12
Months 




2005 
2005 
2005 
2005 
2005 
2005 
2005 
2005 
2005 
2005 
2005 
2006 
0506 



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 









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 



Sales
 Group7 (000s units or $000): 


Use either sales
volumes or turnover values throughout this group 







Subgroup 7a 

<<>> 





Subgroup 7b 

<<>> 





Subgroup 7c 

<<>> 





Subgroup 7d 

<<>> 





Subgroup 7e 

<<>> 





Total sales  Group7 




















Total = 




Sales
 Group8 (000s units or $000): 


Use either sales
volumes or turnover values throughout this group 







Subgroup 8a 

<<>> 





Subgroup 8b 

<<>> 





Subgroup 8c 

<<>> 





Subgroup 8d 

<<>> 





Subgroup 8e 

<<>> 





Total sales  Group8 




















Total = 




Sales
 Group9 (000s units or $000): 


Use either sales
volumes or turnover values throughout this group 







Subgroup 9a 

<<>> 





Subgroup 9b 

<<>> 





Subgroup 9c 

<<>> 





Subgroup 9d 

<<>> 





Subgroup 9e 

<<>> 





Total sales  Group9 




















Total = 




Sales
 Group10 (000s units or $000): 


Use either sales
volumes or turnover values throughout this group 







Subgroup 10a 

<<>> 





Subgroup 10b 

<<>> 





Subgroup 10c 

<<>> 





Subgroup 10d 

<<>> 





Subgroup 10e 

<<>> 





Total sales  Group10 


















Total = 


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


 Group7 

>> 



 Group8 

>> 



 Group9 

>> 



 Group10 

>> 



















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 

 Group7 















 Group8 















 Group9 















 Group10 















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 


 Group7 


<<>> 



 Group8 


<<>> 



 Group9 


<<>> 



 Group10 


<<>> 





















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



 Group7 
>> 
















 Group8 
>> 
















 Group9 
>> 
















 Group10 
>> 





































Supplementary Data &
Calculations: 






















