In this didactic unit the methodology of the system of standard and budgeted costs will be studied to elaborate the operative and investment budgets. It will be quantified, in physical, economic and financial terms, for each center of responsibility, the material resources, labor and general expenses necessary to achieve its objectives. The integration of budgets in the master budget and the preparation of financial statements will reflect the future economic, financial and patrimonial situation of the organization. Through the analysis of the estimated cost, of the budgets and the previsual financial statements, the management of the organization will perform an a priori management control with which to correct the possible adverse situations. Finally, the content, objectives and structure of a business plan will be explained, and the knowledge acquired will be applied to develop the methodology to be followed in order to prepare the business and viability plans of the companies.