SALES BUDGETINGDELLA ARNY NOVERA (7101413113)LAELA MUMTAZATUN

(7101413172)

Sales Budgeting, explains about…DEFINITIONSUSEFACTORS AFFECTING THE

COMPILATIONBUDGETING

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.

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

USE from Sales Budgeting1

As a working guideline

2

As a means of coordination of work

3

As a surveillance tool work

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.

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.

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.

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)

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.

BUDGETINGThe 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.

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.

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      

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.

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

Here are the steps budgeting PT FJI January 2009:

step 1Calculate 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)

Step 2Calculate the sales for all products by multiplying the sales in units with the selling priceSales (Rp) = sales (units) X selling price per unit

Step 3Prepare a sales budget in January 2009 to include the figures obtained from step 2.

Sales budgeting PT FJI January 2009

PT FIJAnggaran Penjualan untuk bulan yang berakhir pada bulan

januari 2009  Kursi Lemari TotalPenjualan barang jadi dalam unit

9.600 11.000  

Dikalikan Harga Jual Rp. 5.000.000 Rp 3.000.000  Penjualan barang jadi

Rp. 48.000.000.00

0

Rp 33.000.000.00

0

Rp. 81.000.000.00

0

Methods used by companies to forecast sales budgeting

QualitativeMethod Quantitative

Method

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.

Quantitative Methods

Method moving averageMethod of Moment trendMethod associative estimatesMethod of analysis of the

industry

 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

EXERCISEA) Check whether the following are true or false:

4. The sales budget uses the ______________ as a point of departure

a) Sales quotab) territory objectivec) sales forecastd) 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 territoriesc) establishment of quotasd) all of the above

B) Chose one appropriate answer (a,b,c, or d):

B) ESSAYSoal 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 unitHarga jual per unit Rp 50.000Susunlah anggaran penjualan PT KAMI untuk bulan Februari 2009 !

Soal 2Gunakan 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 %.

SOAL 3PT. 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