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Module 1 Examples

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Dev Tandon
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46 views

Module 1 Examples

Uploaded by

Dev Tandon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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jan feb mar apr may jun jul aug sep oct nov dec

income 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5 4062.5

expenses
housing 4500 1500 1500 1500 1500 1500 1500 1500 1500 1500 1500 1500
food 400 400 400 400 400 400 400 400 400 400 400 400
utilities 300 300 300 300 300 300 300 300 300 300 300 300
travel 200 200 200 200 200 2500 200 200 200 200 200 2500
entertainment 500 500 500 500 500 500 500 500 500 500 500 500
other 500 500 500 500 500 500 500 500 500 500 500 500
subtotal 6400 3400 3400 3400 3400 5700 3400 3400 3400 3400 3400 5700
cash on hand -2337.5 -1675 -1012.5 -350 312.5 -1325 -662.5 0 662.5 1325 1987.5 350

financing needed -2337.5


Innovative Speakers
Components

Cabinets Diaphragms Electrical Electronics Assembly


cost per component 7 12 5 21 4
units required 30 60 30 30 30
210 720 150 630 120

total cost 1830


Sales Ledger Units A Units B Price A Price B
1-Jan 3 2 89 129
8-Jan 4 0 89 129
15-Jan 5 2 89 129
22-Jan 5 3 89 129
29-Jan 0 4 89 129
5-Feb 2 0 89 129
12-Feb 2 0 89 129
19-Feb 0 1 89 129
26-Feb 5 3 89 129
4-Mar 2 4 99 139
11-Mar 4 3 99 139
18-Mar 6 0 99 139
25-Mar 5 0 99 139

SALES TOTAL 6905

Unit A Unit B
Average 3.3 1.7
Min 0 0
Max 6 4
Standard D 1.9 1.5
Innovative Speakers
Components
Discounts
51-100
Number or 51 20%

Cabinets Diaphragms Electrical Electronics Assembly


cost per c 7 12 5 21 4
volume dis 1.4 2.4 1 4.2 0.8
cost after 5.6 9.6 4 16.8 3.2
units requi 30 60 30 30 30
210 720 150 630 120

total cost 1464


Innovative Speakers
Components

total cost 14913 Retail price 195


revenue 17550 Number ordered 90
profit 2637

Discounts
51-100 20%
Discounts
>101 30%

Cabinets Diaphragms Electronics Assembly


cost per c 7 14 21 15
volume dis 1.4 2.8 4.2 0
unit cost a 5.6 11.2 16.8 15
units requi 90 180 135 675
total cost 630 2520 2835 10125
SMALL BUSINESS CASH FLOW PROJECTION
Innovative Speakers

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00


Cashflow minimum ($270.36)
Margin 15.61%
End period cash balance $2,870.76

Return rate 10%


Annual sales growth rate 20%
Unit price $89
Advertising budget $200.00 $200 $200 $200 $200 $200 $200

SALES FORECAST Jan Feb Mar Apr May Jun


Prior year speaker sales 10 9 12 14 16 15
Projected sales 12 11 14 17 19 18

CASHFLOW PROJECTION Beginning Jan Feb Mar Apr May Jun


Cash on hand (beginning of mon 50 50 -126 -270 -190 39 419
Cash on hand (end of month) 50 -126 -270 -190 39 419 723

CASH RECEIPTS
Cash sales 1,068 961 1,282 1,495 1,709 1,602
Returns and allowances 107 0 0 0 0 0
TOTAL CASH RECEIPTS 961 961 1,282 1,495 1,709 1,602
Total cash available 50 1,011 835 1,011 1,305 1,748 2,021

CASH PAID OUT


Advertising 200 200 200 200 200 200
Commissions and fees 1 1 1 1 1 1
Contract labor 600 600 600 600 600 600
Employee benefit programs 1 1 1 1 1 1
Insurance (other than health) 1 1 1 1 1 1
Interest expense 1 1 1 1 1 1
Materials and supplies (in COGS) 320 288 384 449 513 481
SUBTOTAL 1,142 1,110 1,206 1,271 1,335 1,303
TOTAL CASH PAID OUT 1,137 1,105 1,201 1,266 1,330 1,298
Cash on hand (end of month) 50 -126 -270 -190 39 419 723
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$200 $200 $400 $400 $400 $400

Jul Aug Sep Oct Nov Dec


18 17 13 15 19 23
22 20 16 18 23 28

Jul Aug Sep Oct Nov Dec Total


723 1,252 1,706 1,660 1,765 2,168
1,252 1,706 1,660 1,765 2,168 2,871

1,922 1,816 1,388 1,602 2,029 2,456 19330.8


0 0 0 0 0 0 106.8
1,922 1,816 1,388 1,602 2,029 2,456 19,438
2,645 3,067 3,094 3,262 3,794 4,625

200 200 400 400 400 400 3,200


1 1 1 1 1 1 12
600 600 600 600 600 600 7,200
1 1 1 1 1 1 12
1 1 1 1 1 1 12
1 1 1 1 1 1 12
577 545 417 481 609 737 5,799
1,399 1,367 1,439 1,503 1,631 1,759 16,463
1,394 1,362 1,434 1,498 1,626 1,754 16,403
1,252 1,706 1,660 1,765 2,168 2,871

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