Operating budget – an example
Below you find different types of expenses. Maybe your company does not
have all the expenses. Then just delete the expense. Maybe you have
another expense. Then just put it in the budget. The budget must reflect
your company.
The budget follows the structure explained above.
Sale / Turnover
• Sale of product / service no. 1
• Sale of product / service no. 2
• Sale of product /service no. … Estimate sale for each major product
/service
Variable costs
• Materials - raw materials and finished products which you use for
production or sale
• Salary - only for workers in production
• Transport costs - and costs related to transport of the raw materials and
finished products
Fixed costs
• Wages - for staff in shops and offices
• Rent - for buildings
• Electricity, heat, water
• Renovation and maintenance of buildings
• Cleaning
• Car service/mileage allowance
• Travel costs
• Stationary telephone
• Postage and charges
• Mobile phone
• Internet-connection
• Web site subscription/hosting and upgrading
• Marketing/advertisement/advertising
• Meeting expenses
• Insurances
• Computer equipment
• Computer network
• Leasing-expenses
• Minor purchases
• Maintenance
• Accountant
• Lawyer
• Other consultancy
• Unexpected costs 5% of costs
Interest
• Interest on bank loan
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