Seminar 2

2.Sales budget


1.      Meaning and relationship between Incomes, Expenses, Profit, Loss

2.      Types of company’s activity: operating activities, investing activities, financing
activities

3.      Meaning and ways to define revenue, Net revenue, Net sales

4.      Accrual basis of accounting, examples of revenue and cash inflows, examples of expenses and
cash outflows

5.      Requirements for the sales budget.

6.      Factors, influencing the sales budget

7.      Types of market structures

8.      Product life cycle

9.      Overcoming the seasonality

10.  Structure of the price

11.  Types of the prices

12.  Types of pricing strategies


Task 13

Fill the table and choose the best variant for:

1)        Capturing the market;

2)        Maximizing of the profit.

Price

demand =

-1/2*price + 100

Revenue

Variable costs

Fixed costs

Profit

                                                10




                                                300


                                                 8






                                                 4






                                                16






                                                12






Variable costs per unit 2 hrn.


Task 14

Analyze the structure of sale.

Product

                                     Quantity of sale, units.

                                             Structure

Price

                                              Revenue

                                       Structure of revenue

                                    Cost of production per unit

                                     Total cost of production

                                              Profit

                                        Structure of Profit

А

                                               1000


10



                                                 5




                                                 В

                                               1500


20



                                                10




                                                 С

                                                100


450



                                                300






Task 15

Calculate the income budget by quarters, if:

1.         production А has price 20 hrn. And quantity 1000 units per quarter

2.         production B has price 30 hrn. And quantity, that is constantly increasing on 3% from
previous quarter. in I quarter quantity was 500 units.

3.         financial investments 10000 hrn. Has the annual rate 5%.

4.         sale profit from 50% of financial investments value in III quarter is  20%.

5.         in IV quarter firm sold fixed assets (balance value 50000 hrn.+ 10% profit).