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The Financial Plan The Financial Plan

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Page 1: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

The Financial PlanThe Financial Plan

Page 2: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Operating & Capital BudgetsOperating & Capital Budgets Who works on budgets?Who works on budgets? SalesSales Operating CostsOperating Costs

List fixed costsList fixed costs Capital BudgetingCapital Budgeting

Long-term buyingLong-term buying

Page 3: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Page 4: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Pro Forma Income Pro Forma Income StatementStatement

SalesSales How to forecast?How to forecast?

Cost of Good SoldCost of Good Sold Selling ExpensesSelling Expenses Salaries & WagesSalaries & Wages Insurance and Other ExpensesInsurance and Other Expenses

InvestorsInvestors TimeframeTimeframe EstimatesEstimates

Page 5: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Page 6: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Pro Forma Cash FlowsPro Forma Cash Flows Why are cash flows necessary?Why are cash flows necessary? Cash v. A/RCash v. A/R Receipts > DisbursementsReceipts > Disbursements Receipts < DisbursementsReceipts < Disbursements How to calculate cash and How to calculate cash and

disbursements?disbursements? Percentages for each monthPercentages for each month

Page 7: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Page 8: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Pro Forma Balance SheetPro Forma Balance Sheet AssetsAssets

““Actual cost or Actual cost or amount expended”amount expended”

CurrentCurrent FixedFixed

LiabilitiesLiabilities CurrentCurrent Long-termLong-term Pay immediately?Pay immediately?

Owner’s EquityOwner’s Equity ““Net worth of a Net worth of a

business”business”

Page 9: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Page 10: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Break-Even AnalysisBreak-Even Analysis Why use it?Why use it?

TFC/ (Price-UVC)TFC/ (Price-UVC)

Page 11: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

Pro Forma Sources and Pro Forma Sources and Applications of FundsApplications of Funds

SourcesSources LoansLoans Personal fundsPersonal funds Net IncomeNet Income +Depreciation+Depreciation

ApplicationApplication Increase assetsIncrease assets Decrease L-T liabilitiesDecrease L-T liabilities Decrease owner’s equityDecrease owner’s equity

Page 12: The Financial Plan. Operating & Capital Budgets Who works on budgets? Who works on budgets? Sales Sales Operating Costs Operating Costs List fixed costs

SoftwareSoftware Microsoft ExcelMicrosoft Excel

AdvantagesAdvantages Other Software and FunctionsOther Software and Functions

PeachtreePeachtree Oracle Business SuiteOracle Business Suite

Chapter 9 Solutions - Blackhall · PDF fileChapter 9 Solutions Solution 9.1 Distinguish between operating and capital budgets. Operating budgets are the various budgets that relate

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Chapter 08 Flexible Budgets, Standard Costs, and Variance Analysischunning/ACFrOgCMhk-BLgLW… · · 2016-12-01Chapter 08 Flexible Budgets, Standard Costs, and Variance Analysis

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GUIDELINES FOR PREPARATION OF OPERATING BUDGETS Budget Guidelines Operati… · GUIDELINES FOR PREPARATION OF OPERATING BUDGETS For the ... This document is available at ... - Section

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310 Operating and Management Budgets Training Manual 0507v3 · eMARS 310 Operating and Management Budgets 5 of 78 eMARS Operating and Management Budgets 1 – Orientation This course

Loudoun County Public Schools FY17 Superintendent’s Proposed Operating Budgets · 2016-11-27 · Loudoun County Public Schools – FY17 Superintendent’s Proposed Operating Budgets

School Budgets Presentation- Pt 2 Expenses-FINAL€¦ · Part 2 Costs Dale Magee. 0 20000000 40000000 60000000 80000000 100000000 120000000 140000000 Total Operating School Budget

Improving Asset Management Through Better Asset Information · 5. Information about asset finances, including historical capital and operating costs, capital and operating budgets,

Operating and Capital Budgets Superintendent’s Proposed 2019-2020 · 2019-05-31 · Superintendent’s Proposed 2019-2020 Operating and Capital Budgets Greenwich Public Schools

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costs associated with emergency lighting acquisition costs operating costs

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Proposed 2019-21 and 2019 Supplemental Operating Budgets PSHB 1109leap.leg.wa.gov/leap/Budget/Detail/2019/hoAgyDetail_0325.pdf · 2019-03-25 · 2019 Supplemental Operating Budgets