Financial Plan Template_11

8/9/2019 Financial Plan Template_11

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9.0 FINANCIAL PLAN

The fnancial plan acts as a point where all fnancial inormation in theadministrative, marketing and operations plans are collected andsummarized to give a picture o the how much the business will cost to run. The inormation in the fnancial plan is essential in analyzing the viability o the project and will have an impact on whether the business venture willcontinued as planned, be adapted or abandoned. When the business iscarried out as planned, the fnancial inormation can be used to control thebusiness expenses.

9.1 Project implementation cost schedule The project implementation cost will show how mush investment in term ofxed assets cost, monthly expenses and other cost are needed to start thebusiness.

Table .!" #roject implementation cost schedule

A. Capital expenditure $% $% $%

&and ' building (contributed by owner) *+,%achinery and e-uipment /,

0urniture and fxtures 1,2ehicle 3 2an (hire purchase) +,

$enovation cost

Sub!otal". #or$in% capital &' months(

%arketing

#roduction45peration


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p

7und(


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9.' Sources o7 7unds schedule

9ources o unds will indicate availability o unds to fnance the projectimplementation cost.

Table ." 9ources o fnance schedule

A. 8uit- contribution $% $%

;ash6ssets (land ' building)

Sub!otal". xternal sources


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9.3 0ixed assets depreciation tables (optional)

Table ./" 6 depreciation schedule or a van

!-pe o7 asset,)ri%inal cost,conomic li7e,

Scrap :alue,2ethod"

2an$%+,+ years

$%9traight line

;ear Annual depreciation&/2(

Accumulated depreciation&/2(

"oo$ :alue&/2(

+,

! +, +, , +, !, !+,

/ +, !+, !,

* +, , +,+ +, +,


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9.< &oan amortization schedule (optional)

8normation on term loan

Term loan =

2ethod, 6nnual rest 2ethod, 0lat rate

Term loan /235@00

;ear ', /2'05000 x ? > /215@00

;ear 3, /2'45000 x 10 >/2'5400

;ear 3, /2'05000 x ? > /215@00

;ear /215?00

;ear /215@00

!able 9.3, !erm loan amortiation schedule


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9.6


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9.@ #ro orma cash Aow statement

#roorma cash Aow will indicate the business cash situation o the company.

!able 9.6, A pro 7orma cash Do statement &2onthl-(

%onth #reBoperation

Can 0eb %ac 6pr %ay Cun Cul 6ug 9ept 5ct Dov Eec Fear !

A Cash DoG-uity 3cash Term loan;ash sales

salesorecastBmarketing plan

'


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1'(

Eirectlabor

/ 3@000&3000 x1'(

5perationa

loverheads

'


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8nterest /1+ ?00

+ !otal cashoutDos


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" + 3*+)

!!) amount(

F "e%innin% cash

balance

30000 (preB

operation)

0

* ndin%cashbalance

/ /(/H )


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!able 9.@, A pro 7orma cash Do statement &Annuall-(

Fear Fear ! (Eerive rommonthly transaction)

Fear Fear /

A Cash Do

G-uity 3 cash 1+ Term loan *+ ;ash sales * (rom

monthly schedule)1@(Gstimation)

/!1*(Gstimation)

" !otal cash Do &E all A acti:ities( 31'600(1+ H*+ H*)

C Cash outDo

)perational expenditure

$aw materialsEirect labor

5perational overheads

2ar$etin% expenditure

9ales commission

Gntertainment allowance

Administrati:e expenditure

9alaries ' wages

G#0 ' 95;95

5ther administrative overheads

&oan repayment"

#rincipal

8nterest


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%achinery ' e-uipment

0urniture ' fxtures

$enovation

#reBoperational expenditure

Eeposits+ !otal cash outDos &E all C

expenditures('41@00 / *1!

Cash surplus &+eHcit( &" C(


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9.4 #ro orma proft and loss statement4 8ncome statement (optional)

#ro orma proft and loss statement will show the business proft4loss estimation at the end o the

accounting period.

;ou must %et cost o7 %oods manu7actured and %ross proHt

;alculation o cost o7 %oods manu7actured

$% $%$aw material used5pening stock (!4!) 3 jika masihada

6dd" #urchase o raw materials /@ (rom cashAow schedule)

$aw material available /@&ess" ;losing stock (/!4!) 3 gunauntuk fnished products

/

Eirect materials 33000 (/@ 3/)

Eirect labor 3@000 (rom cashAow schedule 3annually)

#rime cost @9000 (// H/@)

%anuacturing overheadsI(operational 5< H Eepreciationcharges)

>@(* H JJJ Bdummy

WorkBinBprocess6dd" WorkBinBprocess (!4!) &ess" WorkBinBprocess (/!4!)


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;ost o goods manuactured 1@ (@ H

>@)(To be transerred to the trading

account)

I The amount o manuacturing overheads is not the same as the amount o the operations overhead($%*) in the cash Aow statement because depreciation charges or the plant, machinery ande-uipment have been added on to the operational overheads. The depreciation charge does not appear inthe cash Aow because it is a nonBcash expenditure.


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Table .@" ;alculation o %ross proHt or a manuacturing company

$% $%

SALS '


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33000*/)SS P/)FI! '04000


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!able 9.4, A pro 7orma income statement 7or a manu7acturin% compan-

$% $%SALS '8nterest"

Term loan *+


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Table .@" 6 pro orma income statement or a trading company

$% $%SALS '


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9.? #ro orma balance sheet &optional(

#roorma balance sheet will highlight the overall fnancial standing o the business at the end o theaccounting period.

Table 9.7: A pro forma balance sheet for a manufacturing company

$% $%FIJ+ ASS!S

&and ' 7uilding *+%achinery ' e-uipment !>*0urniture and fxtures +@

$enovation /2an

C//N! ASS!S

;ash *;losing stock or raw materials /;losing stock or fnished goods / *@

)!B/ ASS!SEeposits >

!)!AL ASS!S 139900

KI!; ;apital 1+6ccumulated proft !+*

>1C//N! LIA"ILI!IS


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L)N*!/2 LIA"ILI!IS Term loan /@


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Table .1" 6 pro orma balance sheet or a trading company

$% $%FIJ+ ASS!S

&and ' 7uilding *+%achinery ' e-uipment !>*0urniture and fxtures +@$enovation /2an

C//N! ASS!S;ash *;losing stock or fnished goods /

*/)!B/ ASS!S

Eeposits >

!)!AL ASS!S 13@900

KI!;

;apital 1+6ccumulated proft !* >*

C//N! LIA"ILI!IS

L)N*!/2 LIA"ILI!IS Term loan /@


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!)!AL KI!; AN+ LIA"ILI!IS 13@900

Documents

Financial Plan Template_11