Budgeting-Preparing Production, Direct Material, Direct Labor Budgets Step-by-Step, with Mike Werner

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  • Опубліковано 27 лис 2024

КОМЕНТАРІ • 31

  •  9 місяців тому +1

    This is helping a lot with my homework. My textbook did a mostly crappy job at explaining this part.....this video is great, thanks for posting a niche' accounting instruction video, Mr. Werner.

    • @accountingstepbystep2229
      @accountingstepbystep2229  Місяць тому

      Thank you ever so much for the kind words. You made my day! Truly. Thanks again and very best regards, Mike

  •  9 місяців тому +1

    for those of you confused at 10:12 worry not: you should be, since Mike goofed slightly and at 10:17 showed a slightly redacted version of the problem text which DOES NOT show the 'budgeted DIRECT MATERIAL inventory for January" data of 2100 pounds. That data is shown in the problem text which can be viewed starting at the very begin of the video timestamp 0:39 or so.

    • @accountingstepbystep2229
      @accountingstepbystep2229  Місяць тому

      Wow! Great catch! I'm UA-cam doesn't allow me to go in and edit the video for such a correction, but it seems your clarification is perfect. Thank you for the help and very best regards, Mike

  • @slydoskibelieveinc.7748
    @slydoskibelieveinc.7748 3 роки тому +1

    Very nice break down. Thank you Sir!

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому +1

      It's my pleasure! Thank you for commenting on the video and thank you for the encouraging words! Best regards, Mike

  • @MdMizan-fr8kl
    @MdMizan-fr8kl 2 роки тому +1

    Very Helpful video . Thanks

  • @MikeWMiami
    @MikeWMiami 3 роки тому +1

    Thanks for another informative video!

  • @dr.wezisunkutumd8745
    @dr.wezisunkutumd8745 3 роки тому +1

    I am learning, much appreciated.

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому

      Dear Dr. Sunkutu, Thank you so much for your comment! I am happy the videos are helpful! Best regards, Mike

  • @abdotarig1062
    @abdotarig1062 2 роки тому +1

    Thank you techer i am from sudan♥️

    • @accountingstepbystep2229
      @accountingstepbystep2229  2 роки тому

      Dear Abdo, Thank you so much for watching my video and the kind words coming all the way from Sudan! I truly appreciate it!

  • @nomonderaphadu6769
    @nomonderaphadu6769 2 роки тому +1

    This helped a lot thank you

  • @busiswamlaba5512
    @busiswamlaba5512 3 роки тому +1

    Very helpful thanks👍

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому

      Thank you so much for the comment! I am happy the video was helpful. Have you viewed any of my other videos?

  • @beshirtv775
    @beshirtv775 2 роки тому +1

    Really it's excellent thanks too much ❤️❤️❤️❤️😚❤️😚😚😚

    • @accountingstepbystep2229
      @accountingstepbystep2229  2 роки тому

      Hi Beshir. You are most welcome. Thank you for your comment and kind words! I wish you a Happy New Year and very best regards, Mike

  • @ramanandavishwajnaacharya7179
    @ramanandavishwajnaacharya7179 2 роки тому +1

    Helpful. Thanks from India😍

    • @accountingstepbystep2229
      @accountingstepbystep2229  2 роки тому

      Hi Ramananda. I hope things are going well for you in India these days. I am in Miami, Florida, USA where the sun is always shingin and the weather is relatively warm year round. I am happy you found the videos helpful and I think you for your comment. Best regards, Mike Werner

  • @lloydrobinson5950
    @lloydrobinson5950 3 роки тому +1

    I am trying to create a budget for a manufacturing company who builds signs. How would I do a budget for such company when the signs are custom made. Most signs are just not the same. Please advice on how to proceed. Thank you

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому +1

      Thank you for viewing my video and for your comment. Sign companies would typically use a method of costing their products called "Job Order Costing". Companies that make custom made goods, such as signs keep limited amounts of material on hand and purchase much of the material they need once orders are in-hand and they are about ready to begin the manufacturing process. To prepare a budget for such a company, I would suggest reviewing the prior year's sales and then adjust the amount to reflect the changes expected for the coming year. This should provide some indication of the anticipated sales and with this prepare a sales budget. Then review the materials cost for the signs made in the prior year. It is likely that you will find a relationship between the sale amounts and the materials costs. You can then use this information to help budget the cost of materials. You probably would not prepare a typical direct materials purchases budget because most of the materials would be purchased on an as-needed basis once orders are received. You could then do something similar for the direct labor cost of making and installing the signs. You would probably also want to review the labor and costs associated with obtaining drawings, permits, and all the other functions that must take place to proceed with each sign order. It would be helpful to prepare a job cost sheet for each sign job. The job cost sheet would list all the costs, materials, labor, any other direct costs such as drawings, permitting, and on-site prep-work such as taking measurements, and perhaps overhead. The direct costs for materials are typically traced to jobs using a document called a Materials Requisition. Labor is typically traced to jobs using a document called a Time Ticket. If you are not using Job Cost Sheets, Materials Requisitions, and Labor Time Tickets, you can find out more about them by taking a look at most any Management Accounting or Managerial Accounting textbook. You can such a book very cheap on eBay. For example, an old edition of my Management Accounting a User Perspective or Introduction to Accounting a User Perspective (which includes the complete management accounting book and the financial accounting book also) can be found on eBay for about $10 with free shipping. My books are very basic and easy to read and understand. There are other management accounting books available by other authors that are also quite good. I hope this information is helpful and wish you the best of luck with it! Please let me know if you have any other questions or comments.

    • @lloydrobinson5950
      @lloydrobinson5950 3 роки тому +1

      @@accountingstepbystep2229 Thank you for your comment i really appreciate it. I will definitely try the method you have stated and let you know how it goes. Thanks again

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому

      @@lloydrobinson5950 Great! I hope it all works out. Thanks again for your comments and very best regards, Mike.

  • @landiwelingela9469
    @landiwelingela9469 3 роки тому +1

    thank you very much

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому

      It's my pleasure! Thank you for watching the video and a very special thank you for your comment. Have a fantastic week! Best regards, Mike

  • @OnyiiGod
    @OnyiiGod 3 роки тому +1

    Can you do Cash Budget Sir

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому +1

      Dear Chiji, Thank you for your comment! Unfortunately I am just beginning classes at this time so cannot put a Cash Budget Video together just now. Once I have more time, I will try to pull one together. Again, thank you for your comment and have a great week!

    • @accountingstepbystep2229
      @accountingstepbystep2229  3 роки тому +1

      By the way, in the my other Budgeting video, I prepare a cash collections budget. Don't know if this would be helpful, but just in case, take a look. Best regards,
      Mike