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  • Budgeting Chart

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    narges
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    The document outlines different types of budgets including an operating budget, financial budget, and capital budget. It shows that the operating budget is built using a bottom-up approach and forecasting methods to estimate sales, production costs including direct materials, direct labor, manufacturing overhead, and cost of goods sold. It also includes a budgeted income statement and balance sheet.

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    The document outlines different types of budgets including an operating budget, financial budget, and capital budget. It shows that the operating budget is built using a bottom-up approach and forecasting methods to estimate sales, production costs including direct materials, direct labor, manufacturing overhead, and cost of goods sold. It also includes a budgeted income statement and balance sheet.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    6 views1 page

    Budgeting Chart

    Uploaded by

    narges
    The document outlines different types of budgets including an operating budget, financial budget, and capital budget. It shows that the operating budget is built using a bottom-up approach and forecasting methods to estimate sales, production costs including direct materials, direct labor, manufacturing overhead, and cost of goods sold. It also includes a budgeted income statement and balance sheet.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 1

    MASTER BUDGET

    OPERATING BUDGET FINANCIAL BUDGET

    BUDGETED BALANCE
    CASH BUDGET
    SALES PRODUTION SHEET

    1-BOTTOM-UP APPROCH CAPTIAL BUDGET /


    = FORCASTED SALES + EI - BI
    2-TIME-SERIES ANALYSIS, CORRELATION CAPITAL EXPENDITURE
    ANALYSIS, ECONOMETRIC MODELING

    DIRECT MATERIALS DIRECT LABOUR

    = DIRECT MATERIAL + EI - BI = COST AND HOURS

    M.OVERHEAD EI- FINISHED GOODS

    COGS SELLING & ADMIN

    BUDGETED INCOME STATEMENT

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