Sales Budget

Forecast revenue by period: units × price = budgeted revenue.

Production Budget

Derive required production units from sales forecast and inventory targets.

Direct Materials Budget

Calculate raw materials to purchase based on production needs and inventory.

Direct Labor Budget

Plan labor hours and costs from production units and wage rates.

Manufacturing Overhead Budget

Budget variable and fixed manufacturing overhead by period.

Cash Budget

Project cash receipts, disbursements, and ending cash balance.

Budgeted Income Statement

Build the projected P&L from operating budget components.

Budgeted Balance Sheet

Project ending account balances from beginning balances and budget changes.

Variance Analysis

Compute favorable and unfavorable variances against the static budget.

Flexible Budgeting

Adjust budgets to actual volume; separate efficiency from volume variances.

Moving Averages

Calculate simple moving averages and forecast the next period.

Sensitivity Analysis

Model best-case, base-case, and worst-case scenarios.

Capital Budgeting Integration

Calculate NPV and payback period to evaluate capital projects in the budget.

Zero-Based Budgeting

Rank and fund activities from zero within a budget constraint.

Rolling Forecast Update

Revise remaining period forecasts based on YTD actuals and annual targets.