Before you move forward, summarize the changes you will need to make to your new budget. Describe these changes in at least two sentences

The effect of price change in the raw material needs to be adjusted.

The one off event which is penalty due to custom clearance delay needs to incorporated.

Explanation:

The budget is the initial planning of the cash flows of the company. The budget is made on forecasted figures. The one off events which is penalty fee of custom needs to be adjusted. The inflation effect in the prices of raw material is adjusted before the finalized budget is presented to the management.

answer; trojan horse;