The last step is calculating net receipts. Analysis Break-even analysis is a useful tool in enterprise analysis. The break-even point occurs when total receipts equal total costs. The biggest limitation to enterprise budgeting is a lack of information. These budgets deal with future actions and it is difficult to make accurate estimates regarding future markets, input prices, yields, etc.
Historical data provides a primary estimate to establish initial levels of budget input data.
Utilize the most accurate information obtainable to complete an enterprise budget. Estimates of prices, costs, yields, etc. Failure to budget due to insufficient or imperfect data accomplishes nothing. 77.25 Chemicals . . . . . . . . . . . . . . . 23.48 Machinery fuel and repairs . . . . . .