Budżetowanie w przedsiębiorstwach usługowych.

At BrightPath English Center, a service company, Alex prepares a budget to see if a ten-week English course is financially feasible.

Each batch can enroll up to twenty-five students, and the center charges two hundred dollars per week per student.

First, Alex estimates demand by reviewing recent student inquiries and past enrollment records.

Based on this information, he expects the batch to reach its capacity of twenty-five students.

Then, he prepares the revenue budget.

Since the course runs ten weeks at two hundred dollars per week, each student pays two thousand dollars for the full program.

If twenty-five students enroll, the course will generate fifty thousand dollars in expected revenue.

Next, Alex prepares the operating expense budget, including twenty-five thousand dollars for instructor salaries, ten thousand dollars for classroom rent, and five thousand dollars for study materials, giving a total cost of forty thousand dollars.

Finally, Alex prepares the budgeted income statement. With fifty thousand dollars in revenue and forty thousand dollars in costs, the program earns an expected profit of ten thousand dollars, suggesting it is financially feasible to run.