Compilation Of Financial Budgets

The budget profit and loss statement, the budget profit and loss statement, comprehensively reflects the enterprise's budget The income, cost and operating results of the period. Since the whole financial budget is based on sales revenue, only the sales revenue is determined in the budget profit and loss statement, can we further plan and calculate the cost of matching the sales revenue. The part of sales revenue that exceeds the operating cost is called gross profit, and the gross profit margin is the key to enterprise profitability. The expenses of enterprise operation, management and financial expenses and the realization of profit depend on gross profit. The structure, data sources and balance relations of the budget profit and loss statement are as follows:

Project data sources

A sales revenue sales budget and Forecast

B operation cost cost budget and forecast

C gross margin equals A-B

D sales cost budget and forecast

E management expenses management cost budget and forecast

F "cash in the form of financing and interest payments" in the statement of cash flow of financial expenses.

G investment income Investment The enterprise's financial budget or through the analysis of the economic benefits and investment returns of the invested enterprises over the years.

H profit equals C-D-E-F+G

I income tax equals H * tax rate.

J net profit

Run equal to H-I