PREPARATION OF SALES

BUDGET
NURAINI JAFAR
. UNDERSTANDING SALES BUDGET
sales budget is the basis for preparing other budgets and is
generally prepared first before preparing other budgets.
. BENEFITS OF A SALES BUDGET
 Reducing uncertainty about future income.
 Integrating management policies and decisions into the
planning process.
 Providing vital information for the formation of other
elements of an overall profit plan.
 Facilitating management control over sales activities.
FACTORS THAT INFLUENCE SALES
BUDGET
 Marketing Factors
 Financial Factors

 Economic Factors

 Company Policy

 Population Growth

 Political, Social, Cultural, Defense, and Security Factors

 Technical Factors

 Other Factors
TWO TYPES OF SALES BUDGET
PERIODS:

 Long-Term
 A long-term sales budget is typically determined on
an annual basis, matching the company's long-term
plans. It involves in-depth analysis of future market
potential influenced by population growth, economic
conditions, etc.
 Short-Term
 Short-term sales budgets cover twelve months or one
year, which can further be detailed into quarters or
months. Short-term budgets should be prepared based
on responsibility areas to facilitate sales and control.
FACTORS AFFECTING THE SALES BUDGET
COMPRISE TWO MAIN FACTORS:

 Internal Factors

 External Factors
STEPS OR STAGES FOR PREPARING A SALES BUDGET
ACCORDING TO HAQUE-FAWZI ET AL. (2022, P. 302):
 Analyze the external business environment's
development.
 Analyze the strengths and weaknesses of the company.
 Establish short- and medium-term sales goals.

 Develop the necessary strategies to achieve those goals

 Create a sales budget

 Monitor or supervise the extent to which the planned

sales goals have been achieved.
STEPS FOR PREPARING A SALES BUDGET CAN BE
DONE AS FOLLOWS:

The budget preparation procedure according to Nafarin

(2007) is as follows:
1. Stage of determining planning guidelines (budget).

2. Budget preparation stage.

3. Budget determination stage.

4. Budget implementation stage.

CONCLUTION
The sales budget is the budget for sales results. Sales
means sales results. Sales means the seller's process.
Selling means handing over something to a buyer at a
certain price at a certain time. The benefits of a sales
budget are primarily as a basis for preparing other budgets
and as a spearhead in obtaining profits.
THANK YOU