FINANCIAL PLAN

FORECASTING
COST INCURRED
 WHAT IS COST?

Cost
an amount that has to be
paid or spent to buy or obtain
something
 VOCABULARY LISTS

Cost of Goods Sold

refer to the amount of merchandise or goods sold
by the business for a given period of time. This is
computed by adding the beginning inventory to the
Net Amount of Purchases to arrive with Cost of
Goods available for sale from which the
Merchandise Inventory, end is subtracted.
Merchandise Inventory, beginning

refers to goods and merchandise at the beginning of

operation of business or accounting period.
Purchases

refers to the merchandise or goods purchased.

Example: Cost to buy each pair of jeans or- t-shirt

from a supplier.
Merchandise Inventory, end

Refers to goods and merchandise left at the end of

operation or accounting period.
Freight -In

refers to the amount paid to transport goods or

merchandise purchased from the supplier to the
buyer. In this case, it is the buyer who shoulders these
cost.
Table 4. shows the costs incurred during the first month of
operation of Fit Mo’to Ready to Wear Online Selling
Business. Since Ms. Nista gets her stocks from an online
supplier, there is no need to order ahead and stock more
items. Therefore, there is no Merchandise Inventory,
beginning as well as Merchandise Inventory, end. Ready to
wear items purchased online from the supplier are then
sold as soon as they arrived.
Cost of goods is calculated by simply multiplying
the number of items sold every month (300 t-shirts
and 180 pairs of jeans) to its corresponding cost
per unit ( 90.00 pesos for every t-shirt and 230.00
pesos for every pair of jeans). A cost in
transporting the goods from the supplier to the
seller (Ms. Nista) or Freight-in is then added to Net
Cost of Purchases.
Table 5. Shows how freight-in is calculated. It
is assumed that at an average, Ms. Nista pays
at least 250.00 pesos for every 12 items
delivered successfully by her supplier through
a courier service. Since her average order is
480 pieces every month, she pays:
480 pcs. / 12 pcs. x 250.00
40 x 250.00 = 10,000.00
Let us now substitute the values from
Table 4 and Table 5. Since there is no
Merchandise Inventory, beginning and
end, let us add Cost of Purchases and
Freight-in to get the Cost of Goods Sold.
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 TABLE OF CONTENTS

NAME OF THE NAME OF THE

01 SECTION 04 SECTION

NAME OF THE NAME OF THE

02 SECTION 05 SECTION

NAME OF THE NAME OF THE

03 SECTION 06 SECTION
 ONE COLUMN

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 01
NAME OF THE
SECTION
 TWO IDEAS
MERCURY
Mercury is the closest planet to the Sun and
the smallest one in the Solar System—it’s
only a bit larger than the Moon. The planet’s
name has nothing to do with the liquid
metal, since Mercury was named after the
Roman messenger god
VENUS
Venus has a beautiful name and is the
second planet from the Sun. It’s terribly hot
—even hotter than Mercury—and its
atmosphere is extremely poisonous. It’s the
second-brightest natural object in the night
sky after the Moon

JUPITER
Jupiter is a gas giant and the
biggest planet in the Solar
System. It's the fourth-brightest
object in the night sky and it was
named after the Roman god of
the skies
THREE IDEAS
VENUS
Venus has a beautiful name and
is the second planet from the
Sun. It’s terribly hot and its
atmosphere is poisonous. It’s
the second-brightest natural
object in the night sky
SATURN
Saturn is a gas giant and has
several rings and it's composed
mostly of hydrogen and helium.
This planet was named after the
Roman god of wealth
and agriculture
 FOUR IDEAS
MARS
Despite being red, Mars is actually
a cold place. It's full of iron oxide
dust, which gives its reddish cast,
and it’s made of basalt
JUPITER
Jupiter is a gas giant and the
biggest in the Solar System. It's
the fourth-brightest object in the
sky and named after a Roman god
VENUS
Venus has a beautiful name and is
the second planet from the Sun.
It’s terribly hot and has a very
poisonous atmosphere
SATURN
Saturn is a gas giant and has
several rings. It's composed
mostly of hydrogen and helium.
It’s the sixth planet from the Sun
 SIX IDEAS

MARS VENUS NEPTUNE

Despite being red, Mars is Venus has a beautiful name and Neptune is the farthest planet
actually a cold place. It's full of is the second planet from the from the Sun. It's also the
iron oxide dust, which gives the Sun. It’s terribly hot, even hotter fourth-largest planet by
planet its reddish cast than Mercury diameter in the Solar System

EARTH SATURN JUPITER

Earth is the third planet from Saturn is a gas giant and has Jupiter is a gas giant and the
the Sun and the only one that rings. It's composed mostly of biggest planet in the Solar
harbors life in the Solar System. hydrogen and helium. It’s the System. It's the fourth-brightest
We all live on this planet sixth planet from the Sun object in the night sky
4,498,300
Big numbers catch your audience’s attention
A PICTURE IS WORTH A
THOUSAND WORDS
 COLUMN CHART

+20
MARS
% Despite being red, Mars is
actually a cold place

MERCURY
-5% Mercury is the smallest
planet in the Solar System

-
EARTH
10% Earth is the third planet from
the Sun and our home

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
 MAP

MARS
Despite being red, Mars is
actually a cold place. It's full
of iron oxide dust, which
gives its reddish cast

JUPITER
Jupiter is a gas giant and
the biggest in the Solar
System. It's the fourth-
brightest object

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
 TABLE
TEAM A TEAM B TEAM C TEAM D TEAM E
MERCURY 4.5 2.5 3.6 1.9 1.4

MARS 3.2 1.7 2.4 1 1.6

SATURN 2.5 3.5 1.9 2 1.5

VENUS 1.8 8.4 3.7 3.5 3

JUPITER 3.5 5.5 2.9 2.6 2

EARTH 9 2.8 1.7 2.3 1

MOON 3.6 1.6 5.6 1.2 1.8

 TIMELINE

2XXX 2XXX 2XXX 2XXX

01 02 03 04
JUPITER MARS SATURN MERCURY
Jupiter is a gas giant Despite being red, Saturn is composed Mercury is the closest
and the biggest planet Mars is cold. It’s full of mostly of hydrogen planet to the Sun and
in the Solar System iron oxide dust and helium the smallest
 TARGET INFOGRAPHIC

DEMOGRAPHIC CULTURE

AGE 25-50 years old JUPITER 30% SATURN 70%

Male and Jupiter is a gas giant It’s composed of

GENDER
female and the biggest planet hydrogen and helium

Employees and
OCCUPATION
students PREFERENCES
FAMILY Single and
SITUATION married people EARTH 40% MARS 60%
Earth is the planet on Mars is actually a
INCOME $50,000/year which humans live cold place
 ORGANIZATIONAL CHART

1 Manager
NEPTUNE Employee
Employee
Department head Employee
2 Manager

JUPITER 3 Manager
SATURN Employee
CEO Employee
Department head Employee
4 Manager
 ROADMAP INFOGRAPHIC

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