VIDEO LESSON · STRATEGIC MANAGEMENT ACCOUNTING · MODULE 3 · PART B.2

Labour, Overhead, Cost of Sales

Name: Labour, Overhead, Cost of Sales
Uploaded: 2026-11-01T11:00:00+11:00
Duration: 518 s
Description: Explore the remaining steps of a manufacturer's operating budget: the direct labour budget, the manufacturing overhead budget, the finished goods inventory budget, the cost of goods sold budget and the period costs budgets, and then how retailers, wholesalers and service businesses budget differently.

9 min · Free to watch

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About this video lesson

Explore the remaining steps of a manufacturer's operating budget: the direct labour budget, the manufacturing overhead budget, the finished goods inventory budget, the cost of goods sold budget and the period costs budgets, and then how retailers, wholesalers and service businesses budget differently.

Study files for this lecture

PDFLabour, overhead, inventory and cost of sales budgets

PNGStandard cost per bottle

PNGCost of goods sold budget

PNGBudgeted income statement

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