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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Set cells in this row to
zero if not entering seasonal assumptions |
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Total |
Seasonal index |
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->> |
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 |
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Set cells below to zero
only if a 'pure' services business |
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Average |
for resale (as % sales) |
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->> |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
41.00 |
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Cost
of materials/packaging or |
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goods required ($000) |
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9.0 |
9.3 |
9.6 |
10.0 |
10.3 |
10.6
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10.9 |
11.3 |
11.6 |
12.0 |
12.4 |
12.7 |
129.8 |
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Desired
inventory of material/pack |
Opening |
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or goods for resale ($000) |
->> |
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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 |
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The above values will be
included in monthly balance sheets |
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Purchases of
materials/packaging & |
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Total |
& goods for resale ($000): |
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9.0 |
9.3
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9.6
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10.0
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10.3
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10.6
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10.9
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11.3
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11.6
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12.0
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12.4
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12.7
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129.8 |
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Average |
Direct
labor (Persons) |
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->> |
1.0 |
1.0 |
1.0 |
1.5 |
1.5 |
1.5 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
1.6
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Average
payroll & benefits cost per direct |
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Include wages, bonuses,
benefits, overtime and all other payroll costs & taxes |
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Average |
person
($000/person/month) |
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->> |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
0.866 |
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Total
direct payroll/benefit costs ($000) |
0.9
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0.9
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0.9
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1.3 |
1.3 |
1.3 |
1.7 |
1.7 |
1.7 |
1.7 |
1.7 |
1.7 |
16.9 |
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The variable
descriptions in blue below can be changed |
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Other
direct costs ($000): |
X = 0 to 4 |
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Try to include all
direct/variable costs here, irrespective of type of business |
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Total |
-Energy (variable) |
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<<->> |
1.0 |
1.1 |
1.2 |
1.3 |
1.4 |
1.5 |
1.6 |
1.7 |
1.8 |
1.9 |
2.0 |
2.1 |
18.6 |
-Repairs/maintenance (variable) |
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<<->> |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
24.0 |
-Subcontract |
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<<->> |
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-Consumables |
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<<->> |
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Total
other direct costs ($000) |
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3.0 |
3.1 |
3.2 |
3.3 |
3.4 |
3.5 |
3.6 |
3.7 |
3.8 |
3.9 |
4.0 |
4.1 |
42.6 |
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Total |
Cost
of sales ($000) |
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12.9
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13.3 |
13.7 |
14.6
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15.0
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15.4
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16.3
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16.7
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17.2
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17.6
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18.1
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18.6
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189.3 |
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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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