S 5 - Applied Operational Budget - Excel

1- Why Budget! The Budget is the Tone of the organization that Enrich the resources and empower decision making 2- Beyond Budget ! Enormous data to start with and huge research to build and present accurate estimates 3- When ! At least three months before End of current year ***** Content ***** ....... Operating Budget ....... 1- Sales Budget 2- Production Budget 3- Raw Material Budget 4- Direct Labor Budget 5- Variable Overhead Budget 6- Fixed Overhead Budget 7- Nonmanufacturing Budget 8- Proforma Income Statement ...... Financial Budget ...... 1- Capital Budget 2- Cash Disbursement Budget 3- Cash Collection Budget 4- Cash Budget 5- Balance Sheet Budget 6- Cash Flow Budget