How to do the sales budget?

Question 1: How to make a sales budget?

1 Sales Budget System

In order to achieve the goal of sales revenue, sales activities took place, and operating expenses also occurred with the sales activities. Therefore, after determining the target value of sales revenue, we can estimate the operating expenses to design the sales budget. It can be seen that the content of sales budget is to express sales activities by amount, and its content also contains the meaning of specific implementation plan.

The purpose of sales budget is to clearly express the relationship between sales revenue, sales cost, operating expenses and operating net profit. At this time, the operating net profit value must be able to offset the management expenses and the required net profit. Therefore, when estimating the cost of goods sold or operating expenses, there should be an allowable limit, and when compiling the budget of the cost of goods sold and operating expenses, the principle should be within this range. The content of the sales budget is shown in Figure 3- 1.

2 sales revenue budget

* * * The target value of sales revenue and the content of sales distribution can complete the sales revenue budget. Because the target value of sales revenue or sales distribution is composed of quantity, it must be multiplied by the predetermined selling price or sales guide price to get the sales amount.

Although it is called sales revenue budget here, it is mainly based on net sales, and net sales = sales revenue-sales returns and discounts. Therefore, it is necessary to establish a budget for returns and discounts. If the price reduction (substantial discount) is included in the sales revenue, you need to set the return budget to determine the net sales budget.

- 1.

Now that the net sales budget has been set, we must first return the budget and then the sales revenue budget. Among them, the solution of the return budget value is to determine the return rate according to the trend of the return rate, and then calculate the return budget value, return rate, return amount and sales revenue as follows:

-2.

3 Cost of Goods Sold Budget

Sales quantity × unit product manufacturing cost (or unit commodity procurement cost), and the sales cost can be obtained.

As shown in Table 3- 1, the planned value is compared with the actual value, so as to evaluate the actual performance of the sales department. In addition, as long as the transfer price in the company is taken as the cost of selling goods, and the performance of the sales department and the manufacturing department is clearly indicated, the gross profit of the sales department and the manufacturing department can be calculated immediately, which is 36 and 6 respectively, indicating that the sales department has reached the gross profit target value with the help of the manufacturing department.

Based on this, it is necessary to determine the transfer price in the company first, and then multiply it by the sales plan quantity to calculate the cost of the sales budget.

In addition, when compiling the sales cost by region, the manufacturing cost of unit product is different because the packaging cost is different in different regions. Therefore, it is necessary to investigate clearly before deciding the cost of sales by region.

4 sales gross profit budget

Subtract the sales cost budget from the sales revenue budget, and you can get the sales gross profit budget. Before determining the gross profit budget, we should check whether the gross profit from sales is enough to pay all the expenses required by the enterprise. In addition, it is necessary to seek the contribution of gross profit according to product category, region category and department category in order to make plans.

5 Operating expenses budget

Before making the operating expenses budget, you must first indicate the content of the sales revenue target or the sales policy needed to achieve the target! Make the target value of sales revenue concrete through sales distribution, and express the content of sales activities according to sales policies. As for operating expenses, it is also estimated according to the content of sales activities.

The definition of operating expenses varies from place to place. In a broad sense, it refers to the cost of marketing activities, and in a narrow sense, it refers to the cost of sales departments. The content of operating expenses in the total income statement refers to the cost of marketing activities.

Operating expenses are generated to realize sales revenue (directly or indirectly) and belong to one of the classification types. Generally, the so-called cost can be classified according to type, function and application. Type classification is a method to grasp the cost according to the type, such as salary allowance, depreciation expense, travel expenses, etc. The disadvantage of this classification is that it may not be able to show the contents of sales activities truthfully, and the operating expenses should be grasped from the contents of sales activities. Therefore, it is appropriate to explain the sales activities in a broad sense and to classify and grasp the costs with the functions of market research activities, advertising activities, promotion activities and service activities.

By assigning the type cost to each function, the cost of each function can be obtained. In fact, the best way to estimate operating expenses is to estimate by activity (function) according to the contribution of sales activities to sales revenue, and then grasp the cost of each activity according to the applicable categories. At this time, the applicable cost is compared with the sales revenue of the sales distribution.

There is no absolute method to estimate the operating expenses, but in principle it needs to be within a fixed range. Sometimes, it will be estimated separately ... >>

Question 2: How to make a good budget for the sales department? As mentioned in the question, the following methods can generally be used:

1. First, analyze the expenses of the sales department over the years (hint: each expense item must be classified), review its rationality, and grasp its cost change trend;

2. Based on the above analysis results, according to the sales work plan of this appraisal period, draw up the estimated amount of expenses item by item;

3, in the process of budget plan implementation, timely control, timely adjust the cost budget, to achieve the purpose of the budget;

The above is for reference only, please implement it according to the actual situation.

Question 3: How to make the annual budget? Hello, Xiao Hai, a teacher from accounting school, will answer your questions.

Financial budget statement is a supplementary statement of annual financial budget statement, an important basis for evaluating the quality of financial budget statement and an important part of annual financial budget statement.

The budget statement shall generally include the following main contents:

I. Summary of last year's financial budget work

(1) Summarize last year's budget work, review the existing problems in last year's budget work, and summarize this year's work experience and relevant rectification measures and methods to be taken in combination with the feedback opinions of various departments on last year's budget.

(two) explain the previous annual budget adjustment, at least including the adjustment of the main financial and production indicators, the reasons for the budget adjustment, etc. ...

(3) Briefly summarize the budget completion of the previous year, and explain the reasons for the differences between the actual completion of important financial indicators and the adjusted budget, which should at least include main business income, main business cost, period expenses, total profit, etc.

Two. Organization of this year's budget work

The organization of budget work mainly includes the establishment of enterprise budget management organization, the main members of management organization, the division of internal organization, the specific organizational process of annual budget work and budget audit.

Three. Basis for compiling this year's budget

The basis of budgeting mainly includes:

(a) the basic basis for the preparation of the annual financial budget of the enterprise, the basic assumptions adopted and the demonstration basis.

(two) the accounting system and policies adopted by the enterprise in the preparation of the annual financial budget. For example, for assets or liabilities that are allowed to be measured at fair value in the accounting standards for business enterprises, it is necessary to explain whether the influence of changes in fair value has been considered. Enterprises considering the impact of changes in fair value shall explain the amount and reasons of the impact item by item according to the types of assets and liabilities. If the influence of changes in fair value is not considered, the reasons shall be explained.

(3) Description of the scope of consolidation of annual financial budget statements, list of subsidiaries that are not included in the preparation scope of annual financial budget statements and newly included scope, ranking, reasons and impact on the budget, etc.

Four. Description of production and operation in budget year

The annual production and operation forecast of an enterprise is the basis of financial budget indicators. Enterprises should carefully analyze the macroeconomic and microeconomic situation, and explain in detail the production and operation of each business sector and the production and operation decisions that have a significant impact on enterprises. At least the following contents shall be included:

(1) forecast and analyze the economic situation of the industry in the budget year, and explain the impact on the market environment of enterprises, such as the national financial interest rate and exchange rate policy, the prices of energy, raw materials and main products, and the relationship between market supply and demand.

(2) According to the development of the industry, analyze and forecast the reasonable market situation by business sector, and select the changes and ratios of production and operation indicators of several business sectors that account for a large proportion of the main business of the enterprise in combination with the overall strategic planning of the enterprise, the position of the industry, the relationship between market supply and demand and price changes; The impact of major production and operation measures to be taken by the enterprise on various business segments, such as major contracts to be signed, assets and business restructuring to be carried out, overall listing to be carried out, new business to be carried out, etc.

(3) Explain the purpose, total scale, source and composition of funds, expected income and expected implementation period of major fixed assets investment projects to be arranged in the budget year of the enterprise, in which non-main investment accounts for more than 65,438+00% of the total investment and self-owned funds account for less than 30% of the total investment.

(4) Explain the scale, structural arrangement and related financing expenses of major financing projects to be arranged in the enterprise budget year.

(5) itemize the major long-term equity investments planned to be implemented in the annual budget of the enterprise, including: investment purpose, estimated investment scale, shareholding ratio, estimated income, etc.

(6) A breakdown of the investment purpose, capital occupation scale, capital source and expected return on investment of financial instruments such as bonds, stocks and funds to be arranged in the enterprise budget year.

Verb (abbreviation of verb) Description of main financial indicators in budget year

The description of financial budget indicators is mainly based on the annual operating budget of the enterprise, specifically analyzing the budget objectives of the main financial indicators, and comparing and analyzing the changes of indicators between years. At least include:

(1) the occurrence, increase and decrease amount and reasons of operating income and cost in the budget year, in which: the income and cost of main business shall be divided by business sector. & gt

Question 4: How to make an annual budget? Many enterprises are also calculating the gains and losses of the enterprise for one year, and at the same time, the budget war for the new year is also in full swing. At the corporate budget meeting, the author also participated in many meetings. I can record my feelings with the taste of the year and the drooling of the coquettish: What is the budget? -Understand the essential attributes of the budget. The purpose of budgeting is to realize that no matter how good the enterprise is, it will go out of business two years later if it doesn't budget. The enterprise has developed greatly, and the daily necessities in every seemingly lowest life are not less than100000 and 800000. For example, the vehicle cost12 million, and the travel expenses are as low as 23 million. Each budget is not less than100000 yuan. If 6.5438+million yuan can be deducted from each budget, the overall budget can easily be reduced by 6.5438+million yuan. However, the profits and development of enterprises are not deducted, but controlled by the system management budget. As the saying goes, if you are not in charge, you don't know how expensive rice is. Compared with bosses, professional managers and employees, bosses know best and know best the nature and benefits of budgets. However, it is not enough to make business owners aware of this. It also requires all employees of the enterprise to have a sense of management and think about the overall operation and development of the enterprise. For business owners, the company is not afraid of no money, afraid of no one, afraid of no one, afraid of no one; The so-called "capable person" means to have a high level of understanding and can open up sources and reduce expenses for the development of enterprises. If all middle-level and above enterprises have a clear understanding, such enterprises will not go bankrupt. Many enterprises are also budgeting, and they also have the idea or original intention of doing a good job in budgeting and controlling. However, if their consciousness is wrong, they have not been able to closely integrate with the development strategy of the enterprise, have reservations and accusations about the budget, and have not been able to establish a correct consciousness of the annual budget of the enterprise. No matter how careful the budget is, it will not be conducive to the steady development of enterprises. Consciousness is all wrong, can you guarantee the direction? The purpose of budget is to guide enterprises to make budget. From the perspective of enterprise development, it is to give strategic guidance. From the perspective of production, it is easy to make a budget with production indicators, but from the perspective of enterprises, it is necessary to make production indicators from the overall perspective of enterprise development. So, whether the center or the department is making a budget, what is the essence of the budget? The essence is to be a guide. How to analyze orientation? It depends on three points: first, it depends on its own development situation and the development strategy of the enterprise in the next three or two years; The second is to look at the industry environment. For example, the market of raw materials has changed, which has correspondingly led to changes in the sales market. Its change means that if you want to adjust the product structure, it will disrupt your enterprise organization and it will play a leading role. The overall adjustment of the sales market determines the overall adjustment of the budget, which is related to the change of the budget. If the capital structure can't keep up, the completion ratio may decline and the adjustment range is not large. Therefore, enterprises should make timely adjustments according to the changes in the raw material market; The third is to look at other links, such as R&D, output, new projects, business structure and so on. For enterprises, if they don't understand the management structure, it's like seeking fish from the edge of a tree. In addition, enterprises have different strategies at different stages of development, so it is not easy to compare themselves with their rivals. The situation is different and there is no comparability. The purpose of budget is to further subdivide and land the strategic planning system of the annual strategic target enterprise, and it is the embodiment of the annual strategic target enterprise. For example, how much will you invest in the first year? In the second year, the growth period was flat. How much has it increased? In the third year of rapid growth, how much did it increase? What is the basis? Enterprise A is a labor-intensive production processing enterprise. From the backstage to the front line of production, the enterprise has one or two thousand employees, and the scale is also a billion-dollar enterprise, which is in a period of rapid development. At the end of the year, the enterprise convened several major departments to make a budget, precisely because the overall strategic development system was not clear enough, which led to the deviation of the annual strategic objectives of the enterprise. After the budget is made, the profit of the enterprise is negative all the year round, just like thousands of people working together, and in the end it is all for nothing. Moreover, budget meetings were held one after another, shirking and blaming each other. However, it is not difficult to find that the key is that there is no clear annual strategic goal. Annual budget of the center/department-how to make it? Out-of-circle budget includes three meanings, namely: out-of-enterprise budget; Jump out of the department to make a budget; Jump out of the center and make a budget. Furthermore, to make a comprehensive budget for an enterprise, we must stand at the level of industry and strategy; To make departmental budgets, we must stand from the central point of view; To make a central budget, we must stand at the enterprise level. The annual budget made outside the circle is standardized year by year, avoiding budgeting from the perspective of their respective centers ... >>

Question 5: How is the advertising budget made? Is it the same as the sales budget The advertising budget depends on which platforms you put on, and the evaluation indicators of each platform are different. Traditional advertising is very different from the Internet. First determine the platform, then predict the effect, and get the advertising budget by predicting the effect.

Question 6: How to make a reasonable and comprehensive budget involves a series of specific issues: budget function, budget slack, performance appraisal and alternative tools. The role of budget and "Do you really need a budget?" Related. Not all enterprises make budgets. In those enterprises that have implemented comprehensive budget management, there are not as many successful cases as expected. But from the perspective of planning function, all enterprises need budgets, although the scope and details cannot be generalized. Budget slack is related to performance appraisal: performance appraisal with budget often leads to potential and other behavioral variations. So it is necessary to ask: Is there a better tool to manage enterprises than budget? This chapter also briefly discusses the activity-based budget, a more advanced and accurate budget form than the traditional budget.

According to actual or budget allocation

Budget has a wide range of functions, but there are only two basic functions: planning and control. Planning refers to the planning of future goals and the allocation of resources to achieve them. In this regard, all enterprises need a budget. Because it is indispensable for any organization to determine and achieve predetermined goals and related resource allocation, so is the public organization. In fact, both * * * and public * * * organizations have statutory annual budgets, and some * * * still prepare annual budgets within a time frame of 3-5 years. In enterprises, only the capital budget is the case. The planning period of the operating budget is mostly 1 year or half a year. This depends on the characteristics of the industry and the internal and external business environment.

In order to achieve the planned goal, in addition to resource allocation, a control system needs to be established to identify and confirm the differences. Without control, the goals set in the plan and budget are easy to fail.

After the analysis of deviations and differences is completed, the next question is: Who should be responsible for the differences? How to implement rewards and punishments, encourage favorable differences and correct unfavorable differences? This leads to the problem of performance appraisal. Once the budget is linked to the performance appraisal, many problems will follow. Half of the failure of the budget is due to improper "linking".

There is also a problem related to the control function: centralization and rigidity. Budget needs to be centralized, but it is often too centralized and rigid ―― it can't adapt to changes, leading to lost opportunities. These problems are also very serious in the budget. The resulting question is: if there is no budget, what can be used to better manage the enterprise?

Another problem is related to the planning function: how to determine the reasonable basis for the allocation of scarce resources?

Taking budget as the standard of resource allocation

Resources are expressed in terms of capital and cost. Everything costs money: procurement, production, inventory, sales and service. Once the actual expenditure, it will form the cost and expense recorded in accounting. Costs have specific objects, such as products, working hours, customers, orders and time periods. When the cost object is not given, the resource consumption is represented as expenses, such as manufacturing expenses. Accounting needs to allocate these expenses to the cost object according to certain standards, so the production cost is converted into the product cost. Costs without specific objects are usually called fixed costs, and should be treated for the purpose of the period in principle.

Example: How to allocate advertising and marketing budget?

If you have 100 yuan, you can spend it all at once; It can also be divided into 10 times, and each consumption is 10 yuan. If the output of each input is zero, the final result is zero. In this case, it may be much better to spend all 100 yuan at one time.

Enterprises hope to get the maximum advertising effect with fewer advertisements. When making an advertising budget, we must understand that advertising is not an expense, but an investment. The correct way is to put the limited advertising expenses together and don't distract yourself. For enterprises with small advertising budget and large market scale, the strategy of concentrating limited advertising budget is particularly important. Choose strong media for centralized delivery, so that consumers of the selected media can fully contact the advertising information of enterprises in the selected time period. Ping-pong, concentrate on the dominant ping-pong force. Don't stretch the front too long. We can't simply put the budget according to the viewing share of the media itself. The advertising budget share of strong media should be n times that of media viewing, which can generally reach 5- 10 times.

"Concentrate resources in the place with the highest expected return" also involves a question: Are advertising and marketing resources allocated according to actual performance or according to budget (or standard forecast)? Table 14. 1 gives two possible schemes.

The actual sales performance of Market A accounted for 20% of the total sales performance last year, so 4 million yuan * 20% = 800,000 yuan was allocated during the budget period. The actual performance of Market B accounts for 80%, so the allocation is 3.2 million yuan. This practice of allocating resources according to actual performance is quite common, but it is an invalid allocation.

Distribution according to the actual quantity will bring at least three problems: misleading-making people mistakenly think that ... >>

Question 7: How to do a good job in the expense budget of the sales department? For example, you can generally follow the following methods: 1. First of all, analyze the expenses of the sales department over the years (hint: each expense item must be classified), review its rationality, and grasp its cost change trend;

2. Based on the above analysis results, according to the sales work plan of this appraisal period, draw up the estimated amount of expenses item by item;

3, in the process of budget plan implementation, timely control, timely adjust the cost budget, to achieve the purpose of the budget;

The above is for reference only, please implement it according to the actual situation.

Question 8: How to make a construction project budget? In fact, there is no advanced technology. It is enough to read the drawings, add, subtract, multiply and divide, and write a prescription. If you can skillfully use the scientific calculator, your work will be easier. It is easy for a budgeter to do it, especially when he changes from a technical mouth to a budget mouth. It is not difficult to make a budget, it is not easy to do it well, and it is difficult to accumulate experience.

When I was in college, teachers with budgets could recite all the quotas. If you can't answer his question, he will say, turn to the first page of the quota. Is this an experience? I don't think so.

Budgeting is a technical job. I don't remember the quota, but I can calculate the budget by looking at the quota. One advantage of reserving places is that leaders can answer questions immediately.

Budget is counting money, and finance is counting money, but the biggest difference between them is that finance can't have a penny difference, and budget can have a very big difference. It is generally believed that the accuracy is within 3 ~ 5%. The same drawing, the same budget for three times, the total cost is definitely different.

What is a high-level budget like? The budget level is not necessarily high, and calculating the engineering quantity may make a big joke. Where is he tall? Practical experience.

How to accumulate experience? Individuals have their own practices. Practical operation is essential.

In actual operation, the most important thing is to memorize the quota calculation rules. The next thing is to find the rules, and then use EXCEL to automatically tabulate and calculate. Every time I make a budget, I make different tables according to different projects, and then input the basic data, that is, the center line of the wall, the exposed long line of the outer wall, the exposed long line of the inner wall and so on. For example, when calculating the engineering quantity of a room, I only need to input the net length of the interior wall, the size of doors and windows, and the net height of the room, and I can automatically calculate the engineering quantity of interior wall paint, floor and ceiling. This is a skill that can improve the calculation speed and accuracy. Of course, some small places may not be considered. It doesn't matter, the estimated engineering quantity does not require 100% accuracy.

Steps/methods

1

How to write tender documents? Whether the bidding documents are well written is directly related to the settlement effect. There are many templates for writing tenders. However, it should be noted that the nature of the project, geological conditions and site traffic conditions should be clearly described. In addition, the project should be carefully considered, and all possible situations should be written into the bidding documents, especially the mechanical and electrical engineering and decoration engineering, and the requirements for equipment and materials must be written in. The change requirements in the construction stage should also be clearly written. For example, what kind of change is not experience negotiation, and how much change is not negotiation. The most important point is the qualification statement of the construction unit, which is very important. Many changes can be considered by qualified construction units without economic negotiation. Other questions, remember, don't copy the template, you must read and think every word.

2

Bidding skills. Many budgeters start budgeting with drawings. This was the case in my previous company. When everyone is familiar with the drawings and starts to calculate the quantities, they haven't got a copy of the bidding documents. This is a fatal thing. In general, first of all, you should read the bidding documents in detail, especially the description of the bidding scope in the bidding documents, so you must read it clearly. Some of the bidding documents of the tendering units are very simple, while others are very vague. All these should be written down and put forward when answering questions. It is important to analyze the drawings. When quoting by bill of quantities, the budget personnel do not need to calculate the quantities carefully, but they still need to know the structural form, detailed structure and other issues. For example, in mass concrete construction, the quotation can be appropriately reduced, which is conducive to winning the bid. In terms of unit price, each unit has its own unique skills. The biggest influence on the construction unit is the total price. Construction organization design? It's too minor. Therefore, some clever construction units often cheat in construction organization design. Unfortunately, I was cheated like this. Because I didn't look at the construction organization design carefully, I accidentally stepped on the mine buried by the bidder in the construction organization design. The lesson of blood cost the company hundreds of thousands of yuan. Of course, making a beautiful tender is also a bright spot to attract the attention of the construction party.

three

Handling of change orders. Change orders are generally handled by construction technicians, but the wording of the changes still needs to be mastered by operators. Whether the change order is handled well or not in time will have a great impact on the completion settlement. According to the different nature of the project, the working ability and attitude of the construction personnel, it is necessary to handle the change order flexibly. Sometimes be vague, sometimes be clear. Sometimes it should be detailed, and sometimes it should be rough. Yes ... >>

Question 9: How to do a good job in budget management 1 Strengthen the planning of business objectives of the company and its subsidiaries; According to the actual operation of the previous year, the company should conduct serious market research and analysis on the operation of the previous year, and make clear the short-term and long-term development goals of the company. All subsidiaries should base themselves on the long-term development plan of the head office, and then set development goals according to their actual operating conditions and development advantages to avoid blindness in budget work. With the planned objectives and measures, the required resources can be determined, and the required expenses can be determined through the evaluation of resources; For example, if you want to make a travel budget, you must have a travel plan for the whole year. Through the travel plan, you can determine the location, transportation, personnel and time of travel, and finally accurately budget the required travel expenses. The principle of budgeting for all kinds of income is the same. 2. Strengthen budget control before, during and after the event. For the expenses that need to be paid, a reporting and approval system should be established. Only after authorization or approval can the related expenses be included in the budget. Otherwise, it is difficult for the budget to play a control role, and the control in the process will become a mere formality. Therefore, for the non-daily expenses of each month,

3. All subsidiaries should firmly establish the concept of input and output; To do anything, we must calculate the cost and analyze the benefit, that is to say, any business activity must first calculate the input and output.

4. Strengthen the collection and accumulation of basic data; Budgeting cannot be carried out out out of thin air, and the sources of various data must be based; In addition to the objectives of the work plan, the company's expenses in various business processes should also be quantified according to the company's system. Without a perfect system, the collection and calculation of basic data will be biased, and it will be impossible to work out an accurate budget. 5. It is a key factor to improve the company's management's ideological understanding and attention to the budget. Only when the management and employees pay attention to it can we minimize all expenses and improve the operating efficiency of the company.

Question 10: How to budget the financial expenses? Budget control is aimed at the actual implementation and operation stage of budget, and it is also the core stage of comprehensive budget management. This stage is related to preparation and evaluation, and it is a stage to provide basis for evaluation and evaluation. What must be done here: effective control and information feedback. Effective control is firmly in the hands of the general manager, so that the gap between annual and monthly actual values and budget values is maintained at 4%-5%. Information feedback requires the financial department to keep real-time information communication with production, sales, procurement, supply and other departments in time, dynamically track and monitor the budget completion of each department, and constantly adjust the deviation to ensure the realization of budget objectives.

In the process of budget implementation, there is an inevitable problem: the budget needs to be adjusted and revised for various reasons. In this regard, we must clearly realize that: ① Budget adjustment is an objective need, and the role of budget management cannot be underestimated, let alone denied. Perhaps it is precisely because the internal and external factors that interfere with the production, operation and financial operation of enterprises are very complicated that enterprises urgently need to make financial planning and arrangement through budget indicators. (2) Budget adjustment must go through the prescribed procedures or legal authorization. The procedure for determining the budget is strict, and so is the procedure for adjusting the budget. Only in this way can the authority of budget management be maintained. At the same time, we must act according to the original budget before the budget adjustment is approved.