Analysis of sales budget and actual sales at CV Sumberjaya

Abstract

The Sales Budget is also referred to as a key budget in the budgeting process, since the budget is the basis for the preparation of other types of budgets.. The aims of this study are to find out the budgeting approach and to determine the cause of the variance between sales budget and actual sales at CV. Sumberjaya in 2016. This type of study used not only descriptive quantitative analysis which was analyzed by variance analysis but also descriptive qualitative analysis. This study concludes that the company uses a top-down approach in the process of budget preparation. Then sales variance analysis shows that the unfavorable sales quantity variance happen in all five sales areas. After that the calcuation of sale price variance revealed only one area (Ubud) got unfavorable variance and the two areas (Kuta and Mengwi) achieved favorable variance.