Demand Analysis:

2%, growth rate (monthly) (May 2023 to April 2024)

except on peak season increase the demand by pila ka percent

usa ang packaging expense sa schedule 1

Distribution Cost (freight out)

Product Cost:
Direct Labor Cost
Factory Overhead Cost
Packaging

formula

Unit Cost (multiplier for Demand)

Demand multiplied by Unit Cost= Production Cost

Operating Expenses:
Transportation Expense (freight in, inventory)
Salary and Wages Expense (commision and basic salary)
Utilities Expense (possible)
Advertising Expense: Promotiom
(possible; doubtful account expense)
Depreciation Expense
Tax Expense
License Expense
Repairs and Maintenance Expense (if naa)
Supplies Expense (i.e. Office and Store Supplies)
Assumptions for Expenses:
Freight Out: (consignment delivery) (selling expenses) 5% of gross profit
Bad Debts Expense: 1% of gross profit
Salaries and Wages:
Supplies Expense:
Advertising Expense: 30% for first month for Gross Profit, 10% of Gross Profit
Utensils Expense:
Depreciation: 10% per year
Accrued Expense:
Repairs and Maintenance:

Assets:
Unused Supplies in Asset portion
Utensils are part of Equipments!
Receipt for Customer are part of Supplies

Production Cost = Cost of Goods Sold (atar balance HAHAHAHAHA)

Production Cost: add 10%

Cost of Good Sold

Beginning Inventory: (first month;)

Raw Material Inventory
add: Net Purchases 2%
add: freight in; 2%
Total Goods Available for Use: _______

less: Raw Materials End 5% left over raw materials

add:Direct Labor (must be less than raw materials) (60% of purchases) (may vary)
add:Factory Overhead (the cook) (5%) (may vary)
Total Manufacturing Cost:________
add: Work in Process Inventory beginning (5%)
less: work in process inventory end
Total (Cost) Goods Manufactured

add: Finished Goods Inventory beg.

Cost of Goods Available for Sale:_________
less: Finished Goods Inventory end.

Cost of Goods Sold________________

what you put in Production Plan/Cost, mao e put

sa Cost of Goods Sold

Liabilities is 0

kung pila ang owner's equity mao ra sa asset

Unused Supplies put in Asset

Inventory:
Raw Materials
Work in Process: in Ref Polvoron
Finished Goods: left over products not sold

Assets:
Cash
Unused Supplies (babu!!!)

Non-Current:
Property, Plant and Equipment
Sales:

no accrued liabilities

at the end of the month payment for salary and utilities expense
ALL CASH RELATED EXPENSES IS CASH BASIS NO ACCRUAL
Taxes are month when it is paid

Cash Flow: assume cash basis !"all supplies are consumed every end of the month"!
Direct Method:

Operating Activities:
Sales and Expenses
Cash Received from Sales
Cash Payment of salaries and wages, supplies

Financing Activities:
Capital Contribution of the owners
if there is loan part of financing activities

Investing Activities:
If there is movement in non-current assets
purchase of equipment
if equipment is sold from PPE (bihira)

CASH BALANCE NANAMAN HAHAHAHAHA

Changes in Owner's Equity

Beg. Capital: 0 at 1st month
add initial investment
thou shall not withdraw
add profit to get total
profit divided by members= profit share

!!Partnership Agreement!! (Management or Organizational Plan) (forms of business

organization)
Nature of the organization: service, manufacturing, merchansiding (kinds of business
according to its
activities) "consignment type"

Financial Analysis

Ratio Analysis
Break Even per month

under production cost: under assupmtions put percentage on variable cost and fixed
cost, based on the
total cost and expenses.

Most of Fixed Cost is in Operating.

Sized of the business: the target market.