The financial plan
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The Financial Plan. Operating & Capital Budgets. Who works on budgets? Sales Operating Costs List fixed costs Capital Budgeting Long-term buying. Pro Forma Income Statement. Sales How to forecast? Cost of Good Sold Selling Expenses Salaries & Wages Insurance and Other Expenses

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The Financial Plan

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The financial plan

The Financial Plan


Operating capital budgets

Operating & Capital Budgets

  • Who works on budgets?

  • Sales

  • Operating Costs

    • List fixed costs

  • Capital Budgeting

    • Long-term buying


Pro forma income statement

Pro Forma Income Statement

  • Sales

    • How to forecast?

  • Cost of Good Sold

  • Selling Expenses

  • Salaries & Wages

  • Insurance and Other Expenses

  • Investors

    • Timeframe

    • Estimates


Pro forma cash flows

Pro Forma Cash Flows

  • Why are cash flows necessary?

  • Cash v. A/R

  • Receipts > Disbursements

  • Receipts < Disbursements

  • How to calculate cash and disbursements?

    • Percentages for each month


Pro forma balance sheet

Assets

“Actual cost or amount expended”

Current

Fixed

Liabilities

Current

Long-term

Pay immediately?

Owner’s Equity

“Net worth of a business”

Pro Forma Balance Sheet


Break even analysis

Break-Even Analysis

  • Why use it?

  • TFC/ (Price-UVC)


Pro forma sources and applications of funds

Pro Forma Sources and Applications of Funds

  • Sources

    • Loans

    • Personal funds

    • Net Income

    • +Depreciation

  • Application

    • Increase assets

    • Decrease L-T liabilities

    • Decrease owner’s equity


Software

Software

  • Microsoft Excel

    • Advantages

  • Other Software and Functions

    • Peachtree

    • Oracle Business Suite


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