Sales or financial projection…

is an estimate of future sales figures over an specific period.

You can create them based on scenarios, such as:

~The current state of the market and your company's position within it.

~Economic factors that might affect your company.

Shows the expected revenues, expenses, and cash
flows of a business over a forecast period. This
forecast may be used internally as the basis for a
more detailed budget, or it may be presented to
outsiders.
 Raw materials are materials or substances used in the primary
production or manufacturing of goods. Raw materials are commodities
that are bought and sold on commodities exchanges worldwide.
Businesses buy and sell raw materials in the factor market because
raw materials are factors of production.

Manufacturing companies take special steps to

account for raw materials inventory. This includes
three distinct inventory classifications on their
balance sheet compared to just one for non-
manufacturers. The current assets portion of the
balance sheet represents the assets that are likely to
be used up in less than one year and include:
Raw materials inventory
Work-in-process
Finished goods
 Direct and Indirect raw materials

Direct raw materials are materials that companies

directly use in the manufacturing of a finished product,
such as wood for a chair.
Direct raw materials are placed in current assets and are
expensed on the income statement within cost of goods
sold. Direct raw materials: timber, wood, cushions,
padding for the chairs, cloth fabric to cover the chairs.

Indirect raw materials are not part of the final product

but are instead used comprehensively in the production
process. Indirect raw materials will be recorded as long-
term assets. They can fall under several categories within
long-term assets, including selling, general, and
administrative or property, plant, and equipment.
Indirect raw materials: fittings, nails, wood glue,
equipment for workers.
 Types of raw materials

Raw materials can be classified in several ways, but one common classification
is the nature of how the good is extracted.
These types include:
Mined raw materials extracted from the earth, such as ores, stones, metals,
minerals, lime, sand, soil, oil, and coal.
Plant-based raw materials come from trees or plants, including fruits, nuts,
flowers, vegetables, resins, wood, cotton, and latex.
Animal-based raw materials are extracted from animals such as milk, meat,
furs, leather, and wool.
 WHAT IS IT?

Distribution is the activity of both selling and

delivering products and services from
manufacturer to customer.
Depending on the length of the distribution
channel, there can be many people involved in
distribution.
 DISTRIBUTION
TIMELINE
INVENTORY LOGISTICS

PACKAGING ORDER
COMMUNICATION

Management of This refers to the

inventory is one mode of
of the main transport.
responsibilities Loading and
Providing This involves
of distribution handling need to
adequate collecting the
management. be decided so This is to ensure
packaging for a stock, loading it,
product so it can and delivering it that all that the correct
be transported in a timely equipment that products are
safely. manner.. could be needed shipped and
is available customers know
onsite. when they will
receive their
items..
THANK YOU!