Global Logistics For Dummies
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A master budget is a plan created to manage a company’s manufacturing and sales activity to meet profit and cash flow goals. Creating a master budget requires careful coordination of several smaller budgets covering all parts of the organisation; that way, the master budget is realistic but not complacent.

The master budget contains the following elements:

  • Sales budget

  • Production budget

  • Direct materials budget

  • Direct labour budget

  • Manufacturing overhead budget

  • Selling and administrative budget

  • Capital acquisitions budget

  • Cash budget

  • Budgeted financial statements

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SOLE's writing team members have more than 200 combined years of global government and commercial logistics experience, including hands-on experience with major manufacturing and consulting companies, such as Battelle, Boeing, Booz Allen Hamilton, and General Dynamics Information Technology.

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