• Chapter 1
  • Chapter 1
  • Introduction
  • Strategic Planning
  • The Sales Forecast
  • EXHIBIT 1 - SALES FORECAST
  • Percent of Sales
  • EXAMPLE 1 - ESTIMATED ACCOUNTS RECEIVABLE
• Chapter 2
  • Detail Budgets
  • EXHIBIT 2 - PRODUCTION BUDGET
  • EXHIBIT 3 - MATERIALS BUDGET
  • EXHIBIT 4 - LABOR BUDGET
  • EXHIBIT 5 - OVERHEAD BUDGET
  • EXHIBIT 6 - COST OF GOODS SOLD BUDGET
  • EXHIBIT 7 - MARKETING BUDGET
  • EXHIBIT 8 - GENERAL & ADMINISTRATIVE BUDGET
• Chapter 3
  • Budgeted Financial Statements
  • EXHIBIT 9 - BUDGETED INCOME STATEMENT
  • EXAMPLE 2 - BUDGETED INCOME STATEMENT
  • EXHIBIT 10 - ESTIMATED RETAINED EARNINGS
  • EXHIBIT 11 - CAPITAL EXPENDITURES BUDGET
  • EXHIBIT 12 - CHANGE IN FIXED ASSETS
  • EXHIBIT 13 - BUDGETED BALANCE SHEET
  • EXAMPLE 3 - CALCULATE EXTERNAL FINANCING NEEDED
  • EXAMPLE 4 - PREPARE BUDGETED BALANCE SHEET
  • EXHIBIT 14 - CASH BUDGET FOR JANUARY
  • Summary of the Budgeting Process
• Chapter 4
  • Additional Concepts in Budgeting
  • Quantitative and Qualitative Techniques
  • Regression Analysis
  • Sensitivity Analysis
  • Financial Models
  • EXHIBIT 15 - FINANCIAL MODEL FOR CASH
• Chapter 5
  • Making the Budgeting Process Work
  • Automate the Process
  • Ten Best Practices in Budgeting
  • Summary