Case Explanation: cash budgetingHistory: Jefferys, invention of Pasta serverProduction: dataMarketing: dataFinancial Implication: dataData: Composition of Canadian Households;Balance sheet(July 15, 1994)Jefferys Personal balance sheet (July 15, 1994)Production Schedule in Unit2
3Study QuestionsQ1：What is the Case? (1)event?(2)Companies?(3)Persons?(4)Time? Whatis the problem?(5)Why is the problem?(6)Possible Solutions?Q2：Analyses (1) Background of Chef’s Toolkit Inc.? (2) CV of managers? (3)What is the invention? (4)Company Size-up:production, marketing,and financial status?Q3：Budgeting(monthly sales : 10,000; 5,000; 30,000): productionschedule, cash budget, Pro-forma income statement, Pro-forma balancesheetQ4：How can the firm avoid loss? Break –even calculation?Q5: How much money do the firm need for financing? Should Dale Raidinvest? What are his risks?