The sales budget  is often used as the starting point for estimating the selling and administrative expenses. For example, a budgeted increase in sales may require more advertising.
    Detailed supporting schedules are often prepared for major items in the selling and administrative expenses budget. For example, an advertising expense schedule for the marketing department should include the advertising media to be used (newspaper, direct mail, television) quantities (column inches, number of pieces, minutes) and the cost per unit. Attention to such details results in realistic budgets.
   The following table shows a selling and administrative expenses budget for the company Colt Manufacturing, Inc.:
          

Colt Manufacturing, Inc.   Selling and Administrative Expenses Budget For the Year Ending December 31, 2008
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Selling expenses:
Sales Salaries expense	$715,000
Advertising expense	360,000
Travel expense	115,000
Total selling expenses		$1,190,000
Administrative expenses:
Officers' salaries expense	$360,000
Office salaries expense	258,000
Office rent expense	34,500
Office supplies expense	17,500
Miscellaneous administrative expenses	25,000
Total administrative expenses		695,000
Total selling and administrative expenses		$1,885,000

    
                    Effective control results from assigning responsibility for achieving the budget to department supervisors.