Изработване на бюджет на продажбите в индустриални предприятия в България
Sales Budgets Elaboration in Bulgarian Industrial Enterprises

Summary/Abstract: The sales budget is an important strategic planning tool for achieving optimal resource allocation. Its precise elaboration reflects on the overall company’s performance through the value chain mechanisms and prevents from unfavorable situations, originating from decreased competitiveness. It is a challenge for the modern industrial companies to adopt and implement a systematic model for sales budget elaboration, combining the possibilities of the theoretic models and the specific practical aspects of the industrial goods markets. The goal of the present article is through studying, analyzing and systematization of the approaches and procedures available, from the viewpoint of their effectiveness, of the opportunities and problems of their implication, to draw a conceptual model for sales budget elaboration for the Bulgarian industrial enterprises.

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