English Abstract: This book is the result of a collaboration in the form of a book chapter in which the authors are academics and practitioners who are experts in their fields. This Work Plan and Budgeting book discusses about concepts, theories and implications related to how management prepares work plans and corporate budgets (private sector) and budgets in government (public sector). It is of course becomes important for company management in its efforts to improve the quality of its knowledge related to work plans and budgeting. For academics themselves, it can be learning materials in order to better understand the budget. Interestingly in this book, the last three chapters discuss performance, risk and activity based budgeting. By understanding it, of course it is easy to prepare work plans and budgets for companies (private sector) and government (public sector). Every effort has been made so that the contents of the manuscript in this Work Plan and Budgeting book can be presented completely. However, perfection still belongs to Allah SWT. In order to provide a complete presentation of the contents of this book, of course Suggestions and criticisms are needed from readers. Hopefully in the future this book can be presented more perfectly. Finally, we give our highest appreciation to the writing team for compiling this book and remaining productive in writing.