| 12
Months |
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|
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
| to end Dec |
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|
|
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Year |
| ASSUMPTIONS No. 2 - DIRECT COSTS |
|
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| |
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|
|
Set cells in this row to
zero if not entering seasonal assumptions |
|
|
|
Total |
| Seasonal index |
|
->> |
5.00 |
4.00 |
4.00 |
5.00 |
4.00 |
4.00 |
5.00 |
4.00 |
4.00 |
5.00 |
4.00 |
4.00 |
52.0 |
| |
|
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|
|
|
|
|
|
|
|
|
|
|
| Cost
of materials/packaging or goods |
|
|
| for resale (as % sales): |
|
|
|
|
Set cells below to zero
only if a 'pure' services business |
|
|
|
|
Average |
| - Group1 |
|
->> |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
15.00 |
| - Group2 |
|
->> |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
30.00 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cost
of materials/packaging or goods required ($000): |
|
|
| - Group1 |
|
15.0 |
16.5 |
14.3 |
17.3 |
12.8 |
19.5 |
15.8 |
18.8 |
21.0 |
21.8 |
20.3 |
22.5 |
215.3 |
| - Group2 |
|
25.5 |
31.5 |
28.5 |
30.0 |
33.0 |
33.0 |
34.5 |
33.0 |
36.0 |
37.5 |
36.0 |
40.5 |
399.0 |
| Total
cost of materials ($000): |
40.5 |
48.0 |
42.8 |
47.3 |
45.8 |
52.5 |
50.3 |
51.8 |
57.0 |
59.3 |
56.3 |
63.0 |
614.3 |
| |
|
|
| Desired
inventory of material/packaging |
|
|
| or goods for resale ($000): |
|
Opening |
Targets ->> |
Set cells below to zero
if a 'pure' services business. |
|
|
|
|
|
| - Group1 |
->> |
|
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
|
| - Group2 |
->> |
|
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
95.0 |
|
| Total
inventory ($000): |
|
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
145.0 |
|
| |
|
|
The above totals will be
included in monthly balance sheets |
|
|
| Purchases
of materials/packaging & goods for resale ($000): |
|
Total |
| - Group1 |
|
15.0
|
16.5
|
14.3
|
17.3
|
12.8
|
19.5
|
15.8
|
18.8
|
21.0
|
21.8
|
20.3
|
22.5
|
215.3 |
| - Group2 |
|
25.5
|
31.5
|
28.5
|
30.0
|
33.0
|
33.0
|
34.5
|
33.0
|
36.0
|
37.5
|
36.0
|
40.5
|
399.0 |
| Total purchases ($000): |
|
|
40.5 |
48.0 |
42.8 |
47.3 |
45.8 |
52.5 |
50.3 |
51.8 |
57.0 |
59.3 |
56.3 |
63.0 |
614.3 |
| |
|
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| |
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|
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|
|
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|
Average |
| Direct
labor (Persons) |
|
->> |
10.0 |
11.0 |
12.0 |
13.0 |
14.0 |
15.0 |
16.0 |
17.0 |
18.0 |
19.0 |
22.0 |
23.0 |
15.8 |
| |
|
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| Average
payroll & benefits cost per direct |
|
|
Include wages, bonuses,
benefits, overtime and all other payroll costs & taxes |
|
|
Average |
| person
($000/person/month) |
|
->> |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100 |
1.100
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total
direct payroll/benefit costs ($000) |
11.0
|
12.1
|
13.2
|
14.3
|
15.4
|
16.5
|
17.6
|
18.7
|
19.8
|
20.9
|
24.2
|
25.3
|
209.0 |
| |
|
The variable
descriptions in blue below can be changed |
|
|
| Other
direct costs ($000): |
X = 0 to 4 |
|
|
|
|
Try to include all
direct/variable costs here, irrespective of type of business |
|
|
Total |
| -Energy (variable) |
2 |
|
<<->> |
12.5 |
12.5 |
12.5 |
15.0 |
15.0 |
17.5 |
17.5 |
17.5 |
17.5 |
20.0 |
22.0 |
24.0 |
203.5 |
| -Repairs/maintenance (variable) |
1 |
|
<<->> |
|
|
| -Subcontract |
1 |
|
<<->> |
|
|
| -Consumables |
1 |
|
<<->> |
|
|
| Total
other direct costs ($000) |
|
|
|
12.5 |
12.5 |
12.5 |
15.0 |
15.0 |
17.5 |
17.5 |
17.5 |
17.5 |
20.0 |
22.0 |
24.0 |
203.5 |
| |
|
|
|
|
|
|
Total |
| Cost
of sales ($000) |
|
|
|
64.0 |
72.6 |
68.5 |
76.6 |
76.2 |
86.5 |
85.4 |
88.0 |
94.3 |
100.2 |
102.5 |
112.3 |
1,026.8 |
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Note: Cashflows
relating to purchases will not be calculated until values have been entered
into table 2 at sheet RecPay. |
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| Supplementary Data &
Calculations: |
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