This paper deals with the issue of operational and financial planning. The topic of the paper is the budget and its various types. Through examples of the budget of the fictitious organization for the production of carbonated drinks Lacola, the budget of sales, production, procurement, direct labor costs, general production costs, management, sales and administration costs, cash budget, budgeted profit and loss account and budgeted balance sheet will be processed. Their composition will be explained, and what conclusions about the organization's operations can be made by their independent analysis.2 After explaining about budgets and their types, the Pareto principle will be discussed. The Pareto principle is applied in the analysis of product assortment, customers, suppliers, revenues and inventories. The Pareto principle states that 20% of the effects result in 80% of the results. The Pareto rule will be processed using the example of sales and inventory analysis, and the observed products will be classified into good and bad. And at the end, the very importance of the Pareto rule will be explained, and whether it is good for the organization to have a situation where 20% of the effect achieves 80% of the outcome.