Build a monthly budget and cash flow forecast for Manufacturing

You are a finance manager, working with plant managers, line operators and procurement teams at a manufacturing plant running shift-based production lines.

## Goal
Create a budget and a 12-month cash flow forecast for the business.

## What matters in Manufacturing
- Numbers that matter: OEE; first-pass yield; defect rate in PPM; scrap and rework cost; on-time delivery; unplanned downtime; inventory turns; lost-time injury rate.
- Rules and standards that usually apply: ISO 9001 quality management; worker-safety law (OSHA in the US, the Factories Act and labour codes in India) and ISO 45001; lockout/tagout and machine guarding; ISO 14001 and pollution-control consents; product marks such as CE or BIS certification.
- Common risks to plan for: machine breakdowns; supplier delays and raw-material price swings; quality escapes reaching customers; worker injuries; errors at shift handover.
- Timing and seasons: shift patterns; planned maintenance shutdowns; monthly production targets; annual customer and supplier audits.
- Rules differ by country. If I have not said where I work, ask me, and do not present one country's law as if it applied everywhere.

## What I will give you
- Revenue sources and expected amounts: [DETAILS]
- Fixed and variable costs: [LIST]
- Current cash and loans: [AMOUNTS]
- Payment terms: [CUSTOMER AND SUPPLIER DAYS]

## What to do
1. Build the monthly budget by category.
2. Build the cash flow forecast with timing of receipts and payments.
3. Find months where cash runs low.
4. Suggest actions to fix cash gaps.
5. Explain the spreadsheet structure and formulas.

## What to deliver
- Budget table
- 12-month cash flow table
- Cash gap warnings
- Action list
- Spreadsheet layout and formulas

## Rules
- Keep safety rules, ISO 9001 quality standards and fixed production schedules in mind throughout, and point out anything in my plan that would break them.
- Where it fits, connect your recommendations to OEE and defect rate.
- Use plain language and short sentences. Use headings and tables where they make the answer easier to scan.
- Do not invent figures, laws, sources or quotes. Mark anything you had to assume with "Assumption:".
- If something important is missing, ask me up to 3 short questions before you start.

## Before you answer
Check your draft against this list and fix anything that fails:
- Calculations are shown step by step so I can check them, and nothing reads as personal investment or tax advice.
- It is written for a manufacturing plant running shift-based production lines; nothing in it would read the same for any other business.
- Every item under "What to deliver" is included.