Respuesta :
Budgeted cost of goods sold = Budgeted beginning inventory + Budgeted purchases - Budgeted ending inventory.
What is budgeted inventory?
An inventory budget is a “best guess” estimation of the amount of working capital a business needs to invest in inventory assets.
Analysis looks behind the numbers to see whether items that go into inventory budget planning, such as sales forecasts and internal inventory controls, are on target or require modification.
Why Do We Need Ending Finished Goods Inventory Budget?
The ending finished goods inventory budget is very important for the company because it can provide a value for each unit produced based on raw materials, direct labor and overhead. Use this information and data to complete the cost of goods sold budget.
What is budgeted ending inventory?
The ending finished goods inventory budget calculates the cost of the finished goods inventory at the end of each budget period. It also includes the unit quantity of finished goods at the end of each budget period, but the real source of that information is the production budget.
Learn more about budgeted inventory here:
