Examlex
Explain why companies should engage in both annual planning and strategic planning.
Sales Budget
A financial plan detailing the anticipated revenues based on projected sales for a specific period, often used for planning and controlling purposes.
Operating Budget
An estimate of income and expenditure for a set period of time.
Production Budget
An estimate of the total cost of production, including materials, labor, and overhead, for a specific period.
Direct Labour-Hours
The total amount of hours worked by employees directly involved in the manufacturing process.
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