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Master Budgets

A master budget (or "annual business plan") documents specific short-term operating performance goals for a period, normally one year or less. The plan normally includes an operating (nonfinancial) budget as well as a financial budget that outlines the sources of funds and detailed plans for their expenditure.

4.1 Overview

4.1.1 Purpose

Annual business plans are prepared to provide comprehensive and coordinated budget guidance for an organization consistent with overall strategic objectives.

Control Objective: The master budget serves to communicate the criteria for performance over the period covered by the budget.

Terminology: Master budgets are alternatively referred to as static budgets, annual business plans, profit planning, or targeting budgets.

Use: Annual business plans are appropriate for most industries but are particularly useful in manufacturing settings that require coordination of financial and operating budgets.

4.1.2 Components

A master budget generally comprises operating budgets and financial budgets prepared in anticipation of achieving a single level of sales volume for a specified period.

Pro Forma Financial Statements: The ultimate output of the annual business plan is a series of pro forma financial statements, including a balance sheet, an income statement, and a statement of cash flows.

Assumptions: Pro forma financial statements are supported by schedules that reflect the underlying operating assumptions that produce those statements.

4.2 Mechanics of Master Budeting

The annual business-plan process produces the following budgets and reports:

4.2.1 Operating Budgets

Operating budgets are established to describe the resources neede and the manner in which those resources will be acquired. Operating budgets include:

• Sales budgets
• Production Budgets
• Selling and administrative budgets
• Personnel Budgets

4.2.2 Financial Budgets

Financial budgets define the detailed sources and uses of funds to be used in operations.
Financial Budgets include:

• pro forma financial statements
• cash budgets

5. Operating Budgets: Sales Budget-- 预算之母

The sales budget is the foundation of the entire budget process. The sales budget is the first budget prepared and it drives the development of most other componets of the master budget.
销售额1000元，单价10元，销售100个

6. Operating Budgets: Production Budget

Production budgets are prepared for each product or each department based on the amount that will be produced, stated in units. The production budget is made up of the amounts spent for direct labor, direct materials , and factory overhad. The amount of the production budget is based on the amounts of inventory on hand and the inventory necessary to sustain sales.

销售100个，期初10个，期末20个，生产110个

6.1 Direct Materials Budgets

The direct materials required to support the production budget are difined by the direct materails purchases budget and the direct materials usage budget.

6.1.1 direct materails purchases budget

AMOUNT _direct materails purchases budget = Quanties * Cost per unit(SELF-ESTIMATED)

• Quanties to be purchased:

为了生产110个商品，需要生产原料200千克，预计期初存货50克，期末存货40克，预计需要购买190个。
每个价格1元，采购金额190元。

6.2.2 Direct Materials Usage Budget (COST of DM USED)

1. 50*0.8+190-40*1.5=230-60=170 

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使用的原料价格为170元

6.2 DIRECT LABOR

生产一个3小时，每小时工资1元，那么生产110个为330元

6.3 Factory Overhead Budget

based on a representative statistic （cost Driver）

人工约330个小时，间接费用折合0.3元每小时，则为99元

6.4 Cost of Goods Manufactured and Sold Budget

COGM = DM + DL + Overhead

制造成本：170 + 330 +99 = 599元

COGS ：

制造成本599元,期初库存10个价格8元/个，期末库存20个，价格10元/个，销售成本未699+80-200=479元

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7. Operating Budgets: Selling and administrative budget

Selling and administrative expenses represent the fixed and variable nonmanufacturing expenses anticipated during the budget period.

7.1 Components of Selling and General Administration Expense

7.1.1 Variable Selling Expenses

■ Sales commissions Delivery expenses Bad-debt expenses

7.1.2 Fixed Selling Expenses

■ Sales salaries

■ Advertising

■ Depreciation

7.1.3 General Administrative Expenses (All Fixed)

Administrative salaries

Accounting and data processing

■ Depreciation

Other administrative expenses

7.2 Selling and Administrative Expenses and the Pro Forma Financial Statements

Selling and administrative expenses are not inventoried and are budgeted as period costs. Budgeted selling and administrative expenses are matched in their entirety against budgeted sales.

1. 转载美国CPA 第五章节 

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转载于:https://www.cnblogs.com/sxl6666/p/8018169.html