HND財(cái)政預(yù)算報(bào)告范本

1、 HYPERLINK 皚更多企業(yè)學(xué)院：拔 扒中小企業(yè)管理襖全能版唉183套講座+叭89700班份搬資料版總經(jīng)理、高層按管理佰49套講座+1般6388板份白資料搬中層管理學(xué)院熬扳46套講座+6傲020百份癌資料懊凹國(guó)學(xué)智慧、易八經(jīng)罷46套講座版人力資源學(xué)院啊唉56套講座+2稗7123邦份柏資料礙各階段員工培傲訓(xùn)學(xué)院罷77套講座+ 胺324罷份版資料按員工管理企業(yè)骯學(xué)院熬67套講座+ 搬8720敖份百資料把工廠生產(chǎn)管理背學(xué)院芭52套講座+ 柏13920辦份皚資料擺財(cái)務(wù)管理學(xué)院班般53套講座+ 氨17945懊份絆資料班佰銷售經(jīng)理學(xué)院埃癌56套講座+ 半14350捌份佰資料案銷售人員培訓(xùn)吧學(xué)院邦72套

2、講座+ 八4879捌份隘資料伴Introdu扮ction敗Tricol 骯plc a c藹ompany 案who mak般es a ra笆nge of 稗furnitu搬re and 胺kitchen爸ware. A擺nd one 氨of its 罷most po俺pular p頒roducts矮 is the愛(ài) 版伴Zupper把笆 expand頒able ta鞍ble.敗The pur拌pose of擺 捌writing唉 this r骯eport i爸s to do埃 the va安riance 熬analysi愛(ài)s, proj俺ect eva藹luation埃 and to八 comp

3、ar霸e the b暗udget a版nd actu啊al data八 by usi扳ng the 伴techniq熬ue.阿Finding拔sPart A 柏Possibl按e Reaso跋n for V阿ariance拔s扮1. 班Materia跋l藹Direct 拔Materia跋l 暗愛(ài) Total凹 - 哀柏2,400 F艾 made u癌p:扒Direct 疤Materia懊l Usage藹 澳把20000 F隘 辦(笆Level俺 of sig唉nifican盎ce 骯懊usage/t般otal bu襖dgeted 爸Materia頒l costs懊 = 8,00吧0/64,00

4、暗0 = 12.愛(ài)5% 3捌%,阿 should扳 be 挨reviewe邦d)礙 氨2000 kg哎 less m癌aterial案s are u佰sed tha胺n budge隘ted for伴 the ac襖tual le擺vel of 扳product扳ion. Po八ssible 爸reason 哀may be 唉using t拜he high把er-grad八e mater拜ial wit挨h less 拔wastage澳. Or th拔e new m絆achiner巴y use l稗ess mat礙erials 版and inc搬urs les艾s wstag盎e.白Direct

5、 板Materia半l Price安 般扳笆5,600 A埃 背(5,600/半64,000=案8.75% 靶3%)邦I(lǐng)t is 岸八1 per k扳g more 骯expensi壩ve than壩 planne胺d叭P矮ossible邦 reason疤:襖New mat捌erial s罷upplier扳 does n叭ot give絆 discou絆nts for傲 materi傲als.背Hither-安grade m矮aterial疤s have 拜been us柏ed whic俺h is mo啊re expe敖nsive.笆2. Labo瓣ur絆Direct 八Labour 胺Tota

6、l -藹 佰扮6,400A 挨Direct 罷Labour 哀Rate 扳拜伴3,520A搬(3,520/懊28,800=昂12.2%3襖%)唉O靶n avera襖ge, the耙 actual伴 labour靶 rate i芭s 耙稗1/hour 隘higher 扮than bu絆dgeted敗Possibl艾e reaso背n:懊The wag白e 案settlem罷ent靶 is hig靶her tha哎n expec巴ted盎T礙he new 擺machine盎 requir翱es trai扳nings s絆o that 柏overtim骯e requi壩red mor扮e than

7、伴expecte笆d.熬Direct 矮labour 霸Efficie鞍ncy -艾 奧拌2000 A礙3%)4.1班6%頒Actuall霸y, more澳 than 2胺00 labo笆ur hour拜s have 百been us班ed than背 budget皚ed. 昂P白o(hù)ssible稗 reason頒:擺N安ew mach拔inery r罷equires安 more h胺ours fo扳r train擺ing.案H埃uman re皚source 笆issues 隘柏 the sk扮illed o敗perativ奧es is n邦ot enou暗gh.靶3Total背 Overhe半

8、ad -藹 唉礙600 F 埃Rate is絆 4.70%靶Unpredi愛(ài)cted in案crease 艾in insu版rance a板nd Admi氨nistrat巴ion cos罷ts巴P背ossible邦 reason板:斑New mac叭hinery 礙brings 暗more ex奧pensive俺 insura八nce, hi皚gher ma皚intenan盎ce and 拌additio百nal adm吧inistra藹tive co礙sts.Part B 把1. Key 胺assumpt版ions ma把de: 八There藹 is no 挨t愛(ài)axation疤 and i

9、n八flation白.啊A擺ssumed 挨that th癌ere is 霸no vary跋 given 笆return 跋market 靶rate.斑T盎he tota藹l cost 瓣of the 板project暗 will b皚e payab俺le at t靶he star辦t辦T拔he expe吧cted re擺venue f敖rom the跋 invest捌ment 辦靶 this i埃s the e案xpected熬 Net Ca跋sh Flow百 after 巴deducti吧on of a霸ll rele擺vant co靶sts昂2. Payb拔ack板P絆ayback 哀i

10、n this辦 case i搬s 4.125吧 years 暗(total 扳investm懊ent-ret靶urn per搬iod is 凹five ye鞍ars). S霸o the c啊ompany 般can get叭 back t懊he inve安stment.案The Net翱 Presen捌t Value敗 is 愛(ài)敖- 64，80敖0. It i八ndicate擺s that 壩the pro矮ject do啊es not 襖appear 柏to be f佰inancia佰lly via唉ble.罷Conclus礙ionPart B 安This pr藹oject i愛(ài)s avail

11、奧able be捌cause t阿he payb翱ack is 唉4.125ye巴ars.皚But the擺 Net Pr捌esent V拔alue (N叭PV) is 哀negativ靶e. So t奧he proj稗ect is 疤not ava哀ilable.版However俺, we sh岸ould us岸e 擺the白 conclu班sion of傲 the N傲e班t Prese笆nt Valu藹e becau稗se the 哀Net Pre暗sent Va按lue (NP芭V) cons搬idered 芭the tim啊e value板 of mon般ey. 隘Recomme巴n

12、dation拌sPart A扮Recomme按ndation哀s for m拜anageme瓣nt acti敗on: 辦All the懊 varian埃ces sho拌uld be 隘analysi阿s becau氨se all 瓣of them唉 are ab白o(hù)ve 3%,扳 the le哎vel of 巴signifi伴cance.擺Particu跋larly, 佰the dir絆ect lab氨our var扮iances 般need fu隘rther i扒nvestig笆ation 哎胺 why is懊 the co絆mpany p辦aying a板 higher澳 wage r鞍a

13、te but頒 the la搬bour pr胺oductiv隘ity is 阿lower t邦han pla阿nned.Part B板To cons鞍ider th癌e effec百t of th挨e new f奧aciliti斑es on c拔ompany伴稗s own s礙taff 把捌 in ter頒ms of e盎mployme皚nt and 暗redeplo笆yment o敗pportun佰ities.盎T哎o consi疤der any芭 change奧s in an俺y other哎 areas,佰 like s疤ocial, 鞍politic百al, eco柏nomic, 扒l

14、egal a艾nd tech壩nologic耙al fact擺ors.襖Whether稗 it is 熬possibl藹e for t癌he comp啊any to 擺raise t疤he suff頒icient 叭f(wàn)unds 般傲 to con襖sider i拌f the c把urrent 胺cash fl矮ow posi搬t(yī)ion ca扒n suppo皚rt such笆 an inv敖estment半.罷Appendi把xPart A敖1.按T癌able 叭1 Trico八l plc F皚lexed B版udget f伴or June鞍Tricol 叭plc Fle百xed Bud澳get

15、 For愛(ài) June敖Fixed B襖udget澳2,000 u靶nits擺Flexed 疤Budget挨1,600 u巴nits隘Actual 隘1,600 u按nits暗Varianc挨e澳百罷扳巴A伴/暗F暗Direct 拜Materia拜l班10*4*2哀,骯000=絆80巴,艾000皚10*4*1啊,笆600=巴64把,俺000翱61把,哀600扒2,400阿F懊Direct 愛(ài)Labor瓣2按*昂9*2頒,拜000=盎36骯,搬00阿0瓣2*9*1班,鞍600=癌28耙,懊800案35,200熬6,400佰A俺Variabl霸e Produ唉ction O啊verhead拔s搬2*

16、2,000皚=壩4,000壩2*1,600版=哎3,200澳3,200稗0昂Insuran翱ce cost拌s背2,200襖2,200邦2,400扳200版A敗Depreci矮ation搬1,鞍5罷00隘1,案5胺00昂1,邦5半00阿0懊Rent an佰d Rates愛(ài)2,500敖2,500藹2,500耙0矮Adminis胺tration奧 Overhe俺ads愛(ài)2,000暗2,000扮2,200傲200拌A耙Fixed O癌verhead八s柏8,200骯8,200八8,600案400 襖 拔 背 靶 襖 佰 拜 版 絆 安 芭 埃 奧 擺 罷 半 芭 笆 班 傲 芭 傲 暗 澳 頒 襖A

17、翱Total拜128,200唉104,200骯108,600扒4啊,岸400扮A俺2.拜 罷Further佰 Varian稗ce Anal百ysis昂T斑h(yuǎn)e calc板ulation頒 of the吧 varian搬ces 氨Direct 按materia百l total稗 :拔(Budget懊ed Quan拌tity*Bu辦dgeted 礙Price) 辦半 (Actua懊l Quant芭ity*Act柏ual Pri白ce)靶=(4kg*1案,600*拜辦10per k版g) - (5癌,600kg*擺矮11 per 哎kg)=艾班64,000-藹佰61,600=埃半2,400 F案Di

18、rect把 materi拌al usag笆e : 敗Budgete傲d price班* (Budg壩eted Qu斑antity 頒扮 Actual壩 Quanti氨ty扮) 癌=捌10per k板g * (4k罷g * 1,6盎00-5,60敗0kg)=斑 把8,000 F擺Direct愛(ài) materi邦al pric敗e :昂A扮ctual Q艾uantity骯* (Budg敖eted pr疤ice 把凹 Actual暗 奧price)凹=5,600k艾g*(柏佰10 per 搬kg -皚吧11 per 拔kg)壩=凹礙5,600A藹D昂irect l癌abor to熬tal :耙Budg

19、ete礙d Hours矮*Budget耙ed Rate艾 傲藹 Actual奧 hours*癌Actual 耙Rate盎=(2hour唉s*1600*霸半9)-哎 挨35200=班藹6,400A稗D(zhuǎn)艾irect l懊abor ra凹te :搬Actual 搬Hours*(懊Budgete安d Rate 盎巴 Actual案 Rate)百=3,520h跋ours*(藹白9-拜傲10)=氨 皚3,520A扒D百irect l藹abor ef阿ficienc安y :白Budgete安d Rate*岸(Budget頒ed Hour盎s 鞍擺 Actual翱 Hours)板=班般9-(2hou絆rs*1600扮-3520ho拜urs)=挨 巴2,880A柏Total o鞍verhead稗 : 昂(Budget愛(ài) 拌V傲ariable扳 澳O頒verhead稗 + 岸B百udget 版F壩ixed 愛(ài)O笆verhead矮) - (靶A愛(ài)ctual 熬V背ariable敖 巴O襖verhead罷 百+俺 A骯ctual 般F半ixed 敖O瓣verhead凹) = (4埃000 + 百8200) -奧 (3200唉 + 860骯0) = 4班00 FPart B盎1. 叭Payback骯 period扒 method骯 背Year罷Y半early