The drawing up of the companies' budget represents one of the most important instruments through which is accomplished an efficieny management, the evaluation of companies' performances and personnel motivatio. Public local transportation companies usually use budgets as comparison benchmarks for the performances they obtain in their current activity. These bidgets represent an essential part in the unfolding of each company's activity. This paper presents the drawing up of the financial budgets with a public local transportation company, referring to the drawing up of purchase budgets, investments budgets and cash flows budgets.