Profit and Loss Statement - Sales
This will set out the expected sales
for each month of the next year. The sales budget should be based upon expected sales volume and prices. A single sales line
can be predicted but it can be prepared using more detail such as by product line or by customer (or a combination of the
The key questions are:
- What sales are you confident of achieving?
- Are there firm
orders or contracts?
- Are there key customers that the business can rely on?
there seasonal variations to the sales pattern?
- Does the business have the capacity to meet