Penganggaran Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Sales budget
… is a detailed plan, expressed in both units and dollars, that identifies the product (or service) sales expected in an accounting period.

A firm prepares the sales budget for a period based on the forecasted sales level, production capacity for the budget period, and long-term plan and short-term goal of the firm

A sales budget is the cornerstone of budget preparation because a firm can complete the plan for other activities only after it identifies the expected sales level

Ramalan Penjualan

Ang g ar an Penjualan

Anggaran Beban Usaha

Ang g ar an Piut ang

Ang g ar an Per sed iaan

Ang g ar an Biaya Pr od uk si

Anggaran Biaya Bahan Baku

Ang g ar an Biaya BTK L

Ang g ar an BOP

Anggaran Depresiasi Asset Tetap

Ang g ar an Lab a Rug i

Ang g ar an Hut ang

Anggaran Modal Sendiri

Ang g ar an K as

Ang g ar an Ner ac a

Sales Budget (cont’d)

Selecting the best estimates for selling price per unit and the sales demand in units can be difficult
 If the organization wants to increase its share in the

○ An estimated selling price below the current selling price

may be needed
 If the organization has improved the product’s quality

by using more expensive materials or production processes
○ The estimated selling price may have to be higher than

the current price

Sales Budget (cont’d)

Estimated sales volume is very important
 Will affect the level of operating activities

and amount of resources needed for operations  Managers may use a sales forecast
○ A projection of sales demand based on an

analysis of internal and external factors

Sales Budget (cont’d)

factors taken into consideration in a sales forecast include
1. The state of the local and national economies 2. The state of the industry’s economy

3. The nature of the competition and its sales

volume and selling price 4. Consumers characteristics

Sales Budget (cont’d)

Internal factors include:
1. The number of units sold in prior periods 2. Financial Factors (working capital available,

the organization’s credit policies, the organization’s collection policies) 3. The organization’s pricing policies 4. Any new products the organization plans to introduce to the market 5. The capacity of the organization’s manufacturing facilities (technical)

Sales Budget (cont’d)

Sales managers use the information to
 Plan sales- and marketing-related activities  Determine human, physical, and technical

resource needs

Accountants use the information to
 Determine estimated cash receipts for the cash


To determine the total budgeted sales:
= Estimated Selling Price per Unit x Estimated Sales in Units

Total Budgeted Sales

Sales Budget
Breakers, Inc. is preparing budgets for the quarter ending June 30. Budgeted sales for the next five months are:
April May June July August 20,000 units 50,000 units 30,000 units 25,000 units 15,000 units.

The selling price is $10 per unit.

Sales Budget
April Budgeted sales (units) 20,000 Selling price per unit $ 10 Total Revenue $200,000 May 50,000 $ 10 $ June 30,000 10 $ Quarter 100,000 10



$ 1,000,000

Sales Forecast
A sales forecast is a prediction of sales under a given set of conditions.  Teknik peramalan penjualan: - Judgement Method - Statistical Method

 a.


Jika pada tahun 2010 perusahaan merencanakan: Akan menjual produknya di 3 daerah (X, Y, Z) dengan distribusi masing – masing daerah X = 50% Y = 40% Z = 10% Tingkat harga tahun 2010 direncanakan akan dinaikkan 10% dari tingkat harga rata – rata antara 2005 sampai dengan 2009, dan tingkat harga pada masing – masing daerah adalah sama. Dengan data harga per unit: 2005 = Rp. 50 2008 = 57.50 2006 = Rp. 52.50 2009 = 62.50 2007 = Rp. 57.50 Apabila volume penjualan per triwulan adalah sama, dan volume dalam penjualan per bulan untuk triwulan I juga seimbang, buatlah budget penjualan perusahaa A tersebut.

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