The sales budget might include revisions to prior year's sales quantities for all of the following except productive capacity.
Option A is correct.
A sales budget is actually a financial plan that calculates a company's total revenue in a given time period. It focuses on two things the number of products sold and the price at which the products are sold and to analyse how the company will perform.
The sales budget allows the managers to assess the resources which are needed, and the price of those resources in order for them to achieve the goals of the company . If your sales budget has decreased from the previous year, managers and team leaders must figure out how to used the resource conveniently to accomplish the desired targets.
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