| 12 Months |
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2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2006 |
05-06 |
| to end Jan |
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Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Year |
| MONTHLY
ASSUMPTIONS No. 3 - DIRECT LABOR, OTHER DIRECT COSTS & COST OF SALES |
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| |
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Set cells below to zero
if not entering seasonal assumptions |
|
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|
Total |
| Seasonal index |
|
->> |
21.00 |
19.00 |
22.00 |
21.00 |
22.00 |
21.00 |
22.00 |
21.00 |
21.00 |
22.00 |
22.00 |
21.00 |
255.0 |
| |
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| Direct labor (Persons): |
|
|
|
Try to allocate
direct/variable headcount between groups, irrespective of type of business |
|
Average |
| - Group1 |
|
->> |
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
|
| - Group2 |
|
->> |
10.0 |
10.5 |
11.0 |
11.5 |
12.0 |
12.5 |
13.0 |
13.5 |
14.0 |
14.5 |
15.0 |
15.5 |
12.8
|
| - Group3 |
|
->> |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
10.0 |
5.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
7.5
|
| - Group4 |
|
->> |
8.0 |
9.0 |
10.0 |
11.0 |
12.0 |
13.0 |
14.0 |
15.0 |
16.0 |
17.0 |
18.0 |
19.0 |
13.5
|
| Total
direct labor (Persons) |
|
|
33.0 |
35.5 |
38.0 |
40.5 |
43.0 |
50.5 |
48.0 |
55.5 |
58.0 |
60.5 |
63.0 |
65.5 |
49.3 |
| |
|
|
| Sales/output
per direct person (000s |
|
|
| units
or equivalent sales value in $000): |
|
Average |
| - Group1 |
|
11.5
|
8.8 |
9.4 |
6.8 |
9.0 |
7.2 |
7.7
|
8.1 |
8.0 |
7.2 |
7.4 |
7.1 |
8.2 |
| - Group2 |
|
5.0
|
6.6 |
6.9 |
6.2
|
6.9 |
7.4 |
7.9 |
8.1 |
7.7 |
8.2 |
7.6 |
7.3 |
7.2 |
| - Group3 |
|
4.9 |
6.8 |
7.5 |
7.0 |
8.1 |
4.6 |
10.1
|
5.4 |
5.3 |
5.9 |
5.6 |
5.6
|
6.4 |
| - Group4 |
|
17.3
|
10.7 |
10.0
|
9.9 |
9.2 |
8.8 |
7.9 |
7.9 |
7.8
|
7.1 |
7.4 |
7.1 |
9.3 |
| Overall
sales per direct person ($000) |
7.1 |
8.5 |
7.8 |
8.2 |
7.0 |
7.2 |
7.5
|
7.0 |
7.3 |
7.1 |
6.9 |
6.9 |
7.4 |
| |
|
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| Average
payroll & benefits cost |
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|
|
|
Include wages, bonuses,
overtime and all other payroll costs & taxes |
|
|
|
Average |
| ($000/pers/mth) |
|
->> |
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
|
| |
|
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|
|
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|
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|
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| Direct
payroll/benefit costs ($000): |
|
Total |
| - Group1 |
|
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 |
| - Group2 |
|
11.0
|
11.6
|
12.1
|
12.7
|
13.2
|
13.8
|
14.3
|
14.9
|
15.4
|
16.0
|
16.5
|
17.1
|
168.3 |
| - Group3 |
|
5.5
|
5.5
|
5.5
|
5.5
|
5.5
|
11.0
|
5.5
|
11.0
|
11.0
|
11.0
|
11.0
|
11.0
|
99.0 |
| - Group4 |
|
8.8
|
9.9
|
11.0
|
12.1
|
13.2
|
14.3
|
15.4
|
16.5
|
17.6
|
18.7
|
19.8
|
20.9
|
178.2 |
| Total
direct payroll/benefit costs ($000) |
36.3 |
39.1 |
41.8 |
44.6 |
47.3 |
55.6 |
52.8 |
61.1 |
63.8 |
66.6 |
69.3 |
72.1 |
650.1 |
| |
|
The variable
descriptions in blue can be changed |
|
|
| Other
direct costs ($000): |
X = 0 to 4 |
|
|
Try to include
direct/variable costs here, irrespective of type of business |
|
|
Total |
| -Utilities (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 |
|
<<->> |
|
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| 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 |
| |
|
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| Allocation
of other direct costs on the basis |
|
|
| of
direct payroll/benefit costs (or sales) ($000): |
|
Total |
| - Group1 |
|
8.3
|
8.5
|
8.7
|
10.4
|
10.6
|
11.1
|
12.5
|
11.5
|
11.6
|
13.3
|
13.5
|
13.6
|
133.8 |
| - Group2 |
|
8.3
|
8.1
|
8.0
|
9.2
|
9.1
|
9.3
|
10.2
|
9.1
|
9.1
|
10.2
|
10.1
|
10.1
|
110.7 |
| - Group3 |
|
4.2
|
3.9
|
3.6
|
4.0
|
3.8
|
7.4
|
3.9
|
6.8
|
6.5
|
7.0
|
6.7
|
6.5
|
64.3 |
| - Group4 |
|
6.7
|
7.0
|
7.2
|
8.8
|
9.1
|
9.7
|
10.9
|
10.1
|
10.3
|
11.9
|
12.1
|
12.3
|
116.3 |
| |
|
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| Total
cost of matl/pack & goods for resale, direct payroll/benefit and |
|
|
| other
direct costs to cover projected requirements ($000): |
|
Total |
| - Group1 |
|
60.7 |
55.4 |
62.6 |
56.4 |
71.2 |
66.3 |
74.4 |
80.0 |
83.5 |
83.2 |
89.0 |
90.7 |
873.3 |
| - Group2 |
|
38.3 |
45.9 |
49.1 |
48.9 |
53.6 |
58.3 |
63.6 |
65.7 |
65.3 |
71.5 |
70.2 |
70.4 |
700.8 |
| - Group3 |
|
18.3 |
21.3 |
22.3 |
21.8 |
23.5 |
34.4 |
27.2 |
36.7 |
36.0 |
38.6 |
37.5 |
37.1 |
354.6 |
| - Group4 |
|
57.0 |
45.7 |
48.1 |
53.6 |
55.3 |
58.3 |
59.5 |
62.3 |
65.3 |
66.8 |
72.0 |
73.7 |
717.6 |
| Total
direct costs ($000) |
|
|
174.4
|
168.2
|
182.1
|
180.7
|
203.5
|
217.4
|
224.6
|
244.8
|
250.1
|
260.0
|
268.6
|
272.0
|
2,646.4 |
| |
|
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| Direct cost per unit |
|
|
| ($/unit,
or $0.xx if units not used): |
|
|
Average |
| - Group1 |
|
0.5 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
| - Group2 |
|
0.8 |
0.7 |
0.6 |
0.7 |
0.7 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
| - Group3 |
|
0.7 |
0.6 |
0.6 |
0.6 |
0.6 |
0.8 |
0.5 |
0.7 |
0.7 |
0.7 |
0.7 |
0.7 |
0.6 |
| - Group4 |
|
0.4 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.6 |
0.5 |
0.5 |
0.5 |
| |
|
|
| Finished
goods inventory ($000): |
|
Opening |
Set
opening values to zero unless manufacturer with finished inventories. Total
values will be included in monthly balance sheets |
| - Group1 |
->> |
|
50.0 |
52.3 |
49.1
|
57.3
|
49.0
|
66.3
|
58.3
|
68.0
|
72.8
|
75.4
|
74.3
|
80.9
|
81.7
|
|
| - Group2 |
->> |
|
35.0 |
39.3
|
42.1
|
44.6
|
43.6
|
49.0
|
53.0
|
57.8
|
59.5
|
58.6
|
65.0
|
62.8
|
63.4
|
|
| - Group3 |
->> |
|
15.0 |
18.8 |
19.5
|
20.2
|
19.4
|
21.5
|
31.3
|
24.7
|
33.2
|
32.3
|
35.1
|
33.5
|
33.4
|
|
| - Group4 |
->> |
|
25.0 |
38.9 |
40.7
|
43.5
|
48.7
|
49.7
|
52.7
|
53.3
|
56.6
|
59.0
|
59.9
|
65.5
|
66.4
|
|
| Total
finished goods inventory ($000) |
125.0 |
149.3
|
151.4
|
165.6
|
160.7
|
186.6
|
195.4
|
203.8
|
222.2
|
225.3
|
234.3
|
242.7
|
244.8
|
|
| |
|
|
| Cost
of sales ($000): |
|
Total |
| - Group1 |
|
58.4
|
58.6
|
54.3
|
64.7
|
53.9
|
74.4
|
64.7
|
75.3
|
80.9
|
84.2
|
82.4
|
89.9
|
841.7 |
| - Group2 |
|
34.0
|
43.1
|
46.7
|
49.9
|
48.2
|
54.3
|
58.8
|
64.0
|
66.2
|
65.0
|
72.4
|
69.8
|
672.4 |
| - Group3 |
|
14.5
|
20.6
|
21.6
|
22.6
|
21.4
|
24.6
|
33.8
|
28.1
|
37.0
|
35.8
|
39.1
|
37.3
|
336.2 |
| - Group4 |
|
43.1
|
43.9
|
45.3
|
48.4
|
54.2
|
55.3
|
58.9
|
59.1
|
62.9
|
65.9
|
66.3
|
72.9
|
676.3 |
| Total
cost of sales ($000) |
|
|
150.0
|
166.2
|
167.8
|
185.6
|
177.7
|
208.6
|
216.2
|
226.4
|
247.0
|
251.0
|
260.2
|
269.9
|
2,526.6 |
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| Supplementary Data &
Calculations: |
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