| 12
Months |
|
|
|
|
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
2004 |
| to end Dec |
|
|
|
|
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Year |
| ASSUMPTIONS No. 2 - DIRECT COSTS |
|
|
|
|
| |
|
|
|
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 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Finished
goods required (based on |
|
|
| equivalent sales value in $000): |
|
|
Total |
| - Group1 |
|
100.0
[1] |
120.0
|
80.0
|
135.0
|
55.0
|
175.0
|
80.0
|
145.0
|
155.0
|
150.0
|
125.0
|
165.0
|
1,485.0 |
| - Group2 |
|
33.5
|
80.5
|
83.8
|
83.8
|
63.7
|
97.2
|
103.8
|
114.0
|
117.3
|
103.8
|
134.0
|
107.2
|
1,122.6 |
| - Group3 |
|
16.5
|
39.7
|
41.3
|
41.3
|
31.4
|
47.9
|
51.1
|
56.2
|
57.8
|
51.1
|
66.0
|
52.8
|
553.1 |
| - Group4 |
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
10.0
|
120.0 |
| - Group5 |
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
20.0
|
240.0 |
| - Group6 |
|
85.0
|
125.0
|
85.0
|
105.0
|
120.0
|
110.0
|
120.0
|
105.0
|
130.0
|
130.0
|
115.0
|
150.0
|
1,380.0 |
| - Group7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group9 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total
goods required ($000) |
|
|
265.0 |
395.2 |
320.1 |
395.1 |
300.1 |
460.1 |
384.9 |
450.2 |
490.1 |
464.9 |
470.0 |
505.0 |
4,900.7 |
| |
|
|
| Cost
of materials/packaging or goods |
|
|
| for resale (as % sales): |
|
|
|
|
Set cells below to zero
only if a 'pure' services business |
|
|
|
|
Average |
| - Group1 |
|
->> |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
36.00 |
| - Group2 |
|
->> |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
38.00 |
| - Group3 |
|
->> |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
35.00 |
| - Group4 |
|
->> |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
28.00 |
| - Group5 |
|
->> |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
25.00 |
| - Group6 |
|
->> |
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 |
| - Group7 |
|
->> |
|
|
| - Group8 |
|
->> |
|
|
| - Group9 |
|
->> |
|
|
| - Group10 |
|
->> |
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cost
of materials/packaging or goods required ($000): |
|
|
| - Group1 |
|
36.0
|
43.2 |
28.8 |
48.6 |
19.8 |
63.0
|
28.8 |
52.2 |
55.8 |
54.0
|
45.0
|
59.4 |
534.6 |
| - Group2 |
|
12.7 |
30.6 |
31.8 |
31.8 |
24.2 |
36.9 |
39.4 |
43.3 |
44.6 |
39.4 |
50.9 |
40.7 |
426.6 |
| - Group3 |
|
5.8 |
13.9 |
14.5 |
14.5 |
11.0 |
16.8 |
17.9 |
19.7 |
20.2 |
17.9 |
23.1 |
18.5 |
193.6 |
| - Group4 |
|
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
2.8 |
33.6 |
| - Group5 |
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
60.0 |
| - Group6 |
|
25.5 |
37.5 |
25.5 |
31.5 |
36.0
|
33.0
|
36.0
|
31.5 |
39.0
|
39.0
|
34.5 |
45.0
|
414.0 |
| - Group7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group9 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total
cost of materials ($000): |
87.8
|
133.0
|
108.4 |
134.2
|
98.8
|
157.5
|
129.9 |
154.5 |
167.4 |
158.1
|
161.3 |
171.4 |
1,662.4 |
| |
|
|
| 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 |
->> |
|
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
20.0 |
|
| - Group3 |
->> |
|
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
|
| - Group4 |
->> |
|
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
|
| - Group5 |
->> |
|
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
|
| - Group6 |
->> |
|
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
40.0 |
|
| - Group7 |
->> |
|
|
|
| - Group8 |
->> |
|
|
|
| - Group9 |
->> |
|
|
|
| - Group10 |
->> |
|
|
|
| Total
inventory ($000): |
|
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
140.0 |
|
| |
|
|
The above totals will be
included in monthly balance sheets |
|
|
| Purchases
of materials/packaging & goods for resale ($000): |
|
Total |
| - Group1 |
|
36.0
|
43.2
|
28.8
|
48.6
|
19.8
|
63.0
|
28.8
|
52.2
|
55.8
|
54.0
|
45.0
|
59.4
|
534.6 |
| - Group2 |
|
12.7
|
30.6
|
31.8
|
31.8
|
24.2
|
36.9
|
39.4
|
43.3
|
44.6
|
39.4
|
50.9
|
40.7
|
426.6 |
| - Group3 |
|
5.8
|
13.9
|
14.5
|
14.5
|
11.0
|
16.8
|
17.9
|
19.7
|
20.2
|
17.9
|
23.1
|
18.5
|
193.6 |
| - Group4 |
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
2.8
|
33.6 |
| - Group5 |
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
5.0
|
60.0 |
| - Group6 |
|
25.5
|
37.5
|
25.5
|
31.5
|
36.0
|
33.0
|
36.0
|
31.5
|
39.0
|
39.0
|
34.5
|
45.0
|
414.0 |
| - Group7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group9 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| - Group10 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total purchases ($000): |
|
|
87.8
|
133.0
|
108.4 |
134.2
|
98.8
|
157.5
|
129.9 |
154.5 |
167.4 |
158.1
|
161.3 |
171.4 |
1,662.4 |
| |
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Average |
| Direct
labor (Persons) |
|
->> |
10.0 |
11.0 |
12.0 |
13.0 |
14.0 |
15.0 |
16.0 |
17.0 |
18.0 |
19.0 |
20.0 |
21.0 |
15.5
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 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
|
22.0
|
23.1
|
204.6 |
| |
|
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 |
20.0 |
20.0 |
197.5 |
| -Repairs/maintenance (variable) |
1 |
|
<<->> |
15.0 |
15.0 |
15.0 |
17.5 |
17.5 |
20.0 |
20.0 |
20.0 |
20.0 |
22.5 |
22.5 |
22.5 |
227.5 |
| -Subcontract |
1 |
|
<<->> |
|
|
| -Consumables A |
1 |
|
<<->> |
|
|
| -Consumables B |
1 |
|
<<->> |
|
|
| -Consumables C |
1 |
|
<<->> |
|
|
| -Consumables D |
1 |
|
<<->> |
|
|
| -Consumables E |
1 |
|
<<->> |
|
|
| -Consumables F |
1 |
|
<<->> |
|
|
| -Consumables G |
1 |
|
<<->> |
|
|
| -Consumables H |
1 |
|
<<->> |
|
|
| Total
other direct costs ($000) |
|
|
|
27.5 |
27.5 |
27.5 |
32.5 |
32.5 |
37.5 |
37.5 |
37.5 |
37.5 |
42.5 |
42.5 |
42.5 |
425.0 |
| |
|
|
| Total
cost of matl/pack & goods, direct payroll/benefit |
|
Total |
| and
other direct costs ($000) |
|
|
126.3
|
172.6
|
149.1
|
181.0
|
146.7
|
211.5
|
185.0 |
210.7 |
224.7
|
221.5
|
225.8 |
237.0
|
2,292.0 |
| |
|
|
If
manufacturer holding finished goods inventories, enter opening value based on
COST valuation |
|
| Total
finished goods inventory |
|
Opening |
|
|
Also, enter opening
values (based on SELLING PRICES) within Sales worksheet |
|
|
| (valued at cost in $000) |
->> |
|
126.3 |
126.3 |
144.2 |
151.4 |
165.0 |
161.4 |
181.6 |
187.5 |
196.6 |
208.7 |
219.2 |
223.4 |
227.6 |
|
| |
|
|
|
|
The above values will be
included in monthly balance sheets |
|
Total |
| Cost
of sales ($000) |
|
|
|
126.3 |
154.7
|
141.8
|
167.5
|
150.3
|
191.2
|
179.2
|
201.6
|
212.7
|
211.0
|
221.6
|
232.8
|
2,190.6 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Note: Cashflows
relating to purchases will not be calculated until values have been entered
into table 2 at sheet RecPay. |
|
| Supplementary Data &
Calculations: |
|
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