Budgeting

1. SALES
BUDGETING
DELLA ARNY NOVERA (7101413113)
LAELA MUMTAZATUN (7101413172)

2. Sales Budgeting, explains about…
DEFINITIONS
USE
FACTORS AFFECTING THE
COMPILATION
BUDGETING

3. DEFINITIONS
 A sales budget is a financial plan depicting how resources
should best be allocated to achieve the forecasted sales.
 Sales budget is the first budget made by the company Because
the sales budget will affect the preparation of the production
budget, production budget, the budget operating expenses, pro
forma profit and loss, cash budget, and pro forma balance sheet
.. This is due to the sales budget generally describe the income
to be received due no sales.

4. Sales Budgeting is . . .
Sales budget presents information about
estimate of the number of finished goods that
will be sold by the company and the expected
sale price obtained for budgeting period

5. USE from Sales Budgeting
1
As a working guideline
2
As a means of coordination of work
3
As a surveillance tool work

6. 1st
As a working guideline
In running the company, the budget function
as guidelines and direction and
simultaneously provide targets to be
achieved by the activities of the company in
time to be dating.

7. 2nd
As a means of coordination of work
Budget preparation will involve all parts of the
company. If activities based on the budget which
has no means has contributed to the
achievement of better coordination within the
company.

8. 3rd
As a surveillance tool work
If the company is completing an activity, the
management company will be able to compare
the implementation of these activities with a set
budget.

9. FACTORS AFFECTING THE
COMPILATION
a. Broad market, whether local, regional or
national
b. The state of competition, whether monopoly, free
competition and so on.
c. The ability of the market to absorb the goods
(Market Opportunities)

10. Next factor is..
d. State / consumer nature, the end consumer and
industrial consumers
e. Financial capability, namely the ability to finance
market research, working capital, purchase of raw
materials, and so forth.
f. State personnel, related to labor in both quantity
and quality.

11. BUDGETING
The company's sales budget preparation procedure is:
 Marketing Managers make sales budget proposal is based on
the realization of the previous year's budget that is tailored to
the needs in the coming years coupled with price increases
that occurred during the year.
 Proposed budget of the sale will be discussed in a meeting
attended by the Managing Director as the supreme head of
the company, as well as managers who were involved in
preparing the sales budget.

12. Next procedure is…
 If the proposed budget has been agreed with the
proposal of the budget will be approved by the
Director as the company's budget.
 If the meeting has not yet approved the proposed
budget will be raised, the proposal was analyzed
again by the Marketing Manager to be repaired.

13. Form of Sales Budgeting
PT……..
Anggaran Penjualan untuk Bulan yang Berakhir pada…..
Produk A Produk B Total
Penjualan barang jadi dalam
unit
Dikalikan:harga jual
Penjualan barang jadi

14. PT Furniture Jati Indah
 Example: PT Furniture Jati Indah (FJI) which was established
in 2000 is a company that manufactures household
appliances coming from teak. The company's flagship product
is a set of guest chairs in teak wood cabinets.
 For the month of January 2009, the management of PT FJI
targeting to increase sales (in units) for a chair and a
wardrobe respectively by 20% and 10%. The selling price per
unit for the month of January 2009 is equal to the selling price
in December 2008.

15. Data on December 2009
Keterangan Kursi Lemari
Penjualan
(dalam unit)
8.000 9.600
Harga jual per
unit
Rp 5.000.000 Rp 3.000.000

16. Here are the steps budgeting PT FJI
January 2009:
 step 1
Calculate the sales in units for the product clean and
cabinets in January 2009. Sales in the acquired units
menguunakan sales data in December 2008 plus the
rate of sales growth is expected in January 2009.
Sales in January = Sales in December x (1 + growth in sales in January)

17.  Step 2
Calculate the sales for all products by multiplying the
sales in units with the selling price
Sales (Rp) = sales (units) X selling price per unit
 Step 3
Prepare a sales budget in January 2009 to include the
figures obtained from step 2.

18. Sales budgeting PT FJI January 2009
PT FIJ
Anggaran Penjualan untuk bulan yang berakhir pada bulan januari 2009
Kursi Lemari Total
Penjualan barang jadi
dalam unit
9.600 11.000
Dikalikan Harga Jual Rp. 5.000.000 Rp 3.000.000
Penjualan barang jadi Rp.
48.000.000.000
Rp
33.000.000.000
Rp.
81.000.000.000

19. Methods used by companies to
forecast sales budgeting
Qualitative
Method Quantitative
Method

20. Qualitative methods
 collecting all salespeople (salesman / salesperson)
that exist in the company and ask them about the
sales targets that can be achieved by them in the
next year.
 Once all targets are collected, the company
determines the number of sales for the next year.

21. Quantitative Methods
Method moving average
Method of Moment trend
Method associative estimates
Method of analysis of the industry

22. No. Statement True/False
1.
The sales budget is a projection of what a
given sales Programme should mean in
terms of sales volume and Profits
T/F
2.
The primary orientation in sales budgeting is
toward control
T/F
3.
Historical cost data is of no value in the
sales budgeting process
T/F
EXERCISE
A) Check whether the following are true or false:

23. 4. The sales budget uses the ______________ as a point of departure
a) Sales quota
b) territory objective
c) sales forecast
d) market potential
5. The sales budgetary procedure ultimately leads to:
a) the setting of goals for company net profits from selling operations
b) better defined sales territories
c) establishment of quotas
d) all of the above
B) Chose one appropriate answer (a,b,c, or d):

24. B) ESSAY
Soal 1
Berikut ini adalah data tentang penjualan (unit) dan harga jual per unit
yang diperlukan untuk menyusun anggaran penjualan PT. KAMI pada
bulan Februari 2009.
Penjualan (unit) 10.000 unit
Harga jual per unit Rp 50.000
Susunlah anggaran penjualan PT KAMI untuk bulan Februari 2009 !
Soal 2
Gunakan data dari bsoal no.1 untuk menyusun anggaran penjualan PT. KAMI
untuk bulan Maret 2009 jika penjualan (unit) diasumsikan naik 20%,
sedangkan harga jualnya naik 10 %.

25. SOAL 3
PT. KITA memproduksi dua macam barang yaitu Kursi dan lemari.
Berdasarkan informasi berikut ini Anda diminta untuk menyusun anggaran penjualan
setiap bulan untuk tiga bulan pertama tahun 2009. dengan ketentuan sebagai berikut:
1. Data penjualan aktual tahun 2008
2. Perusahaan menargetkan kenaikan penjualan (unit) untuk kursi dan lemari sebesar
20%. Har ga jual untuk setiap produk akan dinaikan sebesar 10 %.
3. Penjualan bulan Januari, Februari, dan Maret 2009 untuk kedua produk adalah 5%,
10%, dan 15% dari penjualan tahun 2009
Penjualan Tahun 2008
Kursi Lemari
Jumlah unit terjual 8.000 9.600
Harga Jual Rp. 5.000.000 Rp. 3.000.000