Abstarct: The aim of this study is to examine the impact of the budgeting process on company performance, considering the mediating role of the budget control system in Iraqi manufacturing companies. The statistical population comprises all managers, supervisors, and financial experts within these manufacturing companies; consequently, a sample of 379 individuals was selected using convenience sampling and Cochran's formula. This research is applied in nature and employs a descxriptive-survey design. The validity of the questionnaires was confirmed by the supervisor and further verified through the calculation of convergent and discriminant validity. Reliability was assessed using Cronbach's alpha coefficient; all variables yielded values above 0.7, confirming the reliability of the instruments. The findings indicate that the budgeting process positively affects company performance and the budget control system has a significant impact on company performance. Furthermore, the budgeting process exerts a positive and significant influence on the budget control system in Iraqi manufacturing companies, and the budget control system acts as a mediator in the relationship between the budgeting process and company performance.