The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales...
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Transcript of The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales...
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The Financial PlanThe Financial Plan
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Operating & Capital BudgetsOperating & Capital Budgets Who works on budgets?Who works on budgets? SalesSales Operating CostsOperating Costs
List fixed costsList fixed costs Capital BudgetingCapital Budgeting
Long-term buyingLong-term buying
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Pro Forma Income Pro Forma Income StatementStatement
SalesSales How to forecast?How to forecast?
Cost of Good SoldCost of Good Sold Selling ExpensesSelling Expenses Salaries & WagesSalaries & Wages Insurance and Other ExpensesInsurance and Other Expenses
InvestorsInvestors TimeframeTimeframe EstimatesEstimates
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Pro Forma Cash FlowsPro Forma Cash Flows Why are cash flows necessary?Why are cash flows necessary? Cash v. A/RCash v. A/R Receipts > DisbursementsReceipts > Disbursements Receipts < DisbursementsReceipts < Disbursements How to calculate cash and How to calculate cash and
disbursements?disbursements? Percentages for each monthPercentages for each month
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Pro Forma Balance SheetPro Forma Balance Sheet AssetsAssets
““Actual cost or Actual cost or amount expended”amount expended”
CurrentCurrent FixedFixed
LiabilitiesLiabilities CurrentCurrent Long-termLong-term Pay immediately?Pay immediately?
Owner’s EquityOwner’s Equity ““Net worth of a Net worth of a
business”business”
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Break-Even AnalysisBreak-Even Analysis Why use it?Why use it?
TFC/ (Price-UVC)TFC/ (Price-UVC)
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Pro Forma Sources and Pro Forma Sources and Applications of FundsApplications of Funds
SourcesSources LoansLoans Personal fundsPersonal funds Net IncomeNet Income +Depreciation+Depreciation
ApplicationApplication Increase assetsIncrease assets Decrease L-T liabilitiesDecrease L-T liabilities Decrease owner’s equityDecrease owner’s equity
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SoftwareSoftware Microsoft ExcelMicrosoft Excel
AdvantagesAdvantages Other Software and FunctionsOther Software and Functions
PeachtreePeachtree Oracle Business SuiteOracle Business Suite