previous budget then you can check whether that is good enough to follow or not. If not then make changes where needed and then done.
If you create a new budget then you have to consider what you usually expend for several months, at least for last 6 months. After taking the average of last few months add some extra for in case of emergency (if possible). Because you never know, average budget may coz some trouble for next months.
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