Name of the company

Sales Budget (SB)

for the year ended MM/DD, YY

1 2 3 4 Year
Budgeted unit sales
Selling price per unit
Total sales

Percentage of sales collected in the period of the sales %

Percentage of sales collected in the period after the sales %

Schedule of Expected Cash Collections

Accounts receivable, beginning balance xx xx
First-quarter sales xx xx xx
Second-quarter sales xx xx xx
Third-quarter sales xx xx xx
Fourth-quarter sales xx xx
Total cash collections

Name of the company

Production Budget (PB)
for the year ended MM/DD, YY

1 2 3 4 Year
Budgeted unit sales
Add desired ending inventory of finished xx xx
goods
Total needs
Less beginning inventory of finished goods xx xx
Required production in units

Name of the company

Merchandise Purchases Budget (MPB)
for the year ended MM/DD, YY

1 2 3 4 Year
Budgeted unit sales
Add desired ending merchandise inventory xx xx
Total needs
Less beginning merchandise inventory xx xx
Required purchases in units
 Name of the company
Direct Materials Budget (DMB)
for the year ended MM/DD, YY

1 2 3 4 Year
Required production in units of finished
goods (PB)
Raw materials required per unit of finished
goods
Raw materials needed to meet the
production schedule
Add desired ending raw materials inventory xx xx
Total raw material needs
Less beginning raw materials inventory xx xx
Raw materials to be purchased
Unit cost of raw materials
Cost of raw materials to be purchased

Percentage of sales collected in the period of the

%
purchase
Percentage of sales collected in the period after the
%
purchase

Schedule of Expected Cash Disbursements for Materials

Accounts payable, beginning balance xx xx
First-quarter purchases xx xx xx
Second-quarter purchases xx xx xx
Third-quarter purchases xx xx xx
Fourth-quarter purchases xx xx
Total cash disbursements for materials

Name of the company

Direct Labour Budget (DLB)
for the year ended MM/DD, YY

1 2 3 4 Year
Required production in units of finished
goods (PB)
Direct labour hour per unit
Total direct labour hour needed
Direct labour cost per hour
Total direct labour cost
 Name of the company
Manufacturing Overhead Budget (MOB)
for the year ended MM/DD, YY

1 2 3 4 Year
Budgeted direct labour hour (DLB)
Variable manufacturing overhead rate
Variable manufacturing overhead
Fixed manufacturing overhead
Total manufacturing overhead
Less depreciation
Cash disbursements for manufacturing
overhead

Total manufacturing overhead (a)

Budgeted direct labour hours (b)
Predetermined overhead rate for the year
(a)/(b)

Name of the company

Ending Finished Goods Inventory Budget (EFGIB)
(absorption costing basis)
for the year ended MM/DD, YY

Item Quantity Cost Total

Production cost per unit
Direct materials
Direct labour
Manufacturing overhead
Unit product cost

Budgeted finished goods inventory

Ending finished goods inventory in unit
(PB)
Unit product cost
Ending finished goods inventory in
dollars
 Name of the company
Selling and Administrative Expense Budget (SAEB)
for the year ended MM/DD, YY

1 2 3 4 Year
Budgeted unit sales
Variable selling and administrative expense
per unit
Variable selling and administrative expense
Fixed selling and administrative expense
Advertising
Executive salaries
Insurance
Property taxes
Depreciation
Total fixed selling and administrative
expense
Total selling and administrative expense
Less depreciation
Cash disbursements for selling and
administrative expenses

Name of the company

Cash Budget (CB)
for the year ended MM/DD, YY

1 2 3 4 Year
Cash balance, beginning xx xx xx
Add receipts
Collections from customers (SB)
Total cash available
Less disbursements
Direct materials (DMB)
Direct labour (DLB)
Manufacturing overhead (MOB)
Selling and administrative (SAEB)
Equipment purchases
Dividends
Total disbursements
Excess (deficiency) of cash available over
disbursements
Financing
Borrowings (at the beginnings of
quarters)
Repayments (at the end of the year)
 Interest
Total financing
Cash balance, ending xx xx xx