Page 96 - F2 Slides 2017-18
P. 96

Functional budgets






                                                                      Sales
                                                                     Budget






                                         Overheads                                          Production
                                           Budget                                             Budget






                                                                  Functional
                                                                   Budgets




                                                                                                Raw
                                           Labour                                             Material
                                           Budget                                              Usage
                                                                                              Budget


                                                                      Raw
                                                                    Material
                                                                  Purchases
                                                                     budget






        96
   91   92   93   94   95   96   97   98   99   100   101