The Sales Budget

The Sales Budget

Detailed schedule showing expected
sales for the coming periods
expressed in unit and dollars. Define
cash inflow expectation.
 Sales budget include the information of:
1. Kinds of product sold.
2. Total product sold.
3. Price.
4. Time period.
5. Location/ place.
 Example form:
TIRA company
SALES BUDGET
JANUARY– JUNE 2007

MONTH UNIT PRICE TOTAL

JANUARY Rp ………… Rp ….……..
FEBRUARY
MARCH
APRIL
MAY
JUNE
TOTAL Rp …………
 EXAMPLE :
RAYA COMPANY
SALES BUDGET
QUARTER
REGION I II III IV TOTAL

A
B
C
TOTAL Rp

UNIT II
QUARTER I PRICE III U ………..
TOTAL IV P ………..
T………….
BASE FORM OF SALES BUDGET

location I location II
location/
TOTAL
time
Unit price total Unit price total
Q. I              
Q II              
Q III          
Q IV              
TOTAL              
EXAMPLE :
1. Sales for ZHAFIRA co, :

Year Sales Price Per Ton

2007 150 125
2008 140 125
2009 170 128
2010 150 130
2011 180 132
 The produce product is sold to Rantau and Kembangan
with ratio comparison of 60% Rantau and 40 %
Kembangan, with certain condition:
a. Q I 20%
b. Q II 30%
c. Q III 25%
d. Q IV 25 %

1. Determine the sales forecast 2012 with LS method.

(middle point as based year)
2. Determine sales budget 2012 quarterly if the price
increase 10% from the last year.
answer:
Sales (Y)
year (unit) x xy X2
2007 150 -2 -300 4
2008 140 -1 -140 1
2009 170 0 0 0
2010 150 1 150 1
2011 180 2 360 4
Jumlah 790   70 10
ΣY b
ΣXY
a
n ΣX 2
70
b 7
10
 Y’ = a + bx
Y’= 158 + 7x

Sales forecast:
Y2012 = 158 + 7 (3 ) = 179 unit.

Distribution :
Rantau = 60% X 179 = 107,4 unit.
Kembangan = 40% X 179 = 71,6 unit.
Quarter Rantau (unit) Kembangan (unit)

I 20% X 107,4= 21,48 20% X 71,6 = 14,32

II 30% X 107,4 = 32,22 30% X 71,6 = 21,48

III 25% X 107,4 =26,85 25% X 71,6 = 17,9

IV 25% X 107,4 =26,85 25% X 71,6 = 17,9

For sales budget, price incrase 10%

= 132 + 10%(132)= 145,2.

 Zhafira company
Sales budget
2012

Rantau Kembangan
Time TOTAL
u P Total U P Total
…… ……
QI 21,48 145,2 3.118,896 14,32 145,2
…… ……
Q II 32,22 145,2 4.678,344 21,48 145,2
…… ……
Q III 26,85 145,2 3.898,62 17,9 145,2
…… ……
Q IV 26,85 145,2 3.898,62 17,9 145,2
…… ……
total 107,4 145,2 15.594,48 71,6 145,2
ELLEN PRODUCTION produces and sells two kinds of product ,
A and B.

A B
Year (unit) (unit)

2010 258.000 720.000

2011 258.000 752.000

2012 290.000 880.000

2013 346.000 796.000

2014 312.000 1.064.000

1. Determine estimation of sales in 2015 with
LS method.

2. If the price A = Rp 1000,- and B = Rp

2000,- and the distribution as follow:
 A B

Solo 40% 50%

Yogyakarta 60% 50%

Arrange the sales budget 2015.
Year Y X XY X2

2010 258.000 -2 -516.000 4

2011 258.000 -1 -258.000 1

2012 290.000 0 0 0

2013 346.000 1 346.000 1

2014 312.000 2 624.000 4

      196.000 10
  Y 1.464.000
a   292.800
n 5
 XY 196.000
b   19.600
X 2
10

Y’ = a + bx
Y’ = 292.800 + 19.600x
Y’2015 = 292.800 + 19.600(3) = 351.600 unit.
For product B:

Y’ = 842.400 + 73.200x
Y’06 = 842.400 + 73.200(3) = 1.062.000 unit

Distribution:
A = Solo 40% = 0,40 X 351.600 = 140.640
Yogya 60% = 0,60 X 351.600 = 210.960
B = Solo 50% = 0,50 X 1.062.000 = 531.000
Yogya 50% = 0,50 X 1.062.000 = 531.000
 ELLEN PRODUCTION
SALES BUDGET PRODUCT A AND B
1/1 2015 – 31/12 2015

PRODUCT A PRODUCT B
Location TOTAL
UNIT PRICE TOTAL UNIT PRICE TOTAL

SOLO 140.640 1000 140.640.000 531.000 2000 1.062.000.000 1.202.640.000

YOGY 210.960 1000 210.960.000 531.000 2000 1.062.000.000 1.272.960.000

  351.600   351.600.000 1.062.000   2.124.000.000 2.475.600.000

QUIZ :
1. Sales for KANAYA co, :

Year Sales Price Per Ton

2012 165 130
2013 155 130
2014 185 133
2015 165 135
2016 195 137
 The produce product is sold to Jakarta and Surabaya
with ratio comparison of 70% Jakarta and 30 %
Surabaya, with certain condition:
a. Q I 25%
b. Q II 30%
c. Q III 25%
d. Q IV 20 %

1. Determine the sales forecast 2017 with LS method.

(middle point as based year)
2. Determine sales budget 2017 quarterly if the price
increase 15% from the last year.