Business proposal in Management Accounting,
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Delish Fresh For numerous health benefit
Delish Fresh
Prepared by:Md Sajal islam
Company BackgroundThe Delish Fresh (DF) is a beverage
merchandiser. DF provides beverages in a convenient and time-efficient way. Its also offers variety type of beverage such as mineral water,
milk, and juices. DF also provides delivery service within the sale area to attract more customer to
use our services. Our main focus is keep everyone healthy.
Our Product
Mission
To strengthen relationship
between brotherhood
Keep people healthy
Involve ourselves in real business
To generate Halal profit according to
Shariah vision
To gain knowledg
To gain confident in
business
To gain experiences
Target Markets
StudentsLocal International
LecturersStaffIIUM community
Operation
Every Mahallah Door to Door Lecturers room By Order
AdvertisementFacebook Page Poster
Product Cost(Direct Material)
Products Quantity Price Per Unit(RM)
Total Price(RM)
Mineral Water 1.5 L 228 pcs 0.70 159.60
Dutch Lady 120 pcs 1.25 150.00
Yeo’s (Packet Drinks)
120 pcs 0.65 78.00
Merchandise inventory 468 pcs 387.60
Plus: Transportation 20.00
Minus- Ending inventory
7pics Dmw*0.70 (4.9)4pics DL* 1.25(5)
4pics YO * 0.60(2.4)12.30
Cost of Goods sold 395.30
Unit Per CostMineral water
Dutch Lady Yeo’s
Variable cost 0.70 1.25 0.65
Transportation per unit 0.04 0.04 0.04
Fixed cost per unit 0.10 0.10 0.10
Total unit per cost 0.84 1.39 0.79
CVP Analysis
BeveragesSelling Price
(RM)
Unit Variable Cost(RM)
Unit Contribution
Margin
available of
Beverages per
month
% of Beverage
s
Break-Even point
(Units)
Mineral Water 1.5L 1.50 0.74 0.76 228 48% 39
Dutch Lady (packet drinks)
1.50 1.29 0.21 119 26% 21
Yeo’s (packet drinks)
1.20 0.69 0.51 119 26% 21
Break-even point =Fixed Exp / WACM = 45 / 0.553 =81 Units
Fixed Expenses
Amount (RM)
Salaries 40.00
Advertisement 5.00
Total 45.00
Fixed cost
WACM= (0.76*48%)+(0.21*26%)+(0.51*26%) =0.553
Sales Budget
Week 1
Week 2
Week 3
Week 4Mineral
waterDutch Lady
Yeo’s Mineral water
Dutch Lady
Yeo’s Mineral water
Dutch Lady Yeo’s
Mineral water
Dutch Lady
Yeo’s
Budgeted sales (unit)
48 24 24 55 28 28 60 32 32 65 35 35
Selling price per unit (RM)
1.50 1.50 1.20 1.50 1.50 1.20 1.50 1.50 1.20 1.50 1.50 1.20
Total72.00 36.00 28.80 82.50 42.00 33.6 90.00 48.00 38.40 97.50 52.50 42.00
Purchases Budget Week 1 Week 2 Week 3
Week 4
Mineral water
Dutch Lady
Yeo’s Mineral water
Dutch Lady
Yeo’s Mineral water
Dutch Lady
Yeo’s Mineral water
Dutch Lady
Yeo’s
Sales in units
48 24 24 55 28 28 60 32 32 65 35 35
Add: Ending Inventory
6 3 3 6 3 3 7 4 4 7 4 4
Total units needed
54 27 27 61 31 31 67 36 36 72 39 39
Less : Beginning Inventory
0 0 0 6 3 3 6 3 3 7 4 4
Unit to be purchased
54 27 27 55 28 28 61 33 33 65 35 35
Note: ending inventory to be equal to 10% of the following week budgeted sales. units
Cash Receipt BudgetBeverages Week 1 Week 2 Week 3 Week 4
Mineral water
72.00 82.50 90.00 97.50
Dutch Lady 36.00 42.00 48.00 52.50
Yeo,s 28.80 33.60 38.40 42.00
Total 136.80 158.10 176.40 192.00
Note: All sales are in cash
Beverages Week 1 Week 2 Week 3 Week 4
Mineral water
37.80 38.50 42.70 45.5
Dutch Lady 33.75 35.00 41.25 43.75
Yeo’s 17.55 18.20 21.45 22.75
Total 89.10 91.70 105.40 112.00
Cash Disbursement Budget
Note: All Purchases are in cash
Cash BudgetWeek 1 Week 2 week 3 Week 4
Capital 150.00 180.70 231.10 286.10
Cash collection 136.80 158.10 176.40 192.00
Total cash available
286.80 338.80 407.50 478.10
Less:purchases 89.10 91.70 105.40 112.00
Transportation 5.00 5.00 5.00 5.00
Salaries 10.00 10.00 10.00 10.00
Advertisement 2.00 1.00 1.00 1.00
Cash Available 180.70
231.10 286.10 350.10
Delish FreshBudgeted Income Statement
For Ending Of month November
Items (RM)
Sales Revenue 663.30
Less: COGS 395.30
Gross Margin 268.00
Other Exp: Salaries 40.00
Advertisements 5.00
Dividend (223*40%) 89.20
Orphan Fund (223*10%) 22.30
Net Income 111.50
“A journey of a thousand miles begins with a single step.”
8 November 2013
Q & A(NOTE: No chocolates for this)
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