If any sales discounts or sales returns are anticipated, these items are also listed in the sales budget. The unit price may be adjusted for marketing promotions. The basic calculation in the sales budget is to itemize the number of unit sales expected in one row, and then list the average expected unit price in the next row, with the total sales appearing in a third row. Instead, revise the sales budget after an acquisition has been finalized. It is generally best not to include in the sales budget any estimates for sales related to prospective acquisitions of other companies, since the timing and amounts of these sales are too difficult to estimate. The chief executive officer may revise these figures for the sales of any subsidiaries or product lines that the company plans to terminate or sell during the budget period. The engineering and marketing managers may also contribute information about the introduction date of new products, as well as the retirement dates of old products. The marketing manager contributes sales promotion information, which can alter the timing and amount of sales. Most of the detail for existing products comes from those personnel who deal with them on a day-to-day basis. The information in the sales budget comes from a variety of sources.
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