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حسابداری و مالی::
بودجه تولید
Step 2: Prepare the Production Budget (in Units).
The only new information managers need to prepare the production budget is the level of finished goods inventory Stylistic wants to maintain.
The manufacturing manager then prepares the production budget, shown in Schedule 2.
Schedule 2: Production Budget (in Units) for the Year Ending December 31, 2014
The production budget drives the various budgeted costs (for example, direct materials, direct manufacturing labor, and manufacturing overhead) Stylistic plans to incur in 2014 to support its revenues budget, taking into account the efficiency improvements it plans to make.
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