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Sales Budget & Production Budget

The document contains sample sales and production budgets for Flint Manufacturers, Inc. for the year ending December 31, 19B. The sales budget forecasts sales volumes and revenue for two product lines (BB and BL) on a quarterly basis. The production budget calculates the required production quantities for each product to meet forecasted sales and desired ending inventory levels, accounting for beginning inventory. It shows the budgeted production needs by quarter and for the full year to fulfill total requirements.

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Virgil Manguiob
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112 views9 pages

Sales Budget & Production Budget

The document contains sample sales and production budgets for Flint Manufacturers, Inc. for the year ending December 31, 19B. The sales budget forecasts sales volumes and revenue for two product lines (BB and BL) on a quarterly basis. The production budget calculates the required production quantities for each product to meet forecasted sales and desired ending inventory levels, accounting for beginning inventory. It shows the budgeted production needs by quarter and for the full year to fulfill total requirements.

Uploaded by

Virgil Manguiob
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Sales Budget &

Production Budget
Sales Budget
• Sales Volume
• Company Expects
• Budget Period
Sales Budget
• Product lines
• Periods-months, quarters, years, etc.
• Sales areas or territories
• Sales outlets
• Branches, divisions and other business
segments
Ex.
Sales Forcast
Product 1st 2nd 3rd 4th Total
Quarter Quarter Quarter Quarter
BB 2000 1500 1000 3000 7500

BL 3000 4000 5000 2500 14500

The budget committee concluded that the forecast for


the 1st and 4th quarters seem understated and
decided to increase the same by 10%. Moreover,
they decided to maintain the selling price of the two
products at P90/unit of BB and P105/unit of BL
Ex.

Flint Manufacturers, Inc.


Sales Budget
For the year Ended Dec. 31, 19B

UNITS PESOS UNITS PESOS UNITS


1st quarter *2,200 198,000 *3,300 346,500 544,500
2nd quarter 1,500 135,000 4,000 420,000 555,000
3rd quarter 1,000 90,000 5,000 525,000 615,000
4th quarter *1,300 297,000 *2,750 288,750 585,750
Year total 8,000 720,000 1,5050 1,580,250 2,300,250
Production Budget
• Number of units
• Costs
• Composed of the material budget, DL budget,
Manufacturing OH budget.
Production Budget

Budgeted Sales(units) xx
Add: Desired End Inv xx
Total Requirements(TGAS) xx
Less: Beg. Inventory xx
Budgeted Production xx
Flint Manufacturers, Inc.
Production Quantity Budget
For the Year Ended Dec. 31, 19B
Product BB 1st 2nd 3rd 4th Year Total
Budgeted 2,200 1,500 1,000 3,300 8,000
Sales(units)
Add: Desired End Inv 450 300 990 750 750
Total Requirements 2,650 1,800 1,990 4,050 8,750
Less: Beg. Inventory* 500 450 300 990 500
Budgeted Production 2,150 1,350 1,690 3,060 8,250
Product BL 1st 2nd 3rd 4th Year Total
Budgeted 3,300 4,000 5,000 2,750 15,050
Sales(units)
Add: Desired End Inv 1,200 1,500 825 1,050 1,050
Total Requirements 4,500 5,500 5,825 825 16,100
Less: Beg. Inventory* 1,000 1,200 1,500 3,800 1,000
Budgeted Production 3,500 4,300 4,325 2,975 15,100
End

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