How to prepare a budget of a company which is manufacturing cosmetics?

The ideal is to hire a professional (full-charge) Bookkeeper. Let them deal with it.

If doing it yourself is your goal, then, in asking the above question you display that you don't have enough experience to make a budget. I don't intend to sound rude--I'm just trying to save you heartache.

I'm a Bookkeeper. If you insist on doing this all yourself, let me know and I'll take the time to explain the process.