CONSUMPTION BUDGETING

For budgeting exercise in the materials department of a company, data on the quantity of consumption of
each item by various departments in the current year are collected from the issue ward of the stores. Data
are available to us on transaction by transaction basis (note that a user-item combination may have more
than one transaction) as shown in the table named Consumption Transactions. Unit prices of items
consumed are also available in another table.

In addition, data on anticipated percentage change in the consumption of items by different users for the
coming year are collected and are available as a two-way table. Similarly, the range of percentage changes
in prices of items is collected and is available as a one-way table.
Design a spreadsheet solution that gives the value of consumption, of each of the items for each user,
during the current year in the fonn of a two-way table (Item-User).

Based on the projected consumption changes and price changes, develop possible ranges of budget figures
for the consumption of items next year.

All tables can be found in the worksheet named Data.

of consumption of
of the stores. Data
n may have more
es of items

rent users for the

ercentage changes

for each user,

s of budget figures
 Consumption Transactions Item Price Table Projected Price Changes
Item Code Unit Price Item Code % (range)
1001 10 1001 10 to 15
Consumpti
User Code Item Code on Quantity
U001 1002 500 1002 35 1002 6 to 10

U001 1002 200 1003 25 1003 5to 6

U001 1001 150 1004 20 1004 10 to 12

U002 1003 70
U002 1002 250 Projected Consumption Changes(%)

U003 1003 120 1001 1002 1003 1004

U003 1003 100 U001 10 5 -5 12

U004 1001 130 U002 6 -4 10 -5

U004 1002 80 U003 -5 7 -2 -9

U004 1003 200 U004 20 -5 15 10

U001 1002 320

U001 1001 520
U001 1003 770
U001 1002 840
U001 1002 190
U001 1001 750
U001 1002 520
U004 1002 550
U002 1001 780
U003 1002 140
U003 1003 540
U002 1003 80
U003 1003 250
U002 1002 430
U004 1002 470
U003 1002 810
U001 1001 930
U003 1002 980
U003 1003 940
U004 1001 420
U003 1003 90
U003 1003 260
U001 1001 790
U003 1001 980
U004 1001 60
U002 1001 620
U003 1002 640
U001 1001 110
U002 1001 720
U003 1002 190
U001 1003 880
U002 1001 360
U001 1002 370
U002 1001 650
U002 1001 940
U004 1001 110
U003 1003 670
U002 1001 350
U004 1003 130
U002 1002 500
U002 1002 730
U001 1003 160
U002 1002 900
U003 1001 750
U001 1002 740
U002 1001 500
U001 1001 70
U004 1002 290
U001 1003 360
U002 1002 990
U002 1002 280
U003 1003 310
U002 1003 830
U002 1001 960
U002 1002 680
U003 1002 990
U001 1002 680
U004 1002 300
U003 1002 500
U004 1003 490
U001 1002 790
U003 1002 210
U003 1002 680
U003 1001 410
U001 1003 260
U004 1003 400
U003 1002 610
U002 1001 670
U002 1002 290
U003 1002 920
U001 1003 370
U002 1003 550
U003 1001 80
U003 1002 530
U002 1003 400
U003 1003 210
U001 1001 580
U004 1001 370
U001 1002 450
U004 1003 760
U003 1003 660
U003 1001 370
U004 1001 140
U003 1002 510