Extract
[...] We thank you in advance for your cooperation which will strengthen our partnership. Please accept, Gentlemen, our cordial greetings. The Director Edouard Lepic 3. Number of orders to obtain in order to make the day profitable Variable charges represent 35% of the average order price. The margin on variable cost is 65% of an order. Fixed charges for the event amount to ?4,881.00. Break-even point = fixed charges/margin on variable cost rate 4,881.00 x 0.65 = 3,172.52 4. Number of orders: 3,172.52/250 = 12.69 or 13 orders. [...]
[...] Mmargin and margin rate per family, global margin and global margin rate 3. Average amount of an order, the average amount of an order per family or per groupdefinition of product families. 4. Percentage of disputes and the percentage of disputes per supplier File Strengthening the partnership with suppliers 1. Budget forecast Designation Quantity PU Amount Tent Rental 50 12,00 ? 600 ? Communication - Client Couriers 1125 0,66 ? 743 ? - Supplier Couriers 80 0,66 ? 53 ? [...]
[...] - Posters 50 1,40 ? 70 ? - Prospectus 1000 0,12 ? 120 ? - Journal Insertion 3 60,00 ? 180 ? - Radio Message 21 11,00 ? 231 ? - Pen Gifts 350 0,40 ? 140 ? - Keyring Gifts 350 0,75 ? 263 ? [...]
[...] File Cash Flow Follow-up 1. Develop a cash flow tracking tool for the first quarter N CASH FLOW PLAN 12/N-1 01/N 02/N 03/N ENCAISSEMENTS CLIENT SORANO 7 216,17 7 853,13 7 592,94 CLIENT CARO+ 16 333,22 16 910,43 19 337,19 TOTAL ENCAISSEMENTS 23 549,39 24 763,56 26 930,13 DECAISSEMENTS SUPPLIER PAPER ST GILLES 8 000,00 PAPER PURCHASE 2 995,08 2 634,75 2 094,63 OFFICE SUPPLIES 504,39 368,85 537,15 ENGIE 844,35 837,45 849,57 SALARIES 19 032,24 19 040,94 19 198,59 EMPLOYER SOCIAL CONTRIBUTIONS 4 567,74 4 569,83 4 607,66 VAT TO BE PAID 5 889,00 5 622,00 6 408,00 TOTAL PAYMENTS 33 832,80 33 073,82 41 695,60 INITIAL TREASURY 2 168,38 PAYMENTS-RECEIPTS - 10 283,41 - 8 310,26 - 14 765,47 FINAL TREASURY - 8 115,03 - 16 425,28 - 31 190,75 Comments: the treasury is negative throughout the period, hence a readjustment to be made. [...]
[...] Analysis of the results obtained: Corrected Treasury Plan 12/N-1 01/N 02/N 03/N ENCAISSEMENTS CLIENT SORANO 26 372,94 13 186,47 10 549,18 2 637,29 CLIENT CARO+ 62 435,18 31 217,59 24 974,07 6 243,52 TOTAL ENCAISSEMENTS 44 404,06 35 523,25 8 880,81 DECAISSEMENTS SUPPLIER PAPER ST GILLES 8 000,00 PAPER PURCHASE 2 995,08 2 634,75 2 094,63 OFFICE SUPPLIES 504,39 368,85 537,15 ENGIE 844,35 837,45 849,57 SALARIES 19 032,24 19 040,94 19 198,59 EMPLOYER SOCIAL CONTRIBUTIONS 4 567,74 4 569,83 4 607,66 VAT TO BE PAID 5 889,00 5 622,00 6 408,00 TOTAL PAYMENTS 33 832,80 33 073,82 41 695,60 INITIAL TREASURY 2 168,38 PAYMENTS-RECEIPTS 10 571,26 2 449,43 - 32 814,79 FINAL TREASURY 12 739,64 15 189,07 - 17 625,71 Comments: - For client payments, we suggest that on the entire sales, clients pay 50% upfront by 02/N and the balance by 03/N. - Note that salaries, social contributions and VAT are subject to regulation, so no reclassification. - For miscellaneous purchases (paper, office supplies, ENGIE), these expenses will allow us to achieve sales targets, so no modification. - The treasury is positive until the end of February N. - However, it becomes negative in March of -17,625.71. So a GAP of this amount to be filled by a overdraft of 18,000 that we could ask for the salaries. [...]
