1. BUDGET
PREPARATION
GUIDE
Prepared by: Thomas Wong
Date : 21-Apr-09

2. FINANCIAL BUDGET PREPARATION
BUSINESS PLAN
Executive Summary
Major Assumptions
SWOT Analysis
Marketing & Sales Plan
Financial Budget
Budget Preparation Guide

3. FINANCIAL BUDGET PREPARATION
Business Plan
Marketing Plan
Gantt Chart
Financial Budget
Budget Preparation Guide

4. FINANCIAL BUDGET PREPARATION
GANTT CHART
Q1 Q2 Q3 Q4
Company Setup
Application for License
Office Renovation
Staff Recruitment
System Installation
System Readiness
Launch Date
Budget Preparation Guide

5. FINANCIAL BUDGET PREPARATION
SALES AND MARKETING PLAN
Marketing Objectives
Current Market Situations
a. Target Markets.
b. Business Opportunities.
c. Competition.
Products and Services
Budget Preparation Guide

6. MASTER BUDGET
OPERATING FINANCIAL
BUDGET
BUDGET
Sales/Revenue Budget Capital
Budget
Cost of Sales/Direct Cost
Budget
Budgeted Income
from Operations
Operating Expenses Budget
Advertising & Promotion Cashflow
Budget Budget
Budgeted Income
from Operations
Budget Preparation Guide

7. SALES / REVENUE BUDGET
OPERATING • Provide Business Statistics
BUDGET
• Provide breakdown of
Sales/Revenue Budget sales/revenue
by type.
Cost of Sales/Direct Cost
Budget • Explain how these sales/revenue
are achieved (business mode).
Operating Expenses Budget • Provide calculation for the
sales/revenue numbers together
Advertising & Promotion with related direct cost.
Budget
• Specify when the sales/revenue
targets will be achieved.
Budgeted Income
from Operations
• Specify when the related direct cost
are incurred.
Budget Preparation Guide

8. OPERATING EXPENSES BUDGET
OPERATING 1. Categorize the expenses
BUDGET Personnel Cost.
Office Premises
Sales/Revenue Budget Printing & Stationery.
Postage & Couriers.
Cost of Sales/Direct Cost Travel & Entertainment.
Budget
2. Provide justification and
Operating Expenses Budget calculation for each type of
expenses.
Advertising & Promotion
Budget 3. When to incur the expenses.
Budgetd Income
from Operations
Budget Preparation Guide

9. ADVERTISING & PROMOTION BUDGET
OPERATING
BUDGET 1. Provide a Marketing
and Sales plan.
Sales/Revenue Budget
2. Provide justifications and
Cost of Sales/Direct Cost calculations for each
Budget type of cost.
Operating Expenses Budget 3. How the expenses will be
incurred.
Advertising & Promotion
Budget 4. When to incur the expenses.
Budgeted Income
from Operations
Budget Preparation Guide

10. CAPITAL BUDGET
FINANCIAL
1. Description of Expenditure.
BUDGET
2. Provide justification. Capital
Budget
3. Provide Costing.
Budgeted Income
4. When to purchase. from Operations
5. How to finance.
Cashflow
Budget
Budget Preparation Guide

11. CASHFLOW BUDGET
Budgeted Cashflow FINANCIAL
from Operations
BUDGET
Capital
Budgeted Cashflow Budget
from Investing Activities
.
Budgeted Income
Budgeted Cashflow from Operations
from Financing Activities
Budgeted Cashflow
Cashflow Requirement Budget
Budget Preparation Guide

12. BUDGET & PROJECTION TEMPLATES
Historical Budget Projection
Year 1 to Current Year Next 4 Years
Current Year
Provide Provide Provide
Yearly Monthly Yearly
Analysis Analysis Analysis
Budget Preparation Guide

13. THE END