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. 1 - SALES & FINISHED GOODS INVENTORY TARGETS Help with Entering Assumptions
 
      Set cells below to zero if not entering seasonal assumptions         Total
Seasonal index ->> 31.00 28.00 31.00 30.00 31.00 30.00 31.00 31.00 30.00 31.00 30.00 31.00 365.0
                           
Sales - Group1 (000s units or $000):     Use either sales volumes or turnover values throughout this group       Total
 Subgroup 1a <<->> 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 1,435.0
 Subgroup 1b <<->>    
 Subgroup 1c <<->>    
 Subgroup 1d <<->>    
 Subgroup 1e <<->>    
Total sales - Group1 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 150.0 150.0 150.0
  Total = 1,435.0
Sales - Group2 (000s units or $000):     Use either sales volumes or turnover values throughout this group        
 Subgroup 2a <<->> 33.5 57.0 70.4 77.1 70.4 83.8 93.8 103.9 110.6 107.2 120.6 113.9 1,042.2
 Subgroup 2b <<->>    
 Subgroup 2c <<->>    
 Subgroup 2d <<->>    
 Subgroup 2e <<->>          
Total sales - Group2 33.5 57.0 70.4 77.1 70.4 83.8 93.8 103.9 110.6 107.2 120.6 113.9 113.9   113.9 113.9
  Total = 1,042.2      
Sales - Group3 (000s units or $000):     Use either sales volumes or turnover values throughout this group              
 Subgroup 3a <<->> 16.5 28.1 34.7 38.0 34.7 41.3 46.2 51.2 54.5 52.8 59.4 56.1 513.5      
 Subgroup 3b <<->>          
 Subgroup 3c <<->>          
 Subgroup 3d <<->>          
 Subgroup 3e <<->>          
Total sales - Group3 16.5 28.1 34.7 38.0 34.7 41.3 46.2 51.2 54.5 52.8 59.4 56.1 56.1   56.1 56.1
  Total = 513.5      
Sales - Group4 (000s units or $000):     Use either sales volumes or turnover values throughout this group              
 Subgroup 4a <<->> 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      
 Subgroup 4b <<->>          
 Subgroup 4c <<->>          
 Subgroup 4d <<->>          
 Subgroup 4e <<->>          
Total sales - 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   10.0 10.0
  Total = 120.0      
Sales - Group5 (000s units or $000):     Use either sales volumes or turnover values throughout this group              
 Subgroup 5a <<->> 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      
 Subgroup 5b <<->>          
 Subgroup 5c <<->>          
 Subgroup 5d <<->>          
 Subgroup 5e <<->>          
Total sales - 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 20.0   20.0 20.0
  Total = 240.0      
Sales - Group6 (000s units or $000):     Use either sales volumes or turnover values throughout this group              
 Subgroup 6a <<->> 85.0 105.0 95.0 100.0 110.0 110.0 115.0 110.0 120.0 125.0 120.0 135.0 1,330.0      
 Subgroup 6b <<->>          
 Subgroup 6c <<->>          
 Subgroup 6d <<->>          
 Subgroup 6e <<->>          
Total sales - Group6 85.0 105.0 95.0 100.0 110.0 110.0 115.0 110.0 120.0 125.0 120.0 135.0 135.0   135.0 135.0
  Total = 1,330.0
Net selling prices ($/unit):     Set cells below to 1.0 unless using sales units           Average
 - Group1 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 - Group2 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 - Group3 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 - Group4 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 - Group5 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 - Group6 ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
                           
Total sales ($000): Note: Sales values will not be reflected in cashflow projections until credit terms have been specified in sheet M_B Total
 - Group1 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 1,435.0
 - Group2 33.5 57.0 70.4 77.1 70.4 83.8 93.8 103.9 110.6 107.2 120.6 113.9 1,042.2
 - Group3 16.5 28.1 34.7 38.0 34.7 41.3 46.2 51.2 54.5 52.8 59.4 56.1 513.5
 - 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 85.0 105.0 95.0 100.0 110.0 110.0 115.0 110.0 120.0 125.0 120.0 135.0 1,330.0
Total sales ($000) 265.0 330.1 325.1 360.1 330.1 395.1 390.0 420.1 455.1 460.0 465.0 485.0 485.0 485.0 485.0
                        Total = 4,680.7
Bad debts as % sales ->> 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5  
                           
Desired finished goods inventory as % sales for X  
months ahead:        X = 0 to 4     Set cells below to zero unless manufacturer with finished inventories        
 - Group1 1 <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0  
 - Group2 1 <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0  
 - Group3 1 <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0  
 - Group4 1 <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0  
 - Group5 1 <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0  
 - Group6 1 <<->> 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0 90.0  
                           
Desired finished goods inventory (000s units or equivalent sales  
 value in $000): Opening Set opening values to zero unless manufacturer with finished inventories  
 - Group1 ->> 84.0 99.0 85.5 103.5 76.5 117.0 94.5 112.5 126.0 130.5 121.5 135.0 135.0  
 - Group2 ->> 34.8 51.3 63.4 69.4 63.4 75.4 84.4 93.5 99.5 96.5 108.5 102.5 102.5  
 - Group3 ->> 17.2 25.3 31.2 34.2 31.2 37.2 41.6 46.1 49.1 47.5 53.5 50.5 50.5  
 - Group4 ->> 10.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0  
 - Group5 ->> 17.2 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0 18.0  
 - Group6 ->> 41.0 94.5 85.5 90.0 99.0 99.0 103.5 99.0 108.0 112.5 108.0 121.5 121.5  
                                     
Supplementary Data & Calculations: