To create a savings and plan, proceed as follows:

After you have fixed the fixed costs for each month, summarize them with fixed costs for the year.

Next, determine the non-fixed expenses and write them monthly for the whole next year. Since you are not obliged to pay specific amounts for these items, you can, at your discretion, decide whether to include them or not, and on what amount to pay for each article. Take into account also how much money you spent in the previous months, and what changes you intend to make. Non-fixed expenses include amounts allocated for food (including restaurants), clothing, personal hygiene products, entertainment, transportation (gasoline), and so on.