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1、ISSN1940-204XBunsBakery:CreatingandUsingaMasterBudgetJasonC.PorterTeresaStephensonUniversityofIdahoUniversityofWyomingBACkgROUNDPARTI:CREATINgThEBUDgETMEETINgSwIThDIvISIONALMANAgERSBunsBakeryisamedium-sizedregionalbakerythatspecializesinprovidingorderstogroceryandconvenienceM
2、EETINgwIThThESALESDEPARTMENTstores.Becauseofthepopularityofitsbrand,ithasalsoWalkingdownthehallwaytowardstheofficeofJeffBarza,openedasmallcaféforwalk-inbusiness.thesalesmanager,Nicolereadtheresultsforlastquarter.Inordertomaintainitshighqualitystandard,BunsBunsBakerysold45,000
3、one-dozenpackagesofmuffinsforproducesonlythreeproducts:breakfastmuffins,freshbread,$5.50each,65,000one-dozenpackagesofcookiesfor$4.75andchocolatechipcookies.Althoughbusinesshasbeeneach,and85,000loavesofbreadfor$5.25each.WhenNicolegoodinthepastfewyears,aluckycontactwithalargec
4、haingottoJeff’soffice,hemotionedherintohaveaseat.hasrecentlyallowedittoexpanditsbrandoutofthelocal“Isittimeforourmeetingalready?”heasked.“Whereregion.Growthhasbeenhighsincethenewcontractwentdoesthedaygo?”intoeffect.“Whoknows?ItseemslikeoneminuteI’mhavingAndyGriff,thechiefexec
5、utiveofficer(CEO)andmymorningmuffinandthenextI’msayinggood-byetofounder,hasarrangedameetingwithaventurecapitaleveryone,”Nicolesaidwithasigh.“There’snevertimetofirmnextweek.Hopefullythemeetingwillresultinthegeteverythingdone.AndnowIgettodothebudget.”JeffsaleofsomeofBuns’stocka
6、ndanopportunitytoestablishstartedtolaugh.“Thanks,”shemuttered.“IknewIcouldasignificantlineofcreditwiththeventurecapitalfirm.countonyoursupport.”Theseextrafunds,ifAndycansecurethem,shouldprovide“I’msorry.IjusthavetolaughattheamountoftimeyousufficientmoneytomeetBuns’growthtarge
7、tsforthenextaregoingtoputintosomethingthatisn’treallyusedanyway,fewyears.Theventurecapitalfirm’sassessmentteamhasexceptforsettingbonuses,ofcourse.”askedAndytoprovideaquarterlymasterbudgetforthe“Notreallyused?Idon’tknowhowit’sbeenaroundherecomingyear,completewithproformafinanc
8、ialstatements,inthepast,butthisyear,atleast,thebudgetwillprovetobeat
