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This chapter was written most especially for those who possess the talents of innovation but need economic know-how to implement their dreams. It is written for all my students, peers, and those entrepreneurs who wish to grasp the simple yet practical understanding needed to build their new manufacturing business with a sound financial strength.

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The small manufacturing firm, just as surely as the larger manufacturer, must have yardsticks for measuring the results of every activity of its business operation. For this purpose, management should take the following steps: 1. Define its objectives precisely. 2. Prepare a written statement of the steps to be taken to accomplish these objectives. 3. Refer continually to its statements of objectives to see that its operation is proceeding according to schedule. For some manufacturers, the budget may be simply an informal sales forecast, production schedule, and profit forecast. If only one person is responsible for seeing that activities proceed in accordance with plans, the budget becomes a simple basis for action by a top executive. It helps an executive make on-the-spot decisions that are in

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line with an overall plan. It charts the course a top manager should take in carrying responsibility for many different functions. If the business grows to the point where selling, producing, and perhaps financing responsibilities are delegated to different persons, a more specific and formal plan becomes important. The budget must still direct the decisions of the owner-manager and key executive of the firm, but it must also coordinate the actions of the different members of the group.

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A manufacturer s budgeting procedure must be simple. It must be focused on a limited number of functions that are important to the special circumstances. All individuals who are to have any responsibility for seeing that it works should take part in planning it. The overall budget for most manufacturers should include the following parts: Sales budget Production budget Selling and administrative budget Capital budget Financial budget The first four of these budgets taken together provide a basis for projecting profits, since the sales budget provides an estimate of revenues and the other three of costs. The financial budget provides a plan for financing the first four plans. Each of the five budgets should be made in advance for periods of six months or a year.

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The accuracy of any budget or plan for profitable activity depends first on the accuracy of the sales forecast. In many small firms, the volume of sales may be affected substantially by the condition of a single new customer or the loss of a single old one. The sales forecast in these cases must include a good deal of guesswork. Nevertheless, a forecast should be made. It will usually be based mostly on past sales figures, but sales tendencies and economic conditions that are likely to increase or decrease sales volume in the coming period should be studied. A sales forecast or budget that might be suitable for a typical small plant appears in Table 11.1. Forecasted sales are stated in both product units and dollars and are broken down by sales territories.

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Once the sales forecast has been made, the production budget can be prepared. Enough units of products 1 and 2 must be produced to

Product 1 Sales territory A B C Total Product units 1850 575 1400 3825 Dollar sales 14,800 4,600 11,200 $30,600

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