有许多不同类型的业务预算。您的企业可能拥有的一种预算是运营预算。继续阅读以了解什么是运营预算以及您包括什么。

什么是运营预算？

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，收入和其他费用。

Like with a regularbusiness budget, many businesses tend to create their new annual operating budget at year-end. That way, they can plan out their budget for the entire year and set financial goals. However, nothing is set in stone. A business may tweak its operating budget throughout the year (e.g., each month) to ensure it’s up-to-date with any operational changes.

Creating an operating budget can be beneficial for your small business. An operational budget can:

• 帮助你manage current expenses
• Project future expenses
• Reducebusiness debt
• Establish financial accountability
• 帮助你r business stay on track

Operating budget components

Operating budgets can vary from business to business. Some businesses may need different or additional parts to their budget than others.

A number of other budgets make up your operating budget. Although they can vary, some of the main components of an operating budget include the following sections:

• Sales
• 生产
• 直接材料
• Direct labor
• 高架
• General and administrative expenses

Sales 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.

预测业务的销售使您可以计划并调整支出。

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，定价政策和竞争对手之类的事情可能会影响您的销售预算。创建销售预算时考虑这些因素。

生产budget

Another component of an operating budget is the production budget. Your production budget tells you how many units of each product to produce to meet sales needs and inventory requirements.

您的产品和销售预算齐头并进。使用您的销售预算来帮助创建生产预算（例如，您期望在这一年中出售的单位）。

要汇总年度生产预算，请收集以下信息：

• 预期出售的单位数（根据去年的数据）
• Required level of ending inventory
• 如果有的话，您开始清单中的单位数量

Calculate the number of units to produce for each product by using the formula below:

生产单位= 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.

Your production budget also helps determine other aspects of your operating budget later on, including your direct materials, direct labor, and overhead budgets (which we’ll get to next).

直接材料预算

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).

A direct materials budget states the cost and amount of each type of raw material a business needs. Prepare a separate direct materials budget for each type of raw material.

直接劳动预算

After you establish your direct materials budget for the upcoming period, you need to create a direct labor budget. A direct labor budget shows the number of direct labor hours and cost of the labor to determine the total cost of direct labor.

The hours for direct labor are determined by the relationship between labor and output. You can find your units of direct labor by looking at components of your production budget (e.g., units to be produced).

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).

Total Direct Labor Hours = Units to Produce X Direct Labor Hours Per Unit

直接人工成本=总直接人工小时x每小时成本

高架budget

Your overhead budget includes variable and fixed overhead costs for the year (or another period).

Variable costs can vary based on your sales activity (e.g., commissions and direct labor). For example, if sales are high, your variable costs increase. Your variable costs fluctuate month to month.

Fixed costsstay 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.

General and administrative expenses budget

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.

Like with your overhead budget, detail your fixed and variable expenses for your general and administrative budget. Again, fixed expenses can include things like utilities and salaries, while variable expenses can be direct materials and sales commissions.

Include all of your general and administrative expenses for the year in this portion of your budget.

运营预算示例

现在，您知道如何创建一个运营预算，让我们浏览一个示例以查看一个行动。

For this example, we are going to keep things simple and look at an annual operating budget. Keep in mind that you can use whatever period you’d like when creating your business’s operational budget (e.g., quarterly, monthly, etc.).

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明年应该类似这样:

	年度总数
单位	5,000
Selling Price	$30
Total Sales	$150,000

在此示例中，假设您只出售一种帽子。同样，您预计明年（从您的销售预算中）出售5,000个帽子/单元。您所需的结局库存是200帽，您的开始库存为500。看看您的production budget看起来像：

Sales	5,000个单位
Required Ending Inventory	200 units
单位Required(Sales + Ending Inventory)	5,200 units
Beginning Inventory	500 units
生产单位(Units Required – Beginning Inventory)	4,700 units

Based on the production budget above, you need to produce 4,700 during the year.

Next, let’s look at your direct materials budget. Based on your production budget, you have 4,700 units to produce next year. You need two pieces of fabric to make each hat. Your cost per unit is $1.00. You do not have a required ending inventory. However, you do have a beginning inventory of 1,000 units of fabric.

Take a look at how to break down yourdirect materials budget:

生产单位	4,700
Fabric Per Unit	2
Required Ending Inventory	0
Total Units Required(Units to Produce X Fabric Per Unit + Required Ending Inventory)	9,400
Beginning Inventory	1,000
单位to Purchase(Total Units Required – Beginning Inventory)	8,400
Cost Per Unit	$1
Cost of Raw Materials	$8,400

For your direct labor budget, it takes three hours of labor to create one hat, and each labor hour costs $12. Your cost for direct labor is $28,200. Here’s how your直接劳动预算for the year would look:

生产单位	4,700
Direct Labor Hours Per Unit	0.5
Total Direct Labor Hours(Units to Produce X Direct Labor Hours Per Unit)	2,350
Cost Per Labor Hour	$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 your运营预算would look like:

Variable Costs
Maintenance	$2,000
Total Variable Costs	$2,000
Fixed Costs
Rent	$ 12,000
Insurance	$1,800
总固定成本	$13,800
总间接成本（总可变成本 +总固定成本）	$15,800
Total Direct Labor Hours	2,350
高架Rate(Total Overhead Costs / Total Direct Labor Hours)	$ 6.72

For your一般和行政费用预算, 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
公用事业	$1,800
Total General and Administrative Expenses	$2,800

You have a budget of $2,800 for your general and administrative expenses.

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This is not intended as legal advice; for more information, please点击这里。