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| 36
Months |
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|
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2005 |
2006 |
2007 |
|
| to end Dec
2007 |
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|
|
|
|
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Year |
Year |
Year |
|
| MONTHLY ASSUMPTIONS
No. 4 - OVERHEAD EXPENSES |
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| |
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|
Set cells below to zero
if not entering seasonal assumptions |
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|
Total |
Total |
Total |
|
| 3-year seasonal indices |
|
->> |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
4.33 |
52.0 |
52.0 |
52.0 |
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| |
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|
| Operational
(indirect) expenses ($000): |
|
|
|
|
Use the cells below to
accommodate semi-variable and indirect operating costs |
|
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|
Tot/Avg |
Tot/Avg |
Tot/Avg |
|
| -Indirect labor (Persons) |
|
->> |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
15.0 |
15.8 |
16.5 |
17.4 |
18.2 |
19.1 |
20.1 |
21.1 |
22.2 |
23.3 |
24.4 |
25.7 |
26.9 |
28.3 |
29.7 |
31.2 |
32.7 |
34.4 |
36.1 |
37.9 |
39.8 |
41.8 |
43.9 |
46.1 |
10.00 |
19.90 |
35.73 |
|
| -Indirect payroll/benefits ($000/pers/mth) |
->> |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.400 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.40 |
1.50 |
1.60 |
|
| -Supervisory (Persons) |
|
->> |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
12.0 |
5.00 |
7.00 |
12.00 |
|
| -Supervisory payroll/benefits ($000/pers/mth) |
X = 0 to 4 |
|
|
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.600 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.800 |
1.60 |
1.70 |
1.80 |
|
| -Repairs & maintenance (fixed) |
1 |
|
<<->> |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
3.5 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
30.0 |
42.0 |
72.0 |
|
| -Power (fixed) |
1 |
|
<<->> |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
2.5 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
30.0 |
48.0 |
60.0 |
|
| -Cleaning |
1 |
|
<<->> |
|
|
|
|
|
| -Utilities (fixed) |
1 |
|
<<->> |
|
|
|
|
|
| -Miscellaneous indirect expenses |
1 |
|
<<->> |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
6.0 |
60.0 |
72.0 |
72.0 |
|
| Total
operational expenses ($000) |
|
|
|
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
32.0 |
47.9 |
49.0 |
50.2 |
51.4 |
52.7 |
54.1 |
55.6 |
57.1 |
58.6 |
60.3 |
62.1 |
63.9 |
81.7 |
83.9 |
86.1 |
88.5 |
91.0 |
93.6 |
96.4 |
99.2 |
102.3 |
105.5 |
108.8 |
112.3 |
384.0 |
662.9 |
1,149.2 |
|
| |
|
|
|
|
|
| Selling
& freight expenses ($000): |
X = 0 to 4 |
|
|
|
|
The variable
descriptions in blue can be changed |
|
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|
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|
|
|
|
Tot/Avg |
Tot/Avg |
Tot/Avg |
|
| -Freight expenses as % sales |
|
|
<<->> |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
2.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
3.0 |
2.00 |
2.00 |
3.00 |
|
| -Selling exs & comm's as % sales |
|
|
<<->> |
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 |
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 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.00 |
1.00 |
1.00 |
|
| -Sales and marketing staff (Persons) |
|
|
->> |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
15.0 |
16.0 |
17.0 |
18.0 |
19.0 |
20.0 |
21.0 |
22.0 |
23.0 |
24.0 |
25.0 |
26.0 |
5.00 |
10.00 |
20.50 |
|
| -Sales payroll/benefits ($000/pers/mth) |
|
->> |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.500 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.700 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.900 |
2.50 |
2.70 |
2.90 |
|
| -Freight expenses |
|
4.7
|
5.5
|
5.7
|
6.3
|
5.5
|
6.8
|
6.6
|
7.3
|
7.8
|
7.8
|
8.0
|
8.3
|
8.3
|
9.3
|
10.6
|
11.7
|
12.9
|
14.1
|
15.3
|
16.6
|
17.8
|
19.2
|
20.5
|
21.9
|
34.9
|
37.0
|
39.4
|
41.6
|
44.1
|
46.6
|
49.2
|
51.9
|
54.7
|
57.7
|
60.8
|
64.1
|
80.5 |
178.2 |
582.1 |
|
| -Selling expenses/commission |
X = 0 to 4 |
|
|
2.4
|
2.8
|
2.9
|
3.1
|
2.8
|
3.4
|
3.3
|
3.7
|
3.9
|
3.9
|
4.0
|
4.2
|
4.2
|
4.7
|
5.3
|
5.9
|
6.5
|
7.0
|
7.7
|
8.3
|
8.9
|
9.6
|
10.2
|
10.9
|
11.6
|
12.3
|
13.1
|
13.9
|
14.7
|
15.5
|
16.4
|
17.3
|
18.2
|
19.2
|
20.3
|
21.4
|
40.3 |
89.1 |
194.0 |
|
| -Advertising & brochures |
2 |
|
<<->> |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
96.0 |
192.0 |
192.0 |
|
| -Special promotion 1 |
2 |
|
<<->> |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
96.0 |
192.0 |
192.0 |
|
| -Special promotion 2 |
2 |
|
<<->> |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
8.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
16.0 |
96.0 |
192.0 |
192.0 |
|
| -Special promotion 3 |
2 |
|
<<->> |
|
|
|
|
|
| -Special promotion 4 |
2 |
|
<<->> |
|
|
|
|
|
| -Special promotion 5 |
2 |
|
<<->> |
|
|
|
|
|
| -Travel expenses |
2 |
|
<<->> |
|
|
|
|
|
| -Public relations, exhibitions |
2 |
|
<<->> |
|
|
|
|
|
| -Miscellaneous selling/freight |
2 |
|
<<->> |
|
|
|
|
|
| Total
selling & freight expenses ($000) |
|
|
|
43.6 |
44.8 |
45.1 |
45.9 |
44.8 |
46.7 |
46.4 |
47.5 |
48.2 |
48.2 |
48.5 |
49.0 |
87.5 |
89.0 |
90.9 |
92.6 |
94.4 |
96.1 |
98.0 |
99.9 |
101.7 |
103.7 |
105.7 |
107.8 |
138.1 |
143.7 |
149.8 |
155.7 |
161.9 |
168.1 |
174.5 |
181.1 |
187.7 |
194.6 |
201.5 |
208.8 |
558.8 |
1,167.3 |
2,065.5 |
|
| |
|
|
|
|
|
| Management/administration
staff expenses: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tot/Avg |
Tot/Avg |
Tot/Avg |
|
| -Clerical staff (Persons) |
|
->> |
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 |
12.0 |
14.0 |
16.0 |
18.0 |
20.0 |
22.0 |
24.0 |
26.0 |
28.0 |
30.0 |
32.0 |
34.0 |
36.0 |
38.0 |
40.0 |
42.0 |
44.0 |
46.0 |
48.0 |
50.0 |
52.0 |
54.0 |
56.0 |
10.00 |
21.00 |
45.00 |
|
| -Clerical payroll/benefits ($000/pers/mth) |
->> |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.700 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.900 |
1.50 |
1.70 |
1.90 |
|
| -Management staff (Persons) |
|
->> |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
10.0 |
11.0 |
12.0 |
13.0 |
14.0 |
15.0 |
16.0 |
17.0 |
18.0 |
19.0 |
20.0 |
21.0 |
22.0 |
23.0 |
24.0 |
25.0 |
26.0 |
27.0 |
28.0 |
29.0 |
30.0 |
31.0 |
32.0 |
33.0 |
34.0 |
10.00 |
16.50 |
28.50 |
|
| -Management payroll/benefits ($000/pers/mth) |
->> |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
3.500 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.000 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
4.200 |
3.50 |
4.00 |
4.20 |
|
| Total
management/admin staff expenses ($000) |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
50.0 |
61.0 |
68.4 |
75.8 |
83.2 |
90.6 |
98.0 |
105.4 |
112.8 |
120.2 |
127.6 |
135.0 |
142.4 |
161.2 |
169.2 |
177.2 |
185.2 |
193.2 |
201.2 |
209.2 |
217.2 |
225.2 |
233.2 |
241.2 |
249.2 |
600.0 |
1,220.4 |
2,462.4 |
|
| |
|
|
|
|
|
| Research & development |
|
|
|
The variable
descriptions in blue can be changed |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tot/Avg |
Tot/Avg |
Tot/Avg |
|
| -Staff (Persons) |
|
->> |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
6.0 |
7.0 |
8.0 |
9.0 |
10.0 |
11.0 |
12.0 |
13.0 |
14.0 |
15.0 |
16.0 |
17.0 |
18.0 |
19.0 |
20.0 |
21.0 |
22.0 |
23.0 |
24.0 |
25.0 |
26.0 |
27.0 |
28.0 |
5.00 |
10.50 |
22.50 |
|
| -Staff payroll/benefits ($000/pers/mth) |
X = 0 to 4 |
|
|
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.200 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.400 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.600 |
2.20 |
2.40 |
2.60 |
|
| -Consultancy |
1 |
|
<<->> |
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 |
11.0 |
12.0 |
13.0 |
14.0 |
15.0 |
16.0 |
17.0 |
18 |