Cash budgetFor APRIL MAY JUNE JULY
particulars
particular March April May june july
sales 50000 50000 80000puchase 50000 50000 80000Oh 15000 15000 15000 30000 30000f/f pur - - - 30000 -Dividend recieved
- - - 300000 -
Op cash in the mont of april is RS 35000
In the case of sales 20% is cash & remaining Credit
Purchase 1 month cr (march month Purchase paid in CR
Wages 50% paid in next month
Cash Budget
Particular APRIL MAY JUNEOp cash 35000 70000 155000+ Cash Reciept:-
Cash Sales 30000 40000 40000Credit sales 80000 120000 160000Dividend Recieved - - 30000TOTAL RECIEPT 145000 230000 385000
(-) PAYMENTS
Purchase 50000 50000 80000Wages:-Py mnth ½
5000 5000 5000
Cm ½ 5000 5000 5000
Ohs 15000 15000 30000F&F - - 30000TOTAL PAYMENTS 75000 75000 150000
CLOSING CASH 70000 155000 35000
FLEXIBLE BUDGET
ROIN CO LTD PRESENTLY OPERATING AT 50% WIT PRODUCTION 5% UNITS
THE COST AS FOLLOWS FOR 50% PRODUCTION LEVEL
DM- 4,DL-3, DEXP-2
SELLING & DISTRIBUTION EXP :-
VARIABLE 5000, FIXED 10000
ADM EXP:-
V 10000, F 10000
FACTORY EXP:-
V 30000, F 15000
SALES P.U RS 80
PREPARE FLEXIBLE BUDGET FOR THE LEVEL EXITING 60% 80% 90% 100%
SOLUTION FLEXIBLE COST
PARTICULARS 50% 60% 80% 90% 100%DL 15000 18000 24000 27000 30000DM 20000 24000 32000 36000 40000DE 10000 12000 16000 18000 20000TOTAL PRIME COST (A)
45000 54000 72000 81000 90000
VARIABLE COST:-
S&D 5000 6000 8000 9000 10000ADM EXP 10000 12000 16000 18000 20000FACTORY Ohs 30000 36000 48000 54000 60000TOTAL VARIABLE COST (B)
45000 54000 72000 81000 90000
FIXED COST:-
S&D 10000 10000 10000 10000 10000ADM 10000 10000 10000 10000 10000Ohs 15000 15000 15000 15000 15000TOTAL COST (C) 35000 35000 35000 35000 35000
TOTAL COST (A+B+C)
125000 143000 179000 197000 215000
PROFIT [SALES-TC] 275000 337000 461000 523000 585000
SALES (RS.80) 400000 480000 649000 720000 20000
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