KASKADOWANIE BUDŻETU SPRZEDAŻY W PRZEDSIĘBIORSTWIE FARMACEUTYCZNYM
CASCADING OF A SALES BUDGET IN A PHARMACEUTICAL ENTERPRISE

Summary/Abstract: Predicting and creating budgets of sales revenues are important elements of the budgeting methodology. In the case of enterprises with a complex commercial division structure, the question how the total revenues are divided into particular cells involved in sales arises. The purpose of the article is to present the methodology of dividing the sales budget into partial budgets for sales areas. Three different approaches have been proposed, resulting from the specific nature of product sales. Assortments characterized by stable and unstable sales and new products placed on the market are included here. The article uses numerical examples for these 3 types of preparations. The examples illustrate the mechanisms of the budget division used in one of the pharmaceutical companies, where the budget for the sale of pharmaceutical products is cascaded to commercial areas served by pharmaceutical representatives.

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