years Av.

income X
2014 5000
2015 5200
2016 5500
2017 5800
2018 6000
Total 27500

Demand 2019 6422.4

2020 6874.53696
2021 7358.50436198
2022 7876.54306907
2023 8431.05170113
Sales Budget
2019 2020
light cars 7278198.5294 15530024.2447
heavy cars 2911279.4118 6212009.69788
Total 10189477.941 21742033.9426

Productions budget-light
Sales volume 572 1202
Ending inventory 75 75
Quantity t be provided 647 1277
Oponing inventory 0 75
Quantity of output requird 647 1202

Productions budget-Heavy
Sales volume 191 401
Ending inventory 25 25
Quantity t be provided 216 426
Oponing inventory 0 25
Quantity of output requird 216 401
Raw material purchases budget
Raw material-light 3235808.8235 6011380.63059
Raw material-heavy 1294323.5294 2404552.25224
Proudaction Needs 4530132.3529 8415932.88282
Ending inventory 175332 279305
Raw materials needs 4705464.288 8695237.97463
Beginning inventory 0 175332
Total purchases value 4705464.288 8519906.03957

Direct labor budget

Number of hours of productions 317109 589115
Average hourly wage 5 5
Direct labor cost 1585546.3235 2945576.50899

manufacturing cost budget

indirect m.c 634219 1178231

Fixed assets budget

factory building
Machins 6000000 6000000
Administrative assets
Total 6000000 6000000

working capital budet 2019 2020

credit sales finance 1654050.1987 1871517
raw materials inventory finance 77301 103973
light cars inventory finance
heavy cars inventory finance
Total 1731351.6278 1975489.97814
administrative Exp.budget
administrative Exp. 709474 1287102

Receipts budget
Collections for the same year
collection of previous year
Recovery of working capital
Total collected
8661056.25 18480728.8512
0 1528421.69118
8661056.25 20009150.5424

Payments budget
payments for supliers
Purchases for the same year 4313342.264 7809913.8696
purchases of provioce year 0 392122.024
Total suplier payments 4313342.264 8202035.8936
Direct wages payments 1585546.3235 2945576.50899
indirect m.exp.payments 634219 1178231
fixed assets paymens 6000000 6000000
working capital payments 1731351.6278 1975489.97814
administrativ exp.payments 709474 1287102
Total payments 14973932.642 21588434.6815

Cash Budget
Reciepts 8661056.25 20009150.5424
Payments 14973932.642 21588434.6815
Total cash flwo -6312876.3918 -1579284.13909

NPV 20% $ 17,738,227

-10482205 -6454194.038824
 Sales y xy x^2
20000 100000000 25000000 5n
22000 114400000 27040000 7.6470588 b
24000 132000000 30250000
26000 150800000 33640000 -18058.824 a
28000 168000000 36000000
120000 665200000 151930000
Light cars Heavy cars light cars heavy cars
31053.647059 23290 7763 582 194
34511.164988 25883 8628 1242 414
38212.09218 28659 9553 2006 669
42173.564646 31630 10543 2530 843
46413.924773 34810 11603 3133 1044

2021 2022 2023

25076685.493 31630173.4844 39161749.0275
10030674.197 12652069.3937 15664699.611
35107359.69 44282242.8781 54826448.6385

1915 2387 2924

75 75 0
1990 2462 2924
75 75 75
1915 2387 2849

638 796 975

25 25 0
663 821 975
25 25 25
638 796 950
9576174.5761 11934567.632 14243989.8719
3830469.8304 4773827 5697596
13406644.407 16708394.6849 19941585.8207
348092 415450 0
13754735.962 17123844.3895 19941585.8207
279305 348092 415450
13475430.871 16775752.8335 19526136.1161

938465 1169588 1395911

5 5 5
4692325.5423 5847938.1397 6979555.03724

1876930 2339175 2791822

Initial investment
1500000
6000000 6000000
600000
6000000 0 0 8100000

2021 2022 2023 0

1238156 1409322 7674970 1501925
68786 67358 415450 98031
558750 558750
223500 223500
1306943 1476680 8872669 2382205
 1955368 2414112 2941322

29841255.737 37639906.4464 54826448.6385

3261305.0914 5266104 6642336.43172
8872669
33102560.828 42906010.3999 70341454.4576

12352478.298 15377773.4307 19526136.1161

709992 1122953 1397979
13062470.468 16500726.0033 20924115.5189
4692325.5423 5847938 6979555.03724
1876930 2339175 2791822
6000000 0 0 8100000
1306942.8185 1476680 0 2382205
1955368 2414112 2941322
28894037.03 28578631.3674 33636815.0029 10482205

33102560.828 42906010.3999 70341454.4576 0

28894037.03 28578631.3674 33636815.0029 10482205
4208523.7978 14327379.0326 36704639.4546 -10482205

$ 7,256,022
-2167543 2830595 12079762 32850966

IRR 25%
 7.647058824

-18058.8235

as market share

working capital budet 0 2019 2020 2021 2022

credit sales finance 1528421.6912 1732883.4002 2004799 1376232 1581631

raw materials inventory finance 98031 77301 103973 68786 67358

light cars inventory finance 558750

heavy cars inventory finance 223500

Machines budget 0 2009 2010 2011 2012

Prodactions budget 863 1603 2554 3183

No.of machine shoud be provided 1 1 1 1 0

 2023

8223967

415450

558750

223500
2013

3798