Abstract: This study aims to introduce the situation of preparing and implementing planning budget at manufacturing companies in the Gaza strip, identifying basics and principles which support implementation, and identifying the most important problems which face implementation process.

To fulfill this objectives the two researchers designed and distributed questionnaire for society of study,represented through manufacturing companies in the Gaza strip which has a capital equal or more than 500.000 U.S.D  , which are seventy manufacturing companies .

The study resulted that 61% of the manufacturing companies in the Gaza strip prepare planning budgets and implement basics and principles in a good way. Also the study shows that some problems are faced by the companies.

Finally the most important recommendations are: Management of manufacturing companies has to solve problem which face its companies to implement planning budget system. That is through rehabilitation and training the responsible of preparing budget and implementing in an accurate form