Master Budget

Llanera, Erika P.
BSMA-2B




THE MASTER BUDGET




Regarded comprehensive financial planning
MASTER BUDGET tool that highlights operating budgets,
budgeted FS , and a financial plan.



IT CONSIST OF INTERRELATED




OPERATING BUDGET FINANCIAL BUDGET




A budget plan dedicated to A budget plan dedicated to
the operation of the entity the entity’s cash budget,
such as sales, production budgeted FS, and capital
and operating expenses. acquisition.




 Cash Budget
 Capital Acquisition
 Sales Budget
Budget
 Production Budget
 Budgeted Financial
 Purchases Budget
Statements
 Direct Labor Budget
o Balance Sheet
 Overhead Budget
o Income
 Cost of sales Budget
Statement
 Operating Expenses
o Cash flows
Budget
o Retained
Earnings

, SALES BUDGET