Contribution margin by babbian

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									                                                            MANAGEMENT OF STOCK AND EQUIPMENT
                                                                       Yellow boxes to be filled in. Other boxes are protected
                                         quantities
                                                      cost /unit       month 1       month 2      month 3     month 4      month 5
                                          month 0
boats to be produced          boat A             70   €3,000.00               35            35         35                          0
                              boat B             90   €6,000.00               60            60         60                          0
                              boat C             50 €10,000.00                12            12         12                          0
plastic needed                                        €4,200.00                43           43         43             0            0
stock beginning of month      in stock           16                        13.0          -5.0        -23.0           2.0          2.0
                              order              40                         25           25           25                           0
stock end of month                                                      35.0         -23.0        -41.0        2.0          2.0
cost                                                                   €180,600 €180,600 €180,600                    €0           €0
wood needed                                           €1,450.00            21.5          21.5         21.5            0            0
                              in stock         27.5                            21           0.5           0           0            0
                              order              15                              1          21            0           0            0
stock end of month                                                      0.5           0.0         -21.5        0.0          0.0
                              mouldin
machine-hours needed          g                           €25.00           1336         1336         1336             0            0
                              finishin
                              g                           €35.00           1526         1526         1526             0            0
                              mouldin
machine-hours available       g                                    9       1800         1800         1800        1800         1800
                              finishin
                              g                               10           2000         2000         2000        2000         2000
                              mouldin
machine bought/sold this      g                                                  0
                              finishin
month (bought: + sold: -)     g                                                  0
cost of manufacturing                                                   €86,810       €86,810      €86,810           €0           €0
                              mouldin
                              g                                               464        464          464        1800         1800

Production capacity still
                              finishin
available (m/h)               g                                               474        474          474        2000         2000
Total direct cost (value)                                               267,411       267,410      267,389            0            0

QUANTITIES SOLD                  A                                             12           23
                 this month      B                                               4           0
                                 C                                               3           0
STOCK OF BOATS                   A               70                            93        105          140         140          140
              end of month       B               90                           146        206          266         266          266
                                 C               50                            59           71         83            83           83
STOCK AND EQUIPMENT
 in. Other boxes are protected
                      month 6       month 7      month 8      month 9 month 10 month 11 month 12

                               0                         0            0                       0           0
                               0                         0            0                       0           0
                               0                         0            0                       0           0
                               0            0            0            0           0           0           0
                              2.0          2.0          2.0          2.0         2.0         2.0         2.0
                               0            0            0            0           0           0           0
                        2.0          2.0          2.0          2.0         2.0         2.0         2.0
                              €0           €0           €0           €0          €0          €0          €0
                               0            0            0            0           0           0           0
                               0            0            0            0           0           0           0
                               0            0            0            0           0           0           0
                        0.0          0.0          0.0          0.0         0.0         0.0         0.0

                               0            0            0            0           0           0           0


                               0            0            0            0           0           0           0


                          1800         1800         1800         1800       1800        1800        1800


                          2000         2000         2000         2000       2000        2000        2000




                              €0           €0           €0           €0          €0          €0          €0


                          1800         1800         1800         1800       1800        1800        1800


                          2000         2000         2000         2000       2000        2000        2000
                               0            0            0            0           0           0           0




                           140          140          140          140        140         140         140
                           266          266          266          266        266         266         266
                              83           83           83           83          83          83          83
ARKHE                                                     Analyse des coûts et des marges                                ARKHE
International                                                   en CV et CF décidés                                      Kalypso

                                                      CONTRIBUTION MARGIN
                                                       Boat             A                   B            C
           Unit sales price                                              1,800 €             3,500 €         28,000 €
                                                   VARIABLE COSTS = Direct costs
           Raw material        Plastic            Consumption               0.20               0.40                1
                                                  Unit cost               €4,200             €4,200             4200
                                                  Cost/boat                 €840             €1,680             4200
                               wood               Consumption               0.10               0.20              0.5
                                                  Unit cost               €1,450             €1,450             1450
                                                  Cost/boat                 €145               €290              725
           Machine Hours       Moulding           Consumption                  8                 12               28
                                                  Unit cost (ex. tax)        €25                €25               25
                                                  Cost/boat                 €200               €300              700
                               Finishing          Consumption                 10                 14               28
                                                  Unit cost MH            €35.00             €35.00               35
                                                  Cost/boat             €350.00             €490.00              980

           Direct production costs / unit                               €1,535.00       €2,760.00               6605
                             Representatives' Commission                     10%             10%                   0
                             Reps' direct costs                              €180            €350             €2,800

           Direct distribution costs / unit                                  €1,715             €3,110        €9,405

                CONTRIBUTION MARGIN / Unit                                     €85               €390        €18,595

           Expected sales                                                      140                110             25

           CM for each model                                              €11,900           €42,900      €464,875

           Combined CM                                                   >                  >            €519,675

                                                           FIXED COSTS

                 Overhead(s)

           Management                                                                                        €50,000

           Maintenance     Moulding                                              1              €2,000        €2,000
                           Finishing                                             1              €2,000        €2,000
           workshop maint. Moulding                                                                           €5,000
                           Finishing                                                                          €4,000
                                                    Gross value      Annual rate nb of months
           Depreciation        Buildings               €800,000.00         5.00%            12                €3,333
                               Others                €1,560,000.00        15.00%            12               €19,500
                               Equipment               €150,000.00        20.00%            12                €2,500

           Financial costs     LMT loans             €1,800,000.00        10.00%                   12        €15,000
                               ST loans                €600,000.00         5.00%                   12         €2,500
                               Negotiated loans              €0.00        11.00%                   12             €0
                               Overdraft                     €0.00        15.00%                   12             €0

           Representatives     salaries                                          8           € 6,000         €48,000

           Total overhead costs (expenses)                                                               €153,833

           Disposable margin (gross margin)                                                              €365,842

           Managed (discretionary) costs
           Accountant                                                                                      €1,500
           Consulting                                                                                     €25,000
           Advertising                                  €10,000.00     €20,000.00      €40,000.00        €110,000
           Financial costs
           Total managed costs                                                                           €136,500
           Total fixed costs                                                                             €290,333

           NET INCOME (before taxes)                                                                         €75,508

           Margin rate                                                                                            6%

fab7481f-2e91-4a4d-a2aa-963be166472b.xls                                                                                 5/2/2013
Contribution margin                                                    3/8                                              11:13 PM
How to forecast sales

1. Start from sales in month 3.                            45          23     12
                                                                     April                    May
                                                            A           B      C       A

2. Apply coefficient of seasonality. Last month:           0.8         1.4    0.9     1.4

                                        this month:        1.4         1.5     1      1.6
    Seasonally adjusted sales                              79          25     13      143
3. Apply market index (A=-5, B=1; C=+15)                   75          23     13      136
4. Number of representatives hired                       2 = +27%     1.27           1=+10%
(8 -> 12 reps = +50% sales)                                95          30     16      150
5. Assess and apply coef. for advertizing efficiency       1.10       1.20    1.30    1.15
    (max boost: A= 20%, B=30%, C=50%)                     105          36     21      172
6. Add +/- 5-20% competitive edge (best marketing mix)     1.20       1,05    1.10    1.10
TOTAL SALES                                               125       #VALUE!   23      189
May                     June
  B      C       A        B       C

 1.5     1      1.6       1.9    1.5

 1.9    1.5      2        3       1
####    35      237     ######   47
####    33      272     ######   54
 1.10          2=+13%    1.13
####    36      308     ######   61
 1.14   1.40    1.10     1.25    1.20
####    50      339     ######   73
 1.30   1.40    1.05     1.15    1.20
####    71      355     ######   88
fab7481f-2e91-4a4d-a2aa-963be166472b.xls             6/8                                            5/2/2013
000                                                                                                11:13 PM
                                                  MARGE SUR COUT VARIABLE
                                                          Bateau          A              B
              Prix de vente unitaire                                      4,000 €        8,000 €

                                                     CHARGES VARIABLES
              MP                 Plastique            Consommation              0.20        0.40
                                                      Prix unitaire          3,100 €     3,100 €
                                                      Coût/Bateau              620 €     1,240 €
                                 Bois                 Consommation              0.10        0.20
                                                      Prix unitaire          1,050 €     1,050 €
                                                      Coût/Bateau              105 €       210 €
              HTM                Moulage              Consommation                 8          12
                                                      Coût unitaire             25 €        25 €
                                                      Coût/Bateau              200 €       300 €
                                 Finition             Consommation                10          14
                                                      Coût unitaire             35 €        35 €
                                                      Coût/Bateau              350 €       490 €

              Coût Variable Unitaire Production                              1,275 €     2,240 €

                                 Commission Représentant                       10%         10%
                                 Frais variables rep.                         400 €       800 €

              Coût Variable Unitaire Distribution                            1,675 €     3,040 €

              MARGE SUR COUT VARIABLE Unitaire                               2,325 €     4,960 €

              Prévision ventes                                                   60          70

              MSCV de contribution                                         139,500 €   347,200 €

              Charges fixes spécifiques Publicité                           10,000 €    20,000 €

              Marge sur coûts spécifiques                                  129,500 €   327,200 €

              MARGE / COUTS SPECIFIQUES cumulée                                        471,650 €

                                             CHARGES FIXES NON SPECIFIQUES

              Administration                                                            25,000 €

              Entretien          Moulage                             12      3,000 €    36,000 €
                                 Finition                            12        600 €     7,200 €

                             Constructions
              DA Amortissements                                800,000 €      5.00%      3,333 €
                             Installations                   1,560,000 €     20.00%     26,000 €
                             Autres                            150,000 €     15.00%      1,875 €

              Frais financiers

              Représentants                                          12      6,000 €    72,000 €
              Frais financiers

              TOTAL CHARGES FIXES (non spécifiques)                                    171,408 €

              MARGE NETTE (avant IS)                                                   300,242 €
  fab7481f-2e91-4a4d-a2aa-963be166472b.xls   7/8              5/2/2013
  000                                                        11:13 PM
  MARGE SUR COUT VARIABLE
                                                C
                                               12,000 €

     CHARGES VARIABLES
                                                      1.00
                                                   3,100 €
                                                   3,100 €
                                                      0.50
                                                   1,050 €
                                                     525 €
                                                        28
                                                      25 €
                                                     700 €
                                                        28
                                                      35 €
                                                     980 €

                                                   5,305 €

                                                      10%
                                                   1,200 €

                                                   6,505 €

                                                   5,495 €

                                                       10

                                               54,950 €

                                               40,000 €

                                               14,950 €




CHARGES FIXES NON SPECIFIQUES
ARKHE                              Analyse des coûts et des marges                      ARKHE
International                             en coûts variables                            Kalypso
                                     CONTRIBUTION MARGIN
                                         Boat          A                  B             C
Unit sales price                                         4,000 €           8,000 €      12,000 €
                                  VARIABLE COSTS (direct costs)
Raw material      Plastic           Consumption             0.20              0.40          1.00
                                    Unit cost            € 3,100           € 3,100       € 3,100
                                    Cost / Boat            € 620           € 1,240       € 3,100
                  Wood              Consumption             0.10              0.20          0.50
                                    Unit cost            € 1,050           € 1,050       € 1,050
                                    Cost / Boat            € 105             € 210         € 525
Machine hours     Moulding          Consumption                8                12            28
                                    Unit cost               € 25              € 25          € 25
                                    Cost / Boat            € 200             € 300         € 700
                  Finishing         Consumption               10                14            28
                                    Unit cost               € 35              € 35          € 35
                                    Cost / Boat            € 350             € 490         € 980
Direct production costs / unit                           € 1,275           € 2,240       € 5,305
                  Representatives' Commission               10%               10%           10%
                  Reps' direct costs                       € 400             € 800       € 1,200
Direct distribution costs / unit                         € 1,675           € 3,040       € 6,505
CONTRIBUTION MARGIN / Unit                               € 2,325           € 4,960       € 5,495
Expected sales                                                60                70            10
DCM for each model                                    € 139,500          € 347,200      € 54,950

Combined CM                                                >              >            € 541,650

                                           FIXED COSTS

Management                                                                            €25,000.00
                                                      Workposts  Unit upkeep
Upkeep             Moulding                                   12          € 3,000     €36,000.00
                   Finishing                                  12            € 600      €7,200.00
                                     Gross worth Annual depreciation rate
Depreciation       Building            €800,000.00        5.00%                12      €3,333.33
                   Others            €1,560,000.00       15.00%                12     €19,500.00
                   Equipment           €150,000.00       20.00%                12      €2,500.00

Financial costs Long/medium term       €800,000.00          10.00%             12      €6,666.67
                   Short term                €0.00          10.00%             12          €0.00
                   Negotiated                €0.00          14.00%             12          €0.00
                   Overdraft                 €0.00          18.00%             12          €0.00

Representatives                                                      8     € 6,000    €48,000.00
                                           A               B              C
Advertising                                € 10,000        € 20,000       € 40,000    €70,000.00

TOTAL FIXED COSTS                                                                    €218,200.00

NET INCOME (before taxes)
fab7481f-2e91-4a4d-a2aa-963be166472b.xls                                             €323,450.00
                                                                                        5/2/2013
CV & CF                                         8/8                                    11:13 PM

								
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