Undoubtedly, the estimated budgets have a key role in the speed of decision-making, and no large company can abandon the estimated budgets and neglect its role in making decisions in a timely manner, which contributes to the speed of decision-making as it may save them from costs. Estimated budgets can be defined as It is a realistic and studied plan for the future based on previous actual numbers, as it is a quantitative expression of the goals. It translates the company’s goals in a numerical quantitative way that the company’s management seeks to achieve in the short and long term. The company’s needs of raw materials during this period are determined and the expected sales are determined during the period In the future, which contributes to saving costs due to the forecasting of the company’s needs in a timely manner