The next thing is to decide how much you are going to spend on Christmas shopping, and then divide this amount by the number of gifts you need to buy. Bear in mind that you may not want to spend the same amount on everybody on the list, however, because you might want to get something special for your close friends or family, and this method does not allow for that.

You could also divide your gift giving list into specific categories. These might be close friends and family, acquaintances, people from work, school teachers, charity drive, and so on. Then decide what percentage of your overall budget for Christmas shopping is going to be spend on each category. Having done that you can then divide that amount by the number of people in a category, which gives you the amount you can spend

A third way to organize your Christmas shopping budget is to decide first how much you are going to spend on the people on your list who are the most important, which is most likely to be your close friends and family. This will give a remainder amount which you can then divide up amongst the rest of the people on the list. Either just divide the amount by the number of people, and spend the same on each, or continue