without specific software even if it exists

A company, even modest, should be reactive and adapt constantly. The loss of a client, the departure of an employee, a machine that breaks down all events which mark the life and requiring decisions. And to make the right decisions, the leader must have relevant information and especially avoid direct "wet finger. The image of the swallows that announce the spring, the forecasting must precede any new fiscal year or any important decision of the company. A planned (or estimated budget), it is a table result for the next fiscal year forecasts. In this budget are projected turnover and costs (wages, payroll, purchasing, cost généraux) over the next period, divided into months. The interest of the forecast at the beginning of year or a project, forecast budgets are established to predict loads and products and find out "where we're going." These budgets to anticipate the economic consequences of an event or simply the results of the next periods. A business begins to make forecasting budgets simply in its creation. Indeed, it would be unreasonable to embark on the great adventure of creation without having previously identified loads and products expected. The Bank of the company will also inevitably forecast figures ask granting any financial support. The development of the planned budget is a simple tool to implement. In SMEs, it can perfectly be done on spreadsheet, i.e. without specific software (even if it exists). This internal solution presents the benefits of a low cost, flexibility of use and simplicity. But the budget to be really useful to the Business Manager, it must become involved and the follow regularly. Therefore, that the tool is familiar. To save time and readability, it is recommended to express the budget in EUR ' 000 (often rated K kilos EUR) instead of euros. And it is unnecessary to be too specific in its forecasts, taking into account the hazards inherent in the exercise. However, the budget is a prediction of the future for the purpose of decisions, the figures must be the most realistic possible. The objective is not to be happy or to fear "manipulating" the figures. Finally, last precision on the form, it is very useful to recall the figures on the current period in a first column to compare, identify and then explain the variations from one period to another. To develop its budget, business, helped his accountant or its chief accountant, must begin by bringing in figures information available to it in the future period. The first step is therefore to gather all necessary data. This information can come from the current situation of the company (contracts signed with clients, amount of wages and social charges, rentals, fresh financial related to an emprunt) or new decisions that will have an impact on the next year (new contract signed, investissement). Then comes the stage of "filling" of the budget. Sales forecasting is the most sensitive and most important. It requires well analyze the current activity, month by month, and ask a few questions: will the sales progress Why Communication actions will have an effect on sales Which one When It may then be useful to consider three hypotheses for the level of turnover: a hypothesis average, a pessimistic hypothesis (-10 from the previous), and a very pessimistic hypothesis (from-20 to -30 from the first) to identify the impact on the profitability of the company of a lesser sales performance. Then just loads, requiring to proceed in the same way as for turnover. In fine, the budget determines the monthly balance between revenue and expenses, it is unnecessary to complete by a cash flow budget, to also predict the evolution of the cash flow during the period. Forecast, instructions for building a forward budget, it is important to proceed in the following order:-always start by completing the budget by the secure data, i.e. those whose amount is known in advance: rents, wages (not forgetting the possible increases planned), amortissements - then add the data related to the actual data. These information are proportional to known figures, it is the calculated data. Thus, purchases are related to sales, payroll taxes are calculated on the basis of gross wages, etc. With the spreadsheet, simple modification of the sales will take immediate effect recalculate the purchases, the primes - and then, add the other posts which are not directly related to the activity. Some are roughly known in advance because recurring (professional tax, a portion of the généraux), others are related to decisions of the company advertising campaign (déménagement). -Plan a "pear for thirst" that is a line of various loads in anticipation of exceedances (there always!).