budgeted是什么意思geted在线翻译读音例

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CASHBUDGETS

Acompanyneedstoproduceacashbudgetinordertoensurethatthereisenoughcashwithinthebusinessto

achievetheoperationallevelssetbythefunctionalbudgets

Considerthefollowingsalesfiguresforanewlyformedcompanythatmakesmetalboxes:

January

($000)

February

($000)

March

($000)

Sales300400550

Thesefiguresarebasedonordersthatcustomershavealreadyplacedwiththecompanyafterconsiderablehardworkby

r,rtosecuretheordersthesales

10%ofcustomersagreedtopayimmediatelyforthemetal

emainingcustomers,60%agreedtopayafteronemonthand40%themetalbox

industryitisknownthat2%ofcreditcustomersneverpay(becausetheygooutofbusinessordisputetheinvoices)the

metalboxcompanyhasmadethedecisiontoreducethebudgetedcashinflowfromthecreditcustomerswhoshouldpay

aftertwomonthstoreflectthisfact(makingthepercentagewhopayaftertwomonth38%).Oncethemetalboxcompany

knowsthesepaymenttermsandtheestimatedirrecoverabledebtitcanproduceacashinflowbudgetfromthesales

budgetasfollows:

January

($000)

February

($000)

March

($000)

April

($000)

May

($000)

CASHSALES

(10%oftotal

sales)

30(w1)4055

CREDIT

SALES

Afterone

month

Aftertwo

months

162(w1)

216

103(w1)

297

137188

TOTAL

CASH

RECEIPTS38

W1Ofthe$300totalJanuarysales,$30paycashimmediatelytherefore$270arecreditsales(nocashinforatleastone

month)ofthis$270,60%willbereceivedonemonthlater,ieinFebruaryand38%twomonthslater,ieinMarch.

Rememberthe2%irrecoverabledebtwillneverbecashflow.

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Sonowthecompanycanseethatwhilethesalesrevenuesfiguresmaybehealthythereisadelaybetweenmakingthe

sthismatter?Itmattersifthecompanyneedstopaycashoutinordertokeep

mple,expensessuchaslabour,materialsandoverheadsmayhavetobepaidoutbeforethecashfromthe

nleadtoseriousliquidityissuesifnotmanagedproperly.

Ifthemetalboxcompanyhasalabourcostequalto20%ofthesalesvalueamaterialscostequalto25%ofthesalesvalue

andanoverheadcostequalto15%ofthesalesvalue,thenthefunctionalbudgetwouldbeasfollows:

January($000)February($000)March($000)

Sales300400550

Labour(20%)6080100

Materialsusage

(25%)75100138

Overheads(15%)456083

GROSSPROFIT120160219

Thecompanycanseethatthereisa40%grossprofitmargin,whichisconsideredgoodforthemetalboxindustrybuta

healthyprofitdoesnotnecessarilymeanahealthycashflow.

ConsiderthatlabourispaidweeklyoneweekinarrearsandthattherearefourweeksinbothJanuaryandFebruaryand

houtflowforlabourwouldbe:

January($000)February($000)March($000)

April

($000)

Labour457510822

Thematerialsupplierwillnotallowthemetalboxcompanyanycreditasbecauseitisanewlyformedcompany,ithasno

plierofmaterialsisalsoawarethatnewcompaniesoftenfailandgooutof

ore,thesupplierisinsistingoncashattimeofdeliveryforallmaterials

r,themetalboxcompanyhastobuythematerialsbeforetheycanbemadeintoboxes(thereforethe

materialpurchasebudgetdiffersfromthematerialusagebudget).Halfofthematerialsrequiredforproductionmustbe

purchasedandpaidforinthemonthpriortosaletheother50%canbepurchasedandpaidforinthemonththatthemetal

,thecashoutflowformaterialpurchaseswouldbe:

December

($000)

January

($000)

February

($000)

March

($000)

Materials388811969

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Monthpriorto

use(75x50%)

(100x50%)

+(138x50%)+

Monthofuse(75x50%)(100x50%)(138x50%)

edintheoverheadfigures

aboveisa$10,iationisanon-cashitemandshouldnotbeincludedinthe

panywillpaycashoutwhenthenon-currentassetispurchasedandmayreceivecashwhenthe

non-currentassetissold,butdepreciationisabookadjustmentintheaccountsandisnotacashflowthathastobepaid

ore,thecashoutflowforoverheadsis:

January

($000)

February

($000)

March

($000)

Overheads

35

(45–10)

50

(60–10)

73

(83–10)

Theconsiderthefirstthreemonths

tartofJanuarythemetalboxcompanywillhave$150,000cashinthecurrentaccount.

January

($000)

February

($000)

March

($000)

CASHINFLOWS

Sales30202374

CASHOUTFLOWS

Labour

Materials

Overheads

45

88

35

75

119

50

108

69

73

NETCASHFLOW(138)(42)124

OPENINGCASH

BALANCE15012(30)

CLOSINGCASH

BALANCE1歌颂老师的名言警句 2(30)94

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WHATUSEISTHECASHBUDGET?

Themetalboxescompanynowknowsthatalthoughboththesalesforecastandprofitmarginarehealthyduringthefirst

threemonths,panydirectorscannowconsiderinadvance,howthisdeficit

hthecompanywillhavequiteasubstantialcashsurplusandthedirectorswillconsiderinvesting

mple,ifthecompanyneededtobuya$60,000non-currentasset

duringthefirstthreemonthsitwoul周亚夫军细柳原文 densurethatitcouldbepaidforinMarchandnotFebruary.

Thecashbudgetcanalsobeusedtohelppreparethebudgetedstatementoffinancialposition,partofthecompany’s

adyknowthatthecashbalanceisbudgetedtobe$94,000attheendofthefirstquarter’strading

butthemetalboxcompanycanalsocalculatethematerialinventory,tradereceivablesandtradepayablesclosing

rtionofmaterialsarepurchasedbeforetheyarerequiredformanufactureandthereforetherewillbea

materialinventoryattheendofMarchequalto50%ofApril’l’ssalesareforecasttobe

$700,000thenthematerialinventorywillbe$算来浮生一梦 87,500($700,000x0.25x0.50).ReceivablesattheendofMarchare

expectedtobe$621,900($136,800stillduefromFebruary’ssalesplus$297,000and$188,100duefromMarchsales)the

tradepayableswillbezeroasthecompanypayscashforallofthepurchases.

etalboxcompanyh孙权劝学朗读音频 as$780,000of

outstandingreceivablesattheendofMarchascomparedtothe$621,900thatwasbudgeted,thenthiswouldindicatethat

customersweretakinglongertopaythantheiragreedterms(assumingthatthesales辛弃疾的词牌名有哪些 revenueswereasbudgeted)thisin

turnmayindicatethatthepersonresponsibleforcollectingthedebtarelessefficientthantheyshouldbe.

BeverleyJayisassessorforFoundationsinAccountancyPaperFFM,FoundationsinFinancialManagement