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Case Study

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34 views8 pages

Case Study

Uploaded by

domitioo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Step 1 Sales Exp

January February March


Unit 20000 24000 28000
Price/Unit 8 8 8
Sales before VAT $ 160,000.00 $ 192,000.00 $ 224,000.00
VAT Collected $ 16,000.00 $ 19,200.00 $ 22,400.00
Sales After VAT $ 176,000.00 $ 211,200.00 $ 246,400.00

Step 2
2.1 Purchasing EXP

January February March


Starting INV 21600 25200
Purchasing 27600.00 34300.00
Ending INV 21600.00 25200.00 31500.00

2.2 Purchasing Exp value

January February March


Unit 27600.00 34300.00
Price/Unit 5 5
Purchasing Before VAT $ - $ 138,000.00 $ 171,500.00
VAT Deductable $ 13,800.00 $ 17,150.00
Purchasing After VAT $ 151,800.00 $ 188,650.00

Step 3 Cash Receipt

January February March


25% Sales Cash $ 44,000.00 $ 52,800.00 $ 61,600.00
50% Sales Cash $ 88,000.00 $ 105,600.00
25% Sales Cash $ 44,000.00

Total Receipt

Step 4 Cash Disbursments

January February March


50% Purchases Cash $ 94,325.00
50% Purchases M+1
Sales COM
Salaries
Utilities
Insurance
Depreciation
Misc

Land Purchasing
Div

Interest

Total Disb

Step 5 Cash Plan

Total Receipt
- Total Disb
= Net Cash Flow
+ Starting Cash
= Ending Cash 14000

- Min Cash Balance

Required Total Financing


Excess Cash Balance

Step 6 P & L

Sales
COGS

Profit Margin

COM
Salaries
Utilities
Insurance
Depreciation
MIS
Interest

Result
April May June July August
35000 45000 60000 40000 36000
8 8 8 8 8
$ 280,000.00 $ 360,000.00 $ 480,000.00 $ 320,000.00 $ 288,000.00
$ 28,000.00 $ 36,000.00 $ 48,000.00 $ 32,000.00 $ 28,800.00
$ 308,000.00 $ 396,000.00 $ 528,000.00 $ 352,000.00 $ 316,800.00

April May June July August


31500 40500 54000 36000 32400
44000.00 58500.00 42000.00 36400.00 32400.00
40500.00 54000.00 36000.00 32400.00 28800.00

April May June July August


44000.00 58500.00 42000.00 36400.00 32400.00
5 5 5 5 5
$ 220,000.00 $ 292,500.00 $ 210,000.00 $ 182,000.00 $ 162,000.00
$ 22,000.00 $ 29,250.00 $ 21,000.00 $ 18,200.00 $ 16,200.00
$ 242,000.00 $ 321,750.00 $ 231,000.00 $ 200,200.00 $ 178,200.00

April May June July August


$ 77,000.00 $ 99,000.00 $ 132,000.00 $ 88,000.00 $ 79,200.00
$ 123,200.00 $ 154,000.00 $ 198,000.00 $ 264,000.00 $ 176,000.00
$ 52,800.00 $ 61,600.00 $ 77,000.00 $ 99,000.00 $ 132,000.00

$ 253,000.00 $ 314,600.00 $ 407,000.00

April May June July August


$ 121,000.00 $ 160,875.00 $ 115,500.00 $ 100,100.00
$ 94,325.00 $ 121,000.00 $ 160,875.00 $ 115,500.00
35000 45000 60000
22000 22000 22000
15400 15400 15400
0 0 0
0 0 0
3000 3000 3000

27500
12000

2970

$ 302,725.00 $ 394,775.00 $ 379,745.00

April May June


$ 253,000.00 $ 314,600.00 $ 407,000.00
$ 302,725.00 $ 394,775.00 $ 379,745.00
$ -49,725.00 $ -80,175.00 $ 27,255.00
14000 $ -35,725.00 $ -115,900.00
$ -35,725.00 $ -115,900.00 $ -88,645.00

10000 10000 10000

46000 126000 98000

April May June


$ 308,000.00 $ 396,000.00 $ 528,000.00

$ 308,000.00 $ 396,000.00 $ 528,000.00

35000 45000 60000


22000 22000 22000
15400 15400 15400
1650 1650 1650
1500 1500 1500
3000 3000 3000
506 1386 1078

$ 228,944.00 $ 306,064.00 $ 423,372.00


September
32000 TVA 10%
8
$ 256,000.00
$ 25,600.00
$ 281,600.00
VAT Declaration April May June
VAT collected $ 28,000.00 $ 36,000.00 $ 48,000.00
Vat Deductable $ 23,596.00 $ 33,426.00 $ 22,648.00
Credit of VAT
September
28800.00 VAT to pay $ 4,404.00 $ 2,574.00 $ 25,352.00
3200.00 New Credit of VAT
0.00

September
3200.00
5
$ 16,000.00
$ 1,600.00
$ 17,600.00

September
$ 70,400.00
$ 158,400.00
$ 88,000.00

September

April May June


Insurance 1500 1500 1500
VAT Deductable 150 150 150 450
Total 1650 1650 1650

April May June


Utilities 14000 14000 14000
VAT Deductable 1400 1400 1400 4200
Total 15400 15400 15400

April May June


Land Purchasing 25000
VAT Deductable 0 2500 0 2500
Total 0 27500 0

April May June


Interest 460 1260 980
VAT Deductable 46 126 98 270
Total 506 1386 1078

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