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Sales Budgeting
Sales Budgeting
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Sales Budgeting

  1. 1. SALES BUDGETING DELLA ARNY NOVERA (7101413113) LAELA MUMTAZATUN (7101413172)
  2. 2. Sales Budgeting, explains about… DEFINITIONS USE FACTORS AFFECTING THE COMPILATION BUDGETING
  3. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 19. Methods used by companies to forecast sales budgeting Qualitative Method Quantitative Method
  20. 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. 21. Quantitative Methods Method moving average Method of Moment trend Method associative estimates Method of analysis of the industry
  22. 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. 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. 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. 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

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