Creation and valuation of non-existing products is a major development because it collects the special requirements of future developments or never pro- duced products that must be budgeted. The most efficient way to budget non-existing products is to use the time frame estimated by the person in charge of proposal, with advice from the technical de- partment if necessary, and the costs of the machin- ery and workers estimated by the ERP. If the pro- posal is approved by the client, the order must be