Chg Pct Chg columns Dollar Chg Pct Chg n industries 1 2 Using the two most

Chg pct chg columns dollar chg pct chg n industries 1

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Chg & Pct Chg columns. Dollar Chg Pct Chg
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. n industries.
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1 2 Using the two most recent years shown create a two-year percentage of sales forecast for the items s Use the 2-year percentage of sales forecast to develop a pro forma budget for the following year. As Develop a quarterly sales budget for the following year. Income Statement for the year ended: 2012 2013 2014 Sales $ 498,541 $ 367,450 $ 389,864 Cost of Goods Sold Inventory, 1/1 $ 116,081 $ 85,919 $ 112,969 Purchases $ 115,372 $ 147,970 $ 187,540 Available for sale $ 231,453 $ 233,889 $ 300,509 Inventory, 12/31 $ 85,919 $ 112,969 $ 129,125 Cost of goods sold $ 145,534 $ 120,920 $ 171,384 Gross profit $ 353,007 $ 246,530 $ 218,480 Expenses Advertising $ 6,166 $ 5,915 $ 6,770 Office lease $ 8,750 $ 9,110 $ 9,544 Insurance $ 3,906 $ 3,754 $ 4,010 Office supplies $ 2,110 $ 2,680 $ 3,862 Salaries $ 62,378 $ 72,924 $ 94,347 Communications $ 3,708 $ 5,507 $ 7,014 Travel $ 1,070 $ 6,310 $ 8,733 Depreciation $ 4,192 $ 4,192 $ 4,192 Operating expenses $ 92,280 $ 110,392 $ 138,472 Operating income $ 260,727 $ 136,138 $ 80,008 Taxes $ 65,182 $ 34,035 $ 20,002 Net income $ 195,545 $ 102,104 $ 60,006 3 Sensitivity analysis measures the impact of changes. What would be percentage effect on net profit =(J39-73512)/73512 4 What is a pro forma financial statement? Define the term forecasting .
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5 6 The following are weekly sales volume figures. Compute a three week moving average. Round the a Use the TREND function as an ARRAY function to predict weekly sales for the time series and to pred Week Sales volume Moving Avg 1 748 2 660 3 814 4 693 5 572 6 374 7 297 8 418 9 451 10 825 11 770 12 792 13 770 14 660 15 704 16 17 18 7 Differentiate linear and nonlinear relationships. 8 Next, create a second Scatter Diagram using the same data points. Insert a 3rd order polynomial tren Define baseline data . Considering the sales volume data in the previous problem, plot Weeks by Sales volume in a Scatter
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shown in the income statement. ssume a 6% sales increase over the previous year. Percentage of Sales Sales Bu 2-year average 2015 Projection Q1 Q2 be of a 2% price increase of the COGS purchases)
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average to the nearest whole number. dict sales for weeks 16-18. Round to the nearest whole number. nd line. Does this trend line fit the data better? Diagram. Insert a linear trend line including R 2. Does a straight line fit the data well?
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Q3 Q4
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1 Describe the key components of developing an effective business case. 2 The following represent key elements in developing a business case and show Year: 1 2 3 4 5 New E-Reader: Sales Forecast ($Millions) Total sales, New E-Reader $8 $14 $18 $28 Cost of Goods Sold @ 50% of sales $4 $7 $9 $14 Incremental Gross Profit, New E-Reader $4 $7 $9 $14 In this case the relevant benefit of the new product is the incremental profit. incremental value $4 $7 $9 $14 $0 The relevant cost factors should be identified and estimated over the timeframe of the case. 3 Relevant costs: Lost value, Current Product $6.00 $6.00 $6.00 $6.00 Advertising $2.00 $1.00 $0.50 $0.50 New product management team $1.00 $1.00 $1.00 $1.00 Market research expenses $0.50 $0.00 $0.00 $0.00 Incremental maintenance $0.00 $0.50 $0.50 $0.50 4 Total costs $9.50 $8.50 $8.00 $8.00 5 Calculate net income. EBITDA ($5.50) ($1.50) $1.00 $6.00 6 Less: Depreciation $1.00 $1.00 $1.00 $1.00 Income before taxes ($6.50) ($2.50) $0.00 $5.00 7 36% ($2.34) ($0.90) $0.00 $1.80 Net income ($4.16) ($1.60) $0.00 $3.20
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New equipment investment $10.00 8 Estimate cash flow Net cash flow ($13.16) ($0.60) $1.00 $4.20 9 Determine the cumulative net cash flow and undiscouted payback period.
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