Entrepreneurship Forecasts2

Sales/Revenue budget:
Month
Unit selling price ($)
Unit sales
Revenue ($)
Cost budget:
Variable costs:
Cost of sales (25% margin)
Contribution
Fixed costs:
Initial start-up costs
Salaries
Premises
Marketing
Total fixed costs
Budgeted profit:
Purchases budget (units):
Opening stock
+ Purchases
- Sales
= Closing stock
Cost of purchases (@25% margin)
Cash flow budget:
Inflows:
From customers
Outflows:
Salaries
Premises
Marketing
Payment for purchases
Total outflows
Net cash flow
Opening balance
Closing balance
1
220
0
0
2
220
10
2,200
3
220
20
4,400
0
0
1,650
550
3,300
1,100
5,000
1,000
2,000
3,000
11,000
2,000
1,000
2,000
2,000
7,000
1,000
2,000
1,000
4,000
-11,000
-6,450
-2,900
0
20
0
20
3,300
20
30
10
40
4,950
40
40
20
60
6,600
5,000
1,000
12000
3000
3300
24,300
2,000
1,000
0
2,000
4,950
9,950
1,000
0
1,000
6,600
8,600
-24,300
0
-24,300
-9,950
-24,300
-34,250
-8,600
-34,250
-42,850
4
220
30
6,600
5
220
40
8,800
6
220
50
11,000
7
220
60
13,200
8
220
75
16,500
9
220
90
19,800
10
220
105
23,100
11
220
120
26,400
4,950
1,650
6,600
2,200
8,250
2,750
9,900
3,300
12,375
4,125
14,850
4,950
17,325
5,775
19,800
6,600
1,000
2,000
1,000
4,000
1,000
2,000
1,000
4,000
1,000
2,000
1,000
4,000
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
-2,350
-1,800
-1,250
-1,200
-375
450
1,275
2,100
60
50
30
80
8,250
80
60
40
100
9,900
100
70
50
120
11,550
120
90
60
150
14,850
150
105
75
180
17,325
180
120
90
210
19,800
210
135
105
240
22,275
240
150
120
270
24,750
2,200
4,400
6,600
8,800
11,000
13,200
16,500
19,800
1,000
0
1,000
8,250
10,250
1,000
0
1,000
9,900
11,900
1,000
0
1,000
11,550
13,550
1,000
12000
1,500
14,850
29,350
1,000
0
1,500
17,325
19,825
1,000
0
1,500
19,800
22,300
1,000
0
1,500
22,275
24,775
1,000
0
1,500
24,750
27,250
-8,050
-42,850
-50,900
-7,500
-50,900
-58,400
-6,950
-58,400
-65,350
-20,550
-65,350
-85,900
-8,825
-9,100
-8,275
-7,450
-85,900
-94,725 -103,825 -112,100
-94,725 -103,825 -112,100 -119,550
12
220
135
29,700
13
220
150
33,000
14
220
170
37,400
15
220
190
41,800
16
220
210
46,200
17
220
230
50,600
18
220
250
55,000
19
220
250
55,000
22,275
7,425
24,750
8,250
28,050
9,350
31,350
10,450
34,650
11,550
37,950
12,650
41,250
13,750
41,250
13,750
1,000
2,000
1,500
4,500
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
1,500
5,200
2,925
2,550
3,650
4,750
5,850
6,950
8,050
8,550
270
165
135
300
27,225
300
190
150
340
31,350
340
210
170
380
34,650
380
230
190
420
37,950
420
250
210
460
41,250
460
270
230
500
44,550
500
250
250
500
41,250
500
250
250
500
41,250
23,100
26,400
29,700
33,000
37,400
41,800
46,200
50,600
1,000
0
1,500
27,225
29,725
1,700
12000
2,000
31,350
47,050
1,700
0
2,000
34,650
38,350
1,700
0
2,000
37,950
41,650
1,700
0
2,000
41,250
44,950
1,700
0
2,000
44,550
48,250
1,700
0
2,000
41,250
44,950
1,700
12000
1,500
41,250
56,450
-6,625
-20,650
-8,650
-8,650
-7,550
-6,450
1,250
-5,850
-119,550 -126,175 -146,825 -155,475 -164,125 -171,675 -178,125 -176,875
-126,175 -146,825 -155,475 -164,125 -171,675 -178,125 -176,875 -182,725
20
220
250
55,000
21
220
250
55,000
22
220
250
55,000
23
220
250
55,000
24
220
250
55,000
41,250
13,750
41,250
13,750
41,250
13,750
41,250
13,750
41,250
13,750
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
8,550
8,550
8,550
8,550
8,550
500
250
250
500
41,250
500
250
250
500
41,250
500
250
250
500
41,250
500
250
250
500
41,250
500
250
250
500
41,250
55,000
55,000
55,000
55,000
55,000
1,700
0
1,500
41,250
44,450
1,700
0
1,500
41,250
44,450
1,700
0
1,500
41,250
44,450
1,700
0
1,500
41,250
44,450
1,700
0
1,500
41,250
44,450
10,550
10,550
10,550
10,550
10,550
-182,725 -172,175 -161,625 -151,075 -140,525
-172,175 -161,625 -151,075 -140,525 -129,975
25
250
55,000
55,000
Month
Unit sales
Revenue ($)
Cost budget:
Variable costs:
Contribution
Fixed costs:
Salaries
Premises
Marketing
Total fixed costs
Budgeted profit:
Opening stock
+ Purchases
- Sales
= Closing stock
Cash flow budget:
Inflows:
From customers
Outflows:
Salaries
Premises
Marketing
Total outflows
Net cash flow
Opening balance
Closing balance
1
220
0
0
2
220
10
2,200
3
220
20
4,400
0
0
1,650
550
3,300
1,100
5,000
1,000
2,000
3,000
11,000
2,000
1,000
2,000
2,000
7,000
1,000
2,000
1,000
4,000
-11,000
-6,450
-2,900
0
5
0
5
825
5
15
10
10
2,475
10
25
20
15
4,125
2,200
4,400
1,000
2000
0
0
3,000
5,000
1,000
2000
0
0
8,000
2,000
1,000
2000
3,000
825
8,825
-3,000
0
-3,000
-5,800
-3,000
-8,800
-4,425
-8,800
-13,225
4
220
30
6,600
5
220
40
8,800
6
220
50
11,000
7
220
60
13,200
8
220
75
16,500
9
220
90
19,800
10
220
105
23,100
11
220
120
26,400
4,950
1,650
6,600
2,200
8,250
2,750
9,900
3,300
12,375
4,125
14,850
4,950
17,325
5,775
19,800
6,600
1,000
2,000
1,000
4,000
1,000
2,000
1,000
4,000
1,000
2,000
1,000
4,000
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
-2,350
-1,800
-1,250
-1,200
-375
450
1,275
2,100
15
35
30
20
5,775
20
45
40
25
7,425
25
55
50
30
9,075
30
68
60
38
11,138
38
83
75
45
13,613
45
98
90
53
16,088
53
113
105
60
18,563
60
128
120
68
21,038
6,600
8,800
11,000
13,200
16,500
19,800
23,100
26,400
1,000
2000
2,000
2,475
7,475
1,000
2000
1,000
4,125
8,125
1,000
2000
1,000
5,775
9,775
1,000
2000
1,000
7,425
11,425
1,000
2000
1,000
9,075
13,075
1,000
2000
1,500
11,138
15,638
1,000
2000
1,500
13,613
18,113
1,000
2000
1,500
16,088
20,588
-875
-13,225
-14,100
675
-14,100
-13,425
1,225
-13,425
-12,200
1,775
-12,200
-10,425
3,425
-10,425
-7,000
4,163
-7,000
-2,838
4,988
-2,838
2,150
5,813
2,150
7,963
12
220
135
29,700
13
220
150
33,000
14
220
170
37,400
15
220
190
41,800
16
220
210
46,200
17
220
230
50,600
18
220
250
55,000
19
220
250
55,000
22,275
7,425
24,750
8,250
28,050
9,350
31,350
10,450
34,650
11,550
37,950
12,650
41,250
13,750
41,250
13,750
1,000
2,000
1,500
4,500
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
1,500
5,200
2,925
2,550
3,650
4,750
5,850
6,950
8,050
8,550
68
143
135
75
23,513
75
160
150
85
26,400
85
180
170
95
29,700
95
200
190
105
33,000
105
220
210
115
36,300
115
240
230
125
39,600
125
250
250
125
41,250
125
250
250
125
41,250
29,700
33,000
37,400
41,800
46,200
50,600
55,000
55,000
1,000
2000
1,500
18,563
23,063
1,700
2000
1,500
21,038
26,238
1,700
2000
1,500
23,513
28,713
1,700
2000
2,000
26,400
32,100
1,700
2000
2,000
29,700
35,400
1,700
2000
2,000
33,000
38,700
1,700
2000
2,000
36,300
42,000
1,700
2000
2,000
39,600
45,300
6,638
7,963
14,600
6,763
14,600
21,363
8,688
21,363
30,050
9,700
30,050
39,750
10,800
39,750
50,550
11,900
50,550
62,450
13,000
62,450
75,450
9,700
75,450
85,150
20
220
250
55,000
21
220
250
55,000
22
220
250
55,000
23
220
250
55,000
24
220
250
55,000
41,250
13,750
41,250
13,750
41,250
13,750
41,250
13,750
41,250
13,750
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
8,550
8,550
8,550
8,550
8,550
125
250
250
125
41,250
125
250
250
125
41,250
125
250
250
125
41,250
125
250
250
125
41,250
125
250
250
125
41,250
55,000
55,000
55,000
55,000
55,000
1,700
2000
2,000
41,250
46,950
1,700
2000
1,500
41,250
46,450
1,700
2000
1,500
41,250
46,450
1,700
2000
1,500
41,250
46,450
1,700
2000
1,500
41,250
46,450
8,050
85,150
93,200
8,550
93,200
101,750
8,550
101,750
110,300
8,550
110,300
118,850
8,550
118,850
127,400
25
250
1500
41250
1500
41250
Month
Unit sales
Revenue ($)
Cost budget:
Variable costs:
Contribution
Fixed costs:
Salaries
Premises
Marketing
Total fixed costs
Budgeted profit:
Opening stock
+ Purchases
- Sales
= Closing stock
Cash flow budget:
Inflows:
From customers
Outflows:
Salaries
Premises
Marketing
Total outflows
Net cash flow
Opening balance
Closing balance
1
220
0
0
2
220
10
2,200
3
220
20
4,400
0
0
1,540
660
3,080
1,320
5,000
1,000
2,000
3,000
11,000
2,000
1,000
2,000
2,000
7,000
1,000
2,000
1,000
4,000
-11,000
-6,340
-2,680
0
15
0
15
2,310
15
25
10
30
3,850
30
35
20
45
5,390
2,200
5,000
1,000
6000
0
0
12,000
2,000
1,000
1,000
3,000
2,310
8,310
2,000
3,850
6,850
-12,000
0
-12,000
-8,310
-12,000
-20,310
-4,650
-20,310
-24,960
4
220
30
6,600
5
220
40
8,800
6
220
50
11,000
7
220
60
13,200
8
220
75
16,500
9
220
90
19,800
10
220
105
23,100
11
220
120
26,400
4,620
1,980
6,160
2,640
7,700
3,300
9,240
3,960
11,550
4,950
13,860
5,940
16,170
6,930
18,480
7,920
1,000
2,000
1,000
4,000
1,000
2,000
1,000
4,000
1,000
2,000
1,000
4,000
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
1,000
2,000
1,500
4,500
-2,020
-1,360
-700
-540
450
1,440
2,430
3,420
45
45
30
60
6,930
60
55
40
75
8,470
75
65
50
90
10,010
90
83
60
113
12,705
113
98
75
135
15,015
135
113
90
158
17,325
158
128
105
180
19,635
180
143
120
203
21,945
4,400
6,600
8,800
11,000
13,200
16,500
19,800
23,100
1,000
6000
1,000
5,390
13,390
1,000
1,000
1,000
1,000
1,000
8,470
10,470
1,500
12,705
15,205
1,500
15,015
17,515
1,000
6000
1,500
17,325
25,825
1,000
1,000
6,930
8,930
1,000
6000
1,000
10,010
18,010
1,500
19,635
22,135
-8,990
-24,960
-33,950
-2,330
-33,950
-36,280
-1,670
-36,280
-37,950
-7,010
-37,950
-44,960
-2,005
-44,960
-46,965
-1,015
-46,965
-47,980
-6,025
-47,980
-54,005
965
-54,005
-53,040
12
220
135
29,700
13
220
150
33,000
14
220
170
37,400
15
220
190
41,800
16
220
210
46,200
17
220
230
50,600
18
220
250
55,000
19
220
250
55,000
20,790
8,910
23,100
9,900
26,180
11,220
29,260
12,540
32,340
13,860
35,420
15,180
38,500
16,500
38,500
16,500
1,000
2,000
1,500
4,500
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
2,000
5,700
1,700
2,000
1,500
5,200
4,410
4,200
5,520
6,840
8,160
9,480
10,800
11,300
203
158
135
225
24,255
225
180
150
255
27,720
255
200
170
285
30,800
285
220
190
315
33,880
315
240
210
345
36,960
345
260
230
375
40,040
375
250
250
375
38,500
375
250
250
375
38,500
26,400
29,700
33,000
37,400
41,800
46,200
50,600
55,000
1,000
1,700
1,700
1,700
2,000
27,720
31,420
2,000
30,800
34,500
1,700
6000
2,000
33,880
43,580
1,700
1,500
21,945
24,445
1,700
6000
1,500
24,255
33,455
2,000
36,960
40,660
2,000
40,040
43,740
1,700
6000
2,000
38,500
48,200
1,955
-53,040
-51,085
-3,755
-51,085
-54,840
1,580
-54,840
-53,260
2,900
-53,260
-50,360
-1,780
-50,360
-52,140
5,540
-52,140
-46,600
6,860
-46,600
-39,740
6,800
-39,740
-32,940
20
220
250
55,000
21
220
250
55,000
22
220
250
55,000
23
220
250
55,000
24
220
250
55,000
38,500
16,500
38,500
16,500
38,500
16,500
38,500
16,500
38,500
16,500
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
1,700
2,000
1,500
5,200
11,300
11,300
11,300
11,300
11,300
375
250
250
375
38,500
375
250
250
375
38,500
375
250
250
375
38,500
375
250
250
375
38,500
375
250
250
375
38,500
55,000
55,000
55,000
55,000
55,000
1,700
1,700
1,700
1,700
1,500
38,500
41,700
1,500
38,500
41,700
1,700
6000
1,500
38,500
47,700
1,500
38,500
41,700
1,500
38,500
41,700
13,300
-32,940
-19,640
13,300
-19,640
-6,340
7,300
-6,340
960
13,300
960
14,260
13,300
14,260
27,560
25
250

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