Gross Profit –Part Four / Projects

The requirements for budgeting projects are a lot like budgeting for production except on a grander scale.  Plus the process is in reverse order, costs must be calculated first, then sales price.

  • Estimates are made and contracts are signed long before any activity is seen on a project.  The revenue for a project based business is set before any concrete costs are known.  Because of the switch, budgeting cost of goods sold is extremely important.
  • Determining how much a project will cost is similar to that of products.  Materials for the project will need to be shopped, labor hours calculated, addition of subcontractors also will add into the mix.
  • Budgeting for projects can become extremely complicated.  If the owner of a project based company is not proficient in estimating, it is imperative that a seasoned estimator is on staff or can be hired on consulting basis.
  • After the estimate is finished and the contract signed your gross profit is revenue less cost of goods sold.

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