Beruflich Dokumente
Kultur Dokumente
Year 0 1 2 3 4 5
Ending book value R11 041 667 R8 833 334 R6 625 001 R4 416 668 R2 208 334
Units/year 100 000 105 000 110 000 114 000 80 000
Price/unit R325 R325 R325 R325 R325
Variable cost/unit R200 R200 R200 R200 R200
Sales 32 500 000 34 125 000 35 750 000 37 050 000 26 000 000
Variable costs (20 000 000) (21 000 000) (22 000 000) (22 800 000) (16 000 000)
Fixed costs (200 000) (200 000) (200 000) (200 000) (200 000)
Depreciation (2 208 333) (2 208 333) (2 208 333) (2 208 333) (2 208 333)
PBIT 10 091 667 10 716 667 11 341 667 11 841 667 7 591 667
Taxes (3 532 083) (3 750 833) (3 969 583) (4 144 583) (2 657 083)
Add back depr. 2 208 333 2 208 333 2 208 333 2 208 333 2 208 333
Operating CF 8 767 917 9 174 167 9 580 417 9905 417 7 142 917
Year 0 1 2 3 4 5
Operating CF 8 767 917 9 174 167 9 580 417 9 905 417 7 142 917
Change in NWC (600 000) (650 000) (650 000) (520 000) 0 2 420 000
Capital spending (13 250 000) 0 0 0 0 2 926 041
Total cash flow (R13 850 000) 8 117 917 8 524 167 9 060 417 9 905 417 12 488 958
QUESTION 2.1 a)
SIMPLE STRUCTURES (PTY) LTD
ACCOUNTING INCOME
STATEMENT 2007
Projected Sales Units 2,100
Selling price per unit 5,000
Variable Costs per unit 4,000
Unit Contribution 1,000
Total Contribution 2,100,000
Cash Fixed Costs 110,000
Accounting Depreciation 600,000
Total Fixed Costs 710,000
Accounting Net Income 1,390,000
Accounting Break Even (UNITS) 710
b) and c)
SIMPLE STRUCTURES (PTY) LTD NOW FINANCIAL YEAR END
ITEMS TO BE CONSIDERED 2006 2007 2008 2009
Projected Sales Units 2,100 2,000 1,800
Selling price per unit 5,000 4,800 4,600
Variable Costs per unit 4,000 3,100 4,200
Unit Contribution 1,000 1,700 400