9.4.4.  Total & Unit Costs

Help Home  Previous  Next

The Guide > 9.  Operational Plans > 9.4.  Operating Cost Projections > 9.4.4.  Total & Unit Costs

Use this subsection to pull together all the direct costs relating to operations, distribution and production. Use simple tables with short explanations.

The following table might be used for a production or distribution business:

Years to end xxMonth:  

20XX

20XX

20XX

20XX

Sales projections (units)

 

 

 

 

Sales projections ($000)

 

 

 

 

Materials & bought-in components (or cost of  goods for resale) ($000)

 

 

 

 

Direct labor ($000)

 

 

 

 

Other direct costs ($000)

 

 

 

 

Total direct cost ($000)

 

 

 

 

Average direct cost per unit ($)

 

 

 

 

Average selling price ($/unit)

 

 

 

 

Average direct cost as % average selling price

 

 

 

 

 

Where the product mix does not lend itself to averaging, it might be necessary to replicate this type of table (in an appendix) for each major product group and then summarize the overall results in this subsection.

The following table might suit a "pure service" business to summarize its operating costs:

Years to end xxMonth:  

20XX

20XX

20XX

20XX

Sales projections (billable hours)

 

 

 

 

Sales projections ($000)

 

 

 

 

Direct labor ($000)

 

 

 

 

Other direct costs ($000)

 

 

 

 

Total direct cost ($000)

 

 

 

 

Average direct cost per hour ($)

 

 

 

 

Average selling price ($/hour)

 

 

 

 

Average direct cost as % average selling price

 

 

 

 

For businesses with several offerings, it would be useful to summarize margins for each offering as shown in the table below copied and pasted directly from Exl-Plan's built-in Textual Summary Report (more information at http://www.planware.org/exldesc.htm) as a “picture”.


Table generated using Exl-Plan, business financial planner. Pasted from Exl-Plan's
Textual Summary Report  - see Using Exl-Plan with Free-Plan.

 

For latest information, see the Manufacturing / Operations section in the Business Plan Guide at http://www.planware.org/goperations.htm

 

 



Online:   Free-Plan Registration   Exl-Plan Details & Downloads