12 Months         2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 05-06
to end Jan         Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Year
MONTHLY ASSUMPTIONS No. 2 - COST OF MATERIALS/GOODS, INVENTORY & PURCHASES  
  Help with Entering Assumptions
 
      Set cells below 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
                           
Cost of materials/packaging or goods for resale (as % sales)       Set cells below to zero only if a 'pure' services business       Average
 - Group1 ->> 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.0 41.00
 - Group2 ->> 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.0 39.00
                           
Cost of materials/packaging or goods ($000):  
 - Group1 8.2 9.0 7.8 9.4 7.0 10.7 8.6 10.3 11.5 11.9 11.1 12.3 9.81
 - Group2 6.6 8.2 7.4 7.8 8.6 8.6 9.0 8.6 9.4 9.8 9.4 10.5 8.65
Total cost ($000) 14.8 17.2 15.2 17.2 15.6 19.2 17.6 18.8 20.8 21.6 20.4 22.8 18.45
   
Desired inventory of material/packaging or goods  
 for resale ($000): Opening   Targets ->> Set cells below to zero if a 'pure' services business. Total values will be included in monthly balance sheets  
 - Group1 ->> 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0  
 - Group2 ->> 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0 19.0  
Total inventory ($000): 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0  
   
Purchases of materials/packaging & goods for resale ($000): Total
 - Group1 8.2 9.0 7.8 9.4 7.0 10.7 8.6 10.3 11.5 11.9 11.1 12.3 117.7
 - Group2 6.6 8.2 7.4 7.8 8.6 8.6 9.0 8.6 9.4 9.8 9.4 10.5 103.7
 Total purchases ($000): 14.8 17.2 15.2 17.2 15.6 19.2 17.6 18.8 20.8 21.6 20.4 22.8 221.4
            Note: Purchases will not be reflected in cashflow projections until credit terms have been specified in sheet M_B  
Supplementary Data & Calculations: