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BEAUTIFY NAILS CENTER

Fashion Nails Project

$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,000

$10,000

$1,814

$4,100

$3,746

Cost Structure

Gross ProfitFixed Costs / OverheadVariable costs

0%10%20%30%40%50%60%70%80%90%

100%

19%

42%

39%

Cost Structure based on Sales= 100%

Gross ProfitFixed Costs / OverheadVariable costs

Income Statement For Period Covering 01/01/2011 to 04/30/2011Revenues

Income Statement For Period Covering 05/01/2011 to 08/31/2011

Revenues

Income Statement For Period Covering 09/01/2011 to 12/31/2011

Revenues

Income Statement For Period Covering 01/01/2011 to 12/31/2011Revenues

Balance Sheet 12- 31-2011

CONCLUSIONS

IncomeDuring the year, the sales were a bit constant. The months

of more sales were January, March, April and September. Whereas, the months of less sales were June, July, October and December. Due to the fact that these sales depend on many factors as: the marketing that is realized, the season of the year (summer/winter/holidays) and the disposition

of the clients.

VARIABLE COSTSVariable costs

Inventory 1Item

QPrice Each Total

Acrylic powder 1 $6,00 $6,00Nail jelly 1 $4,00 $4,00Cotton 1 $5,00 $5,00Antifungal 2 $4,00 $8,00Bofer 5 $1,00 $5,00Manicure Brush 5 $0,50 $2,50recipent for pedicure 5 $1,00 $5,00Total $35,50

Variable costs

Inventory 2

Cutting tips 1 $1,00 $1,00

Hand cream 2 $4,00 $8,00

Thinner for nail enamel 3 $3,00 $9,00

Bottlebrush 10 $2,00 $20,00

Nail polish(masglo) 2 $1,00 $2,00

Big glue 4 grams 100 $0,50 $50,00

lima 6 $0,50 $3,00

Orange sticks 100 $0,10 $10,00

Total $103,00

Variable costsInventory 3

Towels 5 $2,00 $10,00kickstad 2 $0,25 $0,50whiter square tips 5 $12,00 $60,00white curves tips 5 $12,00 $60,00large natural tips 5 $12,00 $60,00big clear tips 5 $12,00 $60,00Total $250,50

Variable CostsDuring the year the item of variable costs does not have

many expenses to the company. Usually implemented a similar inventory for each month, variable costs are

composed of three inventories.

In conclusion, the company has healthy accounts. We know if we have more money, we can to spend a little

more in overhead, but if the company do not have enough money is illogical spend more that the company have. I

consider that, is vital to be clear the company cannot incurrent unnecessary speeds.

Overhead

Fixed CostsFixed costs behavior will be maintained, only to be taken

into account which must be paid at certain times and how often such as patents and certain taxes and land taxes. In

the case of Beautify Nails Center should cancel every four months, respectively in April, August and December.