The economy development in Indonesia is currently growing rapidly. Many competitors in trade market like as lubricants. PT Pertamina Lubricants (Persero) Sales Region IV Jawa Tengah & DI Yogyakarta that one of the BUMN companies is engaged in lubricants. The aim of this final project is to make a sales budget at PT Pertamina Lubricants (Persero) Sales Region IV Jawa Tengah & DI Yogyakarta to confront its competitors and to know its sales budgeting at PT Pertamina Lubricants (Persero) Sales Region IV Jawa Tengah & DI Yogyakarta in 2016. Writing method used is Quantitative Descriptive. The sample were the most recent five years sales data. To get the most efficient method for sales budgeting forecasting methods were applied. Those are Free Hand Method, Semi Average Method, Least Square Method, and Quadratic Method. The results were compared The Forecasting Eror Standard value to determine the best forecasting method for the lubricants. It was found that the most appropriate method for the lubricants was moment method because moment method had the smallest Forecasting Eror Standart. The total of sales budget for the lubricants in 2016 is 576.02 (in thousand kilo liter).