1. SALES
BUDGETING &
CONTROL

2. OBJECTIVE
To Understand the Basics of
Sales Budgeting
Process of Controlling the
Sales Through Analysis

3. SALES BUDGET
Estimates of Expected Volume
of Sales and Selling Expenses
It is Detailed Estimate of Sales
Revenue and Selling
Expenditure

4. Selling Expenditure
Budget
Selling Sales Deptt.
Expense Administrativ
Budget e Budget

5. Sales Budget
Sales Volume Budget
Selling Expense Budget
Administrative Budget of
Sales Deptt.

6. Percentage
of Sales
Method
Sales
Expenditure
Budget
Executive Objective
Judgment & Task
Method Method

7. SALES BUDGET PROCESS
•Review Situation
•Communication
•Subordinate Budgets
•Approval of the Sales
Budget

8. SALES CONTROL
 To Ensure That Operations Are
Carried Out As Per The Plan To
Achieve The Objectives

9. TYPES
 Annual Plan Control: Top Level Managers
Sales Analysis
Market Share Analysis
Marketing Expense To Sales Ratio
 Profitability Control: Sales Manager
Territory Analysis
Channel Evaluation
Sales Audit