Sales Budget Research Articles

Penerapan Anggaran Penjualan Sebagai alat Perencanaan dan Pengendalian Persediaan Barang Jadi untuk Mengoptimalkan Laba

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.

ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA UMKM KULINER SEBLAK RANCAEKEK

This research was conducted because there was no budget in the financial records of Seblak Rancaekek Culinary MSMEs, especially the sales budget where the sales budget is a budget that plans the company's sales for the coming period. The sales budget is used as a company tool in planning and controlling the company's sales activities in order to achieve the desired optimal profit. The sales budget can be used as a reference in efforts to increase subsequent sales. In making sales forecasts, researchers compared 3 forecasting methods, namely Semi Average, Trend Moment, and Least Square and calculated the Standard Forecasting Error (SKP) for each method to determine the most appropriate method.

Pelatihan Penganggaran Penjualan : Studi Kasus Pada Toko Oleh-Oleh Khas Mandar Di Desa Batulaya

Planning a business can be used as a basis for making decisions that will be taken for the future. With this planning, MSMEs can identify various risks that will arise so that their business can improve its operational performance. The aim of this service is to determine sales and income projections for MSMEs in Batulaya Village. The results of the service concluded that if there is a plan, the company can ensure the continuity of the company for the long term. Apart from good planning, a company also needs to prepare a budget, so that the activities the company will carry out can be planned properly. The company budget plays a very important role in planning all company activities for a certain period of time in the future. A sales budget can provide an overview of estimates or predictions about the number of products or services that will be sold in a certain time period in the future.

ANALISIS PENYUSUNAN ANGGARAN PENJUALAN PADA PT. INDOFOOD TBK.

A company's sales budget is a tool to measure the size of the budget that the company has set from year to year. This research aims to determine the effectiveness of the budget set by the company using the top down method and recommend companies use the right method with appropriate budget estimates. The research object is PT. Indofood Tbk which operates in the processed food sector. This research uses quantitative descriptive analysis methods. The type of data used by the author in this research is primary data in the form of financial reports and secondary data in the form of processed food sales data per year. The data collection technique used in this research is observation. The research results show that PT. Indofood still uses the top down method in determining its sales budget from year to year and will try to use the sales budget estimation method for the future. The analysis of sales budget preparation that the author uses in analyzing the budget is using the straight line trend analysis method because using this method does not produce too many differences.

Peningkatan Kompetensi UMKM dalam Penyusunan Anggaran Penjualan di Cikarang Pusat

The goal of sales budget support is to help companies or organisations create, implement, and oversee their own sales budget. The amount left over from the purchase price after products or services are sold for a predetermined period of time is known as the selling price. Analysing past data, answering client questions, determining target markets, and creating winning marketing campaigns are all steps in the process of creating a sales budget. The purpose of this step is to assist employees of SMEs in lowering sales pressure in the context of money management and business growth. This activity is intended to disseminate information about the advantages of lowering the purchase price, how fair competition can assist SMEs in reaching their financial objectives, and how this process can be maximised. This activity is anticipated to offer insights into the advantages of sales budget support, how SMEs may attain their financial objectives with the appropriate strategy, and how this process can be improved for increased efficacy. By offering advice on how businesses should plan and manage their sales budgets, this activity can also add to the body of knowledge on financial management and business planning. Over time, support from sales budgets can play a significant role in a company's ability to succeed and expand sustainably.

Strategic marketing plan in achieving marketing values and objectives at Mitha Pre-Marriage Healthcare and Aesthetic Clinic

Klinik Mitha is a business entity in the form of a Limited Liability Company (PT) in the field of health services in accordance with the definition referred to in 1 Permenkes No 028/2011 and the estimate required for the stages until it becomes a PT is 1 month until the notarial deed. Marketing plan is a planning process in the field of marketing in order to achieve the marketing targets that have been set. In marketing planning is closely related to marketing strategies that concern the values and goals of the company. In this chapter, Mitha Clinic will focus on Marketing Goals and Objectives, STP Strategy that will be carried out, B2C Marketing Mix, Sales activities, Sales Budget Projections and Revenue Stream projections. The purpose of this research is for a Clinic known to the DKI Jakarta Community for reputable premarital and aesthetic health services, Customer Satisfaction by Optimizing Premarital and Aesthetic Health Services and in the long term can build new branch clinics again. The results of this study indicate that the marketing plan strategy in achieving value and marketing goals is influenced by several factors such as the purpose of establishing the business, marketing planning which includes price, location, promotion, sales, and planning in finance.

Forecasting Sales: A Comprehensive Analysis of Forecasting Techniques for Sales Budget Determination

This research endeavors to employ sales forecasting techniques on historical sales data for the purpose of determining the sales budget. The application of forecasting is based on sales data from the preceding period, utilizing a descriptive qualitative method. The analysis employs the half-average trend method, generating an estimated sales figure for the upcoming period. This estimate serves as a reference for both inventory planning and the formulation of the sales budget. Within this research, the half-average trend method involves the selection of two X parameter values, namely 0.5 and 0. To determine the superior value, a calculation of SKF (Standard Error of Forecasting) is executed. The analysis results reveal that utilizing the value 0 yields an SKF value of 4,166.6, while the value 0.5 produces a lower SKF value of 3,941.6. This implies that the estimated sales number with the X value of 0.5 is smaller than that with the X value of 0. Conclusively, the application of the half-average trend method in this research provides sales estimates for the next three months, contributing valuable insights for effective planning and budgeting processes.

Penyusunan Anggaran Komprehensif Sebagai Alat Perencanaan Dan Pengendalian Laba Pada PT. X Di Sidoarjo

This research was conducted at PT. X in Sidoarjo is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. X related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.

PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN PRODUKSI UNTUK MAKSIMALISASI LABA PADA UMKM RUKUN DI BLITAR

UMKM are the business group with the largest number in Indonesia. The level of competition between business actors is also increasing. To face this competition, companies are required to be able to carry out proper planning so that the business activities carried out can continue and the main goal is to obtain maximum profits. The purposes of this study are (1) to analyze the preparation of the sales budget at Rukun UMKM in Blitar; (2) To analyze the preparation of the production budget for the Rukun UMKM in Blitar; (3) To analyze the preparation of the sales budget and production budget in maximizing profits at Rukun UMKM in Blitar. This research uses a qualitative approach with a descriptive research type. Data collection techniques using observation, interviews and documentation. the goal is to compile a sales budget and a production budget that are used to maximize profits at Rukun UMKM. The results of this study indicate that the 2023 sales budget is IDR 367.579.000 with a production level of 26,804 packs of Rukun tape candy which will generate a profit of IDR 150.216.512.

Penyusunan Anggaran Bagi Usaha Kecil dan Menengah Di Kota Bandar Lampung

Community service activities to provide knowledge about Budgeting for Small and Medium Enterprises in the City of Bandar Lampung. activity methods with workshop presentations, discussions and exercises for making budget reports. The series of community service activities is as follows: the implementation team presents material on making budget reports consisting of a sales budget and cash budget, the Service Team asks for participant feedback regarding the quality of the training including understanding of the material, activity benefits and satisfaction with activity implementation, based on the feedback provided Community service activities have a good impact on participants where participants can better understand budgeting.

ANALISIS EFEKTIVITAS PENJUALAN BAHAN BAKAR MINYAK DALAM PENCAPAIAN TARGET ANGGARAN PENJUALAN PADA PT. PERTAMINA (PERSERO) MARKETING OPERATION REGION II

This study aims to determine the analysis of the effectiveness of fuel oil sales in achieving the sales budget target. The data collection techniques in this study are documentation and interviews. The data analysis techniques are descriptive qualitative analysis and quantitative analysis. The data used in this study are secondary and primary. Based on the results of the study, the effectiveness of Pertalite fuel oil sales in 2018, 2019, 2020, and 2021 is in the highly effective category and the effectiveness of Pertamax fuel sales in 2018 and 2019 is in the ineffective category but in 2020 and 2021 it is in the highly effective category. So it can be seen that sales effectiveness affects the success or failure of a company in achieving its targets and objectives.
 Keywords: Effectiveness; Target Achievement; Sales Budget; Fuel Oil

БЮДЖЕТИРОВАНИЕ КАК ИНСТРУМЕНТ УПРАВЛЕНЧЕСКОГО УЧЁТА И ЕГО СВЯЗЬ С ВНУТРЕННИМ КОНТРОЛЕМ В АГРАРНЫХ ФОРМИРОВАНИЯХ

The article discusses the author's approach to the organization of budgeting in agrarian formations. Budgeting in the agrarian formation is aimed at improving the efficiency and effectiveness of the costs incurred by linking the budget of the organization and the results that it provides, through the use of systematic information on efficiency (indicators, estimates, costs). Results management helps you prioritize costs and improve production efficiency. This mechanism will help the leaders of agrarian formations to be more flexible in the use of resources, especially in the choice of resources for the production of finished products. The purpose of the research is to study budgeting as a tool for management accounting and to establish its connection with internal control on the example of agrarian formations. The choice of scientific methods and approaches was carried out by the authors on the basis of the principle of reliability, reasonable sufficiency, relevance and feasibility. This made it possible to provide the necessary level of validity and in-depth study of the set goal and the range of tasks. The application of this approach makes it possible to consider that the study was carried out systematically, scientifically and objectively. Results. The authors calculated the tactical and strategic sales volume according to pilot organizations. The volume of production of finished products is determined, which is able to ensure the implementation of the sales budget. The types of products that have the largest margin of financial strength for the organizations under study are identified. The scheme of functioning of the budget process is presented. Conclusions. In the course of the study of the budgeting process in the pilot organizations, it was found that quite close attention is paid to this budget. This applies both to the determination of sales volumes, the structure of products sold, and to the quality of products. The forecast selling price then depends on the quality of the products, which, in turn, determines all the financial indicators of the economic entity.

Penerapan Anggaran Penjualan dalam Memperkirakan Penjualan

This study aims to estimate the income that will be obtained for the months of June to December 2022 at the Panglong Tarclo Jaya business and to determine the preparation of the sales budget so that the sales level is in accordance with the sales demand desired by consumers. Data collection techniques used in this study are: observation, interviews, and literature study. Technical analysis of data in forecasting sales is the method of trend moment and least square. After the sales forecast results are found, the company makes a Forecasting Standard Error (SKF) to compare between the two methods which method is the most appropriate to use. To compare the two methods, the Standard Error Forecast (SKF) is used. The results of the research through the SKF that have been carried out show the trend moment method with an SKF value of 78.04, and the least square method with an SKF value of 77.8. The better method to use is the least square method because the difference in the SKF value is 0.24 smaller. So the company uses the least square method in forecasting the sales budget. The sales budget for bricks in Panglong Tarclo Jaya from July 2022 to December 2022 is Rp. 399,277,500 with total sales of 798,600 pieces.

Penerapan Metode Peramalan dalam Menyusun anggaran Penjualan dan Anggaran Produksi Sebagai Dasar Penyusunan Anggaran Biaya Produksi pada LAF Project

This research was carried out in the LAF project, which is an MSME dedicated to production and commerce, to understand the application of sales forecasts in preparing sales budgets and production budgets, as the basis for preparing production cost budgets, because the company did not prepare The sales budget is counted, and no sales budget is established. production budget and production cost budget. The type of research used is a descriptive method with quantitative methods. The data type is qualitative data and quantitative data, used for data sources, that is, raw data and auxiliary data obtained through interviews, observations, and records. According to the research results, the secondary method is the most suitable method for the company, and the SKP value is 48.18. The prepared sales budget resulted in a sales plan of 5,371 pieces or Rp. 1,068,847,836 a year. The production budget was prepared using the inventory stability method of 5,371 units. Therefore, the company needs a production cost budget of Rp. From June 2021 to May 2022, it is 1,014,602,825.

An Analysis of Sales Budget in Increasing Profit at Dadang Shop in Sukamakmur Village

This study aims to analyze the sales budget in increasing profits at Dadang Shop in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Regency. The data collection technique is the most strategic step in the study, because the main objective of the study is to obtain data. The results of this study indicate that the Sales Budget at Dadang Shop in Sukamakmur Village is quite effective in increasing the price. From the 2019 sales budget using the Least Square method, which is IDR 154,219,538,011, realized IDR 4,270,649,857, above a budget of IDR 4,116,429,948,989 by an increase of the number of customers and an increase of the number of products sold. Meanwhile, from the sales budget for January 2019 using the sales budget calculation of IDR 574,016,114.91, this increase is due to the number of customers and the number of products being sold continues to increase every month.

Anggaran Penjualan Sebagai Alat Bantu Manajemen Dalam Pengelolaan Laba Perusahaan

This study aims to determine whether the sales budget can be used as a management tool in managing company profits and to determine the extent to which the sales budget can be used as a management tool in managing company profits at PT. Sari Incofood Corporation. The research method used in this research is descriptive qualitative research, with secondary data. From the research results obtained that the use of the sales budget at PT. Sari Incofood Corporation has not been fully able to become a management tool in managing company profits. Where the Indocafe Maxtea product in 2017, 2018, 2019 and the Indocafe Cappuchino product in 2017 can still earn a profit between the cost of production and the realization of sales with a total of Rp. 11,660,000,000 (Favourable Variable). However, Indocafe Cappuchino products in 2018 and 2019 still have a disadvantageous difference or cannot earn a profit between the total cost of production and actual sales with a total of Rp.785,000,000 (Unfavourable Variable).

Investigation and formation of the sales mechanism

The features of the mechanism of using the tools of the marketing complex in the sales process are investigated in this paper. It is proved that in market economy, the given concept of «4P» does not completely reveal the essence of marketing activities and should be supplemented by several components. This approach promotes the use of three more components that form appropriate standards for service enterprises. The concept of «sale», which is considered as oral exchange between the buyer and the seller, during which the seller makes the presentation of the goods for the purpose of concluding transaction is considered and supplemented. It is analyzed that the interpretation of the sales process only as a sphere of personal communication between seller and buyer does not take into account the preparation and organization of sales, physical movement of goods to the point of sale, but only establishes and maintains contacts with consumers. In this case, sales act as one of the tools of communication with the consumer and is aimed to find a buyer, convince him to buy the product and provide necessary sales. It is proved that it is the communication component of the sales process that distinguishes it from other concepts – sales and distribution and expands the scope, focusing on the end result and taking care of meeting the needs of consumers. Communication in this case plays the role of the tool by which the sales process is performed. In addition, it is also one of the sources for collecting information about the target consumer and formation of the company’s image, which aims to increase the number of loyal customers. It is proved that the purpose of formation of sales complex at the enterprise is the delivery of finished goods to the consumer and its effective realization for balance establishment between market demand and goods offer. The effectiveness of sales in this case is that the cost of relevant marketing activities of the enterprise must be recouped and give a direct and indirect effects, presented in the form of meeting consumer needs and increasing their loyalty to the company and its products, or in the form of profit growth per hryvnia of sales budget.

El modelo del ciclo de vida del producto desde una perspectiva en las ventas del periodo 2016 – 2018 en el sector calzado de la ciudad de Ambato

Plasticaucho S.A is a company dedicated to the manufacture and commercialization of footwear, being one of the biggest footwear companies in the province of Tungurahua, satisfying its customers under strict quality processes, thanks to this the company is recognized at a national level under product lines, areas and commercial channels. For this reason, the following research work emphasizes a model of population growth based on the life cycle of the product that responded to a quantitative approach, not an experimental one of longitudinal character and relational reach, including the description of the participants, the design of the study and the evaluation instrument. It was sought to nuance: 1) to locate the lines of products according to the CVP; 2) to classify the commercial zones; 3) to identify the participation of the distribution channels. To reach these elements, we explored the sales budget (pairs), seasonality (months) and the 10 percent growth rate. The sales reports for the years 2016, 2017 and 2018 were used to develop the logistical model for population growth, thus demonstrating the approval of the limited life of the products and the seasonality of sales with the calculation of the Fisher coefficient with a result of: 0.08338, which helped to locate in which stage of the CVP each line, zone and commercial channel is located, attaching the stage of turbulence in the study as an emphasis for decision making. After the study carried out in the company Plasticaucho S.A, it is suggested that in the school, relax and sports footwear, the innovation of designs with avant-garde products should be promoted as a market demand and new marketing strat

APPLICATION OF COMPREHENSIVE BUDGET PREPARATION ON UMKM BATIK MALANG (Study at UMKM Batik Blimbing - Malang)

This research was conducted for budgeting the comprehensive (Projected Sales Budget Sales, Production Budget, Budget Purchase of Raw Materials, Budget Direct Labor, Budget Overhead, Budget Marketing Costs, Budget and Administration General Budget of Income, Cash Budget, and Balance Sheet) at UMKM Batik Belimbing. Type of research is supporting a research case study using data analysis techniques comprehensive budget forecasting calculations. The method used by the comprehensive budget calculations. The purpose of this research to create a comprehensive budgeting UMKM Batik Blimbing 2016 and 2017.

PERFORMANCE OF SALES PERSON IN A SMARTPHONE MARKET IN TURKEY

Smartphone market is growing very quickly with embedding new technologies. Many global and local brands are entering aggressively to Turkish market. In Turkey, there are different channels for this business; technology superstores’, telecom retailer and mix retail channel. Mainly 3 technology chains have around 200 important shops. Telecom retail channel has around 8.000 shops with different operators and different owners which needs long-term investment, Mix channel also has around 11.000 independent stores which needs high field force investment to contact with all independent dealers. We may say that technology superstores seems more suitable for fast growing brands, Because technology superstore channel has only 200 stores with high capacity which can be controllable more easily.All brands are looking for a way to raise their sales and make the correct sales activities to be able to compete in the competitive smartphone market. Due to sales person is one of the key points that faces the consumer in the shops and ends the sales, companies positioning sales person (promoters) in technology chain stores. Additional to positioning sales person, companies provide sales promotions to sales person as tool to increase sales performance. We may list sales promotions as; price discount, bundle gift, marketing activities -to attract customer to stores- sales person bonus incentive, in store marketing material and activities. Sales person is the first point that facing with consumer in the retail store. Furthermore we believe sales person’s opinion is very valuable while defining sales actions for the companies in smartphone market. In this study, survey is executed with sales persons (sales staff, promoter) to find out sales person idea to improve sales performance and budget allocation about shop’s sales activities. We believe this study will guide and help smartphone companies for planning their sales promotion & activities and sales budget allocation.