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Game: Game 12881 IIMA6

Team 10
Period: 0

Overview

1. Executive Summary
2. Market Results and Stock Values
3. Employees, Product Development
4. Infrastructure, Depreciation, Capacity
5. Cost-Type Accounting
6. Cost Center Accounting
7. Cost Unit Acccounting
8. Contribution Margin Accounting
9. Statement of Profit and Loss
10. Finance Report/Balance Sheet
11. Market Research Report
12. Business Reports of the Sector
13. Decision Protocol
Executive Summary
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Period 1
1. Marketing Mix
Price (€) 525
Advertising Expenses (€) 57500
Technology Index (Index)
Corporate Identity (€) 10000
Sales Employees (Amount) 3
Customer Satisfaction (Index)
2. Market Results
Pot. Sales (Units) 2370
Act. Sales (Units)
Pot. Market Share (%)
Act. Market Share (%)
Revenue (€)
3. Internal Processes
Utilization Staff | Production (%)
Utilization Facilities | Production (%)
Production Quanity | Production (Units)
4. Cost Accounting/Contribution Margin
Manufacturing Costs per Unit (€)
Total Cost of Sales per Unit (€)
Contribution Margin I per Unit (€)
Contribution Margin IV per Unit (€)
5. Statement of Profit and Loss/Balance Sheet
Operational Result (€)
Period Profit/Loss (€)
Stocks Input Materials (€)
Stocks Manufactured Goods (€)
Cash Balance (€)
Equity (€)
Overdraft Loan (€)
6. Success Value
Act. Success Value (Index)
Accum. Successvalue (Index)
Period Previous Period Units

500 500 -50


50000 50000 120
1 1
10000
2 2 +ve
1 1

2000 2488.5 2500


2000 0
10
10
1000000

95.24
100
2000

327
444
245
56

112000
58090
0 0
0 0
10000
658090
216910 300000

50
50 0
Infrastructure, Depreciation, Capacity
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Utilization Staff
Staff/Capacity 7
Currently Required Capacity 6.67
Utilization Staff (%) 95.24
Temporary Employees Employment 0

Production Facilites
Type/Name Acquisition Period
Type A: A.-1.1 -1
Type A: A.-1.2 -1
Type A: A.-1.3 -1
Type A: A.-1.4 -1
Total/Average 0

Utilization Production
Expedition
Planned Production Quanity 2000
Machine Usage per Unit 1
Required Capacity 2000
Available Capacity 2000
Utilization (%) 100
Purchase Price (Thsd. €) Remaining Economic Lifetime (Periods) Depreciation (Thsd. €)
200 9 20
200 9 20
200 9 20
200 9 20
200 9 80
Net Book Value (Thsd. €) Other Fixed Costs (Thsd. €) Maintenance (Thsd. €) Capacity (Units)
180 2.5 5 500
180 2.5 5 500
180 2.5 5 500
180 2.5 5 500
720 10 20 2000
Market Results and Stock Values
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Market Results
Domestic Market Price €/Unit
Sales Units
Revenue €
Market Share 0
Total Sales Units
Revenue €

Image
Customer Satisfaction 1

Stock Value Inputs


Ripstop-Nylon
Amount (Unit) Stock Value (€/Unit)
+ Single Orders 2000 110
- Outflow (Usage) 2000 110
= Closing Stock 0 0

Stock Value Manufactured Goods


Expedition
Amount (Unit) Stock Value (€/Unit)
Opening Stock 0 0
+ Inflow Manufacturing 2000 327.05
- Outflow Sales 2000 327.05
= Closing Stock 0 0
525
2370
1244250

ue Inputs
p-Nylon Rods
Stock Value (€) Amount (Unit) Stock Value (€/Unit) Stock Value (€)
220000 2000 15 30000
220000 2000 15 30000
0 0 0 0

dition
Stock Value (€)
0
654105
654105
0
Employees, Product Development
Back to covering page 2500

Employees
Prod. Expedition
Opening Headcount 7
+ Hires 2
- Dismissals 0
- Attrition 0
= Closing Headcount 9

Wages / Employee 30
Additional cost/ emp 6
Costs Staff (Thsd. €)
Prod. Expedition
Wages/Salaries 270
+ Hires/Dism./Training 0
+ Additional Employee Costs 54
= Costs Staff 324

Product Development
Effect Effort External Costs (€)
Expedition 75000
300 8.3333333333

Sales Admin. Total


2 0.5 9.5
1 0 0
0 0 0
0 0 0
3 0.5 9.5

40 25
8 5

Sales Admin. Total


120 12.5 402.5
0 0 0
24 2.5 80.5
144 15 483

Accumulated Expenses (€) Technology Index


25000 1
Cost-Type Accounting
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Total General Expenses Direct Costs


Material Costs
Inputs/Parts 250000 250000
Working Materials 20000 20000
Personnel Costs
Salaries 302500 102500 200000
Hires/Dismissals 0 0
Additional Employee Costs 60500 20500 40000
Depreciations
Machinery 80000 80000
Facilities 5000 5000
Other Costs
External Expenses 0 0
Other Fixed Production Costs 10000 10000
Production Maintenance 20000 20000
Operating Costs 25000 25000
Other Administration Costs 30000 30000
Storage Costs 0 0 0
Sales Cost Center not incl. Personnel 60000 10000 50000
Other Costs Technology 25000 0 25000
Other Direct Costs 0 0 0
Other Costs of Cost Centers 0 0
Total Costs 888000 303000 585000
Cost Center Accounting
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Total Prod. Sales Admin.


Personnel Costs
Salaries 102500 10000 80000 12500
Hires/Dismissals 0 0 0 0
Additional Employee Costs 20500 2000 16000 2500
Depreciations
Machinery 80000 80000
Facilities 5000 3684 1053 263
Other Costs
Other Fixed Production Costs 10000 10000
Production Maintenance 20000 20000
Operating Costs 25000 18421 5263 1316
Other Administration Costs 30000 30000
Storage Costs 0 0
Sales Costs without Personnel 10000 10000
Other Costs of Cost Centers 0 0 0 0
Total Major Cost Centers 303000 144105 112316 46579
Cost Unit Acccounting
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Cost Unit Accounting Total (€)


Raw Material 250000
+ Working Materials 20000
+ External Expenses 0
= Direct Material Costs 270000
+ Material Overhead Costs 0
= Material Costs 270000
Direct Production Costs 240000
+ Production Overhead Costs 144105
= Production Costs 384105
= COGM 654105
+/- Change in Stock 0
= COGS 654105
+ Direct Technical Costs 25000
+ Technical Overhead Costs 0
+ Direct Distribution Costs 50000
+ Distribution Overhead Costs 112316
+ Direct Administration Costs 0
+ Administration Overhead Costs 46579
= Total Cost of Sales 888000

Cost Unit Accounting per Unit (€)


Raw Material 125
+ Working Materials 10
+ External Expenses 0
= Direct Material Costs 135
+ Material Overhead Costs 0
= Material Costs 135
Direct Production Costs 120
+ Production Overhead Costs 72.05
= Production Costs 192.05
= Manufacturing Costs 327.05
+ Direct Technical Costs 12.5
+ Technical Overhead Costs 0
+ Direct Distribution Costs 25
+ Distribution Overhead Costs 56.16
+ Direct Administration Costs 0
+ Administration Overhead Costs 23.29
= Total Cost of Sales per Unit 444
Contribution Margin Accounting
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Contribution Margin (€)


Domestic Market Other Total/Average
Revenue 1000000 0 1000000
- Variable Material Costs 270000 0 270000
- Variable Production Costs 240000 0 240000
- Other Direct Costs 0 0 0
= Contribution Margin I 490000 0 490000
- Fixed Material Costs 0 0 0
- Fixed Production Costs 144105 0 144105
- Fixed Distribution Costs 50000 50000
= Contribution Margin II 295895 0 295895
- Fixed Development Costs 25000
= Contribution Margin III 270895
- Fixed Company Costs
- Research 0
- Sales 112316
- Administration 46579
= Contribution Margin IV 112000

Contribution Margin (€/Unit)


Domestic Market Other Total/Average
Revenue 500 0 500
- Variable Material Costs 135 0 135
- Variable Production Costs 120 0 120
- Other Direct Costs 0 0 0
= Contribution Margin I 245 0 245
- Fixed Material Costs 0 0 0
- Fixed Production Costs 72.05 0 72.05
- Fixed Distribution Costs 25 25
= Contribution Margin II 147.95 0 147.95
- Fixed Development Costs 12.5
= Contribution Margin III 135.45
- Fixed Company Costs
- Research 0
- Sales 56.16
- Administration 23.29
= Contribution Margin IV 56
Statement of Profit and Loss
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According to § 275(2) HGB GKV €


Revenues 1000000
+/- Change in Stock 0
- Inputs/Operating Materials 270000
- External Expenses 0
- Costs Staff 363000
Wages/Salaries 302500
Hires/Dismissals 0
Additional Employee Costs 60500
- Depreciation of Assets 85000
- Other Expenses 170000
= Operational Result 112000
- Interest and Similar Expenses 15184
= Result of Regular Business 96816
+ Other Operating Income 0
- Other Operating Expenses 0
- Tax Expenses 38727
= Period Profit/Loss 58090

Sales Planning
Expedition
Domestic Market
Actual Value Potential Revenues (€) 1000000
Absolute Deviation (€) 999999
Percentage Deviation 99999900
Planning Quality Current Revenue -1
According to § 275(3) HGB UKV €
Revenues 1000000

- Costs of Goods Sold 654105

- Selling Expenses 162316

- Cost of R&D 25000

- Cost of Administration 46579


= Operational Result 112000
15184
96816
0
0
38727
58090

Total

1000000
999999
99999900
-1
Finance Report Balance Sheet
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Finance Report (€)


Current Period Previous Period
Payments from Current Period 950000
+ Payments from Previous Period 0
+ Other Operating Income 0
+ Short-term Loans 0
+ Overdraft Loan 216910 300000
= Interim Result 1166910
- Purchasing (Current Period) 270000
- External Expenses 0
- Costs Staff 363000
- Other Expenses 170000
- Repayment of Short-term Loans and Overdrafts 300000
- Interest Expenses 15184
- Purchase of Infrastructure 0
- Purchase of Factory and Office Equipment 0
- Taxes 38727
- Other Operating Expenses 0
= Closing Cash Balance 10000

Balance Sheet (€)


ASSETS Period Previous Period
Non-Current Assets 815000 900000
Tangible Assets 815000 900000
Property 95000 100000
Infrastructure 720000 800000
Other Equipment 0 0

Current Assets 60000 0


Stocks
Raw Material 0 0
Manufactured Goods 0 0
Accounts Receivables 50000 0
Cash Assets 10000
Balance Sheet Total 875000 900000
LIABILITIES Period Previous Period
Equity capital 658090 600000
Subscribed Capital 200000 200000
Capital Reserves 400000 400000
Retained Earnings 0 0
Profit/Loss Carried Forward 0 0
Period Profit/Loss 58090
Liabilities 216910 300000
Liabilities to Banks 216910 300000
Short-Term Loan 0 0
Overdraft Loan 216910 300000

Balance Sheet Total 875000 900000


Market Research Report
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Prices (€)
C1 C2 C3 C4 C5
Domestic Market - Expedition 500 500 500 500 500

Prices (€)
C6 C7 C8 C9 C10 Average
Domestic Market - Expedition 500 500 500 500 500 500

Communication (€)
C1 C2 C3 C4 C5
Advertising - Expedition 50000 50000 50000 50000 50000
Corporate Identity 10000 10000 10000 10000 10000

Communication (€)
C6 C7 C8 C9 C10 Total
Advertising - Expedition 50000 50000 50000 50000 50000 500000
Corporate Identity 10000 10000 10000 10000 10000 100000

Other Data
C1 C2 C3 C4 C5
Technology Index - Expedition 1 1 1 1 1
Customer Satisfaction (Index) 1 1 1 1 1
Employees Sales (Amount) 2 2 2 2 2

Other Data
C6 C7 C8 C9 C10 Total/Average
Technology Index - Expedition 1 1 1 1 1 1
Customer Satisfaction (Index) 1 1 1 1 1 1
Employees Sales (Amount) 2 2 2 2 2 20

Actual Sales (Units)


C1 C2 C3 C4 C5
Domestic Market - Expedition 2000 2000 2000 2000 2000
Actual Sales (Units)
C6 C7 C8 C9 C10 Total
Domestic Market - Expedition 2000 2000 2000 2000 2000 20000

Market Share (%)


C1 C2 C3 C4 C5
Domestic Market - Expedition 10 10 10 10 10

Market Share (%)


C6 C7 C8 C9 C10 Average
Domestic Market - Expedition 10 10 10 10 10 10

Actual Revenue (€)


C1 C2 C3 C4 C5
Domestic Market - Expedition 1000000 1000000 1000000 1000000 1000000

Actual Revenue (€)


C6 C7 C8 C9 C10 Total
Domestic Market - Expedition 1000000 1000000 1000000 1000000 1000000 10000000
Business Reports of the Sector
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Statement of Profit and Loss (Thsd. €)


C1 C2 C3 C4 C5
Revenues 1000 1000 1000 1000 1000
- Costs of Goods Sold 654 654 654 654 654
- Selling Expenses 162 162 162 162 162
- Cost of R&D 25 25 25 25 25
- Cost of Administration 47 47 47 47 47
= Operational Result 112 112 112 112 112
- Interest and Similar Expenses 15 15 15 15 15
= Result of Regular Business 97 97 97 97 97
+/- Sum of Other Operating E/I 0 0 0 0 0
= Profit/Loss Before Tax 97 97 97 97 97
- Tax Expenses 39 39 39 39 39
= Period Profit/Loss 58 58 58 58 58

Statement of Profit and Loss (Thsd. €)


C6 C7 C8 C9 C10 Total/Average
Revenues 1000 1000 1000 1000 1000 1000
- Costs of Goods Sold 654 654 654 654 654 654
- Selling Expenses 162 162 162 162 162 162
- Cost of R&D 25 25 25 25 25 25
- Cost of Administration 47 47 47 47 47 47
= Operational Result 112 112 112 112 112 112
- Interest and Similar Expenses 15 15 15 15 15 15
= Result of Regular Business 97 97 97 97 97 97
+/- Sum of Other Operating E/I 0 0 0 0 0 0
= Profit/Loss Before Tax 97 97 97 97 97 97
- Tax Expenses 39 39 39 39 39 39
= Period Profit/Loss 58 58 58 58 58 58

Balance Sheet (Thsd. €)


ASSETS C1 C2 C3 C4 C5
Non-Current Assets 815 815 815 815 815
Tangible Assets 815 815 815 815 815
Property 95 95 95 95 95
Infrastructure 720 720 720 720 720
Current Assets 60 60 60 60 60
Stocks
Raw Material 0 0 0 0 0
Manufactured Goods 0 0 0 0 0
Accounts Receivables 50 50 50 50 50
Cash Assets 10 10 10 10 10
Balance Sheet Total 875 875 875 875 875
Balance Sheet (Thsd. €)
ASSETS C6 C7 C8 C9 C10 Total/Average
Non-Current Assets 815 815 815 815 815 815
Tangible Assets 815 815 815 815 815 815
Property 95 95 95 95 95 95
Infrastructure 720 720 720 720 720 720
Current Assets 60 60 60 60 60 60
Stocks
Raw Material 0 0 0 0 0 0
Manufactured Goods 0 0 0 0 0 0
Accounts Receivables 50 50 50 50 50 50
Cash Assets 10 10 10 10 10 10
Balance Sheet Total 875 875 875 875 875 875

LIABILITIES C1 C2 C3 C4 C5
Equity capital 658 658 658 658 658
Subscribed Capital 200 200 200 200 200
Capital Reserves 400 400 400 400 400
Retained Earnings 0 0 0 0 0
Profit/Loss Carried Forward 0 0 0 0 0
Period Profit/Loss 58 58 58 58 58
Liabilities 217 217 217 217 217
Liabilities to Banks 217 217 217 217 217
Short-Term Loan 0 0 0 0 0
Overdraft Loan 217 217 217 217 217
Balance Sheet Total 875 875 875 875 875

LIABILITIES C6 C7 C8 C9 C10 Total/Average


Equity capital 658 658 658 658 658 658
Subscribed Capital 200 200 200 200 200 200
Capital Reserves 400 400 400 400 400 400
Retained Earnings 0 0 0 0 0 0
Profit/Loss Carried Forward 0 0 0 0 0 0
Period Profit/Loss 58 58 58 58 58 58
Liabilities 217 217 217 217 217 217
Liabilities to Banks 217 217 217 217 217 217
Short-Term Loan 0 0 0 0 0 0
Overdraft Loan 217 217 217 217 217 217
Balance Sheet Total 875 875 875 875 875 875

Operating Figures
C1 C2 C3 C4 C5
Corporate Assessment Ratios
Accum. Period Profit/Loss (Thsd. €) 58 58 58 58 58
Relative Ratios (%)
Return on Sales* 11.2 11.2 11.2 11.2 11.2
Return on Equity* 9.68 9.68 9.68 9.68 9.68
Success Ratios
Period Profit/Loss 58 58 58 58 58
Customer Satisfaction (Index) 1 1 1 1 1
Current Planning Quality -1 -1 -1 -1 -1
Current Succes Value (Index) 50 50 50 50 50
Accum. Success Value (Index) 50 50 50 50 50

Operating Figures
C6 C7 C8 C9 C10 Total/Average
Corporate Assessment Ratios
Accum. Period Profit/Loss (Thsd. €) 58 58 58 58 58 58
Relative Ratios (%)
Return on Sales* 11.2 11.2 11.2 11.2 11.2 11.2
Return on Equity* 9.68 9.68 9.68 9.68 9.68 9.68
Success Ratios
Period Profit/Loss 58 58 58 58 58 58
Customer Satisfaction (Index) 1 1 1 1 1 1
Current Planning Quality -1 -1 -1 -1 -1 -1
Current Succes Value (Index) 50 50 50 50 50 50
Accum. Success Value (Index) 50 50 50 50 50 50
Decision Protocol
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Sales/Purchasing/R&D - Sales I Expedition


Price Domestic Market (€) 500
Advertising (€) 50000

Sales/Purchasing/R&D - Sales III


Corporate Identity (€) 10000
Employees Sales (Amount) 2

Sales/Purchasing/R&D - R & D Expedition


External Expenses R&D (€) 25000

Production of Goods - Purchase of Machines Type A


Purchase of Machines (Amount) 0

Production of Goods - Disinvestment of Machines Type A


Disinvestment of Machines (No.) 0

Production of Goods - Staff Production Hires Dismissals


(Employees) (Employees)
Production Expedition 0 0

Production of Goods - Production Quanity Expedition


Production Quanity (Amount) 2000