This paper investigates specific features of budget preparation in the context of production organizations. Manufacturing companies face unique challenges due to dynamic production processes, fluctuations in raw material prices and seasonal demand. The aim of the research is to analyze how these factors affect the budgeting process and how production organizations adapt to these specificities. By analyzing the relevant literature, the research identified the key elements that shape the preparation of the production budget. The starting point is the creation of a sales plan, based on which budgets for production, procurement, costs, and budgets for administrative costs and sales are created. It is recommended to integrate dynamic variables into the budgeting process, as well as consider agile methods for flexible resource management. Technological solutions, such as software tools, can also contribute to the efficiency and accuracy of budgeting. The paper concludes that the specifics of budget preparation in production require adaptation of traditional approaches. Understanding the dynamics of production processes and market conditions is essential for successful financial management of manufacturing organizations. Further research could explore the application of advanced analytical methods and technological solutions to manage these specificities even better.