Planning and forecasting, VGNA

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Uploaded: 14.08.2013
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1. Baseline
The function of demand for the products defined by the following formula:
Where Q0 - average sales of 10 000 units. / Month.
G - seasonal factor depending on the month is:
Month G
January - 0.5
February 0.8
March 0.9
April 1.0
May 0,8
June 0.6
A - monthly advertising expenses, the planned Sales
Amin - the minimum allowable expenses for advertising equal to 10,000 den. u / mo.
P - price of the product, approved by management.
Pn - average market price of similar products, of 60 den. u / Pc.
α and β - elasticity of demand, respectively, on advertising and price, estimated values \u200b\u200bare determined experimentally.
The technology used includes the following standards costs per unit of production:
• labor costs (Nm) - 2 hours / pcs. finished products;
• Raw material costs (Nc) - 3 units / pcs. finished product.
In January, the standards for determining the direct expenses of the organization are:
• the basic hourly rate of pay (STOTB) - 14 den. u / h;
• the purchase price per unit of raw material (PC) - 10 monetary units / unit. materials.
Expected monthly inflation (deflation) by a factor I, in which soot¬vetstvii monthly indexed:
• salary - at a ratio of 0,2 * I;
• the price of raw materials - in a ratio of 1,0 * I.
Work schedule provides 40-hour workweek. If necessary, the number of working hours can be increased, but no more than 72 hours a week. Direct payment in this case, increases:
• In the 9 th and 10 th hours of a weekday - 15%;
• In the 11th and 12th hours of a weekday, as well as at work at all hours on Saturday - at 40%.
Overhead organization adopted constant and equal to:
• works general expenses - 30 000 monetary units / mo .;
• administrative expenses - 12 000 monetary units / month., 60% of salaries of administrative personnel (AUP), which during the plan period is not indexed.
Buy raw materials exported from the vendor organization samostoyatel¬no while rent a car. Capacity leased vehicles - 10,000 units. materials. Rent a car for one trip (the cost of transport of 10 000 units. Raw materials) - 4000 den. u
The cost of storing inventory in a warehouse of the organization:
• raw materials - 0.2 monetary units / unit. raw materials per month;
• finished products - 0,55 monetary units / pcs. finished products per month.
Available at the beginning of the plan period, the equipment allows for 40 pieces of finished products per hour. If necessary, you can purchase additional sets of equipment worth 200,000 monetary units each. Each kit allows you to make the purchased an additional 10 pieces of finished products per hour. The increase in production is achieved in the same month in which a set of equipment purchased. Selling surplus equipment is not possible. The useful life of the equipment (both existing and optional) is set to 5 years. Term po¬leznogo use their existing organization of the building is set to 20 years.
The organization uses the calculation method with buyers floating installments at a discount. A delay in receipt of funds opredelyaet¬sya by the formula:
Previously, the company obtained a long-term loan in the amount of 400,000 monetary units Payment of interest on a quarterly basis at the rate of 16% per annum. Full or partial repayment of long-term loan in the planning period is not provided. In case of lack of funds in the current account for the calculation of the operating agreement with the bank has a lending kratkosroch¬nom for 2 months at 18% per annum. Interest expense on short-term loans is carried out simultaneously with the return of the loan.

Additional information

The balance of the organization at the beginning of the plan period:
Fixed assets Current liabilities
Building 11,000,000 Accounts payable 80,000
The equipment 1 344 000 Short-term bank loans 0
Depreciation 0 0 Interest on loans
Total 12,344,000 debt for tax liabilities 0
Total current assets 80,000
Stocks of raw materials 72,000 Long-term liabilities
Stocks of finished products 0 Long-term loans 400 000
Accounts receivable 52 000 Other long-term liabilities 0
Cash 35 000 Total 400 000
Other current assets 0 Equity
Total 159 000 The authorized capital of 12 000 000
Profit of previous periods 23,000
Total 12,023,000

2. Individual task
Edition number 56
α 6,0
β 2,0
I 0
Required supply raw materials to the end of the month (in% of the raw materials entering the production) - Barrier (in%) 9
Compulsory stocks of finished products at the end of the month (in% of sales) - KZgp (in%) 11
postponement of payment of the purchased equipment (months) 2
postponement of payment of the purchased raw material (months) 1

3. Calculation of operating budgets
3.1. Determination of sales volumes and revenues from the sale
3.2. Determination of the volume of production
3.3. Determining the need for raw materials and production volume of purchases of raw materials
3.4. The calculation of the value of material costs
3.5. Calculation of labor costs, labor costs, and a decision on the purchase of additional equipment
3.6. The calculation of depreciation
3.7. Calculating the direct cost of manufacture of commodity
3.8. The definition of direct cost of sales
3.9. The calculation of the value of overheads
4. Calculation of financial budgets
4.1. Investment budget
4.2. Settlements with creditors
4.3. Settlements on wages
4.4. Settlements with other creditors
4.5. Settlements with debtors
4.6. Settlements with the state
4.6.1. Calculations of the UST
4.6.2. Calculations on property tax
4.6.3. Calculations of the value added tax
4.6.4. Calculations of profit tax
4.7. Determining the need for additional funding and additional funding volumes
5. Calculation of consolidated budgets
5.1. Plan cash flow
5.2. The plan gains and losses
5.3. Planned balance


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