BUDGET PREPARATION

GUIDE

Prepared by: Thomas WongDate : 21-Apr-09

BUSINESS PLAN

Executive Summary

Major Assumptions

SWOT Analysis

Marketing & Sales Plan

Financial Budget

FINANCIAL BUDGET PREPARATION

Budget Preparation Guide

FINANCIAL BUDGET PREPARATION

Financial Budget

Business PlanGantt Chart

Marketing Plan

Budget Preparation Guide

GANTT CHART

  Q 1 Q 2 Q 3 Q 4

Company Setup        

Application for License        

Office Renovation        

Staff Recruitment        

System Installation        

System Readiness        

Launch Date        

FINANCIAL BUDGET PREPARATION

Budget Preparation Guide

SALES AND MARKETING PLAN

Marketing Objectives

Current Market Situations

a. Target Markets.

b. Business Opportunities.

c. Competition.

Products and Services

FINANCIAL BUDGET PREPARATION

Budget Preparation Guide

Sales/Revenue Budget

Cost of Sales/Direct Cost Budget

Operating Expenses Budget

OPERATINGBUDGET

Budgeted Incomefrom Operations

Capital Budget

MASTER BUDGET

FINANCIALFINANCIAL

BUDGETBUDGET

Budgeted Income from Operations

Cashflow Budget

Advertising & PromotionBudget

Budget Preparation Guide

Sales/Revenue Budget

Cost of Sales/Direct Cost Budget

Operating Expenses Budget

OPERATINGBUDGET

Budgeted Income from Operations

SALES / REVENUE BUDGET

Advertising & PromotionBudget

• Provide Business Statistics

• Provide breakdown of sales/revenue

by type.

• Explain how these sales/revenue are achieved (business mode).

• Provide calculation for the sales/revenue numbers together with related direct cost.

• Specify when the sales/revenue targets will be achieved.

• Specify when the related direct cost are incurred.

Budget Preparation Guide

Sales/Revenue Budget

Cost of Sales/Direct Cost Budget

Operating Expenses Budget

OPERATINGBUDGET

Budgetd Income from Operations

OPERATING EXPENSES BUDGET

Advertising & PromotionBudget

1. Categorize the expenses Personnel Cost. Office Premises Printing & Stationery. Postage & Couriers. Travel & Entertainment. 2. Provide justification and

calculation for each type of expenses.

3. When to incur the expenses.

Budget Preparation Guide

Sales/Revenue Budget

Cost of Sales/Direct Cost Budget

Operating Expenses Budget

OPERATINGBUDGET

Budgeted Income from Operations

ADVERTISING & PROMOTION BUDGET

1. Provide a Marketing and Sales plan.

2. Provide justifications and calculations for each type of cost.

3. How the expenses will be incurred.

4. When to incur the expenses.Advertising & Promotion

Budget

Budget Preparation Guide

Budgeted Income from Operations

Capital Budget

FINANCIALFINANCIAL

BUDGETBUDGET

Cashflow Budget

CAPITAL BUDGET

1. Description of Expenditure.

2. Provide justification.

3. Provide Costing.

4. When to purchase.

5. How to finance.

Budget Preparation Guide

Budgeted Income from Operations

Capital Budget

FINANCIALFINANCIAL

BUDGETBUDGET

Cashflow Budget

CASHFLOW BUDGET

.

Budgeted Cashflow from Operations

Budgeted Cashflow from Investing Activities

Budgeted Cashflow from Financing Activities

BudgetedCashflow Requirement

Budget Preparation Guide

BUDGET & PROJECTION TEMPLATES

HistoricalYear 1 to

Current Year

ProvideYearly

Analysis

BudgetCurrent Year

ProvideMonthlyAnalysis

ProjectionNext 4 Years

ProvideYearly

Analysis

Budget Preparation Guide

THE END