Table 1: COMPREHENSIVE INFORMATION ON THE COMPANY’S INITIAL SALES OPERATION

Total demand in Quarter 1 of year N

Beer bottles hl
Beer barrels hl
Total hl
Device capacity limit
Processing: M0 50,000 hl
Tempering: M1 40,000 hl
Bottle packaging: MA2 20,000 hl/morning shift/quarter
Barrel packaging: MA1 unlimited hl/morning shift/quarter
Expanded investments:
+ For processing
Purchase value 240,000 payment unit for
Payment: quarter I 80,000
quarter II 80,000
quarter III 80,000
Operation: After quarter 2
Follow-up costs of investments:
Amortization 2.5% in money
Additional salary for processing 30,000 payment unit
General costs
for processing 5,000 payment unit
+ For tempering:
Rental 10,000 hl
Purchase 50,000 hl
Amortization 2.5% price
Bottle and barrel packaging:
+ Barrel packaging 20,000 hl

+ Bottle packaging:
Morning shift 20,000 hl
Afternoon shift 20,000 hl
Night shift 20,000 hl
Volume in storage 30,000 hl
Value 1,800,000 hl
Basis for price valuation
From next quarter add
Finance
+ Buy: Deduct from this quarter’s TGNH account
+ Sell: Record in next quarter’s TGNH account
Irregular credits 10% /quarter
Bank credits 4% /quarter
Loan payment:
Consumption branches:
+ Number in operation 4
+ Cost for one branch 20,000 payment unit
total 80,000 payment unit
+ Time required to launch a new branch payment unit
+ Time required to close a branch payment unit
+ Compensation cost for closing a branch 10,000 payment unit
Fixed costs for a quarter (be mindful of changes in production structure when expanded investment has been decid
Salary for processing 340,000 payment unit
General costs for processing 140,000 payment unit
Administrative costs 360,000 payment unit
Consumption costs 60,000 payment unit
Credit interests 68000 payment unit
Amortization: 46,875 payment unit
Spending for market research 10,000 payment unit
Spending for branches 80,000 payment unit
Total fixed costs 1,104,875 payment unit
Variable costs
Barley, ferment, water 18.3 payment unit
Hops 2.1 payment unit
Waste -1.4 payment unit
Total variable costs 19 payment unit
Cost for bottle (barrel) packaging and consumption (variable):
Bottle, barrel packaging at morning shifts 8 /hl
Bottle, barrel packaging at afternoon shifts 10 /hl
Bottle, barrel packaging at night shifts 10 /hl
Beer tax 16.2 payment unit/hl
Advertisement 8% sales revenue
Commission 2% sales revenue
Shipping costs 3% sales revenue
Other important figures:
AL SALES OPERATION

1 unit of hl = 100 l

g shift/quarter
g shift/quarter

20,000 hl
monetary units
monetary units
monetary units

6,000 payment unit

price 1,000,000 payment unit/quarter

price 500,000 payment unit
1250 payment unit

price per 1 hl 2 payment unit

in money 40,000 payment unit

price 8 /hl in money 160,000

price 10 /hl in money 200,000
price 10 /hl in money 200,000

fixed costs for 1 unit of product + processing costs (19 monetary units)
Calculate fixed costs (mindful of several variants such as: loan interests paid, market research, depreciation, costs fo
anded investment has been decided):

2 /hl
2.5 /hl
2.5 /hl
rket research, depreciation, costs for branches, etc.) + 19 monetary units (variable costs for processing)
Table 2: BREAKEVEN POINT ANALYSIS

K-Fixed cost 1,104,875

k-Variable cost /hl 19
p- Sales price/hl 53.52734375
x- Sales volume 32000.00

Total Revenue 1712875

Total Cost 1,105,892
Gross Profit
Table 3: SALES POLICY DECISIONS
COMPANY: Group 4
Quarter: 1
Maximum volume of beer that can be sold in the quarter 31,007
Production volume according to plan 31,007
Price of beer in the quarter

Fresh beer 100

Bottled beer 120

Advertisement cost 8%
Commission for consumption 2.0%
Capital loan payment 0
Additional loan 0
Is there expanded investment? No
Is there plan for expanded storage capacity? No
If yes:
Consumption branch No
Is there plan to open additional consumption branch No
If yes, when? Rent
Is there plan to close consumption branch? No
Is there requirement for market research? No
Research on what indicator?
hl
hl

payment
unit/hl
payment
unit/hl
of revenue
of revenue
payment unit
 Table 5: SALES REPORT
COMPANY: Group 4
Quarter: 2
Sales:
Bottled beer, quantity 17,481 hl, in money 2097720
Fresh beer 24,128 hl, in money 2412800
Volume 41609.00 hl
payment unit
Total revenue 4510520
Table 6: INCOME STATEMENT
COMPANY Group 4
Quarter 1

Cost Money
Fixed costs 1,104,875
Salary for processing 340,000
General costs for processing 140,000
Administrative costs 360,000
Consumption cost 60,000
Loan interests 68,000
Amortization 46,875
Market research 10,000
Spending for branches 80,000
Other expenses 0
Storage rental 10,000
Variable costs for processing 589,133

Variable costs for consumption 1,453,457

Bottling cost 193,024
Beer tax 674,066
Advertising expense 360,842
Shipping costs 135,316
Commission 90,210
Irregular loan interests 0
Inventory deduction 64,695
TOTAL COST 3,212,160
Before-tax profit 1,298,360
Taxable profit
50% tax 649,180

After-tax profit 649,180

Fresh beer 17,481 3,405
Bottled beer 24,128

Result Money
Revenue 4,510,520
Fresh beer 2,412,800
Bottled beer 2,097,720

recorded into bank cash account

recorded into equity capital account

Balance sheet
Assets Equity capital 1022688.7
Fixed asset 1,104,875 Loan capital 0
Fixed assets depreciation (-) 430243.75

II. Current assets

Finished products: 64695
Debts to be collected: 0
Money in the bank -577,125
1022688.65 1022688.7
Table 3: SALES POLICY DECISIONS
COMPANY: Group 4
Quarter: 1
Maximum volume of beer that can be sold in the quarter 32,000 hl
Production volume according to plan 32,000 hl
Price of beer in the quarter
payment
Fresh beer 115 unit/hl
payment
Bottled beer 125 unit/hl
Advertisement cost 8% of revenue
Commission for consumption 2.0% of revenue
Capital loan payment 0 payment unit
Additional loan 0
Is there expanded investment? No
Is there plan for expanded storage capacity? No
If yes:
Consumption branch No
Is there plan to open additional consumption branch No
If yes, when? Rent
Is there plan to close consumption branch? No
Is there requirement for market research? No
Research on what indicator?