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BUDGETING  AFTERSCHO ☻ OL  –  DEVELOPING CHANGE MAKERS  CENTRE FOR SOCIAL ENTREPRENEURSHIP  PGPSE PROGRAMME –  World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL www.afterschoool.tk  AFTERSCHO☺OL's  MATERIAL FOR PGPSE PARTICIPANTS
BUDGETING Dr. T.K. Jain. AFTERSCHO ☺ OL   Centre for social entrepreneurship Bikaner  M: 9414430763 [email_address] www.afterschool.tk ,  www.afterschoool.tk www.afterschoool.tk  AFTERSCHO☺OL's  MATERIAL FOR PGPSE PARTICIPANTS
WHAT IS BUDGETING ?  ,[object Object]
What is control?  ,[object Object]
What is budgetary control?  ,[object Object]
How is budgetary control established?  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What are the key issues in budgeting?  ,[object Object],[object Object],[object Object],[object Object],[object Object]
Types of budgets :  ,[object Object],[object Object],[object Object],[object Object]
Operating budgets…  ,[object Object]
2. Responsibility budgeting… ,[object Object],[object Object]
Zero base budgeting… ,[object Object],[object Object]
Definition… of ZBB ,[object Object],[object Object]
Steps in ZBB? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Advantages of ZBB ,[object Object],[object Object],[object Object],[object Object]
Limitations of ZBB ,[object Object],[object Object],[object Object]
A factory makes two products  - A and B. A takes  10 hours to make and B takes 20 hours to make. In a month (25 days of 8 hours) 500 units of A and 300 units of B are produced. Budgeted hours are 8500 per month. 60 workers are working. Compute various ratios. ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Solution… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Z Ltd. had a profit plan approved for selling 5,000 units per month at an average price of Rs. 10 per unit. The budgeted variable cost of production was Rs. 4 per unit and the fixed costs were budgeted at Rs. 20,000, the planned income being Rs. 10,000 per month, Due to shortage of raw materials, only 4,000 units could be produced and the cost of production increased by 50 paise per unit. The selling price was raised by Re. 1.00 per unit. In order to improve the production process, an expenditure of Rs. 1,000 was incurred for research and development activities. You are required to prepare a Performance Budget and a Summary Report.
Solution… 5000 6000 10000 Profit  21000 20000 20000 Fixed cost  26000 26000 30000 Contribution 4000*4.5 4000*4 5000*4 Variable cost 4000*11 4000*10 5000*10 Sales  Actual position Adjusted plan Original plan Particulars
Performance analysis  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Prepare cash budget from the following figures: first row is for material received, second column is for sales and third column is for other expenses. We receive payment from debtors after 3 months and we make payment after 2 months to suppliers. Balance of cash on 1 april is 10000.  13,000 51,000 34,000 august 12,500 48,000 32,000 july 12,000 45,000 30,000 june 11,500 42,000 28,000 may 11,000 39,000 26,000 april 10,500 36,000 24,000 March 10,000 33,000 22,000 february 9,500 30,000 20,000 january
Solution… it is clear that we have to withdraw more cash in the month of August to meet our cash requirements in September.  0 43,000 42,000 1,000 August  1,000 40,500 39,000 2,500 July  2,500 38,000 36,000 4,500 June  4,500 35,500 33,000 7,000 May  7,000 33,000 30,000 10,000 april :  cl. Balance payments receipts opening balance
A company requires you to calculate and present thø budget for the next year from the following information ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Solution… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Flexible budget … ,[object Object],[object Object],[object Object],[object Object]
Solution… (flexible budget) 11080 11540 12000 Total cost :  1280 1440 1600 Semi variable : variable 2400 2400 2400 Semi variable : fixed :  2400 2700 3000 Variable cost 5000 5000 5000 Fixed cost  800 900 1000 No. of units 80% 90% 100% particulars
Question on financial budgeting… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Solution… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
About AFTERSCHO☺OL  ,[object Object],[object Object],[object Object],[object Object]
Branches of AFTERSCHO☺OL  ,[object Object],[object Object],[object Object]
Workshop on social entrepreneurship  ,[object Object],[object Object]
FREE ONLINE PROGRAMME  ,[object Object],[object Object],[object Object],[object Object],[object Object]
100% placement / entrepreneurship  ,[object Object],[object Object]
Pursue professional courses along with PGPSE  ,[object Object],[object Object]

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Bud Geting

  • 1. BUDGETING AFTERSCHO ☻ OL – DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
  • 2. BUDGETING Dr. T.K. Jain. AFTERSCHO ☺ OL Centre for social entrepreneurship Bikaner M: 9414430763 [email_address] www.afterschool.tk , www.afterschoool.tk www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
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  • 18. Z Ltd. had a profit plan approved for selling 5,000 units per month at an average price of Rs. 10 per unit. The budgeted variable cost of production was Rs. 4 per unit and the fixed costs were budgeted at Rs. 20,000, the planned income being Rs. 10,000 per month, Due to shortage of raw materials, only 4,000 units could be produced and the cost of production increased by 50 paise per unit. The selling price was raised by Re. 1.00 per unit. In order to improve the production process, an expenditure of Rs. 1,000 was incurred for research and development activities. You are required to prepare a Performance Budget and a Summary Report.
  • 19. Solution… 5000 6000 10000 Profit 21000 20000 20000 Fixed cost 26000 26000 30000 Contribution 4000*4.5 4000*4 5000*4 Variable cost 4000*11 4000*10 5000*10 Sales Actual position Adjusted plan Original plan Particulars
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  • 21. Prepare cash budget from the following figures: first row is for material received, second column is for sales and third column is for other expenses. We receive payment from debtors after 3 months and we make payment after 2 months to suppliers. Balance of cash on 1 april is 10000. 13,000 51,000 34,000 august 12,500 48,000 32,000 july 12,000 45,000 30,000 june 11,500 42,000 28,000 may 11,000 39,000 26,000 april 10,500 36,000 24,000 March 10,000 33,000 22,000 february 9,500 30,000 20,000 january
  • 22. Solution… it is clear that we have to withdraw more cash in the month of August to meet our cash requirements in September. 0 43,000 42,000 1,000 August 1,000 40,500 39,000 2,500 July 2,500 38,000 36,000 4,500 June 4,500 35,500 33,000 7,000 May 7,000 33,000 30,000 10,000 april : cl. Balance payments receipts opening balance
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  • 26. Solution… (flexible budget) 11080 11540 12000 Total cost : 1280 1440 1600 Semi variable : variable 2400 2400 2400 Semi variable : fixed : 2400 2700 3000 Variable cost 5000 5000 5000 Fixed cost 800 900 1000 No. of units 80% 90% 100% particulars
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