Greetings @sahar78

1.- You have described what a budget is, and you have pointed out some of the elements to consider when presenting budgets, presenting it as an important source of information for production performance in terms of profitability.

2.- You have presented the importance of the budget in the determination of costs, vital for the control of income and possible expenses in a given time.

3.- You have presented and developed the proposed exercise, and the 4% adjustment, sharing an acceptable presentation of the results.

4.- You have developed the proposed exercise, and the 3% adjustment, sharing an acceptable presentation of the results.

Below I share the evaluation summary.

Thanks for joining the contest