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    Bản sao Group 4 Kế toán Quản trị R2

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    Mai Linh
    The document contains detailed information on a company's initial sales operations including production capacities, investments, costs, sales policies, reports, and income statements. It provides data on demand, device limits, expanded investments, fixed and variable costs, breakeven analysis, sales volume and price, revenue, expenses, profit and loss, and banking. The tables outline planning and performance metrics for the company's first quarter of sales.

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    Bản sao Group 4 Kế toán Quản trị R2

    Uploaded by

    Mai Linh
    15 views15 pages
    The document contains detailed information on a company's initial sales operations including production capacities, investments, costs, sales policies, reports, and income statements. It provides data on demand, device limits, expanded investments, fixed and variable costs, breakeven analysis, sales volume and price, revenue, expenses, profit and loss, and banking. The tables outline planning and performance metrics for the company's first quarter of sales.

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    Bản-sao-Group-4-Kế-toán-Quản-trị-R2

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    The document contains detailed information on a company's initial sales operations including production capacities, investments, costs, sales policies, reports, and income statements. It provides data on demand, device limits, expanded investments, fixed and variable costs, breakeven analysis, sales volume and price, revenue, expenses, profit and loss, and banking. The tables outline planning and performance metrics for the company's first quarter of sales.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    15 views15 pages

    Bản sao Group 4 Kế toán Quản trị R2

    Uploaded by

    Mai Linh
    The document contains detailed information on a company's initial sales operations including production capacities, investments, costs, sales policies, reports, and income statements. It provides data on demand, device limits, expanded investments, fixed and variable costs, breakeven analysis, sales volume and price, revenue, expenses, profit and loss, and banking. The tables outline planning and performance metrics for the company's first quarter of sales.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 15

    Table 1: COMPREHENSIVE INFORMATION ON THE COMPANY’S INITIAL SALES OPERATION

    Total demand in Quarter 1 of year N


    Beer bottles hl
    Beer barrels hl
    Total hl
    Device capacity limit
    Processing: M0 50,000 hl
    Tempering: M1 40,000 hl
    Bottle packaging: MA2 20,000 hl/morning shift/quarter
    Barrel packaging: MA1 unlimited hl/morning shift/quarter
    Expanded investments:
    + For processing
    Purchase value 240,000 payment unit for
    Payment: quarter I 80,000
    quarter II 80,000
    quarter III 80,000
    Operation: After quarter 2
    Follow-up costs of investments:
    Amortization 2.5% in money
    Additional salary for processing 30,000 payment unit
    General costs
    for processing 5,000 payment unit
    + For tempering:
    Rental 10,000 hl
    Purchase 50,000 hl
    Amortization 2.5% price
    Bottle and barrel packaging:
    + Barrel packaging 20,000 hl

    + Bottle packaging:
    Morning shift 20,000 hl
    Afternoon shift 20,000 hl
    Night shift 20,000 hl
    Volume in storage 30,000 hl
    Value 1,800,000 hl
    Basis for price valuation
    From next quarter add
    Finance
    + Buy: Deduct from this quarter’s TGNH account
    + Sell: Record in next quarter’s TGNH account
    Irregular credits 10% /quarter
    Bank credits 4% /quarter
    Loan payment:
    Consumption branches:
    + Number in operation 4
    + Cost for one branch 20,000 payment unit
    total 80,000 payment unit
    + Time required to launch a new branch payment unit
    + Time required to close a branch payment unit
    + Compensation cost for closing a branch 10,000 payment unit
    Fixed costs for a quarter (be mindful of changes in production structure when expanded investment has been decid
    Salary for processing 340,000 payment unit
    General costs for processing 140,000 payment unit
    Administrative costs 360,000 payment unit
    Consumption costs 60,000 payment unit
    Credit interests 68000 payment unit
    Amortization: 46,875 payment unit
    Spending for market research 10,000 payment unit
    Spending for branches 80,000 payment unit
    Total fixed costs 1,104,875 payment unit
    Variable costs
    Barley, ferment, water 18.3 payment unit
    Hops 2.1 payment unit
    Waste -1.4 payment unit
    Total variable costs 19 payment unit
    Cost for bottle (barrel) packaging and consumption (variable):
    Bottle, barrel packaging at morning shifts 8 /hl
    Bottle, barrel packaging at afternoon shifts 10 /hl
    Bottle, barrel packaging at night shifts 10 /hl
    Beer tax 16.2 payment unit/hl
    Advertisement 8% sales revenue
    Commission 2% sales revenue
    Shipping costs 3% sales revenue
    Other important figures:
    AL SALES OPERATION

    1 unit of hl = 100 l

    g shift/quarter
    g shift/quarter

    20,000 hl
    monetary units
    monetary units
    monetary units

    6,000 payment unit

    price 1,000,000 payment unit/quarter


    price 500,000 payment unit
    1250 payment unit

    price per 1 hl 2 payment unit


    in money 40,000 payment unit

    price 8 /hl in money 160,000


    price 10 /hl in money 200,000
    price 10 /hl in money 200,000

    fixed costs for 1 unit of product + processing costs (19 monetary units)
    Calculate fixed costs (mindful of several variants such as: loan interests paid, market research, depreciation, costs fo
    anded investment has been decided):

    2 /hl
    2.5 /hl
    2.5 /hl
    rket research, depreciation, costs for branches, etc.) + 19 monetary units (variable costs for processing)
    Table 2: BREAKEVEN POINT ANALYSIS

    K-Fixed cost 1,104,875


    k-Variable cost /hl 19
    p- Sales price/hl 53.52734375
    x- Sales volume 32000.00

    Total Revenue 1712875


    Total Cost 1,105,892
    Gross Profit
    Table 3: SALES POLICY DECISIONS
    COMPANY: Group 4
    Quarter: 1
    Maximum volume of beer that can be sold in the quarter 31,007
    Production volume according to plan 31,007
    Price of beer in the quarter

    Fresh beer 100

    Bottled beer 120


    Advertisement cost 8%
    Commission for consumption 2.0%
    Capital loan payment 0
    Additional loan 0
    Is there expanded investment? No
    Is there plan for expanded storage capacity? No
    If yes:
    Consumption branch No
    Is there plan to open additional consumption branch No
    If yes, when? Rent
    Is there plan to close consumption branch? No
    Is there requirement for market research? No
    Research on what indicator?
    hl
    hl

    payment
    unit/hl
    payment
    unit/hl
    of revenue
    of revenue
    payment unit
    Table 5: SALES REPORT
    COMPANY: Group 4
    Quarter: 2
    Sales:
    Bottled beer, quantity 17,481 hl, in money 2097720
    Fresh beer 24,128 hl, in money 2412800
    Volume 41609.00 hl
    payment unit
    Total revenue 4510520
    Table 6: INCOME STATEMENT
    COMPANY Group 4
    Quarter 1

    Cost Money
    Fixed costs 1,104,875
    Salary for processing 340,000
    General costs for processing 140,000
    Administrative costs 360,000
    Consumption cost 60,000
    Loan interests 68,000
    Amortization 46,875
    Market research 10,000
    Spending for branches 80,000
    Other expenses 0
    Storage rental 10,000
    Variable costs for processing 589,133

    Variable costs for consumption 1,453,457


    Bottling cost 193,024
    Beer tax 674,066
    Advertising expense 360,842
    Shipping costs 135,316
    Commission 90,210
    Irregular loan interests 0
    Inventory deduction 64,695
    TOTAL COST 3,212,160
    Before-tax profit 1,298,360
    Taxable profit
    50% tax 649,180

    After-tax profit 649,180


    Fresh beer 17,481 3,405
    Bottled beer 24,128

    Result Money
    Revenue 4,510,520
    Fresh beer 2,412,800
    Bottled beer 2,097,720

    recorded into bank cash account

    recorded into equity capital account


    Balance sheet
    Assets Equity capital 1022688.7
    Fixed asset 1,104,875 Loan capital 0
    Fixed assets depreciation (-) 430243.75

    II. Current assets


    Finished products: 64695
    Debts to be collected: 0
    Money in the bank -577,125
    1022688.65 1022688.7
    Table 3: SALES POLICY DECISIONS
    COMPANY: Group 4
    Quarter: 1
    Maximum volume of beer that can be sold in the quarter 32,000 hl
    Production volume according to plan 32,000 hl
    Price of beer in the quarter
    payment
    Fresh beer 115 unit/hl
    payment
    Bottled beer 125 unit/hl
    Advertisement cost 8% of revenue
    Commission for consumption 2.0% of revenue
    Capital loan payment 0 payment unit
    Additional loan 0
    Is there expanded investment? No
    Is there plan for expanded storage capacity? No
    If yes:
    Consumption branch No
    Is there plan to open additional consumption branch No
    If yes, when? Rent
    Is there plan to close consumption branch? No
    Is there requirement for market research? No
    Research on what indicator?

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