STEPS in Preparing a Sales Budget.

The budgets of sales are the basis for the preparation of the budgets of the other company.
Therefore, in preparing the sales budget should be as carefully and accurately as possible.
This sales budget includes corporate purposes, the company strategy and sales forecasting.
For more details, there are several steps in preparing the sales budget proposed by Adi Gunawan
Saputro (2001), namely: (1) Determination of the basics of the budget, (2) Preparation of sales
plan.
The explanation of the steps in preparing the sales budget above are:
1. Determination of the Budget Basics
a. The determination of relevant variables that affect sales.
b. Determination of general and special purpose desired.
c. Determination of market strategy is used.
2. Plan Sales
a. Economic Analysis, by making projections on the macro aspects such as:
- Monetary.
- Population.
- The policies of government in the economic field.
- Technology, as well as assess the effect on demand of the industry.
b. Conducting Industry Analysis This analysis was conducted to determine the
community's ability to absorb similar products produced by the industry.
c. Analyzing Past Performance Sales This analysis was conducted to determine the position
of the company in the past. In other words, to determine the company's market share in the
past.
d. Determination of Sales Performance Analysis Coming This analysis was conducted to
determine the ability of the company to achieve sales targets in the future, taking into
account the factors of production such as:
- Raw materials
- Labor
- Production capacity
- The state capital
 e. Develop Sales Forecast, which foresees the number of sales expected assuming everything
goes as past.
f. Determining the amount budgeted sales (Budgeted Sales).
g. Calculating profit / loss obtained (Budgeted Profit).
h. Communicate the sales plan has been approved to interested parties.
From the above description can be summarized that the budgeting of sales is not good can
result mains budget becomes useless and just a waste of time and effort. Likewise, if the
sales budget is not realistic then most or even all of part of the profit planning as well as
unrealistic. Uncertainty about the strength and factors beyond the control of management,
resulting in sales planning is the most critical points faced by a company.
Budgeting Application Engineering Sales
Here will be given an illustration of application of budgeting techniques complete sales, which
give an idea of some of the following:
1. Sales broken down by time (can be in monthly, quarterly, half-yearly or yearly);
2. Sales broken down by the types of products;
3. Sales carried out according to the marketing area.
For its operation would be given some examples of cases and solutions (settlement) as shown
below.
Solving Case 1 and Case 1 Case 1 and solving the case 1; an illustration related to the quarterly
sales budget preparation application, the case as follows:
Case 1: PT "GATRA" has a 5-year sales data (2007-2011) for the beverage syrup as follows:

Sales area covers an area of Yogyakarta and Semarang with a ratio of 2: 1. Where the price per
bottle for a variety of beverage syrup as follows:
Distribution sales of each type of product (syrup) Syrup Pain Orange assessed for as much as 50%,
30% Durian Syrup Taste and Flavor Syrup Nangka 20%.
Based on the data PT "GATRA" mentioned above are required: a. Make a syrup sales forecasting
the year 2012 b. Develop sales calculation based on product type, sales area and time of sales c.
Establish a table of sales budget in 2012 in full
Solving Case 1: a. Make a syrup sales forecasting in 2012: When in forecasting sales in 2012 by
using the moment method, the result of the calculation will be as follows: The formula used to
determine the sales forecasting methods moment: I. Y '= a + bX II. ΣYi = na + b.ΣXi III. ΣXiY =
a.ΣXi + b.ΣXi2 Where: Y '= the value of historical data trend Y = X = parameter replacement time
(years). Because of the distance (interval) between rows of the same year, then the distance
(interval) parameter X is always the same. Formula II and III are used to calculate the value of a
and b through the method of elimination or substitution method. While the formula I is the trend
line equation forcast. Steps to resolve the syrup sales forecasting PT "GATRA" in 2012 by the
method of moment:
1) Finding the value of a and b by using auxiliary table:

From the calculation of the equation elimination II and III, will be able to know the value
of a and b, so as to obtain the equation I (equation trended) as follows: Y2012 = 132 + 10
X. From the equation in 2012 sales forecast is Y2012 = 132 + 10 (5) = 132 + 50 = 182. It
can be concluded that the sales forecast syrup PT "GATRA" in 2012 as many as 182 bottles
of syrup to Yogyakarta and Semarang.

b. Develop sales calculation based on product type, sales area and time of sales: sales
forecast PT "GATRA" In 2012 as many as 182 bottles of syrup to Yogyakarta and
Semarang with a ratio of 2: 1, with distribution:
c. Establish a table of sales budget in 2012 in full: After making a sales calculation for each
region and each type of product for each quarter, it will be compiled budget table sales of
PT "GATRA" in 2012 in full as follows: