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Sales budget
is a detailed plan, expressed in both units and dollars, that identifies the product (or service) sales expected in an accounting period.
A firm prepares the sales budget for a period based on the forecasted sales level, production capacity for the budget period, and long-term plan and short-term goal of the firm
A sales budget is the cornerstone of budget preparation because a firm can complete the plan for other activities only after it identifies the expected sales level
Ramalan Penjualan
Ang g ar an Penjualan
Ang g ar an Biaya Pr od uk si
Ang g ar an BOP
Ang g ar an K as
Ang g ar an Ner ac a
Selecting the best estimates for selling price per unit and the sales demand in units can be difficult
If the organization wants to increase its share in the
market
An estimated selling price below the current selling price
may be needed
If the organization has improved the products quality
and amount of resources needed for operations Managers may use a sales forecast
A projection of sales demand based on an
the organizations credit policies, the organizations collection policies) 3. The organizations pricing policies 4. Any new products the organization plans to introduce to the market 5. The capacity of the organizations manufacturing facilities (technical)
resource needs
budget
Sales Budget
Breakers, Inc. is preparing budgets for the quarter ending June 30. Budgeted sales for the next five months are:
April May June July August 20,000 units 50,000 units 30,000 units 25,000 units 15,000 units.
Sales Budget
April Budgeted sales (units) 20,000 Selling price per unit $ 10 Total Revenue $200,000 May 50,000 $ 10 $ June 30,000 10 $ Quarter 100,000 10
$500,000
$300,000
$ 1,000,000
Sales Forecast
A sales forecast is a prediction of sales under a given set of conditions. Teknik peramalan penjualan: - Judgement Method - Statistical Method
Example
a.
a.
Jika pada tahun 2010 perusahaan merencanakan: Akan menjual produknya di 3 daerah (X, Y, Z) dengan distribusi masing masing daerah X = 50% Y = 40% Z = 10% Tingkat harga tahun 2010 direncanakan akan dinaikkan 10% dari tingkat harga rata rata antara 2005 sampai dengan 2009, dan tingkat harga pada masing masing daerah adalah sama. Dengan data harga per unit: 2005 = Rp. 50 2008 = 57.50 2006 = Rp. 52.50 2009 = 62.50 2007 = Rp. 57.50 Apabila volume penjualan per triwulan adalah sama, dan volume dalam penjualan per bulan untuk triwulan I juga seimbang, buatlah budget penjualan perusahaa A tersebut.