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حسابداری و مالی::
بودجه مصرف مواد مستقیم
Step 3: Prepare the Direct Material Usage Budget and Direct Material Purchases Budget.
The management accountant uses this information to calculate the direct materials usage budget in Schedule 3A.
Schedule 3A: Direct Material Usage Budget in Quantity and Dollars for the Year Ending December 31, 2014
Similarly, a change in the price of direct materials affects the direct material usage budget (Schedule 3A), the unit cost of ending finished goods inventory (Schedule 6A), the ending finished goods inventories budget (in Schedule 6B), and the cost of goods sold budget (Schedule 7).
The following supporting schedules are derived from the revenues budget and the activities needed to support the revenues budget: production budget, direct material usage budget, direct material purchases budget, direct manufacturing labor cost budget, manufacturing overhead costs budget, ending inventories budget, cost of goods sold budget, R&D/product design cost budget, marketing cost budget, distribution cost budget, and customer-service cost budget.
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