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Ecocina Calculator: Sales Projection Entry Enter Projected Stoves Sold Stoves % Waste % Unsold Produced Replacement Demos
Ecocina Calculator: Sales Projection Entry Enter Projected Stoves Sold Stoves % Waste % Unsold Produced Replacement Demos
Ecocina Calculator: Sales Projection Entry Enter Projected Stoves Sold Stoves % Waste % Unsold Produced Replacement Demos
SALES PROJECTION ENTRY ENTER PROJECTED STOVES SOLD Stoves Produced % Waste % Unsold Replacement Demos
351
PRICE PROJECTION ENTRY ENTER PRICE PER STOVE ----> COST PROJECTIONS BASED ON: Number of Stoves Sold 351 PROJECTION RESULTS:
1.0% US $ 40.89
1.0%
355
505.00 MXN
900
COMPONENTS OF Monthly MXN US $ Computation PROFIT Total Per Stove Per Stove Values Material Cost 53,041 151.11 12.24 ` Consumables 11,631 33.14 2.68 Other / stove production costs 1,053 3.00 0.24 3.00 Transportatons supplies/delivery 0 0.00 Tool Replacement 2,282 6.50 0.53 Factory Labor 22,438 63.93 5.18 Payroll Tax 3,197 9.11 0.74 14.250% Unsold Production Waste-Replacements) 1,067 3.04 0.25 1.000% Predicted Inflation 2,072 5.90 0.48 3.000% Sales Tax 23,043 65.65 5.32 13.000% Cost of Goods 119,825 341.38 27.64 Sales Income 177,255 505.00 40.89 57,430 163.62 13.25 32% Gross profit Overhead 22,666 64.57 5.23 100% Sales & Promotion Expense 32,953 93.88 7.60 Total Cost Per Stove 175,443 499.84 40.47 Net Profit 1,811.54 5.16 0.42 1%
Material Description pumice cement sand clay molasses fired tile 1/4" metal rod 1/2" x 1/8" flat bar 3/4" x 1/8" flat bar 3/4"x3/4"x1/8" metal angle 2mm x 1mx2m sheet metal sq.plate at grill center 1 mm steel sheet 1/2" sq. steel mesh(hrdwr cloth)
Stoves Manufactured = 355 # Purchase Size of Unit Units Purchased Required one 5 gallon bucket 355.00 14 pounds-1/6 90#bag 60.35 14 pounds-1/7 100# bag 49.70 355.00 355.00 3 at 12"x12": 7% breakage included 1,065.00 3.3m 1,171.50 1.53m 543.15 10cm 35.50 45cm 159.75 1 sheeet makes 8 grills comals 44.38 use scrap 12 skirts&20 grates/sht: 24.85 1.53 metersx40cm wide 7.81
MXN per Stove 10.65 14.52 6.05 0.25 0.62 10.77 6.47 5.52 0.66 6.96 65.67 10.31 12.66
MXN 355 Stoves 3,779.19 5,154.63 2,148.53 87.89 219.72 3,823.13 2,296.08 1,961.00 235.10 2,471.85 23,312.31 3,660.54 4,495.47
US $ per Stove 0.86 1.18 0.49 0.02 0.05 0.87 0.52 0.45 0.05 0.56 5.32 0.83 1.03
TOTAL MATERIALS
151.11
53,645.44
12.24
Consumable Name welding rod grinding disks heavy steel wire light steel wirepop rivets (blind rivets) tile saw bldes plasma tips work gloves welding gloves chop saw blade
Size of Unit Purchased 2.5 1-7" & 1-14" per 50, @$1.98 @ $4.20 1m 3m @ $1.00 per pound 2 1 cuts tile for 80 stoves $24 for both, cuts 280 stoves 1 pair for 60 stoves 1 pair for 50 stoves 1 cuts tile for 80 stoves
# Units Purchased 887.50 7.10 355.00 355.00 710.00 4.44 1.28 6.04 7.10 3.55
MXN per Stove 24.45 1.53 1.24 1.24 0.62 1.26 1.06 0.51 1.24 0.00
355.00 Stoves 8,678.95 543.15 439.44 439.44 219.72 447.13 377.30 179.36 439.44 0.00
US $ per Stove 1.98 0.12 0.10 0.10 0.05 0.10 0.09 0.04 0.10 0.00
33.14 184.25
11,763.93 65,409.37
2.68 14.92
Temporary Over-rides
Unsold Stoves % Waste or Replacement (Cost of Goods)
% Unsold Demonstration Stoves (Overhead) % Increase Base Amount
1%
Other per stove cost Other per month cost Time to make stove time average wage % Payroll/General Setup % Unsold production Material Expense/Ecocina Setup % Sales/General Setup Values above the Cost of Goods subtotal are for direct costs of producing a stove.
For example, include only those costs that have a direct bearing on the stove costs such as delivery to custo
We suggest treating sales costs separately from factory and overhead costs to help you evaluate the sales c Gross profit as % Sales % to this procuct x` Net Profit as % Sales
Note that this table has a column for # of Purchase Units required; this is an aid to monthly ordering.
8.00
0verhead increase as a percent of production Increase Labor Increase as a percent of production increase Change in New Amount
uate the sales component and the value of having others sell for you.
rdering.
Important Information About Color Coding: Enter Information in Green Fields Lavender fields contain calculations and should not be changed Grey fields are titles and should not be changed
Stove Material Entry Material Size of Unit Name Purchased MXN # Stoves MXN US $ Per Unit Per Unit Per Stove per Stove
1.00 5.88 7.14 1.00 1.00 0.33 0.30 0.65 10.00 2.22 8.00 14.29 45.45 10.65 14.52 6.05 0.25 0.62 10.77 6.47 5.52 0.66 6.96 65.67 10.31 12.66 0.86 1.18 0.49 0.02 0.05 0.87 0.52 0.45 0.05 0.56 5.32 0.83 1.03
10.65 pumice one 5 gallon bucket 85.41 cement 14 pounds-1/6 90#bag 43.23 sand 14 pounds-1/7 100# bag 0.25 clay 0.62 molasses 3.59 fired tile 3 at 12"x12": 7% breakage included 1.96 1/4" metal rod 3.3m 3.61 1/2" x 1/8" flat bar 1.53m 6.62 3/4" x 1/8" flat bar 10cm 15.47 3/4"x3/4"x1/8" metal angle5cm 4
2mm x 1mx2m sheet metal sheeet makes 8 grills comals 525.35 1 sq.plate at grill center 1 mm steel sheet use scrap 12 skirts&20 grates/sht:
147.31 575.60
TOTAL MATERIALS
151.11
12.24
MXN # Stoves MXN US $ Per Unit Per Unit Per Stove per Stove 9.78 0.40 1.98 2.5 24.45 76.50 50.00 0.12 1-7" & 1-14" per 50, @$1.98 @ $4.20 1.53 1.24 1.00 0.10 1m 1.24 1.24 1.00 0.10 3m @ $1.00 per pound 1.24 0.31 0.50 0.05 2 0.62 100.76 80.00 0.10 1 cuts tile for 80 stoves 1.26 0.09 $24 for both, cuts 280 stoves 295.23 277.78 1.06 29.71 58.80 0.04 1 pair for 60 stoves 0.51 61.89 50.00 0.10 1 pair for 50 stoves 1.24 100.00 0.00 1 cuts tile for 80 stoves 0.00
33.14 184.25
2.68 14.92
Ecocina Cost of Goods Database Per-stove calculations below are based on Stove Cost Calculator calculations using: # stoves sold Price per stove 351 505
NOTES ON TOOL REPLACEMENT COST ESTIMATE Estimate the cost of each piece equipment and the # of stoves which can be built with each tool. The Example Estimated total is a total figure from one factory but it is low for most factories Include only tools that have a significant impact on cost/stove (e.g., more than a penny per stove).
Each MXN US $ per Stove Stoves each unit MXN per Stove
1 10000 65000
Life in # ofCost
6.50
0.53
1 2 1
10,000.00 85,080.00
6.50
0.53
MXN US $ per Stove Examples are extra Utilities, delivery of supplies, other transportation costs per Stove Computation type Description Per MonthPer Stove 0.00 Cost/Month Total Transportaton/Delivery 0 0.00 0.24 Cost/Stove Total Electriccity/Water 3.00 3.00
Substantial Additional Direct Stove Production Costs
Average Annual Material, Consumable, Unsold Production, MXN % US $ Tool Replacement Inflation & Additional Production Costs per Stove Inflation per Stove 3% 5.82 0.47
100%
Note: Check to see that direct factory & overhead costs do not overlap with sales costs
Ecocina Cost of Goods Database The Tables below provide a very rough estimate for of material value in an alternate currency based on prices in another country. Enter the Currrency Initials ----------------------------->MZN Enter the Currency Value per US Dollar ----------------> 12.38
Predicted
Inflation % 3.00% 3.00%
Stove
Stove
Stove
Select Payroll Calculation Type Fixed (P)ayroll, (C)ost/Stove, (M)inutes/Stove Active Payroll Calculation Time to make stove time average wage P T C Fixed Payroll Time to make stove time average wage Fixed Cost/Stove T 63.93 37.89 63.93 51.25 22694.11 13300.00 22694.11 18194.64
Stove
Note - You will need to select a Payroll Calculation Type above and then set up what ever type you chose in one of the sections below. Notes on what the different types are ---->.
TYPE P - Fixed monthly factory (P)ayroll % Time on Ecocina 100% Factory @$300 mo 100% factory @$220 mo:
number employees 2 1 0 0 0 0 1
total MXN 9600.00 3200.00 0.00 0.00 0.00 0.00 0.00 500.00 13300.00
Stove
TYPE C - Fixed (C)ost per stove for factory labor If you pay a particular rate per stove built, enter the total per Stove Amount for all employees building Ecocina stoves including benefits. ---------------------> 51.25
Stove
TYPE T - (T)ime per Stove Calculation for labor labor analysis Activity make comal make internal basket ring to hold grill pot support wood grate pot skirt set basket & pour clean & oil mold undo mold assemble b4 finishing mix & cement top finish front top coat move stoves 3 times water stoves 3 times clean tools, check molds move & sift pumice cut tiles
les costs
Total Minutes Scheduling Inefficiency Minutes due to scheduling inefficiency TOTAL minutes/stove Total hours/stove
180.5 25% Note on inefficiency %--> 45.13 Note on Minutes due to -> 225.63 3.8
For Time Calculation, enter average hourly cost of labor including benefits for MXN US $ all factory workers making Ecocina Stoves 17 1.38 Total Labor Cost per Stove including benefits 63.93 5.18
Use T --->When you wish labor costs estimates to be based on estimated time to make a stove. You will need to evaluate the minutes required to make a stove (we timed the process to just over 3 hours). Then you will have to add a factor for inefficiency of labor and other tasks not directly related to building the stove; we are guessing 25% inefficiency but you can change this estimate in the FACTORY LABOR Type T Calculation table below and left Use C ---> When you wish labor costs to be charged by a fixed labor cost per stove This is most useful when you are paying by piecework. Just enter the cost per stove
Notes on Minutes Calculations If you do not wish to estimate the time by components, you can erase all of the minutes per stove values and just enter one number as the total minutes to make the stove.
This is the percentage of total paid time not accounted for by # of minutes needed to build each stove (e.g., clean up, inventory control, wasted time, etc.) The "Minutes due to scheduling inefficiency" is the numberAveminutes per stove paid due to Total Monthly # of # Hours Total Hours benefits scheduling inefficiency (i.e., percentage inefficiency times total month Wages Employees per minutes) Per Month 16500 4 176 704 TYPE T Example: factory employees total of 704 hours/month with total wages of 16500 including 4 Average Hourly Wage 23.44
stove
ch stove
Stove-Cost Calculator -- Setup Page Important Information about color Coding Enter Information in Green Fields Lavender fields contain calculations and should not be changed Grey fields are titles and should not be changed
Be sure overhead values do not duplicate sales & promotion or factory expenses. For example, automotive and labor costs should be separately attributed to factory, sales or overhead expenses. Currency Currency 1 Currrency 2 urrency 3 C Name of Currencies MXN US $ HND Relative value of Currency 1 to Currency 212.35 1 18.90 Units of Measurement
Distance Measured in Kilometers or Miles: Volume Measued in Liters or Gallons Plural Kilometers gallons Singular Kilometer gallon
Per Stove Sales/Value Added Tax MXN Tax Computed as % of Total Sale Price 13.00% 65.65 Tax Computed as % Net Profit 0.00 Estimated % of Sale Price for Value Added <-------Not Implemented 13.00% 65.65
Depreciation List
Do not include automotive costs Factory Electricity Plumbing Computer Printer Chairs
Original Cost Durability per month 10,128 3,267 980 6,534 849 1,960 180 120 24 36 36 60
Totals
23,720
456
362
MXN
US $
Current Value of vehicle Estimated additional life of vehicle in Residual value Estimated fuel consumption in Cost of fuel per Cost for all tires Life of average tire at that cost Average maintenance cost/month Average repair cost/month
100,000 100,000
Automotive - Computed monthy & milage cost MXN Overhead Automotive Depreciation Fuel Cost Tires Repair & Maintenance Other Cost Total Automotive Cost / Month 250 1,429 60 5,000 6,739
Overhead Summary
`
Monthly Cost Monthly Cost Monthly Cost MXN US $ MXN Facilities Administrationj Payroll Automotive Other Total Overhead
4467 7644 6739 22 18872 362 619 546 2 1528
r factory
0.65
Implemented
Monthly Cost Monthly Cost MXN US $ Rent 2,287 185 Telephone 653 53 Internet 209 17 Electricity 392 32 Water 131 11 Trash pickup 11 1 Office expenses 653 53 Transport outside of the factory 131 11 0 0 0 0 Depreciation of factory and office 362 29 Total Monthly Facilities Cost 4,467 362
Monthly Administrative Payroll Cost Cost Monthly Monthly Cost MXN US $ Supervisors 6,534 529 Security 0 0 0 Accounting 0 529 Total Salaries 6,534 Vacation Benefit subject to payroll tax 21
4269.83
1,089
88 0
0 0 0 619
Total Overhead
18,872
Enter
982
Change in
Values For: Sales Volume Overhead estimate is based on how many Stoves/Month? 150 234% Increase in overhead as a % of increasing sales volume 15% Decrease in overhead as a % of decreasing sales volume 5% Overhead values as entered in Table 18872 Overhead values using these projections 22666 Projected Change in Overhead 3793
onthly Cost
For purposes of paying daily benefits to administrative employees Number of work days per year 260
Monthly Cost onthly Cost M Percent of &/or # US $ Salary Months/Year MXN 2 1,089 88 0 0
Vacation Enter Vacation labor only for those you pay to replace employees during vacation
Days Vacation Replacement per Year Supervisor 10 Salary / Day 25 # at this Salary 1 251 0 0 0 0 0 0 0 Annual Vacation Replacement Cost Monthly Vacation Replacement Cost 1 251 21
PAYROLL TAXES Tax Name Taxes which apply to all employees Payroll Tax
% of PAYROLL
14%
0.000% 0.000% 0.000%
Total
14.250%
Table Values in Effect Table Values in Effect Table Values in Effect Table Values in Effect Table Values in Effect
onthly Cost
during vacation
Important Information about color Coding Enter Information in Green Fields Lavender fields contain calculations and should not be changed Grey fields are titles and should not be changed
Expense Type Estimated Estimated Amount Amount MXN US $ 26,954 2,183 3,840 311 0 900 73 0 60 5 To Estimate Values Over-ride Instead of Using Amount Tables MXN Override Auto Expense ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Automotive Expense Labor Other transportation Food and lodging Other travel expenses Materials & Supplies Phone/Fax/Internet
0 -------------------------------------------0 --------------------------------------------------------------------------------------31,754 1,198 2,571 Override Total Overhead 97 Value of Demo Stoves
32,953
2,668
Be sure that these values do not duplicate overhead expenses in General Setup. Automotive milage and hours worked reported here should be for sales and promotion only. Other automotive and labor costs should be reported under overhead or to factory operations
Ecocina Promotion and Sales Estimated Monthly Expenses Be sure that these values do not duplicate overhead expenses in General Setup. Automotive milage and hours worked reported here should be for sales and promotion only. Other automotive and labor costs should be reported under overhead or to factory operations
Automotive - Computed monthy & milage cost MXN MXN US $ US $ Promotion & Sales Cost / Cost / Cost / Cost / Month Mile Month Mile Automotive Depreciation 1,000 0.50 81 0.04 Fuel Cost 5,714 2.86 463 0.23 Tires 240 0.12 19 0.01 Repair & Maintenance 20,000 10.00 1,619 0.81 Other Cost 0.00 Total Automotive 26,954 13.48 2,183 1.09
Cash Flow
Description January February March April May June July August Predicted # Stoves Sold 351 351 351 351 351 351 351 351 Predicted Price/Stove 500 500 500 500 500 500 500 500 Override # Stoves Sold Override Cost/Stove Projected # Stoves Sold Projected Price/Stove Sales Cost of Goods Sold Gross Profit Sales Costs Overhead Net Profit 150 250
150 500
250 500
351 500
351 500
351 500
351 500
351 500
351 500
75,000 125,000 175,500 175,500 175,500 175,500 175,500 175,500 (51,207) (85,346) ### ### ### ### ### ### 23,793 210,346 295,325 295,325 295,325 295,325 295,325 295,325 (32,953) (32,953) (32,953) (32,953) (32,953) (32,953) (32,953) (32,953) (22,666) (22,666) (22,666) (22,666) (22,666) (22,666) (22,666) (22,666) (31,826) 154,727 239,707 239,707 239,707 239,707 239,707 239,707
Period Beginning Predicted Cash Actual Cash Projected Cash Cash In Cash Out Period End Predicted Cash Actual Cash
30,000 30,000
57 57
113 113
170 170
226 226
283 283
75,000 125,000 175,500 175,500 175,500 175,500 175,500 175,500 ### ### ### ### ### ### ### ###
(1,826) (17,789)
57
113
170
226
283
339
Cash Flow
September October November December efault D 351 351 351 351 351 500 500 500 500 500
351 500
351 500
351 500
351 500
175,500 175,500 175,500 175,500 ### ### ### ### 295,325 295,325 295,325 295,325 (32,953) (32,953) (32,953) (32,953) (22,666) (22,666) (22,666) (22,666) 239,707 239,707 239,707 239,707
339 339
396 396
452 452
509 509
396
452
509
565
1,400
1,200
1,000
400
200
50 100 150 200 250 300 350 400 450 500 550 Number of Stoves Produced each Month
Net Profit & Breakeven Point for Various Sales Levels & Prices Shown as Colors
Net Profit & Breakeven Point for Various Sales Levels & Prices Shown as Colors
600
400
200
0
PRICE PER STOVE
(200)
PRICE PER STOVE
(400)
(600)
(800)
(1000) 50
100
150
200
250
300
350
400
450
500
550
NUMBER OF STOVES BUILT PER MONTH 100 150 200 250 300 341 341 341 341 341 556 371 306 245 204 898 712 647 586 545
THESE VALUES ARE DRAWN FROM THE STOVE COST CALCULATOR IF YOU WISH TO SEE WHAT HAPPENS WHEN YOU CHANGE THE VALUE OF THE COST OF GOODS OR OF OVERHEAD MAKE SUBSTITUTE ENTRIES IN THE GREEN AREA ABOVE
1112.36
556.18
THESE VALUES ARE DRAWN FROM THE STOVE COST CALCULATOR AS USED IN THE CHART ABOVE IF YOU WISH TO SEE WHAT HAPPENS WHEN YOU CHANGE THE VALUE OF THE COST OF GOODS OR OF OVERHEAD MAKE SUBSTITUTE ENTRIES IN THE GREEN AREA AT THE TOP OF THIS WORKSHEET
To Do List of tasks for me or for you Priority 1-5 1 is High Description 3 Check on conversions -- miles / km / yards / --- any thing to worry about 3 Check out cash flow and protect 1 Fix sales expenses / car etc. 2 Value added tax. Currently acts like tax based on the net profit. 1 Sales commission 1 break out demos from waste (Done but needs further checking) 1 Label charts to indicate that values are per stove bring more manipulations to Stove Calc -- payroll type/etc.
Comments