Planning a sales budget

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The amount of accounts receivable is calculated based on the planned volume of shipments and the schedule of receipt of funds. At the same time, a debt repayment plan is drawn up.

Types of analytics on which the preparation of the planned sales budget is based:

Commodity - studies the name of the products and their origin. This can be a product of one's own or someone else's production. At this stage, the profitability and marginal profit for each product are calculated, and the level of consumer demand for these types of products is determined.

Analytics on distribution channels croatia email list differentiates them by the level of profitability. Marketers draw conclusions about which method of sale is most profitable for the enterprise - wholesale, retail, a network of branches, consignment shops, etc.

Analytics of work with the client base is one of the most important moments of planning. It shows accounts receivable and allows planning the terms of their repayment. Overdue payments and bad debts are considered. This type of research allows you to build payment schedules from any client, determine the most profitable ones, give a clear idea of ​​each (type of consumer, volumes of purchases, work on prepayment, etc.), in short, bring complete order to this database.

Geographic analytics calculates sales volumes by region, taking into account fluctuations in the purchasing power of local populations.

The analytics of the company's departments and employees evaluates in figures the efficiency of each manager, personal sales volume, and the created client base. These figures are needed to choose an effective motivation model.

The enterprise sales budget confidently predicts the portion of cash receipts that makes up the income. It is affected by the collection coefficient - figures showing what percentage of the planned profit from the moment of sale of the goods will be received in each decade, month, quarter; it also takes into account bad debts. Let's look at an example of calculation:

The company specializes in wholesale trade of detergents. The revenue for the second quarter was 1,930,000 rubles, of which:

in April 600,000 rubles;

in May 650,000 rubles;

in June 680,000 rubles.

As a rule, the seller receives 70% of the funds in the month of shipment of goods, 20% in the next month, 7% in the third month, and the remaining 3% is non-payments.

Let's consider the forecast for cash receipts in June, taking into account the traditionally established collection algorithm.

Preliminary sales budget analysis

Source: shutterstock.com

Cash flow plan for June:

for sales in June:

0.7 x 680,000 = 476,000 rubles;

for sales in May:

0.2 x 650,000 = 130,000 rubles;

for sales in April:

0.07 x 600,000 = 42,000 rub.

In total, the company plans to have 648,000 rubles in June.

The company receives funds for sold products in accordance with the contract concluded between the buyer and the seller. The document defines the amount and schedule of payments, and records the terms of formation and repayment of accounts receivable. The responsibility and control over the fact that the contract is fulfilled in good faith on all points lies with the managers.