tailieunhanh - Wiley Accounting and Finance_1

Trong Kế toán và Tài chính cho doanh nghiệp nhỏ độc giả tìm hiểu tất cả mọi thứ họ cần biết về theo dõi lưu chuyển tiền tệ, tiến hành phân tích, phân tích thông tin tài chính quan trọng,cuốn sách hướng dẫn chủ sở hữu doanh nghiệp nhỏ, quản lý, kế toán, và tư vấn thông qua các mê cung phức tạp của các vấn đề kinh doanh quan trọng. | Preparing to Operate the Business SECTION I existing sales staff can make heroic efforts to wildly exceed previous-year sales efforts. Furthermore the budget must account for a sufficient time period in which new sales personnel can be trained and form an adequate base of customer contacts to create a meaningful stream of revenue for the company. In some industries this learning curve may be only a few days but it can be the better part of a year if considerable technical knowledge is required to make a sale. If the latter situation is the case it is likely that the procurement and retention of qualified sales staff is the key element of success for a company which makes the sales department budget one of the most important elements of the entire budget. The marketing budget is also closely tied to the revenue budget for it contains all of the funding required to roll out new products merchandise them properly advertise for them test new products and so on. A key issue here is to ensure that the marketing budget is fully funded to support any increases in sales noted in the revenue budget. It may be necessary to increase this budget by a disproportionate amount if you are trying to create a new brand issue a new product or distribute an existing product in a new market. These costs can easily exceed any associated revenues for some time. Another nonproduction budget that is integral to the success of the corporation is the general and administrative budget which contains the cost of the corporate management staff plus all accounting finance and human resources personnel. Since this is a cost center the general inclination is to reduce these costs to the bare minimum. However there must be a significant investment in technology in order to achieve reductions in the manual labor usually required to process transactions thus there must be some provision in the capital budget for this area. There is a feedback loop between the staffing and direct labor budgets and the

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