| 12 Months |
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|
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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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|
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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 |
|
|
|
| |
|
|
|
Set cells below to zero
if not entering seasonal assumptions |
|
|
|
|
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 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 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 |
|
->> |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.1 |
2.1 |
2.1 |
2.1 |
2.1 |
2.1 |
2.1 |
2.1 |
| - Group5 |
|
->> |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.1 |
2.1 |
2.0 |
| - Group6 |
|
->> |
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) |
|
|
37.0 |
39.5
|
42.0 |
44.5 |
47.1
|
54.6
|
52.1
|
59.6
|
62.1
|
64.6
|
67.2
|
69.7
|
53.3 |
| |
|
|
| 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 |
|
4.5
|
5.0 |
5.0 |
4.9 |
4.9 |
4.9 |
4.9 |
4.8 |
4.8 |
4.8 |
4.8 |
4.7 |
4.8 |
| - Group5 |
|
10.4
|
10.0 |
10.0 |
9.9 |
9.9 |
9.9 |
9.9 |
9.8 |
9.8 |
9.8 |
9.8 |
9.7 |
9.9 |
| - Group6 |
|
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) |
7.2 |
8.4 |
7.7 |
8.1 |
7.0 |
7.2 |
7.5 |
7.0 |
7.3 |
7.1 |
6.9 |
7.0 |
7.4 |
| |
|
|
| Average
payroll & benefits cost |
|
|
|
|
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
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 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 |
|
2.2
|
2.2 |
2.2 |
2.2 |
2.2 |
2.3 |
2.3 |
2.3 |
2.3 |
2.3 |
2.3 |
2.3 |
27.1 |
| - Group5 |
|
2.2
|
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.2 |
2.3 |
2.3 |
26.8 |
| - Group6 |
|
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) |
40.7 |
43.5
|
46.2
|
49.0
|
51.8
|
60.0
|
57.3
|
65.6
|
68.3
|
71.1
|
73.9
|
76.6
|
704.0 |
| |
|
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 |
|
<<->> |
|
|
| -Consumables D |
1 |
|
<<->> |
|
|
| -Consumables E |
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 |
| |
|
|
| Allocation
of other direct costs on the basis |
|
|
| of
direct payroll/benefit costs (or sales) ($000): |
|
Total |
| - Group1 |
|
7.4
|
7.7
|
7.9
|
9.5
|
9.7
|
10.3
|
11.5
|
10.7
|
10.9
|
12.5
|
12.7
|
12.8
|
123.4 |
| - Group2 |
|
7.4
|
7.3
|
7.2
|
8.4
|
8.3
|
8.6
|
9.4
|
8.5
|
8.5
|
9.5
|
9.5
|
9.5
|
102.0 |
| - Group3 |
|
3.7
|
3.5
|
3.3
|
3.6
|
3.5
|
6.9
|
3.6
|
6.3
|
6.0
|
6.6
|
6.3
|
6.1
|
59.4 |
| - Group4 |
|
1.5
|
1.4
|
1.3
|
1.5
|
1.4
|
1.4
|
1.5
|
1.3
|
1.3
|
1.4
|
1.3
|
1.3
|
16.5 |
| - Group5 |
|
1.5
|
1.4
|
1.3
|
1.5
|
1.4
|
1.4
|
1.5
|
1.3
|
1.2
|
1.3
|
1.3
|
1.3
|
16.3 |
| - Group6 |
|
5.9
|
6.3
|
6.5
|
8.0
|
8.3
|
8.9
|
10.1
|
9.4
|
9.7
|
11.2
|
11.4
|
11.6
|
107.3 |
| |
|
|
| Total
cost of matl/pack & goods for resale, direct payroll/benefit and |
|
|
| other
direct costs to cover projected requirements ($000): |
|
Total |
| - Group1 |
|
59.8 |
54.5 |
61.7 |
55.5 |
70.2 |
65.5 |
73.4 |
79.3 |
82.7 |
82.4 |
88.1 |
89.9 |
863.0 |
| - Group2 |
|
37.4 |
45.1 |
48.3 |
48.0 |
52.8 |
57.6 |
62.8 |
65.1 |
64.7 |
70.8 |
69.5 |
69.8 |
692.1 |
| - Group3 |
|
17.8 |
20.9 |
22.0 |
21.4 |
23.2 |
33.9 |
26.8 |
36.3 |
35.6 |
38.1 |
37.1 |
36.7 |
349.7 |
| - Group4 |
|
6.2 |
6.4 |
6.3 |
6.5 |
6.5 |
6.5 |
6.6 |
6.4
|
6.3 |
6.5 |
6.4 |
6.4 |
77.0 |
| - Group5 |
|
8.9 |
8.6 |
8.5 |
8.7 |
8.6 |
8.6 |
8.7
|
8.5 |
8.5 |
8.6 |
8.6 |
8.5 |
103.3 |
| - Group6 |
|
56.3 |
45.0 |
47.4 |
52.8 |
54.5 |
57.6 |
58.6 |
61.6 |
64.6 |
66.0 |
71.2 |
73.0 |
708.7 |
| Total
direct costs ($000) |
|
|
186.5
|
180.5 |
194.3
|
192.9
|
215.8
|
229.6
|
236.9
|
257.2
|
262.4
|
272.4
|
281.0
|
284.4
|
2,793.8 |
| |
|
|
| Direct cost per unit |
|
|
| ($/unit,
or $0.xx if units not used): |
|
|
Average |
| - Group1 |
|
0.5 |
0.6 |
0.5 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
| - Group2 |
|
0.7 |
0.7 |
0.6 |
0.7 |
0.6 |
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 |
0.7 |
0.5 |
0.7 |
0.7 |
0.6 |
0.7 |
0.7 |
0.6 |
| - Group4 |
|
0.7 |
0.6 |
0.6 |
0.7 |
0.6 |
0.6 |
0.7 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
0.6 |
| - Group5 |
|
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
0.4 |
| - Group6 |
|
0.4 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
0.5 |
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 |
51.5 |
48.3
|
56.5
|
48.2
|
65.5
|
57.6
|
67.1
|
72.1
|
74.7
|
73.6
|
80.1
|
80.9
|
|
| - Group2 |
->> |
|
35.0 |
38.4 |
41.4
|
43.9
|
42.8
|
48.3
|
52.4
|
57.0
|
59.0
|
58.1
|
64.4
|
62.2
|
62.8
|
|
| - Group3 |
->> |
|
15.0 |
18.3 |
19.2
|
19.9
|
19.1
|
21.2
|
30.8
|
24.4
|
32.8
|
31.9
|
34.7
|
33.2
|
33.1
|
|
| - Group4 |
->> |
|
10.0 |
6.2 |
5.8
|
5.7
|
5.9
|
5.8
|
5.8
|
5.9
|
5.7
|
5.7
|
5.8
|
5.8
|
5.8
|
|
| - Group5 |
->> |
|
15.0 |
7.7 |
7.7
|
7.7
|
7.8
|
7.8
|
7.8
|
7.8
|
7.7
|
7.6
|
7.7
|
7.7
|
7.7
|
|
| - Group6 |
->> |
|
25.0 |
38.4 |
40.0
|
42.9
|
48.0
|
49.0
|
52.1
|
52.5
|
55.9
|
58.4
|
59.2
|
64.8
|
65.7
|
|
| Total
finished goods inventory ($000) |
150.0 |
160.6
|
162.4
|
176.6
|
171.8
|
197.6
|
206.4
|
214.8
|
233.2
|
236.4
|
245.5
|
253.8
|
255.9
|
|
| |
|
|
| Cost
of sales ($000): |
|
Total |
| - Group1 |
|
58.3
|
57.7
|
53.5
|
63.8
|
53.0
|
73.4
|
63.9
|
74.3
|
80.1
|
83.5
|
81.6
|
89.1
|
832.1 |
| - Group2 |
|
34.0
|
42.1
|
45.8
|
49.1
|
47.3
|
53.5
|
58.1
|
63.2
|
65.6
|
64.4
|
71.8
|
69.2
|
664.2 |
| - Group3 |
|
14.5
|
20.1
|
21.2
|
22.3
|
21.1
|
24.3
|
33.3
|
27.8
|
36.5
|
35.3
|
38.6
|
36.8
|
331.7 |
| - Group4 |
|
10.0 |
6.8
|
6.4
|
6.4
|
6.5
|
6.5
|
6.5
|
6.5
|
6.4
|
6.4
|
6.5
|
6.4
|
81.2 |
| - Group5 |
|
16.2
|
8.6
|
8.6
|
8.5
|
8.7
|
8.6
|
8.6
|
8.7
|
8.5
|
8.5
|
8.6
|
8.5
|
110.6 |
| - Group6 |
|
42.9
|
43.3
|
44.6
|
47.7
|
53.4
|
54.6
|
58.2
|
58.2
|
62.2
|
65.2
|
65.6
|
72.1
|
668.0 |
| Total
cost of sales ($000) |
|
|
175.9
|
178.6
|
180.1
|
197.8
|
190.0
|
220.8
|
228.5
|
238.7
|
259.3
|
263.3
|
272.6
|
282.3
|
2,687.9 |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Supplementary Data &
Calculations: |
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