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    22 11

    Uploaded by

    ADITHYA KOVILI

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    22 11

    Uploaded by

    ADITHYA KOVILI
    4 views5 pages

    Original Title

    22-11

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    4 views5 pages

    22 11

    Uploaded by

    ADITHYA KOVILI

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    1)

    Fixed costs 48000

    sales 9.2
    v.c 1.2
    Contribution 8

    BEP 6000

    MOS 9900

    39.3939393939394

    2) Fixed costs 3600

    Drinks Food items


    sale value 0.792 0.352

    0 0

    BEP 3146.853

    MOS
    36.4272091544819

    PV RATIO OF GYM 86.95652 SV


    GYM +PAR 8700
    PV RATIO OF CRECHE 87.5 CRECHE 160 4800
    13500
    124200
    0
    CRECHE 3600
    28800

    153000

    70.58294
    16.47059
    87.05353
    SALES 153000
    CONTRIBUTION 133191.9
    LESS:FC 56000

    77191.9

    4)
    1) PROFIT
    2) INVESTMENT
    3) RELIABILITY OF THE INFORMATION USED IN THE CALCULATION

    1) CAFÉ DISSATISFACTION (CUSTOMERS)


    2) ATTRACT NEW CUSTOMERS
    3) CHILDREN FREE ENVIORNMENT

    Q1 Q2 Q3 Q4 Q1
    REVENUE 14096 14377.92 14665.48 14958.79 15257.96
    COS -8740 -8914.3104 -9092.597 -9274.449 -9459.938
    GP 5356 5463.6096 5572.882 5684.339 5798.026
    DC -705 -718.896 -733.2739 -747.9394 -762.8982
    AC -2020 -2020 -2020 -2020 -2020
    OP 2631 2724.7136 2819.608 2916.4 3015.128

    PROBLEMS
    1) discount
    2) 6 million inv

    IMP
    1) REDUCE ELEMENT OF UNCERTAINITY
    2) FORCE MANAGERS TO ASSESS REGULARLY
    3) PLANNING AND CONTROL WILL BASED ON MOST RECENT PLAN
    4) always longer period budget will be available

    PROBLEMS CHANGE IN BUD SYS

    1) RESISTANCE FROM EMP


    2) TAKE TIME TO ADAPT TO NEW SYSTEM
    3) COST OF IMPLEMENTATION
    4) MANAGERS NEED TO BE TRAINED
    5) LACK NEW NECESSARY SYSTEM FOR NEW BUDGET
    6) Difficult to obtain informatiom

    328

    1) TM fd

    Sales int 990000


    ext 7500000 400000
    1390000
    variable coFPC -900000 -400000
    VPC -5490000 -800000
    VSC -375000 -20000
    FAO -375000 -80000

    -7140000 90000

    360000 -90000
    -180000 0

    180000 85000
    9000 0

    71 5.666667
    71.66667

    1 no bonus for td div


    2 manager demotivated
    3 inefficiency in the company
    4 labour turnover

    there is no price for getting 2 div bonus

    Q2:
    Financial perspective: It is the measuremenr of traditional financial performance such as sales costs gp p

    Customer perspective: It tells why do the customer return the product. It may be due to the time quality

    internal business perspective: it tells about how we can deliever these goods to the target customers

    innovation and business perspective tells that whether the company has developed any new product or

    1) It tells the clear picture of financial performance


    this is the indicator which mainly use all companies to calculate the success of business
    Whether profit is made on ordinary activities of business
    profit is more or less than last year
    intuitive method

    value created to shareholder


    how it appers to customer in a competitive market
    areas to be improved to achieve financial and customer objective
    areas which contribute to improve for creating future value
    such as sales costs gp percentage earnings per share share price

    e due to the time quality, performance and cost

    the target customers

    ped any new product or not

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