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The problem of this research comes up with the result that the most of companies are prepare sales budget practically reliance on budgets of previous years, then make changing on it. In general ,the sales budget is prepare practically on the basis of experience and personal diligence and not on academic basis. This research aims to preparation of sales budget using double exponential smoothing model and its evaluation process.This research depends on the following hypothesis :- (( taking the double exponential smoothing model in preparation of sales budget will ensure providing relevant information to the management in order to true decisions making )) .This research is divided into three sections. the first section deal with the theoretical part, its include the research methodology , theoretical presentation to time series, exponential smoothing of the time series, double exponential smoothing model and sales budget . the second section deal with an applicative part which included estimation of expected sales units, determination of products sale prices, estimation of expected sales value, then preparation of sales budget for the research sample company and its evaluation process. the third section devote to showing the important conclusions that revealed by the study and giving the suggested recommendations .