1)

Fixed costs 48000

sales 9.2
v.c 1.2
Contribution 8

BEP 6000

MOS 9900

39.3939393939394

2) Fixed costs 3600

Drinks Food items

sale value 0.792 0.352

0 0

BEP 3146.853

MOS
36.4272091544819

PV RATIO OF GYM 86.95652 SV

GYM +PAR 8700
PV RATIO OF CRECHE 87.5 CRECHE 160 4800
13500
124200
0
CRECHE 3600
28800

153000

70.58294
16.47059
87.05353
 SALES 153000
CONTRIBUTION 133191.9
LESS:FC 56000

77191.9

4)
1) PROFIT
2) INVESTMENT
3) RELIABILITY OF THE INFORMATION USED IN THE CALCULATION

1) CAFÉ DISSATISFACTION (CUSTOMERS)

2) ATTRACT NEW CUSTOMERS
3) CHILDREN FREE ENVIORNMENT

Q1 Q2 Q3 Q4 Q1
REVENUE 14096 14377.92 14665.48 14958.79 15257.96
COS -8740 -8914.3104 -9092.597 -9274.449 -9459.938
GP 5356 5463.6096 5572.882 5684.339 5798.026
DC -705 -718.896 -733.2739 -747.9394 -762.8982
AC -2020 -2020 -2020 -2020 -2020
OP 2631 2724.7136 2819.608 2916.4 3015.128

PROBLEMS
1) discount
2) 6 million inv

IMP
1) REDUCE ELEMENT OF UNCERTAINITY
2) FORCE MANAGERS TO ASSESS REGULARLY
3) PLANNING AND CONTROL WILL BASED ON MOST RECENT PLAN
 4) always longer period budget will be available

PROBLEMS CHANGE IN BUD SYS

1) RESISTANCE FROM EMP

2) TAKE TIME TO ADAPT TO NEW SYSTEM
3) COST OF IMPLEMENTATION
4) MANAGERS NEED TO BE TRAINED
5) LACK NEW NECESSARY SYSTEM FOR NEW BUDGET
6) Difficult to obtain informatiom

328

1) TM fd

Sales int 990000

ext 7500000 400000
1390000
variable coFPC -900000 -400000
VPC -5490000 -800000
VSC -375000 -20000
FAO -375000 -80000

-7140000 90000

360000 -90000
-180000 0

180000 85000
9000 0

71 5.666667
 71.66667

1 no bonus for td div

2 manager demotivated
3 inefficiency in the company
4 labour turnover

there is no price for getting 2 div bonus

Q2:
Financial perspective: It is the measuremenr of traditional financial performance such as sales costs gp p

Customer perspective: It tells why do the customer return the product. It may be due to the time quality

internal business perspective: it tells about how we can deliever these goods to the target customers

innovation and business perspective tells that whether the company has developed any new product or

1) It tells the clear picture of financial performance

this is the indicator which mainly use all companies to calculate the success of business
Whether profit is made on ordinary activities of business
profit is more or less than last year
intuitive method

value created to shareholder

how it appers to customer in a competitive market
areas to be improved to achieve financial and customer objective
areas which contribute to improve for creating future value
 such as sales costs gp percentage earnings per share share price

e due to the time quality, performance and cost

the target customers

ped any new product or not