When to evaluate a sales plan?
Data collection on product sales and cash flow begins immediately after the end of the reporting period. In practice, such information should already be ready in full if the company has seriously established accounting.

What plans does the sales budget relate to?
Production and procurement. All three budgets are closely interrelated. It is obvious that any changes in production volume planning cause fluctuations in the quantitative indicators of production and procurement budgets.
How to reduce the risk of budget failure?
Possible shortcomings of the adopted plan cannot lead to serious consequences if the enterprise constantly monitors its implementation. Life always makes its own adjustments, and if you notice them right away, you can make a smart decision in time and correct the situation.