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1. MASTER BUDGET

   • Operating Budget
     • Sales budget
     • Production budget
     • Direct materials purchases budget
     • Direct labor budget
     • Overhead budget
     • Selling and administrative budget
     • Ending finished goods invertory budget
     • Cost of goods sold budget
   • Financiial Budget
     • Beginning cash
     • Expected cash inflows from operations
     • Expected cash outflows for operations
     • Cash excess or shortage from operations
     • Total cash required
     • Cash provided by financing activities
     • Cash used by financing activities
     • Ending cash

2. Cost Center

   • Cost center
   • Revenue center
   • Investment

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