成本与管理会计亨格瑞第13版英文版.pptVIP

Prepare the Operating Budget,conts. the following basic steps are common for developing the operating budget for a manufacturing company. Step 9: The budgeted, or pro forma, income statement is prepared next. It simply follows the format of an income statement. As with the cost of goods sold budget, many of the items for this budget have already been generated during the budget process. 第三十一页，共五十二页。 Stylistic Furniture Budgeted Income Statement For the Year Ending December 31, 2010 Revenues Schedule 1 $ 38,000,000 Cost of goods sold Schedule 7 24,440,000 Gross margin 13,560,000