某公司明年的strategy， 希望通过研发新产品提高收入，并减少市场费用来支持新产品研发费。给了当年的income statement和第二年的pro income statement；具体数字忘记了，但是明显可以看出收入小幅度提高，但是销量没有变化，COGS小幅度减少。Marketing expense没有变化，但是研发费从0增加为5000， Admin expense减少，减少额度为5000。问题6个。
1.问公司的strategy 能否实现？
由于公司的Strategy是可持续增长,也就是要不断提高市场占有率,但是根据Pro Income Statement, 销量并没有变化,所以市场占有率没有提升,公司的Strategy没有实现. 一个公司的可持续增长如果仅根据一年的预测是不是有些有失偏颇呢？而且仅从销量的角度也太狭隘了。比如产品质量啊，客户满意度，企业的核心竞争力对于一个公司的可持续增长同样都是很重要。你可以试着从这些角度去看待下这道题目
2.如果公司想要实现strategy需要如何做？
比如构建企业的核心竞争力，增加客户满意度，提升产品或服务的质量，对于现有产品,用value chain analysis分析哪些non value adding的过程是可以去掉的
3.Sales budget 需要考虑的那些因素，至少写出4个？Sales Budget需要考虑的因素：recent sales trend, overall condition in the economy and industry, market research ,activities of competitors。
4.Sales budget和production budget 的关系？
Sales budget is the starting point for the whole budgeting process. Production budget is based on sales units plus or minus desired inventory buildup or reduction.
Units to be produced in current period is equal to sales units plus desired Ending Finished goods units. minus Beginning FG units.
5.Pro income statement的作用是什么？
1)It is a benchmark to use in *uating progress. analysis the gap between pro income statement and actual data can learn more about the good aspect and bad aspect. It can also help measure performance.
2) 可以从其中看出其他的strategic objective,比如可以分析 Rate of reture, debt ratio, times interest earned, EPS etc.
3) assumptions can be changed and their effects on proforma net income can be observed.
6.sales budget 的作用
Sales budget is usually the first budget prepared.
Sale budget forecast sale units, thus determine the production units
The sales budget establishes targets for sales personnel.
Sales volume affects production and purchasing levels, operating expenses and cash flow.
