旅行社營銷ppt課件

1、,Financial Analyses and Forecasts,1,；.,Pro-forma profit and loss statements (P&Ls),Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter Total Revenue 300,000 50,000 100,000 50,000 100,000,2,；.,Cost of Goods Sold (COGS),Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter Advertising cost

2、s 30,000 5,000 10,000 5,000 10,000 Materials 30,000 5,000 10,000 5,000 10,000 Labor 40,000 10,000 10,000 10,000 10,000 Total COGS 100,000 20,000 30,000 20,000 30,000 Gross Profit: Revenue minus COGS 200,000 30,000 70,000 30,000 70,000,3,；.,Selling, General, and Administrative Expenses (SG&A),Year To

3、tal 1st quarter 2nd quarter 3rd quarter 4th quarter Rental expense 36,000 9,000 9,000 9,000 9,000 Utilities 24,000 6000 6,000 6,000 6,000 Administrative salaries 40,000 8,000 1,2000 8,000 1,2000 Total CG&A 100,000 23,000 36,000 23,000 36,000 Net Profit/Earnings Before Tax (EBT): Gross profit minus C

4、G&A 100,000 7,000 34,000 7,000 34,000,4,；.,Year Total 1st quarter 2nd quarter 3rd quarter 4th quarter Taxes 5,000 350 1,700 350 1,700 Net Profit/Earnings After Tax (EAT): EBT minus taxes 5,000 6,650 32,300 6,650 32,300,5,；.,Budget,Our break-even analysis assumes total revenue of 300,000, variable cost of 200,000 and fixed cost of 5,000. Based on these assumptions the break-even c