Untitled

Master Budget

1. Operating

   • Budgeted Income Statement
     • Gross profit
       • Net income
     • Sales
       • Sales per budgeting period
       • Prepared first
       • Sales forecast
       • Expected unit sales volume
         • Unit selling price
           • Total sales
       • Sales manager
         • Chief Financial Officer
           • Chief Executive Officer
             • Board members
           • Investors
     • Production
       • Expected unit sales
         • Desired ending finished goods units
           • Total required units
             • Beginning finished goods units
               • Required production units
       • Production per budgeting period
       • Production manager
         • Chief Financial Officer
           • Chief Executive Officer

2. Financial

   • Cash
     • Beginning cash balance
       • Cash receipts
         • Cash disbursements
           • Financing
             • Ending cash balance
     • Chief Financial Officer
       • Chief Executive Officers
       • Board members
       • Investors