Extract
[...] It may be interesting to put in place a cost tracking system to quickly identify discrepancies and take the necessary corrective measures. Finding the discrepancies that minimize costs is the goal to be achieved in order to realize the most profit. It is certainly necessary to negotiate with suppliers to lower the purchase prices of raw materials. Finally, production processes need to be optimized. This action can be the source of cost reduction, rather than profit being due to economies of scale. In this case, search for ways to reduce production costs, for example by improving labor efficiency. [...]
[...] Conclude in ten lines. For this question, the allocation is equal in terms of common fixed charges such as rent, depreciation and financial interest. Element Activity A Activity B Activity C Total Turnover 14675 16741 20328 51744 Cost of goods sold 2882 5251 7685 15818 Gross margin 11793 11490 12643 35926 Fixed charges Personnel costs (10501) (17501) (28002) Rent component (1823) (1823) (1823) (5469) Depreciation component (113) (113) (113) (339) Financial interest component Total fixed charges (1966) (12467) (19467) (33900) Operating result 9827 -977 -6824 2026 Corporate tax (506,5) Net result 1519,5 Question From the differential income statement of question calculate the break-even point, the point of death date, the safety margin and the safety index for each activity. [...]
[...] What can you conclude about the level of forecasted cash? -Concerning the question: « Is the financial result only determinable from the budgets? Establishing these budgets allows the company to have a clear vision of its financial situation and make informed decisions. It is essential to regularly update these budgets and compare them to the actual results to adjust the forecasts if necessary. We believe that the financial result cannot be determined solely from the budget. In fact, the budget is a forecast, an estimate of future revenues and expenses. [...]
[...] In the event of a VAT claim, a request for deferral will be made. The entire deductible VAT is due at the time of invoicing. The monthly linear depreciation of existing tangible assets: 800 euros; the layout is depreciated linearly over 10 years. In addition, it should be taken into account that the value of tangible assets already acquired as of 31/12/2024 is 46,000; other fixed costs: no, no profit distribution policy (according to the statement, receivables: 24,500; stocks: trade payables 24,650; social debts: 3,600, bank loans: equity: 45,750 Question Establish the entire budget (purchases, sales, investment, salary, VAT and cash flow) for the 1st semester of 2025 semester 2025 Month Sales (mugs) Price HT/box Turnover HT Variable charges HT/box Variable charges HT total Fixed charges HT total January-April 15% of = 1 875/month 2?100? [...]
[...] Conclude on a dozen lines. What can you recommend? Label Balance Nature of the charge Part of Revenue Turnover 51744 100,00% Purchases of merchandise (15818) Variable 30,56% Variable Cost Margin 35926 69,43% Fixed Charges Rent (5469) Fixed and Incompressible 10,56% Salaries (28002) Fixed and Incompressible 54,11% Depreciations (339) Fixed and Incompressible 0,65% Financial Interests Fixed and Incompressible 0,17% Total Fixed Charges (33900) Fixed and Incompressible 65,51% Operating Result 2026 3,91% Corporate Tax (506,5) Net Result 1519,5 2,93% From this differential income statement, it is clear that personnel expenses and charges are a post that corresponds to more than half of the turnover (54.11%) The net result of 1519.5 euros is positive, this means that Mr. [...]
