The YouTube video titled "COMO CALCULAR EL PRESUPUESTO DE MANTENIMIENTO DE UNA INSTALACIÓN" discusses the key points to consider when creating a maintenance budget. It is advisable to estimate the general maintenance budget to get an idea of where costs will fall. Personal and materials usually make up about 75% of the cost, and external contracts can distort the budget if they make up a significant portion. It is important to calculate the budget for each maintenance task by quantity. A "magic number" can be used to determine maintenance budgets for many installations, but accuracy is crucial.