Fixed Assets/Start-up Expense List

Fixed Assets Description: Cost:

Land/Building __30,000__

Equipment and/or Vehicles __20,000__

Leasehold Improvements __5,000___

(Other)

Start-up Expense Description:

Legal/Organization Costs _________

Initial Marketing & Promotion __20,000__

Licenses and Permits __5,000___

Beginning Inventory __50,000__

(Other)

Total Fixed Asset and Start-up Expenses: _____________________

 Unit Selling Price and Cost Analysis

Product or Service #1:_________________________________

A. Selling Price: _____13______
less
Direct Costs:
Materials __10,000__
Labor __5,000___
Sub-contractors __5,000___
(Other)
B.Total Cost per Unit __50,000__
C. Unit Gross Profit (A minus B) __30,000__
D.Gross Profit % (C divided by A) ____3%___

Product or Services: #2:____________________________________

A. Selling Price: _____13_____
less
Direct Costs:
Materials __10,000__
Labor __5,000__
Sub-contractors __5,000___
(Other)
B.Total Cost per Unit __50,000__
C. Unit Gross Profit (A minus B) __30,000__
D.Gross Profit % (C divided by A) ____3%___
 A.Optional Method to Calculate Needed Capital
Total Required Capital =

Six Months of fixed expenses + Asset Purchases +Start-up Expenses

Monthly Fixed expenses Column 1

Salaries (Includes owner) 50,000

Payroll taxes at 12% 6,000

Rent 10,000

Marketing and advertising 5,000

Supplies 15,000

Telephone and Utilities 7,000

Insurance 10,000

Maintenance 5,000

Legal and Accounting 70,000

Miscellaneous 20,000

(Other)

Monthly Fixed Expense Sub-total 198,000 x6= 1,188,000

Asset Purchases

Purchase of Land and Building 250,000

Decorating and Remodeling 80,000

Fixtures and Equipment (Plus installation) 100,000

Deposits on rental property and Utilities 50,000

Beginning Inventory 50,000

Asset Purchase Sub-total

305,000

Start-up Expense You Pay Once

Legal and Accounting Organization Costs 300,000

Licenses and Permits 90,000

Initial Advertising and Promotion 15,000

(Other)

Start-up Expense Sub-Total 390,015

Total Estimated Cash Needed To Start (Add Column 2) 893,015

 B. Break Even Analysis
Break even analysis is a simple, but effective financial feasibility test. B/E is used to find the amount of
sales necessary to pay all fixed cost (and have a zero income). In your business plan, it represents a
minimum acceptable performance. Follow these steps

Unit sales price: P13 Monthly Fixed Expenses:

Less cost of goods sold: Rent: P20,000.00

Material and labor P5 Utilities P15,000.00

Less other Variable exp: Salary P100,000.00

Commission P2 Other P15,000.00

___________

Total Fixed Exp: P150,000.00

Unit Contribution Margine = P6

(P13 – P5 – P2)

CM%(P6÷P13)= 78%

B/E=Fixed Expenses÷CM%

B/E=P150,000.00÷.6

Monthly B/E Sales = P250,000.00

C.Sources and Uses of Funds
The Sources and Uses of Funds is a statement of how much money you need (and
where it will come from) and how that money will be used. This statement should be
included if your business plan is being presented to a lender or investor. By definition,
sources must be equal uses.

Sources:

Term loan-5,000

Line of credit-5,000

Personal equity-5,000

Outside equity-5,000

Other-5,000

Total sources=25,000

Uses:

Purchase building- 500,000

Purchase equipment-100,000

Renovations-100,000

Inventory-150,000

Working capital-300,000

Cash reserve-50,000

Other-100,00000000000000

Total uses:1,200,000