Sales budget is the financial plan for allocating resources to achieve forecasted sales

1. SALES BUDGETING
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2. Sales Budget
A sales budget is a financial plan depicting
how resources should be allocated to
achieve the forecasted sales. The purpose
of sales budgeting is to plan and control the
expenditure of resources (man, machine,
material and money) necessary to achieve
the desired sales objectives

3. Objectives of sales budget
To formulate the plan of action of sales
department
To provide a means of co-ordination
Cost- control(budgetary control and standard
costing)

4. Factors affecting Sales Budget
 Analysis of previous sales
 Study of market
 General business factors
 Financial arrangement
 Other factors
 Salaries, compensation structure of staff
 Changing consumer tastes
 Advertising and promotional materials

5. Specimen of Sales Budget
Product North South East West Total
Units Amount Units Amount Units Amount Units Amount Units Amount
A
B
C
D
E
F

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