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The Sales Budget
The Sales Budget
The Sales Budget
A
B
C
TOTAL Rp
UNIT II
QUARTER I PRICE III U ………..
TOTAL IV P ………..
T………….
BASE FORM OF SALES BUDGET
location I location II
location/
TOTAL
time
Unit price total Unit price total
Q. I
Q II
Q III
Q IV
TOTAL
EXAMPLE :
1. Sales for ZHAFIRA co, :
Sales forecast:
Y2012 = 158 + 7 (3 ) = 179 unit.
Distribution :
Rantau = 60% X 179 = 107,4 unit.
Kembangan = 40% X 179 = 71,6 unit.
Quarter Rantau (unit) Kembangan (unit)
Rantau Kembangan
Time TOTAL
u P Total U P Total
…… ……
QI 21,48 145,2 3.118,896 14,32 145,2
…… ……
Q II 32,22 145,2 4.678,344 21,48 145,2
…… ……
Q III 26,85 145,2 3.898,62 17,9 145,2
…… ……
Q IV 26,85 145,2 3.898,62 17,9 145,2
…… ……
total 107,4 145,2 15.594,48 71,6 145,2
ELLEN PRODUCTION produces and sells two kinds of product ,
A and B.
A B
Year (unit) (unit)
2012 290.000 0 0 0
196.000 10
Y 1.464.000
a 292.800
n 5
XY 196.000
b 19.600
X 2
10
Y’ = a + bx
Y’ = 292.800 + 19.600x
Y’2015 = 292.800 + 19.600(3) = 351.600 unit.
For product B:
Y’ = 842.400 + 73.200x
Y’06 = 842.400 + 73.200(3) = 1.062.000 unit
Distribution:
A = Solo 40% = 0,40 X 351.600 = 140.640
Yogya 60% = 0,60 X 351.600 = 210.960
B = Solo 50% = 0,50 X 1.062.000 = 531.000
Yogya 50% = 0,50 X 1.062.000 = 531.000
ELLEN PRODUCTION
SALES BUDGET PRODUCT A AND B
1/1 2015 – 31/12 2015
PRODUCT A PRODUCT B
Location TOTAL
UNIT PRICE TOTAL UNIT PRICE TOTAL