cost control and financial analysis

8/8/2019 Cost Control and Financial Analysis

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ilk Produced per day 0 Milk Price $0.430 Powder milk price $85

Rennet $55

Daily scenario MilkQty of Milk produced per day Powder Milk % Cost of milk Yield/Kg Waste in weight Qty Produce

ban 500g $0.43 1 0.00% ban 1kg $0.43 1 1.00% ban 2kg $0.43 1 3.00% ban 5kg $0.43 1 3.00% ban Low fat 500g $0.43 1 3.00% ban Low fat 1kg $0.43 1 3.00% bneh 500g $0.43 3.2 0.50% bneh 1kg $0.43 3.2 0.50% bneh 4kg $0.43 3.8 1.00% bneh Low fat 500g $0.43 4 1.00% anklish Aged 1kg $0.43 10 0.00% anklish Fresh 1kg $0.43 8 0.00% heque Akawi 6.5 Kg $0.43 8 0.50% heque Akawi 13 Kg $0.43 8 lloum 450g $0.43 8.5 1.00% lloum 1kg $0.43 8.5 1.00% lloum 6.5kg $0.43 8.5 1.00% lloum 13kg $0.43 8.5 1.00% lloum Low fat 450g $0.43 9.5 1.00%

kkawi 450g $0.43 6.5 0.50% kkawi 1kg $0.43 6.5 0.50% kkawi 6.5kg $0.43 6.5 0.50% kkawi 13kg $0.43 6.5 0.50%

kkawi Low fat 450g $0.43 7 0.50% jdouli 6.5 Kg $0.43 11 1.00%

jdouli 13 Kg $0.43 11 0.00% ozzarella 250g $0.43 9 0.50% ozzarella 2 kg $0.43 9 1.50% esh Mozzarella 250g $0.43 7.5 0.50% esh Mozzarella 2 kg $0.43 7.5 2.00% eese Baladi 1kg $0.43 6 0.50%

cotta 350g

uble Cream 450g 0 $0.43 0.53 0.50% uble Cream 6.5kg 0 $0.43 0.53 0.50% uble Cream 13kg 0 $0.43 0.53 0.50% eam produced 0tter 1 kg 0 ur Cream 500g



ee 1kg 0



alt Price $65

arture Cultutre $8 CaCl2 22

Additives Packingarture Culture Acid Acetic Potassium Sorbate Spices Thym CaCl2 Cytric Acid Powder Milk Package size Nylon bags Cartoo

0 0.01 $0.00 0.5

0.01 0.01 $0.00 1

0.01 0.01 $0.00 2

0.01 0.01 $0.00 5

0.01 0.01 $0.00 0.5

0.01 0.01 $0.00 1

0 $0.00 0.5

0 $0.00 1

0 $0.00 4

0 $0.00 0.5

0 0.03 0.03 $0.00 1 0.1

0 0.03 0.03 $0.00 1 0.1

0 0.01 0 $0.00 6.5 0.01

0 0.01 0 $0.00 13 0.01

0 0.01 0 $0.00 0.45 0.1

0 0.01 0 $0.00 1 0.1

0 0.01 0 $0.00 6.5 0.01

0 0.01 0 $0.00 13 0.01

0 0.01 0 $0.00 0.45 0.1

0 0.01 0 $0.00 0.45 0.1

0 0.01 0 $0.00 1 0.1

0 0.01 0 $0.00 6.5 0.01

0 0.01 0 $0.00 13 0.01

0 0.01 0 $0.00 0.45 0.1

0 0.01 0 $0.00 6.5 0.01

0 0.01 0 $0.00 13 0.01

0 0.01 0 $0.00 0.25 0.16

0 0.01 0 $0.00 2 0.16

0 0.01 0 $0.00 0.25 0.44

0 0.01 0 $0.00 2

0 0.01 0 $0.00 1 0.1

0.01 0 $0.00 0.35

0.01 #DIV/0! $0.00 0.45 0.1

0.01 #DIV/0! $0.00 6.5 0.01

0.01 #DIV/0! $0.00 13 0.01 1

1

1



1



Total cost per Kg Total cost per Unitastic packages Selling Price

0.15 $0.00 $0.00 0 $0.00

0.15 $0.00 $0.00 0 $0.83

0.15 $0.00 $0.00 0 $1.60

0.18 $0.00 $0.00 0 $0.00

0.18 $0.00 $0.00 0 $0.00

0.18 $0.00 $0.00 0 $0.00

0.12 $0.00 $0.00 0 $1.20

0.16 $0.00 $0.00 0 $2.400.16 $0.00 $0.00 0 $9.60

0.22 $0.00 $0.00 0 $1.68

0.2 $0.00 $0.00 0 $6.90

0.2 $0.00 $0.00 0 $5.30

0.2 $0.00 $0.00 0 $26.00

0.12 $0.00 $0.00 0 $50.00

$0.00 $0.00 0 $2.34

$0.00 $0.00 0 $5.60

0.2 $0.00 $0.00 0 $0.00

0.12 $0.00 $0.00 0 $0.00

$0.00 $0.00 0 $0.00

$0.00 $0.00 0 $1.80

$0.00 $0.00 0 $4.00

0.2 $0.00 $0.00 0 $0.00

0.12 $0.00 $0.00 0 $0.00$0.00 $0.00 0 $0.00

0.2 $0.00 $0.00 0 $0.00

0.12 $0.00 $0.00 0 $60.00

$0.00 $0.00 0 $1.40

$0.00 $0.00 0 $0.00

$0.00 $0.00 0 $1.95

$0.00 $0.00 0 $0.00

$0.00 $0.00 0 $0.00

$0.00 $0.00 0 $0.00

$0.00 $0.00 0 $1.51

0.2 $0.00 $0.00 0 $15.00

0.12 $0.00 $0.00 0 $30.00

$0.00 $0.00 0 $0.00

0 $0.00

$0.00 $0.00 0 $0.00

Units Producedper month



0.2 $0.00 $0.00 0 $4.00



Sales Forecast

January

Selling Price Units Sold TotLaban 500g $0.00 0 $

Laban 1kg $0.83 0 $

Laban 2kg $1.60 0 $

Laban 5kg $0.00 0 $

Laban Low fat 500g $0.00 0 $Laban Low fat 1kg $0.00 0 $

Labneh 500g $1.20 0 $

Labneh 1kg $2.40 0 $

Labneh 2kg $0.00 0 $Labneh 4kg $9.60 0 $

Labneh Low fat 500g $1.68 0 $

Chanklish Aged 1kg $6.90 0 $

Chanklish Fresh 1kg $5.30 0 $

Tcheque Akawi 6.5 Kg $26.00 0 Tcheque Akawi 13 Kg $50.00 0

Halloum 450g $2.34 0 $

Halloum 1kg $5.60 0 $

Halloum 6.5kg $0.00 0 $Halloum 13kg $0.00 0 $

Halloum Low fat 450g $0.00 0 $

Akkawi 450g $1.80 0 $

Akkawi 1kg $4.00 0 $

Akkawi 6.5kg $0.00 0 $Akkawi 13kg $0.00 0 $

Akkawi Low fat 450g $0.00 0 $

Majdouli 6.5 Kg $0.00 0 $

Majdouli 13 Kg $60.00 0 $

Mozzarella 250g $1.40 0 $Mozzarella 2 kg $0.00 0 $

Fresh Mozzarella 250g $1.95 0 $

Fresh Mozzarella 2 kg $0.00 0 $



TOTAL 2007

Total Sales Units Sold $0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0$0.00 0

$0.00 0

$0.00 0

$0.00 0$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0$0.00 0

$0.00 0

$0.00 0

$0.00 0$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0

$0.00 0$0.00 0

$0.00 0



Proforma Income Satement January TOTAL End 2007

Sales Revenue -$10,383 -$124,600

Sales $0 $0

COGS $10,383 $124,600

Expenses

Administrative expenses $4,624 $55,492

Marketing expenses $5,596 $67,150

Distribution expenses $3,754 $45,050

Depreciation $9,421 $113,057

EBIT -$33,779 -$405,349Interest payments $0

EBT -$33,779 -$405,349

Tax 15% $0 $0

NET INCOME -$33,779 -$405,349

Without Depreciation ($24,357.67) ($292,292.03)

Operation Costs $24,357.67 $292,292.03

Approximate variation in cost ($3,080.98) ($36,971.75)

Potential result ($30,698.11) ($368,377.28)Potential result without depreciation ($21,276.69) ($255,320.28)



TOTAL End 2008 TOTAL End 2009 TOTAL End 2010

($216,129.25) ($231,731.70) ($237,715.53)

$0.00 $0.00 $0.00

$216,129.25 $231,731.70 $237,715.53

$57,054.86 $60,843.31 $62,948.54

$66,420.00 $69,621.00 $70,480.05

$45,806.40 $49,593.24 $50,426.73

$101,541.23 $91,379.38 $84,920.27

($486,951.73) ($503,168.63) ($506,491.11)$0.00 $0.00 $0.00

($486,951.73) ($503,168.63) ($506,491.11)

$0.00 $0.00 $0.00

($486,951.73) ($503,168.63) ($506,491.11)



TOTAL End 2011

($255,040.01)

$0.00

$255,040.01

$67,158.14

$74,041.85

$54,594.24

$77,310.73

($528,144.97)$0.00

($528,144.97)

$0.00

($528,144.97)



INTERNAL MEMOTo: Mr. Selim Zehil, Sales Manager From: Youssef Naiim, Factory Manager Date 30/4/2007

Subject: Proposed Sales Target for May 2007

Dear Mr. Selim Zehil,

Sales Per week Sales Per MonthItem Price per Kg Quantity Total Quantity TotalLaban 1kg $0.8Labneh 500g $2.40Labneh 1kg $2.40Labneh Low fat 500g $3.36Chanklish Aged 1kg $6.90Chanklish Fresh 1kg $5.30Tcheque Akawi 13 Kg $3.85Halloum 450g $5.20Akkawi 450g $4.00Majdouli 13 Kg $4.62Mozzarella 250g $5.60Fresh Mozzarella 250g $7.80

Double Cream 450g $3.36Double Cream 6.5kg $2.31Double Cream 13kg $2.31Ghee 1kg $4.00 kg $0 kg $0Total Sales $0 $0

Total sales should be around $75,000 of which $54,000 of the production of MayWe have also about 550 tin class B Cooking cheese that should be sold for about $18000We have 250 6.5kg tin of double cream class B tins that should be sold for about $2200Cash collected to be collected from previous sales is about $35000Cash that should be collected from May sales should be at least $35,000The Total cash collected at the end of the month should be around $70,000 at leastWe should start to open a market for Fresh Mozzarella ASAPApril Cash collections was very low, it is necessary to solve this problem this month.

Wishing you all the best,

Youssef Naiim

The Following is the proposed Sales target for May 2007, please review it and reply ASAP, if you have any corrections please inform me.



Dairy Factory Manager



INTERNAL MEMOTo: Mr. Michel Azzi, Production Manager From: Youssef Naiim, Factory Manager Date 30/4/2007

Subject: Production of May 2007

Dear Mr. Michel Azzi,The Following is the production forecast for May 2007:

Production per Week Production per MonthItem Milk Output Milk OutputLabneh 500gLabneh 1kgLabneh Low fat 500g

Chanklish Aged 1kgChanklish Fresh 1kgTcheque Akawi 13 KgHalloum 450gAkkawi 450gMajdouli 13 KgMozzarella 250gFresh Mozzarella 250gDouble Cream 450gDouble Cream 6.5kgDouble Cream 13kgGhee 1kg kg kg

Total Milk L L

All in vacuum bags or plastic containers for retailHalloum 200Kg vacuum Akkawi Table 150kgLabneh 300kg in 500g Labneh Light 100kg in 500g

Labneh 100kg in 1kg Mozzarella 150kgFresh Mozzarella 30kg Fresh Shankeesh 200kgAged Shankleesh 150kg Double cream 200kgCooking Cheese Akkawi Czech 150kgMinimum stock in tins should be 50x 13kg czechYour team will not be responsible for any items returned due to expiry dateYour team will be responsible for products which doesn’t confirm with the market norms

Wishing you all the best,

However, this table is not representative you should produce based on the minimum stock method which should be as follows for May 2007:

Any trial should be reported and accepted by me. Shankleesh new norm will be used exceptfor aging process to be finalized (use Fat in milk around 1.5%)



Youssef NaiimDairy Factory Manager



Sales Price

Labneh 500g $1.20 $0.00 $0.00 $0.00Labneh 1kg $2.40 $0.00 $0.00 $0.00Labneh 2kg $0.00 $0.00 $0.00 $0.00Labneh 4kg $9.60 $0.00 $0.00 $0.00Labneh Low fat 500g $1.68 $0.00 $0.00 $0.00Chanklish Aged 1kg $6.90 $0.00 $0.00 $0.00Chanklish Fresh 1kg $5.30 $0.00 $0.00 $0.00Tcheque Akawi 6.5 Kg $26.00 $0.00 $0.00 $0.00Tcheque Akawi 13 Kg $50.00 $0.00 $0.00 $0.00Halloum 450g $2.34 $0.00 $0.00 $0.00

Halloum 1kg $5.60 $0.00 $0.00 $0.00Halloum 6.5kg $0.00 $0.00 $0.00 $0.00Halloum 13kg $0.00 $0.00 $0.00 $0.00Halloum Low fat 450g $0.00 $0.00 $0.00 $0.00Akkawi 450g $1.80 $0.00 $0.00 $0.00Akkawi 1kg $4.00 $0.00 $0.00 $0.00Akkawi 6.5kg $0.00 $0.00 $0.00 $0.00Akkawi 13kg $0.00 $0.00 $0.00 $0.00Akkawi Low fat 450g $0.00 $0.00 $0.00 $0.00Majdouli 6.5 Kg $0.00 $0.00 $0.00 $0.00Majdouli 13 Kg $60.00 $0.00 $0.00 $0.00Mozzarella 250g $1.40 $0.00 $0.00 $0.00Mozzarella 2 kg $0.00 $0.00 $0.00 $0.00Fresh Mozzarella 250g $1.95 $0.00 $0.00 $0.00Fresh Mozzarella 2 kg $0.00 $0.00 $0.00 $0.00Cheese Baladi 1kg $0.00 $0.00 $0.00 $0.00Ricotta 350g $0.00 $0.00 $0.00 $0.00Double Cream 450g $1.51 $0.00 $0.00 $0.00Double Cream 6.5kg $15.00 $0.00 $0.00 $0.00

Double Cream 13kg $30.00 $0.00 $0.00 $0.00Cream produced $0.00 $0.00 $0.00 $0.00Butter 1 kg $0.00 $0.00 $0.00 $0.00Sour Cream 500g $0.00 $0.00 $0.00 $0.00Ghee 1kg $4.00 $0.00 $0.00 $0.00

RawMaterial

Costs

+ Manufacturingsupplies

+ Maintenance& energy costs



Milk Rennet Starture Culture Pimalac Potassium Sorbate Spices Thym CaCl2 Cytric Acid Powder Milk Salt$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000

$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000

$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000

$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 ### $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 ### $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 ### $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000

ost Per Day $0 $0 $0 $0 $0 $0 $0 ### $0 $0 $0ost Per Month $0 $0 $0 $0 $0 $0 $0 ### $0 $0 $0

otal Raw Material #DIV/0!



Items Analysis (Not Reliable in Analysis) Milk produced 0

Ov

Selling Price aterial Co Manufacturing AdministrativeLaban 500g $0.00 $0.00 $0.00 $0.00

Laban 1kg $0.83 $0.00 $0.00 $0.00

Laban 2kg $1.60 $0.00 $0.00 $0.00Laban 5kg $0.00 $0.00 $0.00 $0.00

Laban Low fat 500g $0.00 $0.00 $0.00 $0.00

Laban Low fat 1kg $0.00 $0.00 $0.00 $0.00

Labneh 500g $1.20 $0.00 $0.00 $0.00

Labneh 1kg $2.40 $0.00 $0.00 $0.00

Labneh 2kg $0.00 $0.00 $0.00 $0.00

Labneh 4kg $9.60 $0.00 $0.00 $0.00

Labneh Low fat 500g $1.68 $0.00 $0.00 $0.00

Chanklish Aged 1kg $6.90 $0.00 $0.00 $0.00

Chanklish Fresh 1kg $5.30 $0.00 $0.00 $0.00

Tcheque Akawi 6.5 Kg $26.00 $0.00 $0.00 $0.00

Tcheque Akawi 13 Kg $50.00 $0.00 $0.00 $0.00

Halloum 450g $2.34 $0.00 $0.00 $0.00

Halloum 1kg $5.60 $0.00 $0.00 $0.00

Halloum 6.5kg $0.00 $0.00 $0.00 $0.00

Halloum 13kg $0.00 $0.00 $0.00 $0.00

Halloum Low fat 450g $0.00 $0.00 $0.00 $0.00

Akkawi 450g $1.80 $0.00 $0.00 $0.00

Akkawi 1kg $4.00 $0.00 $0.00 $0.00

Akkawi 6.5kg $0.00 $0.00 $0.00 $0.00

Akkawi 13kg $0.00 $0.00 $0.00 $0.00

Akkawi Low fat 450g $0.00 $0.00 $0.00 $0.00

Majdouli 6.5 Kg $0.00 $0.00 $0.00 $0.00

Majdouli 13 Kg $60.00 $0.00 $0.00 $0.00

Mozzarella 250g $1.40 $0.00 $0.00 $0.00

Mozzarella 2 kg $0.00 $0.00 $0.00 $0.00

Fresh Mozzarella 250g $1.95 $0.00 $0.00 $0.00

Fresh Mozzarella 2 kg $0.00 $0.00 $0.00 $0.00

Cheese Baladi 1kg $0.00 $0.00 $0.00 $0.00

Ricotta 350g $0.00 $0.00 $0.00 $0.00

Double Cream 450g $1.51 $0.00 $0.00 $0.00

Double Cream 6.5kg $15.00 $0.00 $0.00 $0.00

Double Cream 13kg $30.00 $0.00 $0.00 $0.00

Ghee 1kg $4.00 $0.00 $0.00 $0.00



Cost per liter #DIV/0!

rhead costs

Marketing Distribution Depreciation Total Cost Percent profit $0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%

$0.00 $0.00 $0.00 $0.00 0.00%



DAIRY FACTORY- Special Projects FORCAST 2007 Q1 Q2 Q3

1 Tools (Strainers, Knifes, Cutters) $6,500 $6,500 $0 $0

2 Machines $28,000 $28,000 $0 $0

Filling Machine $10,000 $10,000 $0 $0

Packaging Machine $18,000 $18,000 $0 $0

3 Distribution Van x2 $40,000 $40,000 $0 $0

4 Special Project for Chanklish $5,000 $5,000 $0 $0

5 Moving Telephone Line $18,000 $18,000 $0 $0

6 Milk Collection truck $35,000 $35,000 $0 $0

TOTAL DAIRY FACTORY- CAPITAL COSTS $132,500 $132,500 $0 $0

personel $291,735 $68,871 $68,871 $68,871

general $185,625 $48,856 $44,656 $44,656

sales $105,000 $67,500 $2,500 $32,500

Production #DIV/0! #DIV/0! #DIV/0! #DIV/0!

DAIRY FACTORY-OPERATING COSTS FORCAST 2007 Q1 Q2 Q3

5 SALARIES & LABOR $211,250 $48,750 $48,750 $48,750

A- Employees $113,100 $26,100 $26,100 $26,100

Factory Manager $19,500 $4,500 $4,500 $4,500

Sales Manager $26,000 $6,000 $6,000 $6,000

Production Manager $13,000 $3,000 $3,000 $3,000

Quality control $10,400 $2,400 $2,400 $2,400

Maintenance Supervisor $7,800 $1,800 $1,800 $1,800

Storekeeper $5,850 $1,350 $1,350 $1,350

Sales representative 1 $5,200 $1,200 $1,200 $1,200




Cleaner $3,900 $900 $900 $900

Office Assistant (Jamal Khodr) $5,850 $1,350 $1,350 $1,350

B- Non Declared Employees x2 (wael $450, Beirut secretary $12,350 $2,850 $2,850 $2,850

C- Labor, Drivers and guards X 22 (15 labor, 2 drivers, 2 ass $85,800 $19,800 $19,800 $19,800

6 NSSF 21.5%/LABOR TAX 3% $27,261 $6,815 $6,815 $6,815

7 COMMISIONS ON SALES 1% $0 $0 $0 $0

8 TRANSPORTATION ($104 per month 13employee + $100 $28,224 $7,056 $7,056 $7,056

9 TELEPHONE $25,000 $6,250 $6,250 $6,250

Line 1 $4,800 $1,200 $1,200 $1,200 Line 2 $4,800 $1,200 $1,200 $1,200

Offices 1 $4,800 $1,200 $1,200 $1,200

Factory personal Phones $2,000 $500 $500 $500

Sales Telephones $3,600 $900 $900 $900



10 TRAVEL EXPENSES & EXPERT CHARGES $33,000 $8,250 $8,250 $8,250

Travel (6 trips around 3000each) $18,000 $4,500 $4,500 $4,500

Experts fees (Cheese Experts) $15,000 $3,750 $3,750 $3,750

11 RAW MILK (AVERAGE PRODUCTION 0 LITER PER $0 $0 $0 $0

12 RAW MATERIAL #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Rennet $0 $0 $0 $0

Starture Culture $0 $0 $0 $0

Pimalac $0 $0 $0 $0

Potassium Sorbate $0 $0 $0 $0

Spices $0 $0 $0 $0

Thym $0 $0 $0 $0

Cytric Acid #DIV/0! #DIV/0! #DIV/0! #DIV/0!

CaCl2 $200 $30 $40 $60

Powder Milk $0 $0 $0 $0

Salt $0 $0 $0 $0

Nylon bags $0 $0 $0 $0

Other Packages $0 $0 $0 $0

Plastic packages $0 $0 $0 $0

13 MANUFACTURING SUPPLIES $18,122 $4,531 $4,531 $4,531

Usable wrapping cloth and bags $5,100 $3,000 $700 $700

Cleaning Agents, tools and chemicals including utilities che $5,000 $1,250 $1,250 $1,250

NaOH and Acid $3,288 $822 $822 $822

Gloves and sanitization tools $1,158 $290 $290 $290

Laboratory Expenses $3,576 $894 $894 $894

14 MARKETING & ADVERTISING $105,000 $67,500 $2,500 $32,500

Printings $10,000 $5,000 $0 $5,000

Newspaper Advertising $10,000 $2,500 $2,500 $2,500

Billboards $50,000 $25,000 $0 $25,000

Opening Event $35,000 $35,000 $0 $0

15FUEL FOR GENERATORS AND STEAM BOILER $64,440 $16,110 $16,110 $16,110

16 DISTRIBUTION COSTS $16,000 $2,400 $3,200 $4,800

17 MAINTENANCE FOR FACTORY & UTILITIES $27,180 $6,795 $6,795 $6,795

Generator 1 $540 $135 $135 $135

Generator 2 $1,440 $360 $360 $360

Steam Boiler $400 $100 $100 $100

Chiller $300 $75 $75 $75

Storage Rooms $400 $100 $100 $100

Water Station $1,300 $325 $325 $325

Sewage Treatment Station $600 $150 $150 $150

Equipments and tools $5,000 $1,250 $1,250 $1,250

Trucks and cars $3,200 $800 $800 $800



Building $14,000 $3,500 $3,500 $3,500

18 DOLPHIN & ACCOUNTING SYSTEM $0 $0

19 OFFICE SUPPLIES $12,283 $3,071 $3,071 $3,071

Kitchen Expenses $4,683 $1,171 $1,171 $1,171

Office Supplies $2,100 $525 $525 $525

Printing supplies $2,000 $500 $500 $500

Various $3,500 $875 $875 $875

20$17,000 $4,250 $4,250 $4,250

Pest Control $4,500 $1,125 $1,125 $1,125

Calibrations $1,000 $250 $250 $250

ISO, HACCP yearly fees $1,500 $375 $375 $375

R&D $10,000 $2,500 $2,500 $2,500

21 RENT OF LAND $6,600 $1,650 $1,650 $1,650

22 TAXES AND GOVERMENTAL CHARGES $1,500 $375 $375 $375

23 INSURANCE $7,000 $4,200 $0 $0

Insurance for Factory $2,800 $0 $0 $0

Medical Insurance $3,000 $3,000 $0 $0

Insurance for Labor $1,200 $1,200 $0 $0

24 Commited From 2006 (Marketing Expenses, Packaging Room, Landscaping and Fen $60,000 $0 $0

TOTAL DAIRY FACTORY- OPERATING COSTS #DIV/0! #DIV/0! #DIV/0! #DIV/0!

TOTAL DAIRY FACTORY #DIV/0! #DIV/0! #DIV/0! #DIV/0!

DIFFERENCE #DIV/0! #DIV/0! #DIV/0! #DIV/0!

TOTAL DAIRY FACTORY- SALES REVENUES $0 $0 $0 $0

Item Total Sales Total Sales Q1 Total Sales Q2 Total Sales Q3

Labneh 500g $0.00 $0.00 $0.00 $0.00

Labneh 1kg $0.00 $0.00 $0.00 $0.00

Labneh 4kg $0.00 $0.00 $0.00 $0.00

Labneh Low fat 500g $0.00 $0.00 $0.00 $0.00

Chanklish Aged 1kg $0.00 $0.00 $0.00 $0.00

Chanklish Fresh 1kg $0.00 $0.00 $0.00 $0.00

Tcheque Akawi 6.5 Kg $0.00 $0.00 $0.00 $0.00

Tcheque Akawi 13 Kg $0.00 $0.00 $0.00 $0.00

Halloum 450g $0.00 $0.00 $0.00 $0.00

Akkawi 450g $0.00 $0.00 $0.00 $0.00

Fresh Mozzarella 250g $0.00 $0.00 $0.00 $0.00

Double Cream 450g $0.00 $0.00 $0.00 $0.00

Double Cream 6.5kg $0.00 $0.00 $0.00 $0.00

Double Cream 13kg $0.00 $0.00 $0.00 $0.00

RESEARCH AND DEVELOPMENT (HACCP, ISO,CALIBRATION, TRIALS, PEST MANAGEMENT)



Ghee 1kg $0.00 $0.00 $0.00 $0.00

Assumptions

Due to the current market demand

5% could be saved from expenditures

10% could be collected more depending on target if retail market is targeted

Collection truck could help in reducing costs

showrooms could be a helpful idea for all green wedge

If there is a change in the political situation the market might change the scenario could be better and profits might be expected

Effects of war

ITEM Overall Q1 Q2 Q3Available in Bank $88,000 $88,000 $0 $0

Collection from customers (70% of last month sales in $20,000 $20,000 $0 $0

Production in 2006 (Stock remaining from 2006= $40, $40,000 $40,000 $0 $0

Operation Payment (Raw Milk Payment of last month of #DIV/0! #DIV/0! #DIV/0! #DIV/0!

Special Projects payments $132,500 $132,500 $0 $0

Funding needed #DIV/0! #DIV/0! #DIV/0! #DIV/0!



Production Quantity Sales Objectives per week Production Objectives Per Week

Laban 500g $0 0

Laban 1kg $0 0

Laban 2kg $0 0

Laban 5kg $0 0

Laban Low fat 500g $0 0

Laban Low fat 1kg $0 0Labneh 500g $0 0

Labneh 1kg $0 0

Labneh 2kg $0 0

Labneh 4kg $0 0

Labneh Low fat 500g $0 0

Chanklish Aged 1kg $0 0

Chanklish Fresh 1kg $0 0

Tcheque Akawi 6.5 Kg $0 0

Tcheque Akawi 13 Kg $0 0

Halloum 450g $0 0

Halloum 1kg $0 0

Halloum 6.5kg $0 0Halloum 13kg $0 0

Halloum Low fat 450g $0 0

Akkawi 450g $0 0

Akkawi 1kg $0 0

Akkawi 6.5kg $0 0

Akkawi 13kg $0 0

Akkawi Low fat 450g $0 0

Majdouli 6.5 Kg $0 0

Majdouli 13 Kg $0 0

Mozzarella 250g $0 0

Mozzarella 2 kg $0 0

Fresh Mozzarella 250g $0 0Fresh Mozzarella 2 kg $0 0

Cheese Baladi 1kg $0 0

Ricotta 350g $0 0

Double Cream 450g $0 0

Double Cream 6.5kg $0 0

Double Cream 13kg $0 0

Cream produced $0 0

Butter 1 kg $0 0

Sour Cream 500g $0 0

Ghee 1kg $0 0

$0



Milk produced per week

0

0

0

0

0

00

0

0

0

0

0

0

0

0

0

0

00

0

0

0

0

0

0

0

0

0

0

00

0

0

0

0

0



Manufacturing ExpendituresItem Description Checked by

1 CLEANING Tarek Bilal2 CIP set Tarek Bilal

3 Water Usage 35000 Lits/day Tarek Bilal4 Acid - 20 kg + 10 % / month Tarek Bilal5 NAOH - 40 kg + 10 % / month Tarek Bilal6 Maintenance - usage 06 product (internal) Tarek Bilal7 Pasteurizor Tarek Bilal8 Water Usage - 6000 lits / 1 hr Tarek Bilal9 Acid - 1.5 / 3 day x8 Tarek Bilal10 NAOH - 1.5 kg / day x 22 Tarek Bilal11 Maintenance - 2 /12 months Tarek Bilal12 Personal Sanitization Michel Azzi13 Michel Azzi14 Head Covers Michel Azzi15 Manu Gel Michel Azzi16 Mouth Cover Michel Azzi17 Washing Machine - Laundry Michel Azzi18 Chemical Type 1 - lessive Atomise Michel Azzi19 Chemical Type 2 - Washing powder Michel Azzi20 Chemical Type 3 Michel Azzi21 Floor Cleaning Michel Azzi

22 Chemical Type 1 - Top General Michel Azzi23 Chemical Type 2 - Aniosterile Michel Azzi24 Equipments external cleanings Michel Azzi25 Chemical Type 1 - S/Steel cleaner pixlating Michel Azzi26 Chemical Type 2 Michel Azzi27 Tools Cleaning Michel Azzi28 Michel Azzi29 Michel Azzi30 Chemical Type 3 Michel Azzi31 Chemical Type 4 Michel Azzi32 Chemical Type 5 Michel Azzi33 Chemical Type 6 Michel Azzi34 Air Cleaning Tarek Bilal35 Hepa Filter - 6 pieces Tarek Bilal36 Carbon Filter - 6 pieces Tarek Bilal37 Prefilter - 32 pieces Tarek Bilal38 Maintenance 4 times / month (internal) out Tarek Bilal39 Usable Tissues Michel Azzi40 Michel Azzi

41 Michel Azzi

Top Gloves (Malaysia)

Chemical Type 1 - Sponge جنفسإChemical Type 2 - Industrial Steel Wool يس

Tissue Type 1 - Cheese Wrapping Cloth واكعل قش

Tissue Type 2 - Cheese Wrapping Cloth ملح قش



42 Michel Azzi43 Tissue Type 4 Michel Azzi44 Tissue Type 5 Michel Azzi45 CONSUMABLES Michel Azzi

46 Michel Azzi47 Tissue Type 1 Michel Azzi48 Tissue Type 2 Michel Azzi49 Tissue Type 3 Michel Azzi50 Tissue Type 4 Michel Azzi51 Tissue Type 5 Michel Azzi52 Equipments consumables Tarek Bilal53 Jackets Tarek Bilal54 O rings Tarek Bilal55 Bolts and connections Tarek Bilal

56 Solenoid Valves Tarek Bilal57 Others 1 - mechanical seal Tarek Bilal58 Others 2 - non return valves Tarek Bilal63 OTHER MAINTENANCE Tarek Bilal64 Tarek Bilal65 Tarek Bilal66 Tarek Bilal67 WATER STATION Tarek Bilal68 Chlore - purification needs 30.000 lits/day Tarek Bilal

69 Antiscalant - purification needs 30.000 lits/day Tarek Bilal70 Anticorrosion - purification needs 30.000 lits/day Tarek Bilal71 Maintenance - sand and carbon replacement, electrical Tarek Bilal72 GENERATORS Tarek Bilal73 80KVA - Cost $7500 / 48 payments Tarek Bilal74 Maintenance - 360 hrs / month Tarek Bilal75 Fuel - 324 hrs Tarek Bilal76 Low Load - 5 lits/hr - ( 30- 40%) Tarek Bilal77 Medium Load - 8 lits/hr - (40 - 50 %) Tarek Bilal78 Full Load - 12 lits/hr - (50 - 70%) Tarek Bilal

79 150 KVA Tarek Bilal80 Maintenance - 360 hrs / month Tarek Bilal81 Fuel Tarek Bilal82 Low Load - 8 lits / hr - (30-40 %) Tarek Bilal83 Medium Load - 12 lits/hrs - (40-50 %) Tarek Bilal84 Full Load - 20 lits/hrs - (50-70 %) Tarek Bilal85 225 KVA Tarek Bilal86 Maintenance Tarek Bilal87 Fuel - 110 hrs Tarek Bilal

88 Low Load - 11 lits/hr - (30 %) Tarek Bilal89 Medium Load 18 lits/hr - (50%) Tarek Bilal

Tissue Type 3 - Labne bags ةنب ايأ

Tissue for cheese - ةنشخلا تيس مرح

Type 1 - Pump Water Type 2 - FreonType 3 - Vents, Oil , Filters (Air land)



90 Full Load - 24 lits/hr - (70 %) Tarek Bilal91 STEAM BOILER Tarek Bilal92 Fuel - 100 lits/hrs - 50 hrs/ month Tarek Bilal93 Maintenance ( pump- nozzle-elec-sensors) Tarek Bilal

94 Cleaning costs Tarek Bilal95 AIR COMPRESSOR Tarek Bilal96 Oil - (6 kgs - 250 lits) Tarek Bilal97 Maintenance - filters Tarek Bilal98 STORAGE ROOMS - 4 rooms Tarek Bilal99 Compressors Tarek Bilal100 Oil Tarek Bilal101 Maintenance Tarek Bilal102 Heating Elements Tarek Bilal103 Heat Exchangers Tarek Bilal

104 CHILLER Tarek Bilal105 Compressors Tarek Bilal106 Oil Tarek Bilal107 Maintenance Tarek Bilal108 Pump Tarek Bilal109 Others Tarek Bilal110 GENERAL MAINTENANCE Tarek Bilal111 Insulations Tarek Bilal112 Electricity Tarek Bilal

113 Sanitary Tarek Bilal114 Plumbing Tarek Bilal115 Air Conditions - 10 units Tarek Bilal116 Furniture, Doors and windows Tarek Bilal117 OFFICES Jumana Mitri118 Offices Jumana Mitri119 Paper Jumana Mitri120 Desk tools Jumana Mitri121 External Printings Jumana Mitri122 Printers Ink Jumana Mitri

123 Photocopy Machine Ink Jumana Mitri124 Photocopy Machine Maintenance Jumana Mitri125 Telephone maintenance Jumana Mitri126 Network maintenance Jumana Mitri127 Computers maintenance Jumana Mitri128 Software maintenance Jumana Mitri129 Telephone bills 1 - YOUSSEF NAIIM Jumana Mitri130 Telephone bills 2 - SALIM ZEHIL Jumana Mitri131 Telephone bills 3 - Sales representatives Jumana Mitri

132 Telephone bills 4 - 03632284 Jumana Mitri133 Telephone bills 5 - 03632286 Jumana Mitri



134 Telephone bills 6 Jounieh Jumana Mitri135 Telephone bills 7 Jumana Mitri136 WC tissues - ROUND ROLL Jumana Mitri137 WC chemicals - LIQUID SOAP Jumana Mitri

138 WHITE 2 PLY TISSUE Jumana Mitri139 Kitchen Supplies Jumana Mitri140 Coffee Jumana Mitri141 Coffee For labor Jumana Mitri142 Sugar Jumana Mitri143 Sugar For Labor Jumana Mitri144 Bread Jumana Mitri145 Water Jumana Mitri146 Water for Labor Jumana Mitri147 Garbage bags small Jumana Mitri

148 Garbage bags large Jumana Mitri149 Tea Jumana Mitri150 Tea for Labor Jumana Mitri151 Coffemate Jumana Mitri152 Food Jumana Mitri153 Plastic Cups Jumana Mitri154 Liquid Hand Soap Jumana Mitri155 Cleaning chemical 1 - CHLOROX Jumana Mitri156 Cleaning chemical 2 - DER GENERAL / AF7 Jumana Mitri

157 Cleaning chemical 3 - FLASH Jumana Mitri158 Cleaning chemical 4 - WINDOW CLEANER Jumana Mitri159 Cleaning chemical 5 - DISHWASHING LIQUID Jumana Mitri160 Cleaning chemical 6 Jumana Mitri161 Cleaning chemical 7 Jumana Mitri162 Auditors Jumana Mitri163 Website Jumana Mitri164 KLEENEX Jumana Mitri165 Laboratory Michel Azzi166 Chemicals Michel Azzi

167 Kitts Antibodies Michel Azzi168 NAOH 0.1 N Michel Azzi169 Phenophtalene 1% Michel Azzi170 Selenite Broth Michel Azzi171 55 Agor Michel Azzi172 Nutrient Broth Michel Azzi173 Mannitol Salt Agar Michel Azzi174 Nutrient Agar Michel Azzi175 Mac Corkey Agar Michel Azzi

176 Michel Azzi177 N Amyl Alcohol Michel AzziCaCl2 Anhydrous



178 Michel Azzi179 Michel Azzi180 Maintenance Michel Azzi181 Labor Insurance Michel Achkar

182 Factory Insurance Michel Achkar183 Car Insurance Michel Achkar184 TAXES185 Lebanese food industries186 Ministry of Industry (bar code)187 Chamber of Commerce188 Stock Market189 Rental of Land

190 Others

Milk Production per day 0A Manufacturing Supplies $1,391.10

B Maintenance Costs $987.59

C Energy and Power $5,370.00

D Office supplies $704.83

E Telephones $1,350.00

F Insurance $242.08

E Taxes $67.92

F Rental of Land $550.00

$10,663.52

Pure Alcohol 95°

H2SO4 90%



Study Values Total per monthUnit of Cost Cost Qty per month Total 5000 7000 10000 15000

$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00kg $4 20 $80 $80.00 $80.00 $88.00 $88.00

kg $2 40 $80 $80.00 $80.00 $88.00 $88.00

kg $1 20 $20 $20.00 $20.00 $20.00 $20.00

$0 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

kg $4 12 $48 $48.00 $48.00 $57.60 $57.60

kg $2 33 $66 $66.00 $66.00 $79.20 $79.20

lump sum $100 $100.00 $100.00 $120.00 $120.00

$0.00 $0.00 $0.00 $0.00

boxes $3.50 25 $87.50 $87.50 $87.50 $105.00 $115.50

boxes $3.50 2 $7.00 $7.00 $7.00 $8.40 $9.24

lits $4.50 2 $9.00 $9.00 $9.00 $10.80 $11.88

boxes $1.25 10 $12.50 $12.50 $12.50 $15.00 $16.50

$0.00 $0.00 $0.00 $0.00 $0.00

kg $3.50 5 $17.50 $17.50 $17.50 $21.00 $21.00

kg $7.33 3 $22.00 $22.00 $22.00 $22.00 $22.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

20 lits cont $25.00 4 $100.00 $100.00 $100.00 $110.00 $110.00lits $2.80 10 $28.00 $28.00 $28.00 $30.80 $30.80

$0.00 $0.00 $0.00 $0.00 $0.00

kg $20.00 1 $20.00 $20.00 $20.00 $20.00 $20.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

unit $1.33 10 $13.33 $13.33 $13.33 $13.33 $13.33

unit $0.33 30 $10.00 $10.00 $10.00 $10.00 $10.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

pcs $1,800 24 $70.09 $70.09 $70.09 $70.09 $70.09

pcs $360 12 $29.05 $29.05 $29.05 $29.05 $29.05

pcs $180.00 36 $4.51 $4.51 $4.51 $4.51 $4.51

pcs $5 4 $20 $20.00 $20.00 $20.00 $20.00

$0.00 $0.00 $0.00 $0.00 $0.00

unit $0.26 200 $52.00 $52.00 $52.00 $104.00 $104.00

unit $0.26 200 $52.00 $52.00 $52.00 $104.00 $104.00



unit $0.18 50 $9.00 $9.00 $9.00 $18.00 $18.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

box $50.40 0.5 $25.20 $25.20 $25.20 $50.40 $50.40$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

unit $50.00 6 $8.21 $8.21 $8.21 $9.03 $9.03

unit $25 6 $4.11 $4.11 $4.11 $4.52 $4.52

unit $50 12 $4.03 $4.03 $4.03 $4.44 $4.44

unit $100 6 $16.43 $16.43 $16.43 $18.07 $18.07

unit $40 6 $6.57 $6.57 $6.57 $7.23 $7.23

$0 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

lump sum $5 1 $5 $5.00 $5.00 $5.00 $5.00

lump sum $10 1 $10 $10.00 $10.00 $10.00 $10.00

$5 1 $5 $5.00 $5.00 $5.00 $5.00

payments $748 12 $60.36 $60.36 $60.36 $60.36 $60.36

lump sum $20 1 $20 $20.00 $20.00 $20.00 $20.00

lump sum $60 1 $60 $60.00 $60.00 $60.00 $60.00lump sum $80 1 $80 $80.00 $80.00 $80.00 $80.00

lump sum $60 1 $60 $60.00 $60.00 $60.00 $60.00

$0 $0.00 $0.00 $0.00 $0.00

months $0.00 $0.00 $0.00 $0.00

hrs $0.30 150 $45.00 $45.00 $45.00 $54.00 $54.00

lits $0.50 3240 $1,620 $1,620.00 $1,620.00 $1,944.00 $1,944.00

hrs $3.30 $0 $0.00 $0.00 $0.00 $0.00

hrs $5.28 $0 $0.00 $0.00 $0.00 $0.00

hrs $7.92 $0 $0.00 $0.00 $0.00 $0.00

months $0.00 $0.00 $0.00 $0.00

hrs $0.30 400 $120 $120.00 $120.00 $144.00 $144.00

lits $0.50 4500 $2,250 $2,250.00 $2,250.00 $2,700.00 $2,700.00

hrs $5.28 $0 $0.00 $0.00 $0.00 $0.00

hrs $7.92 $0 $0.00 $0.00 $0.00 $0.00

hrs $13.33 $0 $0.00 $0.00 $0.00 $0.00

months $0.00 $0.00 $0.00 $0.00

hrs $0.50 $0 $0.00 $0.00 $0.00 $0.00

$0 $0 $0.00 $0.00 $0.00 $0.00

hrs $7.26 $0 $0.00 $0.00 $0.00 $0.00hrs $11.88 $0 $0.00 $0.00 $0.00 $0.00



hrs $15.84 $0 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

lits $0.50 3000 $1,500 $1,500.00 $1,500.00 $1,800.00 $1,800.00

months $400 12 $32.28 $32.28 $32.28 $38.73 $38.73

months $0.00 $0.00 $0.00 $0.00$0 $0.00 $0.00 $0.00 $0.00

changes $80 12 $6.46 $6.46 $6.46 $6.46 $6.46

lump sum $20 1 $20 $20.00 $20.00 $20.00 $20.00

$0 $0.00 $0.00 $0.00 $0.00

maint. $1,200 48 $21.74 $21.74 $21.74 $21.74 $21.74

changes $20.00 12 $1.61 $1.61 $1.61 $1.61 $1.61

visit $100.00 12 $8.07 $8.07 $8.07 $8.07 $8.07

maint. $50 12 $4.03 $4.03 $4.03 $4.03 $4.03

$0 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

months $800 48 $14.49 $14.49 $14.49 $14.49 $14.49

changes $20 12 $1.61 $1.61 $1.61 $1.61 $1.61

visit $100 12 $8.07 $8.07 $8.07 $8.07 $8.07

maint. $300 24 $11.68 $11.68 $11.68 $11.68 $11.68

maint. $150 24 $5.84 $5.84 $5.84 $5.84 $5.84

$0 $0.00 $0.00 $0.00 $0.00

$9,000 120 $52.00 $52.00 $52.00 $52.00 $52.00

lump sum $90 1 $90 $90.00 $90.00 $90.00 $90.00

lump sum $50 1 $50 $50.00 $50.00 $50.00 $50.00lump sum $50 1 $50 $50.00 $50.00 $50.00 $50.00

maint. $50 1 $15 $15.00 $15.00 $15.00 $15.00

lump sum $20 1 $20 $20.00 $20.00 $20.00 $20.00

$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00

CARTON $11 2 $21 $21.20 $21.20 $31.80 $31.80

$20 1 $20 $20.00 $20.00 $20.00 $20.00

$10 1 $10 $10.00 $10.00 $20.00 $20.00

$20 1 $20 $20.00 $20.00 $20.00 $20.00

$20 1 $20 $20.00 $20.00 $20.00 $20.00

$20 1 $20 $20.00 $20.00 $20.00 $20.00

$30 1 $30 $30.00 $30.00 $30.00 $30.00

$20 1 $20 $20.00 $20.00 $20.00 $20.00

$20 1 $20 $20.00 $20.00 $20.00 $20.00

$50 1 $50 $50.00 $50.00 $50.00 $50.00

$100 1 $100 $100.00 $100.00 $100.00 $100.00

$100 1 $100 $100.00 $100.00 $100.00 $100.00

$100 1 $100 $100.00 $100.00 $100.00 $100.00

$400 1 $400 $400.00 $400.00 $400.00 $400.00$400 1 $400 $400.00 $400.00 $400.00 $400.00



$150 1 $150 $150.00 $150.00 $300.00 $300.00

$100 1 $100 $100.00 $100.00 $200.00 $200.00

ROLL $2 2 $5 $4.66 $4.66 $4.66 $4.66

GALLON $3 1 $3 $2.53 $2.53 $2.53 $2.53

PKT $1.68 6 $10 $10.08 $10.08 $10.08 $10.08$0 $0.00 $0.00 $0.00 $0.00

200GR PKT $1 12 $16 $15.60 $15.60 $15.60 $15.60

KG $4 3 $12 $12.00 $12.00 $24.00 $24.00

BOX $2 2 $4 $4.00 $4.00 $4.00 $4.00

KG $1 25 $17 $16.67 $16.67 $25.00 $25.00

BAG $1 31 $31 $31.00 $31.00 $31.00 $31.00

BOTTLE $1 24 $31 $31.20 $31.20 $31.20 $31.20

BOTTLE $1 30 $39 $39.00 $39.00 $39.00 $39.00

BOX $2 1 $2 $1.65 $1.65 $1.65 $1.65

BOX $3 1 $3 $2.86 $2.86 $2.86 $2.86

BOX $3 1 $3 $3.00 $3.00 $3.00 $3.00

KG $3 3 $10 $10.00 $10.00 $20.00 $20.00

CONTAINER $3 2 $7 $6.60 $6.60 $6.60 $6.60

$8 22 $176 $176.00 $176.00 $176.00 $176.00

100 CUPS PK $2 4 $6 $6.00 $6.00 $12.00 $12.00

GALLONS $10 0.5 $5 $5.05 $5.05 $7.58 $7.58

GALLONS $3 1 $3 $3.00 $3.00 $3.00 $3.00

GALLONS $3 1 $3 $3.00 $3.00 $3.00 $3.00

BOTTLE $1 2 $2 $1.60 $1.60 $1.60 $1.60BOTTLE $2 2 $4 $4.00 $4.00 $4.00 $4.00

BOTTLE $3 2 $6 $6.00 $6.00 $6.00 $6.00

$0 $0.00 $0.00 $0.00 $0.00

$0 $0.00 $0.00 $0.00 $0.00

NA $300 $0 $0.00 $0.00 $0.00 $0.00

NA $200 12 $16.14 $16.14 $16.14 $16.14 $16.14

BOX $1 12 $12 $12.00 $12.00 $12.00 $12.00

$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00

box $88.00 1 $88.00 $52.80 $52.80 $88.00 $88.00

lits $15.00 1 $15.00 $9.00 $9.00 $15.00 $15.00

lits $15.00 1 $15.00 $9.00 $9.00 $15.00 $15.00

gr $30.00 0.5 $15.00 $9.00 $9.00 $15.00 $15.00

gr $32.00 0.5 $16.00 $9.60 $9.60 $16.00 $16.00

gr $25.00 0.5 $12.50 $7.50 $7.50 $12.50 $12.50

gr $24.00 0.5 $12.00 $7.20 $7.20 $12.00 $12.00

gr $25.00 0.5 $12.50 $7.50 $7.50 $12.50 $12.50

gr $25.00 0.5 $12.50 $7.50 $7.50 $12.50 $12.50

gr $30.00 0.5 $15.00 $9.00 $9.00 $15.00 $15.00lits $20.00 1 $20.00 $12.00 $12.00 $20.00 $20.00



lits $1.40 5 $7.00 $4.20 $4.20 $7.00 $7.00

lits $15.00 0.5 $7.50 $4.50 $4.50 $7.50 $7.50

check $50.00 1 $50.00 $50.00 $50.00 $50.00 $50.00

$900.00 12 $72.62 $72.62 $72.62 $72.62 $72.62

$1,800.00 12 $145.25 $145.25 $145.25 $145.25 $145.25$300.00 12 $24.21 $24.21 $24.21 $24.21 $24.21

$100.00 12 $8.33 $8.33 $8.33 $8.33 $8.33

$340.00 12 $28.33 $28.33 $28.33 $28.33 $28.33

$175.00 12 $14.58 $14.58 $14.58 $14.58 $14.58

$200.00 12 $16.67 $16.67 $16.67 $16.67 $16.67

$6,600.00 12 $550.00 $550.00 $550.00 $550.00 $550.00

$50.00 1 $50.00 $50.00 $50.00 $50.00 $50.00

5000 7000 10000 15000

$1,061.48 $1,061.48 $1,377.18 $1,391.10

$987.59 $987.59 $1,050.98 $1,050.98

$5,370.00 $5,370.00 $6,444.00 $6,444.00

$704.83 $704.83 $764.29 $764.29

$1,350.00 $1,350.00 $1,600.00 $1,600.00

$242.08 $242.08 $242.08 $242.08

$67.92 $67.92 $67.92 $67.92

$550.00 $550.00 $550.00 $550.00

$10,333.90 $10,333.90 $12,096.45 $12,110.37



Item Cost Cost per monthEvents

Opening $30,000.00 $2,595.80Brochures $0.00Flyers for supermarkets $0.00

Newspapers $0.00Event 1 $0.00Event 2 $0.00Event 3 $0.00

Research And Development $0.00HACCP, ISO $0.00Packaging and identity studies $0.00Advertisements $0.00

Total Marketing Costs $2,595.80



Manufacturing Budget January TOTAL 2007

Direct Manufacturing Labor Budget

Salaries

Production manager $1,000.00 $12,000.00

Reception supervisor $400.00 $4,800.00

Fermentation supervisor $400.00 $4,800.00

Cheese Supervisor $0.00 $0.00

Store keeper $450.00 $5,400.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00

Labor $300.00 $3,600.00Labor $300.00 $3,600.00

Labor $0.00 $0.00

Labor $0.00 $0.00

Labor $0.00 $0.00

Insurance $427.50 $5,130.00

Transportation $850.00 $10,200.00

Labor Tax $108.00 $1,296.00

Hidden Expenses $0.00

TOTAL $7,235.50 $86,826.00Manufacturing Overhead Budget

Salaries

QC manager $400.00 $4,800.00

Maintenance manager $400.00 $4,800.00



Manufacturing Budget January February March

Salaries

Dairy Factory Manager $1,500.00 $1,500.00 $1,500.00

Accountant $0.00 $0.00

Executive secretary $0.00 $0.00

Receptionist $0.00 $0.00

Insurance $289.50 $289.50 $289.50

Transportation $230.00 $230.00 $230.00

Office Supplies $704.83 $704.83 $704.83

Telephone bill $1,350.00 $1,350.00 $1,350.00

Rental of Land $550.00 $550.00 $550.00

Travel $0.00 $0.00

TOTAL $4,624.33 $4,624.33 $4,624.33

Marketing BudgetSalaries

Marketing Manager $2,000.00 $2,000.00 $2,000.00

General Marketing Expenses $2,595.80 $2,595.80 $2,595.80

Insurance $300.00 $300.00 $300.00

Other Expenses $700.00 $700.00 $700.00

TOTAL $5,595.80 $5,595.80 $5,595.80

Salaries

Sales Manager $0.00 $0.00

Sales Representatives $400.00 $400.00 $400.00

Sales Representatives $400.00 $400.00 $400.00

Assistant $400.00 $400.00 $400.00

Assistant $400.00 $400.00 $400.00

Distribution costs Accounted in price if yes put 1 if ex: products are sold directly from factory to distrib

if our staff is distributing the products put



Employee 6 $300.00 $300.00 $300.00

Employee 7 $300.00 $300.00 $300.00

Employee 8 $0.00 $0.00

Employee 9 $0.00 $0.00

Supervisor $0.00 $0.00

Insurance $294.20 $294.20 $294.20

Transportation $1,200.00 $1,200.00 $1,200.00

Maintenance $60.00 $60.00 $60.00

Others $0.00 $0.00

Commisions $0.00 $0.00 $0.00

TOTAL $3,754.20 $3,754.20 $3,754.20



April May June July August September

Administartive Budget

$1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$289.50 $289.50 $289.50 $289.50 $289.50 $289.50

$230.00 $230.00 $230.00 $230.00 $230.00 $230.00

$704.83 $704.83 $704.83 $704.83 $704.83 $704.83

$1,350.00 $1,350.00 $1,350.00 $1,350.00 $1,350.00 $1,350.00

$550.00 $550.00 $550.00 $550.00 $550.00 $550.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$4,624.33 $4,624.33 $4,624.33 $4,624.33 $4,624.33 $4,624.33

If Marketing expenses are paid put 1 if n

$2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00

$2,595.80 $2,595.80 $2,595.80 $2,595.80 $2,595.80 $2,595.80

$300.00 $300.00 $300.00 $300.00 $300.00 $300.00

$700.00 $700.00 $700.00 $700.00 $700.00 $700.00

$5,595.80 $5,595.80 $5,595.80 $5,595.80 $5,595.80 $5,595.80

Distribution Budget

0 commisions percentage i

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$400.00 $400.00 $400.00 $400.00 $400.00 $400.00

$400.00 $400.00 $400.00 $400.00 $400.00 $400.00

$400.00 $400.00 $400.00 $400.00 $400.00 $400.00

$400.00 $400.00 $400.00 $400.00 $400.00 $400.00

no put 0utor put 1



$300.00 $300.00 $300.00 $300.00 $300.00 $300.00

$300.00 $300.00 $300.00 $300.00 $300.00 $300.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$294.20 $294.20 $294.20 $294.20 $294.20 $294.20

$1,200.00 $1,200.00 $1,200.00 $1,200.00 $1,200.00 $1,200.00

$60.00 $60.00 $60.00 $60.00 $60.00 $60.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$3,754.20 $3,754.20 $3,754.20 $3,754.20 $3,754.20 $3,754.20



$300.00 $300.00 $300.00 $3,600.00

$300.00 $300.00 $300.00 $3,600.00

$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00

$294.20 $294.20 $294.20 $3,530.40

$1,200.00 $1,200.00 $1,200.00 $14,400.00

$60.00 $60.00 $60.00 $720.00

$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00

$3,754.20 $3,754.20 $3,754.20 $45,050.40



Item Cost

Establishment Expenses $8,660.00 0.2 $1,732.00

Building $500,000.00 0.04 $20,000.00

Industrial Equipments $630,000.00 0.1 $63,000.00

Office eq, Lab and computers $12,000.00 0.15 $1,800.00Furniture $7,000.00 0.08 $525.00

General Installations $150,000.00 0.12 $18,000.00

Trucks $40,000.00 0.2 $8,000.00

Total fixed assets $1,347,660.00 Total $113,057$9,421.42

PercentageDepreciation

Total Depreciationyear 2007



Direct Material Budget January

Quantity Total Direct Cost Laban 500g 0.00 $0.00

Laban 1kg 0.00 $0.00Laban 2kg 0.00 $0.00

Laban 5kg 0.00 $0.00

Laban Low fat 500g 0.00 $0.00

Laban Low fat 1kg 0.00 $0.00

Labneh 500g 0.00 $0.00

Labneh 1kg 0.00 $0.00

Labneh 2kg 0.00 $0.00

Labneh 4kg 0.00 $0.00

Labneh Low fat 500g 0.00 $0.00

Chanklish Aged 1kg 0.00 $0.00

Chanklish Fresh 1kg 0.00 $0.00 Tcheque Akawi 6.5 Kg 0.00 $0.00

Tcheque Akawi 13 Kg 0.00 $0.00

Halloum 450g 0.00 $0.00

Halloum 1kg 0.00 $0.00

Halloum 6.5kg 0.00 $0.00

Halloum 13kg 0.00 $0.00

Halloum Low fat 450g 0.00 $0.00

Akkawi 450g 0.00 $0.00

Akkawi 1kg 0.00 $0.00

Akkawi 6.5kg 0.00 $0.00

Akkawi 13kg 0.00 $0.00

Akkawi Low fat 450g 0.00 $0.00Majdouli 6.5 Kg 0.00 $0.00

Majdouli 13 Kg 0.00 $0.00

Mozzarella 250g 0.00 $0.00

Mozzarella 2 kg 0.00 $0.00

Fresh Mozzarella 250g 0.00 $0.00

Fresh Mozzarella 2 kg 0.00 $0.00

Cheese Baladi 1kg 0.00 $0.00

Ricotta 350g 0.00 $0.00

Double Cream 450g 0.00 $0.00

Double Cream 6.5kg 0.00 $0.00

Double Cream 13kg 0.00 $0.00Cream produced 0.00 $0.00

Butter 1 kg 0.00 $0.00

Sour Cream 500g 0.00 $0.00

Ghee 1kg 0.00 $0.00

0 0.00 $0.00

0 0.00 $0.00

Material Costs $0.00



$0.00

$0.00$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

TOTAL DIRECT COSTS2007



January February March

Direct Material Budget $0.00 $0.00 $0.00

Direct Labor Budget $7,235.50 $7,235.50 $7,235.50

Manufacturing overhead budget $10,387.84 $10,387.84 $10,387.84

TOTAL $10,383.34 $10,383.34 $10,383.34



Cost of Goods Sold Budget April May June July August September

Direct Manufacturing Labor Costs

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$7,235.50 $7,235.50 $7,235.50 $7,235.50 $7,235.50 $7,235.50

$10,387.84 $10,387.84 $10,387.84 $10,387.84 $10,387.84 $10,387.84

$10,383.34 $10,383.34 $10,383.34 $10,383.34 $10,383.34 $10,383.34



October November December TOTAL 2007

$0.00 $0.00 $0.00 $0.00$7,235.50 $7,235.50 $7,235.50 $86,826.00

$10,387.84 $10,387.84 $10,387.84 $124,654.03

$10,383.34 $10,383.34 $10,383.34 $124,600.03



January February

Investment 1

Investment 2

Investment 3

Investment 4

Investment 5

Assets Buying 1 $106,000.00

Assets Buying 2

Assets Buying 3

Assets Buying 4

Net Cash Flow from Investing ($106,000.00) $0.00



TOTAL 2008 TOTAL 2009 TOTAL 2010 TOTAL 2011



Net Cash Flow from Investing $0 $0

Financing Activities (Funding)

Total Cash Available ($220,604) ($254,920)

Net Increase (decrease) in Cash flows ($33,217) ($34,316)

January February

Beginning cash balance ($145,226) ($179,949)

Receipts from customers $0 $0

Total cash available ($145,226) ($179,949)

Total Disbursements $34,723 $35,131

Dividends paid

Total Cash needed $34,723 $35,131

Net Cash Flow from Operations ($179,949) ($215,080)

Net Cash Flow from Investing $0 $0Financing Activities (Funding)



January February

Beginning cash balance ($110,547) ($146,897)

Receipts from customers $0 $0

Total cash available ($110,547) ($146,897)


Dividends paid

Total Cash needed $36,350 $37,570

Net Cash Flow from Operations ($146,897) ($184,467)

Net Cash Flow from Investing $0 $0

Financing Activities (Funding)





$0 $0 $0 $0

($289,235) ($323,551) ($357,867) ($392,183)

($34,316) ($34,316) ($34,316) ($34,316)

March April May June

Operating Activities($215,080) ($250,211) ($285,342) ($320,473)

$0 $0 $0 $0

($215,080) ($250,211) ($285,342) ($320,473)

$35,131 $35,131 $35,131 $35,131

$35,131 $35,131 $35,131 $35,131

($250,211) ($285,342) ($320,473) ($355,603)

Investing Activities

$0 $0 $0 $0

($250,211) ($285,342) ($320,473) ($355,603)

($35,131) ($35,131) ($35,131) ($35,131)

March April May June

Operating Activities($184,467) ($222,036) ($259,606) ($297,175)

$0 $0 $0 $0

($184,467) ($222,036) ($259,606) ($297,175)

$37,570 $37,570 $37,570 $37,570

$37,570 $37,570 $37,570 $37,570

($222,036) ($259,606) ($297,175) ($334,745)

Investing Activities$0 $0 $0 $0

($222,036) ($259,606) ($297,175) ($334,745)

($37,570) ($37,570) ($37,570) ($37,570)



July August September October

($97,967) ($122,325) ($146,683) ($171,040)$0 $0 $0 $0

($97,967) ($122,325) ($146,683) ($171,040)

$24,358 $24,358 $24,358 $24,358

$24,358 $24,358 $24,358 $24,358

($122,325) ($146,683) ($171,040) ($195,398)

$0 $0 $0 $0

$0 $0 $0 $0

($122,325) ($146,683) ($171,040) ($195,398)

($24,358) ($24,358) ($24,358) ($24,358)


($432,939) ($465,056) ($497,174) ($529,291)

$0 $0 $0 $0

($432,939) ($465,056) ($497,174) ($529,291)

$32,118 $32,118 $32,118 $32,118

$32,118 $32,118 $32,118 $32,118

($465,056) ($497,174) ($529,291) ($561,409)

$0 $0 $0 $0

($465,056) ($497,174) ($529,291) ($561,409)

($32,118) ($32,118) ($32,118) ($32,118)


($392,183) ($426,498) ($460,814) ($495,130)

$0 $0 $0 $0

($392,183) ($426,498) ($460,814) ($495,130)

$34,316 $34,316 $34,316 $34,316

$34,316 $34,316 $34,316 $34,316

($426,498) ($460,814) ($495,130) ($529,446)



$0 $0 $0 $0

($426,498) ($460,814) ($495,130) ($529,446)

($34,316) ($34,316) ($34,316) ($34,316)


($355,603) ($390,734) ($425,865) ($460,996)

$0 $0 $0 $0

($355,603) ($390,734) ($425,865) ($460,996)

$35,131 $35,131 $35,131 $35,131

$35,131 $35,131 $35,131 $35,131

($390,734) ($425,865) ($460,996) ($496,127)

$0 $0 $0 $0

($390,734) ($425,865) ($460,996) ($496,127)

($35,131) ($35,131) ($35,131) ($35,131)


($334,745) ($372,314) ($409,884) ($447,453)

$0 $0 $0 $0

($334,745) ($372,314) ($409,884) ($447,453)

$37,570 $37,570 $37,570 $37,570

$37,570 $37,570 $37,570 $37,570

($372,314) ($409,884) ($447,453) ($485,023)

$0 $0 $0 $0

($372,314) ($409,884) ($447,453) ($485,023)

($37,570) ($37,570) ($37,570) ($37,570)



$0 $0 $0

% from profit paid

($563,762) ($598,077) ($598,077) Earnings Paid

($34,316) ($34,316) ($34,316) Cash left

November December End 2010

Sales on credit 2009

($496,127) ($531,258) ($531,258) Total Received

$0 $0 $0 $0

($496,127) ($531,258) ($531,258) Total Disbursements

$35,131 $35,131 $35,131 $421,163

$0

$35,131 $35,131 $35,131

($531,258) ($566,389) ($566,389)

$0 $0 $0% from profit paid

($531,258) ($566,389) ($566,389) Earnings Paid

($35,131) ($35,131) ($35,131) Cash left

November December End 2011

Sales on credit 2010

($485,023) ($522,592) ($522,592) Total Received

$0 $0 $0 $0

($485,023) ($522,592) ($522,592) Total Disbursements

$37,570 $37,570 $37,570 $449,615

$0

$37,570 $37,570 $37,570

($522,592) ($560,162) ($560,162)

$0 $0 $0

% from profit paid

($522,592) ($560,162) ($560,162) Earnings Paid

($37,570) ($37,570) ($37,570) Cash left



$0

Total Sales $0

Total costs

$292,292

90%

($364,814)

$120,701

$0

Total Sales

$0

Total costs

$486,952

90%

($438,257)

($187,387)

$0

Total Sales

$0

Total costs

$503,169



90%

($452,852)

($145,226)

$0

Total Sales

$0

Total costs

$506,491

90%

($455,842)

($110,547)

$0

Total Sales

$0

Total costs

$528,145

90%

($475,330)

($84,831)



Cash Budget 2007 2008

Operating ActivitiesBeginning cash balance $30,000 $120,701

Receipts from customers $0 $0Total cash available $30,000 $120,701


Dividends Paid ($364,814) ($438,257)

Total Cash needed ($84,701) ($56,726)

Net Cash Flow from Operations $114,701 $177,427

Investing ActivitiesNet Cash Flow from Investing ($106,000) $0

Financing Activities (Funding) $112,000 $0

Total Cash Available $120,701 $177,427

Net Increase (decrease) in Cash flows $90,701 $56,726



2009 2010 2011

$177,427 $219,589 $254,267

$0 $0 $0$177,427 $219,589 $254,267

$410,690 $421,163 $449,615

($452,852) ($455,842) ($475,330)

($42,162) ($34,679) ($25,716)

$219,589 $254,267 $279,983

$0 $0 $0

$0 $0 $0

$219,589 $254,267 $279,983

$42,162 $34,679 $25,716



Ratios

End 2008 End 2009 End 2010 End 2011

-11.67 x -8.46 x -6.29 x -4.52 x

-19.815% -16.200% -13.064% -10.676%

-52.4% -57.2% -61.1% -68.1%

-50.3% -54.6% -58.1% -64.4%

0.00 0.00 0.00 0.00

cost control and financial analysis

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