Sales planning in SME is crucial for determining cash flow & planning. Why? Because sales planning will reveal how much capital will be needed to fulfil the sales revenues.

1. Understanding The Impact
of Sales to Cash Flow &
Capital Planning in Micro,
Small, & Medium Enterprise
Presented by M. Nino Mayvi
Dian

2. Hey I’m,
M. Nino Mayvi Dian
• 2021-Now | Founder & Senior Consultant at NM
Associates Business Consulting
• 2019-2021 | Operations & Finance Director at PT
Mentari Smart Guna
• 2016-2019 | Center Director at EF English Centers for
Adults
• 2015-2016 | Branch Manager at Atalian Global Services
• 2014-2015 | Sr. Sales Manager at PT Shield On Service,
Tbk.
• 2011-2013 | Sr. Sales & Marketing Manager at PT Dihen
Bersama
• 2008-2011 | Regional Manager at Rentokil Initial
Indonesia
• 2007-2008 | Loan Center Manager at HSBC Indonesia
• 2006-2007 | Filling Station Manager at PT Samator Gas
Industri

3. WHAT IS THE CORRELATION
OF SALES PLANNING TO CASH
FLOW & CAPITAL PLANNING?
Sales Planning is supposed to be done at first before an entrepreneur
decides everything related to his/her company’s important financial
aspects, such as Cash Flow & Capital Planning.
Some of SME (Small & Medium Enterprises)aren’t created sales
planning in quantitative basis, or even worse, some of them aren’t
created any sales plans at all. Meanwhile, amounts of cash flow and
capital depend on how big is the sales quota based on the sales plans
created.

4. What Is Sales
Planning?

5. Sales Planning, What is it?
Sales Planning is a process of determining the
QUANTITATIVE amounts of business goals, targeted
consumer/customer, competition rates, strategic &
tactical ways to achieve it

6. Why Sales Planning is
needed for Cash Flow &
Capital Planning?
Sales Volumes will determine how much of working capital needed to fulfill the cost of
goods/services sold (COGS) or Harga Pokok Penjualan
Source: Zahir Accounting

7. A Good Sales Plan is stated about the
payment terms from the customers (if your
business accept credit terms), unless your
business is direct selling with no credit terms
then your cash flow planning will depend on
the payment terms to your suppliers
Why Sales Planning is
needed for Cash Flow &
Capital Planning?
Payment terms from customers = Account
Receivables or Piutang directly impacted to CASH
INFLOW or Kas Masuk
Payment terms to suppliers = Account Payables or
Hutang directly impacted to CASH OUTFLOW or Kas
Keluar

8. What Is Cash
Flow & Capital
Planning?

9. Cash Flow Planning, What is
it?
Cash Flow Planning is a process of a
company can plan and manage the loss
and gain of cash in order to ensure that
the company is able to pay business-
related expenses as they occur

10. Capital Planning, What is it?
Capital Planning is the process of budgeting
resources for the future of the
organization’s short & long-term plans.
Not limited to plans already in place, but
also on the projection of future projects
and their gains and losses

11. How to create a Sales Plan that
is integrated with Cash Flow
and Working Capital Planning?

12. How to create a Sales Plan
that is integrated with Cash
Flow and Working Capital
Planning?
KNOW EVERYTHING ABOUT
YOUR MARKET!
Customers
Competitors
Behaviors

13. How to create a Sales Plan
that is integrated with Cash
Flow and Working Capital
Planning?
KNOW EVERYTHING ABOUT
YOUR COMPANY!
Resources
Capability
Vision & Mission

14. How to create a Sales Plan
that is integrated with Cash
Flow and Working Capital
Planning? Examples
1st Year 2nd Year 3rd Year 4th Year 5th Year
Monthly Revenue Projection 1.541.666.667 2.235.416.667 3.129.583.333 4.381.416.667 6.133.983.333
Outsource Salary + BPJS TK + BPJS Kes + THR/month 1.303.046.645 1.889.417.635 2.645.184.689 3.703.258.565 5.184.561.991
Uniforms + Equipment + Consumables/month 120.275.271 173.530.565 241.784.686 336.954.421 469.677.337
Total Outsource Costs/month 1.423.321.916 2.062.948.200 2.886.969.375 4.040.212.986 5.654.239.328
Gross Margin (IDR)/month 118.344.751 172.468.467 242.613.958 341.203.681 479.744.005
% Gross Margin 8% 8% 8% 8% 8%
Total Sales Force Salary Expense Projection/Month 6.265.533 6.563.450 13.875.405 14.614.231 22.955.974
% Sales Expense Vs Revenue 0,41% 0,29% 0,44% 0,33% 0,37%
Total Ops Coordinator Salary Expense Projection/Month 7.890.533 8.269.700 17.458.530 18.376.513 28.881.567
% Ops Coordinator Salary Expense Vs Revenue 0,51% 0,37% 0,56% 0,42% 0,47%
Total Ops Staff Salary Expense Projection/month 5.182.200 10.851.900 12.223.935 12.925.244 20.234.379
% Ops Staff Salary Expense Vs Revenue 0,34% 0,49% 0,39% 0,30% 0,33%
Total Management Salary Expense Projection/Month 49.671.600 55.359.100 63.709.045 92.003.331 128.313.144
& Management Salary Expense Vs Revenue 3,22% 2,48% 2,04% 2,10% 2,09%
Total Internal Manpower Salary Expenses/month 69.009.867 81.044.150 107.266.915 137.919.319 200.385.064
OVERHEAD
Total Overhead Expenses/month 32.083.333 34.219.310 39.123.562 45.574.786 54.179.367
Total Expenses/month 101.093.200 115.263.460 146.390.477 183.494.105 254.564.431
EBIT (IDR)/month 17.251.551 57.205.006 96.223.481 157.709.576 225.179.575
% Net Margin 1,12% 2,56% 3,07% 3,60% 3,67%

15. What are the benefits for Micro,
Small, and Medium Enterprises from
Sales Planning and Cash Flow
Planning, and Working Capital?

16. Healthy Cash Flows
(Well-Planned A/R & A/P)
Increase Company’s
Profitability (Healthy
Cash Flow & Properly
Allocated Capital)
Sustainable &
Profitable Growth
What are the benefits for Micro,
Small, and Medium Enterprises
from Sales Planning and Cash Flow
Planning, and Working Capital?

17. Good Suppliers
Relationship
What are the benefits for Micro,
Small, and Medium Enterprises
from Sales Planning and Cash Flow
Planning, and Working Capital?
Healthy growth, less debts
for financing the business
Customer Satisfaction
to increase sales
volumes

18. CASE STUDY
PT “X” is a retail coffee shop.
They want to make a sales
plan for their 1st half of 2022
and it should be integrated
with cash flow & capital
planning

19. ● 1st Step : Sales Historical Data of 1st Half 2021
● Why only sales data from 1st half 2021? Answer: Retail businesses mostly depend on
seasonality & trend analysis
Total
Penjualan
Total HPP Margin
Total
Penjualan
Total HPP Margin
Total
Penjualan
Total HPP Margin
Total
Penjualan
Total HPP Margin
Total
Penjualan
Total HPP Margin
Total
Penjualan
Total HPP Margin
Kopi Susu Aren 2.800.000 2.000.000 800.000 2.100.000 1.500.000 600.000 2.520.000 1.800.000 720.000 2.240.000 1.600.000 640.000 2.310.000 1.650.000 660.000 3.080.000 2.200.000 880.000
Kopi Caramel Macchiato 1.280.000 960.000 320.000 1.360.000 1.020.000 340.000 1.360.000 1.020.000 340.000 1.200.000 900.000 300.000 1.280.000 960.000 320.000 1.440.000 1.080.000 360.000
Kopi Americano 780.000 540.000 240.000 910.000 630.000 280.000 975.000 675.000 300.000 845.000 585.000 260.000 910.000 630.000 280.000 975.000 675.000 300.000
Kopi Cappuccino 1.400.000 1.000.000 400.000 1.680.000 1.200.000 480.000 1.680.000 1.200.000 480.000 1.400.000 1.000.000 400.000 1.540.000 1.100.000 440.000 1.680.000 1.200.000 480.000
Kopi Caramel Latte 1.040.000 715.000 325.000 1.280.000 880.000 400.000 1.120.000 770.000 350.000 1.120.000 770.000 350.000 1.200.000 825.000 375.000 1.280.000 880.000 400.000
TOTAL 7.300.000 5.215.000 2.085.000 7.330.000 5.230.000 2.100.000 7.655.000 5.465.000 2.190.000 6.805.000 4.855.000 1.950.000 7.240.000 5.165.000 2.075.000 8.455.000 6.035.000 2.420.000
May-21
Produk
Jan-21 Feb-21 Mar-21 Apr-21 Jun-21

20. ● 2nd Step : Create Sales Plan of 1st Half 2022 based on seasonality of 1st Half 2021
Qty (cup) HPP/Cup Total HPP Qty (cup) HPP/Cup Total HPP Qty (cup) HPP/Cup Total HPP Qty (cup) HPP/Cup Total HPP Qty (cup) HPP/Cup Total HPP Qty (cup) HPP/Cup Total HPP
Kopi Susu Aren 220 10.500 2.310.000 165 10.500 1.732.500 198 10.500 2.079.000 176 10.500 1.848.000 182 10.500 1.905.750 242 10.500 2.541.000
Kopi Caramel Macchiato 88 12.600 1.108.800 94 12.600 1.178.100 94 12.600 1.178.100 83 12.600 1.039.500 88 12.600 1.108.800 99 12.600 1.247.400
Kopi Americano 66 9.450 623.700 77 9.450 727.650 83 9.450 779.625 72 9.450 675.675 77 9.450 727.650 83 9.450 779.625
Kopi Cappuccino 110 10.500 1.155.000 132 10.500 1.386.000 132 10.500 1.386.000 110 10.500 1.155.000 121 10.500 1.270.500 132 10.500 1.386.000
Kopi Caramel Latte 72 11.550 825.825 88 11.550 1.016.400 77 11.550 889.350 77 11.550 889.350 83 11.550 952.875 88 11.550 1.016.400
TOTAL 556 6.023.325 556 6.040.650 583 6.312.075 517 5.607.525 550 5.965.575 644 6.970.425
Asumsi:
-Penjualan semua jenis kopi meningkat 10% dibandingkan tahun 2021
-Harga bahan baku meningkat 5% dibandingkan tahun 2021
PERENCANAAN PENJUALAN 2022
Produk
Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22

21. ● 3rd Step : Create Cash Flow & Capital Plan of 1st Half 2022 based on Sales Plan of 1st Half
2022
Semester 1 2022
Proyeksi Pendapatan Penjualan 51.687.405
Total Harga Pokok Penjualan 36.919.575
Laba Kotor (Gross Margin) 14.767.830
Semester 1 2022
Total Kebutuhan Modal Kerja 36.919.575
Laba Ditahan s.d. Akhir Tahun 2021 4.500.000
Kekurangan Modal Kerja 32.419.575

22. Conclusions
Understanding The Impact of Sales to Cash Flow &
Capital Planning in Micro, Small, & Medium Enterprise

23. Sales planning is a first step in formulating the
course of the business. Because NO SALES will be
NO REVENUE, NO PROFIT and ultimately NO
BUSINESS.
No one will know whether our business will be
working as planned, but it will be disastrous if we
don’t make plans for our business, especially
sales, cash flow & capital plans. WHY? Before you
know how much money you will need for your
business capital, you will need a plan, a sales
plan to know how big sales volume projections,
and a cash flow & capital plan to accommodate
the sales volume projections
Understanding
The Impact of
Sales to Cash
Flow & Capital
Planning in
Micro, Small, &
Medium
Enterprise

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