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Financing activities include (a) the purchase and sale of long-term assets, (b) the purchase and sale of short-term investments, and (c) lending and collecting on loans.
Direct Labor Budget
An estimate of the total direct labor cost for a future period, considering the projected demands for production or services.
Required Production
The quantity of goods a business needs to produce in a specified period to meet sales forecasts and maintain desired inventory levels.
Merchandise Purchases Budget
A detailed plan used by a merchandising company that shows the amount of goods that must be purchased from suppliers during the period.
Budgeted Sales
The projected amount of sales, in units or revenue, a company expects to achieve during a specific period, often used for planning and performance evaluation purposes.
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