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Unit 5 : Sales Budget - Coggle Diagram
Unit 5 : Sales Budget
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Features
- Integral in master budget
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- parts: break even, target and projected sales.
- Includes cash and credit sales
- Based on unit price multiplied by quantity - formulae
- Considers competition, materials, and costs.
- Breakdown by product, location, customer density & seasonal patterns
Importance
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- Informs financial decisions
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- Shapes marketing and advertising budgets
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