Managerial Accounting

Budgeted amounts should be reasonable and close to reality. The common belief is when a department works efficiently; actual sales should exceed projected sales whereas any failure to achieve the target is poor management. As a marketing manager for the Crunchy Cookie Company, I would not underestimate sales for a number of reasons. Cookies are frequently eaten edibles and underestimating its sales might create a shortage of products. If the budget is inappropriate, materials are ordered in accordingly and will not result in an increase in sales. Sales projections would be done in according to the consumers and population and whether it is liked by them or not. It will also look at competition and if mushroom brands have entered the market or not. A marketing manager will create surveys