Beruflich Dokumente
Kultur Dokumente
VARIABLE COSTS
FIXED COSTS
500
750
1000
500
3000
5000
November sales
december sales
Expected January Sales
increases every month after that!!
expected May sales!
expected September sales
Medieval
Monthly
October
November
December
January
February
March
April
May
June
July
August
September
October
Adventures Company
Unit Sales
??
500
750
1000
1500
2000
2500
3000
3500
4000
4500
5000
5500
Production
Sales Revenue
Variable
Production Costs
??
750
1000
1500
2000
2500
3000
3500
4000
4500
5000
5500
6000
$27,500.00
$41,250.00
$55,000.00
$82,500.00
$110,000.00
$137,500.00
$165,000.00
$192,500.00
$220,000.00
$247,500.00
$275,000.00
$302,500.00
$26,250.00
$35,000.00
$52,500.00
$70,000.00
$87,500.00
$105,000.00
$122,500.00
$140,000.00
$157,500.00
$175,000.00
$192,500.00
$210,000.00
What We
Know:
Unit Cost
Unit Selling
Monthly
Opening
Products
Payments
To Produce
Price
Fixed
Capital
Made One
Made By
Costs
$10,000.00
(cash)
$250,000.00
Month Prior To Shipping (Inventory)
Customers 30-60 days
After Sale
Month
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Cash
A/R
Inventory
Assets
$146,250.00
$68,750.00
$35,000.00
$250,000.00
$111,250.00
$96,250.00
$52,500.00
$260,000.00
$72,500.00 $137,500.00
$70,000.00
$280,000.00
$30,000.00 $192,500.00
$87,500.00
$310,000.00
-$2,500.00 $247,500.00
$105,000.00
$350,000.00
-$25,000.00 $302,500.00
$122,500.00
$400,000.00
-$37,500.00 $357,500.00
$140,000.00
$460,000.00
-$40,000.00 $412,500.00
$157,500.00
$530,000.00
-$32,500.00 $467,500.00
$175,000.00
$610,000.00
-$15,000.00 $522,500.00
$192,500.00
$700,000.00
$12,499.00 $577,500.00
$210,000.00
$799,999.00
35
55
(Accts Rec)
Q1
-$40,000.00 would be needed for a loan starting in MARCH/APRIL timeframe
Starting in August they can cover their cash problem.
Q2
Because they are paying costs IMMEDIATELY, while waiting 2 months for cash coming in. They could have avoided
Q3
Calculate CF with indirect method
Fixed Costs
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,000.00
$10,001.00
Monthly Cash
Monthly Income Collections
$0.00
$5,000.00
$10,000.00
$20,000.00
$30,000.00
$40,000.00
$50,000.00
$60,000.00
$70,000.00
$80,000.00
$90,000.00
$99,999.00
$27,500.00
$41,250.00
$55,000.00
$82,500.00
$110,000.00
$137,500.00
$165,000.00
$192,500.00
$220,000.00
$247,500.00
Monthly Cash
Flow
-$35,000.00
-$38,750.00
-$42,500.00
-$32,500.00
-$22,500.00
-$12,500.00
-$2,500.00
$7,500.00
$17,500.00
$27,499.00
Notes Pay
Stock
R/E
L+OE
$0.00
$250,000.00
$0.00
$250,000.00
$0.00
$250,000.00
$10,000.00
$260,000.00
$0.00
$250,000.00
$30,000.00
$280,000.00
$0.00
$250,000.00
$60,000.00
$310,000.00
$0.00
$250,000.00
$100,000.00
$350,000.00
$0.00
$250,000.00
$150,000.00
$400,000.00
$0.00
$250,000.00
$210,000.00
$460,000.00
$0.00
$250,000.00
$280,000.00
$530,000.00
$0.00
$250,000.00
$360,000.00
$610,000.00
$0.00
$250,000.00
$450,000.00
$700,000.00
$0.00
$250,000.00
$549,999.00
$799,999.00
CASH BUDGET
$0.00
$0.00
$35,000.00
$38,750.00
$42,500.00
$32,500.00
$22,500.00
$12,500.00
$2,500.00
-$7,500.00
-$17,500.00
-$27,499.00
DERIVED
CASH
FLOW-->
ng in. They could have avoided this by being less lax with cash receivables.
Deferred
Net Income Taxes
A/R
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$99,999
$0
$0
$0
$0
$0
$0
$0
$0
Prepaid
Expenses Payables Disposal
Inv
-$55,000
-$55,000
-$55,000
-$55,000
-$55,000
-$55,000
-$55,000
-$55,000
-$17,500
-$17,500
-$17,500
-$17,500
-$17,500
-$17,500
-$17,500
-$17,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
$0
$0
$0
$0
$0
$0
$0
$0
Cash Flow
-$42,500
-$32,500
-$22,500
-$12,500
-$2,500
$7,500
$17,500
$27,499