Authors

Neha Mehar

Document Type

Honors Thesis

Abstract

Budgeting and planning are an integral part of any merchandising and manufacturing organization. Effective budgeting practices enable a firm to project sales and control purchases. The purpose of this research was to identify processes suitable to the corporate budgeting practices of small firms. This includes helping them to cut down on budgeting costs and using cost-effective methods to reduce the number of cycles in the process, forecast demand accurately, and streamline feedback processes. It is common for businesses to use Excel as their primary tool. However, for merchandising firms, it was found that recording levels of inventory using a barcode reader or otherwise is extremely important. Any computerized software or Excel will only be able to make correct projections only if the current levels of physical inventory are accurate and there is minimum leakage. Manufacturing firms claim budgeting practices have enabled them to identify redundant activities which are eliminated as a result.

Publication Date

5-1-2021

Language

English

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