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8/12/2019 69547556 Boston Creamery Analysis
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OriginalBudgetBudgeted MktSize11440000Budgeted MktShare5720000
Budgeted Mkt Share (%) 0.5
Sales 9219900VC 662 600 0.71 945!"C 1945900#r$ it 645400
1Budgeted fr Increased Demand &kt sizee' e ted * tual * tual Mkt size 121 0000&kt share e' e ted e' e ted +, rease i, &kt Size 0.065sales &i' e' e ted e' e ted
$sts e' e ted e' e ted
Sales 9 1919-.5VC 7059459#r$ it 1- -4.5 i due t$ +, reased
e&a,d16 4-4.5
Budget for Actual MktShare
121 0000
* t Mkt Share 596 -66* t Mtk Share (%) 0.49
!"C 1945900
Sales 9622 09.6-VC 691 269. 2!"C 1945900#r$ it 75 6-9. 1 i dut $t Mkt Share /
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2 -* tual * tual* tual * tual * tual* tual e' e ted * tual* tual e' e tede' e ted * tual
Mkt Size Var"
Mkt Share Var
Sales &i' Var"
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BUDG ! D "#A$ %&'BUDG ! D "#A$ %&'
0.420.-50.010.050.040.110.0-
StandardContr.
Forecasted gallon
ForecastedStandard
Cont.a,illa 0.4-29
Ch$ $late 0.45-53al,ut 0.571-Butter ru, h 0.4771Cherr S irl 0.515-Stra err 0.46 -#e a, Shi 0.5-59!O!Al *+, - - - -
%*
Budgeted Total expenses - Breakdown
Fixed Cost
eli er*d ertisi,gSelli,g
!O!A# - - - - - -
1.0-0.0-0.10
Sales
Varia le
9 219 900
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BUDG ! D "#A$ %&'
C$stC$,tri uti$,
Margi, "i'ed
2,591,300
6 !"
%*/%%0 Standard 1ost
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R 2IS D BUDG ! D 3OR A1!UA# 2O#UM %&'
StandardContr.
Forecasted gallon
ForecastedStandard
Cont.a,illa 0.4-29
Ch$ $late 0.45-53al,ut 0.571-Butter ru, h 0.4771Cherr S irl 0.515-Stra err 0.46 -#e a, Shi 0.5-59!O!Al *+, & - - - -
Budgeted Total expenses - Breakdown
Fixed Cost Ma,u a turi,geli er*d ertisi,gSelli,g*d&i,istrati e!O!A# - - - - - -
Sales
Varia leC$st
C$,tri uti$,Margi, "i'ed
9 645 -
00 2,709,000
$6%"&
&.6&6& 'rice C(arged
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StandardContr.
Forecasted gallon
ForecastedStandard
Cont.a,illa 0.4-29Ch$ $late 0.45-53al,ut 0.571-Butter ru, h 0.4771Cherr S irl 0.515-Stra err 0.46 -#e a, Shi 0.5-59!O!Al *+, & - - - -
Budgeted Total expenses - Breakdown
Fixed Cost
eli er*d ertisi,gSelli,g
!O!A# - - - - - -
1.0-0.0-0.10
Sales
Varia leC$st
C$,tri uti$,Margi, "i'ed
9 619 61
2,703,660
$!$"$
&.6&&* Standard cost +
4ere the standard 1osts derived from the 5udgeted sales and 5udgeted volume are usedon the Ac
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Var Ma,u C$st gall$,Var el $st gall$,Var *d er C$st 8all$,
ro, Budgeted Volu,e and sales
tual volume to arrive at the varia5le cost and the sales amount*
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ct Budgeted +or VariancSales et -
Ma,u a turi,g C$steli er /*d ertisi,gSelli,g /*d&i,istrati e /!otal 67enses - - - - -
+, $&e r$& : erati$,s 8
ct Budgeted +or Varianc
Sales et 8
Ma,u a turi,g C$st /eli er*d ertisi,g /Selli,g*d&i,istrati e!otal 67enses - - - -
8
AR$I$G S!A! M $! R 2ISI! D*
ctual Volu,e at t(e
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standard price considered +or t(e actual sales.
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Sales Mi6 and 2olume variance
'roduct Budgeted ctual i++erence
1 2 - ;a, illa 2 409 2 45 2 4 -5Ch$ $ late 2 009 0 2 01 5 9 464
3al,ut 4 - 50 124 1 241Butter ru, h 262 1 26 6 654Cherr S ir l 204 7 261 2 56 466S tr a err 62 5 747 0 11 4#e a, Shi 157 0 164 - 7 -65T T 0 ! "$1# "% ! "26* "% 1 * "#
Mi6 2ariance
'roduct BudgetedBudgetedMix at ctual Sa l es
1 2a, illa 0. 2 514 - 2 45 2Ch$ $ late 0. 2 096 1 2 01 53al,ut 0. 51 00- 50 124Butter ru, h 0. 27- 5 26Cherr S ir l 0. 21- 6 261 2S tr a err 0. 655 747 0#e a, Shi 0. 16- 164 -T T 0 &. ! "26* "% ! "26* "%
Sales 2olume 2ariance
'roduct BudgetedBudgetedMix at Budgeted
1 2a, illa 0. 2 514 - 2 409Ch$ $ late 0. 2 096 1 2 009 03al,ut 0. 51 00- 4 -Butter ru, h 0. 27- 5 262 1Cherr S ir l 0. 21- 6 204 7S tr a err 0. 655 62 5#e a, Shi 0. 16- 157 0T T 0 &. ! "26* "% ! "$1# "%
2ARIA$1 3ROM O" RA! IO$S
Budgeted3xpense at
ct
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Ma,u a tur i,g 6 756 2 6 24 9 /eli er 711 7 706 4 921*d ert isi,g 577 1 607 7 /Sell i,g -6 -62 6 000*d&i,istrat i e 44 0 4- 0 10 000!O!A# 0 -0/% -& 0-&+ -. 8
!otal 2ariance
Varia, e ue t$ SalesV$ lu&e 112 -Mi' 5 279#r i) es 12 000 &12 "6
Varia, e ue t$ : era ti$,sMa,u a tur i,g /eli er 4 921*d ert isi,g /Sell i,g 6 000*d&i,istrat i$, 10 000 -
4et 5ar i ance !& "%
S$ here e see that th$ugh the t$tal aria, e is $siti e it is
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=sti&ated +,dustr $ lu&e 11 440 0Budgeted V$lu&e ( ,its) 5 720 -
Budgeted V$lu&e (%) 50.00%
Actual Sales 2olume and Market Share
* tual +,dustr V$ lu&e 12 1 0 0* tual Sales V$lu&e (u,it) 5 96 -
* tual Share i, (%) +&* 9
2ariance Due to Market Share
'roduct Budgeted'roportion
ctual Sa l esBudgeted
S(are o+ salesat actua l
1 2a, illa 0. 2 514 - 2 565 7Ch$ $ late 0. 2 096 1 2 1-9 03al,ut 0. 51 00- 52 045Butter ru, h 0. 27- 5 279 1Cherr S ir l 0. 21- 6 21 0S tr a err 0. 655 669 2#e a, Shi 0. 16- 167 1T T 0 &. ! "26* "% 6 "#2# "%
a
) ;a/ d
* tual Sales ( ,it) 5 96 -Budget share at * tual i,dustr V$ lu&e 6 090 -
i ere, e /Budgeted ,it C$, tri ut i$, 0.45-0Varia, e due t$ &arket share 8
e ; ' d
* tual +,dustr V$ lu&e 12 1 0 0Budgeted +,dustr V$ lu&e 11 440 0
i ere, e 740 0Budgeted Market Share 50.00%Market share (gai, >$ss) -70 0Budgeted u,it ) $,tr i ut i$, 0.45-0Varia, e ue t$ i,dustr V$ lu&e %/' -/
2ariance due to Industr: 2olume
a
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) ;a/
de ; ' d
g ; e '
!otal of Market and Industr:2olume 2ariance
%%.- /
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7nitSales
Vo l u,e
0.4-29 20 9-40.45-5 4 292
0.571- 7090.4771 - 1750.515- 29 0970.46 - 55 40.5-59 - 947
&&$ "6
i++erence 7nitSales
Vo l u,e- ; 2/ 4 5 ; 4 ' -
/ 0.4-29 // 0.45-5 /
/ 0.571- /502/ 0.4771 /2 24947 5 6. 0.515- 24 52291 2-4.2 0.46 - 42 725
556. 6 0.5-59 29! " 1$2
i++erence 7nitSales
Vo l u,e- ; 1/ 4 5 ; 4 ' -
104 492.7 0.4-29 45 2-57 114.1 0.45-5 -9 5062 119.6 0.571- 1 211
11 -6 .5 0.4771 5 42479.1 0.515- 4 575
27 254.7 0.46 - 12 76-6 0 .1 0.5-59 - 64
&&1 "%
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i++erence 9B:
e ;
-7 61//6 000%-% '
i++erence 9 :
e ;/4 92110 00
8
/-1400/57-00/2-400-5-00
8'/0