budget manual　

budget manual　预算指南，预算手册　

a series of instructions on how departments in a company should prepare their budgets for the following year.The manual helps standardize how the company prepares its aggregated budget.Items usually appearing in a budget manual include a budget planning calendar and distribution instructions for all budget schedules.Distribution instructions are important because，once a schedule is prepared；other departments in the organization use the schedule to prepare their own budgets.Without distribution instructions，someone who needs a particular schedule might be overlooked.