There are many different ways to identify costs for a budget. One of these is to start with your desired output. Here we're going to calculate the headcount budget. I'm going to assume that I want to find the cost of headcount. The next thing we need to do is come up with some calculations. In this example, we're gonna try and break down the headcount into three geographical areas, America's, Europe, middle East, Africa, and Asia Pacific. Let's go with just one of those, the Europe, middle East, and Africa, and we're gonna break that down to business units A and B. If this was for a bank, we might assume that this was retail bank and investment bank. Now we need to start inputting some assumptions. My assumptions here are just gonna be for business unit A, and I'm gonna ask how many junior workers and how many managers do we need? If we just go with the managers, we then need to ask how many full-timers do we need and how many temporary staff do we need? We can then put in the cost by adding all of these up, adding up all the costs of the full-timers and temporary workers of the managers and junior workers in business unit A and B in each of the geographical areas. We can finally come to our head count budget.