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OPERATIONAL
OPERATIONAL
BUDGET
NURAINI JAFAR
. UNDERSTANDING SALES BUDGET
sales budget is the basis for preparing other budgets and is
generally prepared first before preparing other budgets.
. BENEFITS OF A SALES BUDGET
Reducing uncertainty about future income.
Integrating management policies and decisions into the
planning process.
Providing vital information for the formation of other
elements of an overall profit plan.
Facilitating management control over sales activities.
FACTORS THAT INFLUENCE SALES
BUDGET
Marketing Factors
Financial Factors
Economic Factors
Company Policy
Population Growth
Technical Factors
Other Factors
TWO TYPES OF SALES BUDGET
PERIODS:
Long-Term
A long-term sales budget is typically determined on
an annual basis, matching the company's long-term
plans. It involves in-depth analysis of future market
potential influenced by population growth, economic
conditions, etc.
Short-Term
Short-term sales budgets cover twelve months or one
year, which can further be detailed into quarters or
months. Short-term budgets should be prepared based
on responsibility areas to facilitate sales and control.
FACTORS AFFECTING THE SALES BUDGET
COMPRISE TWO MAIN FACTORS:
Internal Factors
External Factors
STEPS OR STAGES FOR PREPARING A SALES BUDGET
ACCORDING TO HAQUE-FAWZI ET AL. (2022, P. 302):
Analyze the external business environment's
development.
Analyze the strengths and weaknesses of the company.
Establish short- and medium-term sales goals.