There are a number of different types of business budgets. One kind of budget that your business may have is an operating budget. Read on to learn what is an operating budget and what to include in yours.
What is an operating budget?
An operating, or operational, budget outlines the funds you need to make your business run efficiently and successfully during a period. It consists of all revenues and expenses your company expects to use for its operations.
Operating budgets typically break down things likefixed and variable costs, revenue, and other expenses.
Like with a regular业务预算，许多企业倾向于在年终创建新的年度运营预算。这样，他们可以计划全年的预算并设定财务目标。但是，什么都没有石头。企业可以全年（例如每个月）调整其运营预算，以确保其对任何操作更改的最新状态。
制定运营预算可能对您的小型企业有益。运营预算可以：
- 帮助您管理当前费用
- 投射未来费用
- 减少business debt
- Establish financial accountability
- Help your business stay on track
运营预算组件
运营预算因业务而异。一些企业可能需要与其他企业不同的预算零件或其他零件。
其他许多预算构成了您的运营预算。尽管它们可能会有所不同，但运营预算的一些主要组成部分包括以下各节：
- 销售量
- Production
- Direct materials
- 直接人工
- Overhead
- 一般及行政开支
销售量budget
Part of your operating budget is making a sales budget. Your sales budget lays out a projection of how many services and/or products your business will sell and how much revenue you’ll earn from those sales.
Projecting your business’s sales allows you to plan and make adjustments to your spending.
To create your sales budget, start by making a list of all of the products and services your company sells. Also include each of their price points. After you make your list, take a look at your previous year’s sales figures to project how many of each product/service you plan to sell each month in the upcoming year.
请记住,诸如经济、定价policies, and competitors can impact your sales budget. Think about these factors when creating your sales budget.
Production budget
运营预算的另一个组成部分是生产预算。您的生产预算告诉您，每种产品的几个单位要生产以满足销售需求和库存需求。
Your product and sales budgets go hand-in-hand. Use your sales budget to help create your production budget (e.g., units you expect to sell during the year).
To put together an annual production budget, gather the following information:
- Expected number of units to be sold (based on last year’s data)
- 所需的结局库存水平
- Number of units in your beginning inventory, if any
使用以下公式计算每种产品生产的单位数：
Units to Produce = Expected Unit Sales + Units in Ending Inventory – Units in Beginning Inventory
Use the formula to calculate the number of units your need to produce for each of your goods.
您的生产预算还有助于以后确定运营预算的其他方面，包括您的直接材料，直接人工和间接费用预算（我们将进入下一步）。
Direct materials budget
After you create your sales and production budgets, it’s time to set a direct material budget. Your direct materials budget determines the number of units of raw materials your business needs to purchase for its production process. Raw materials may include things like steel, gasoline, lumber, or plastic.
The direct materials budget uses the number of units to be produced from your production budget. It also includes the required level of ending inventory for raw materials and the number of units in beginning inventory (if applicable).
直接材料预算陈述了企业所需的每种原材料的成本和数量。为每种原材料准备单独的直接材料预算。
直接人工budget
在即将到来的时期建立直接材料预算之后，您需要创建直接的劳动预算。直接的劳动预算显示了直接人工小时和劳动成本的数量，以确定直接劳动的总成本。
直接劳动的时间取决于劳动与产出之间的关系。您可以通过查看生产预算的组成部分（例如要生产的单位）来找到直接劳动的单位。
To find the cost of direct labor for a period, take the number of units you plan on producing (from your production budget) and multiply it by the direct labor hours per unit (how long it takes to produce one unit). Then, take that total and multiply it by how much it costs you to produce a unit per hour (e.g., how much it costs in labor).
总直接人工小时=单位产生X直接人工小时的单位
Cost of Direct Labor = Total Direct Labor Hours X Cost Per Hour
高架预算
您的间接费用预算包括当年（或其他期间）的可变和固定间接费用。
可变成本可能会根据您的销售活动（例如佣金和直接劳动力）而有所不同。例如，如果销售量很高，您的可变成本会增加。您的可变成本每月波动。
固定成本stay the same, regardless of your sales. They are the expenses you must pay to run your business (e.g., rent and insurance). Unlike variable costs, fixed costs typically stay the same each month.
List all of your variable and fixed overhead costs in your overhead budget section.
一般和行政费用预算
Last but not least, include a general and administrative expenses section in your operating budget. This component includes the fixed and variable operating expenses for the general and administrative areas of your business.
与您的间接费用预算一样，详细介绍了您的一般和管理预算的固定和可变费用。同样，固定的费用可以包括公用事业和薪水之类的东西，而可变费用可以是直接的材料和销售佣金。
Include all of your general and administrative expenses for the year in this portion of your budget.
Operating budget example
Now that you know how to create an operating budget, let’s go through an example to see one in action.
在此示例中，我们将保持简单并查看年度运营预算。请记住，您可以在创建业务预算（例如季度，每月等）时使用任何期间。
Say your business sells hats. You expect to sell 5,000 hats (aka units) next year. You sell each hat for $30 each, making your total sales for the year $150,000 ($5,000 X $30). Yoursales budget明年看起来与此相似：
| Annual Total | |
| Units | 5000年 |
| Selling Price | $30 |
| 总销售额 | $ 150,000 |
For this example, let’s say you only sell one type of hat. Again, you expect to sell 5,000 hats/units next year (from your sales budget). Your required ending inventory is 200 hats and your beginning inventory is 500. Take a look at what yourproduction budgetwill look like:
| 销售量 | 5000年units |
| 所需的结束库存 | 200units |
| Units Required（销售 +结束库存） | 5,200 units |
| Beginning Inventory | 500个单位 |
| Units to Produce（需要单位 - 开始清单） | 4,700units |
Based on the production budget above, you need to produce 4,700 during the year.
接下来，让我们看一下您的直接材料预算。根据您的生产预算，您有4,700个单位可生产。您需要两块织物来制作每顶帽子。您的每单位费用为$ 1.00。您没有必要的结局库存。但是，您确实有1,000单位织物的开始清单。
Take a look at how to break down your直接材料预算：
| Units to Produce | 4,700 |
| Fabric Per Unit | 2 |
| 所需的结束库存 | 0 |
| 所需的总单位(Units to Produce X Fabric Per Unit + Required Ending Inventory) | 9,400 |
| Beginning Inventory | 1,000 |
| 购买的单位（所需的总单位 - 开始清单） | 8,400 |
| Cost Per Unit | $ 1 |
| 原材料的成本 | $ 8,400 |
对于您的直接劳动预算，创建一顶帽子需要三个小时的劳动力，每个劳动力小时的费用为12美元。您的直接人工费用为28,200美元。这是你的direct labor budgetfor the year would look:
| Units to Produce | 4,700 |
| 单位直接劳动小时 | 0.5 |
| 总直接劳动时间（单位生产X直接人工小时的单位） | 2,350 |
| 每小时成本 | $ 12 |
| Cost of Direct Labor(Total Direct Labor Hours X Cost Per Labor Hour) | $ 28,200 |
Again, your overhead budget includes both fixed and variable costs. You have both fixed and variable costs in this example. Check out what your overhead budget portion of youroperating budget看起来像：
| 可变成本s | |
| 维护 | $ 2,000 |
| Total Variable Costs | $ 2,000 |
| Fixed Costs | |
| Rent | $ 12,000 |
| Insurance | $ 1,800 |
| Total Fixed Costs | $ 13,800 |
| Total Overhead Costs(Total Variable Costs + Total Fixed Costs) | $ 15,800 |
| 总直接劳动时间 | 2,350 |
| 间接费用(Total Overhead Costs / Total Direct Labor Hours) | $6.72 |
为您general and administrative expenses budget, you also have some fixed and variable expenses. Here’s what that would look like:
| Variable Expenses | |
| None | $ 0 |
| Fixed Expenses | |
| Office Supplies | $ 1,000 |
| Utilities | $ 1,800 |
| 总通用和行政费用 | $ 2,800 |
您的一般和管理费用的预算为2,800美元。
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