Finantskavandamine 2018 - algandmed ja lahenduskäik (0)

Overview

Bilanss
Kasumiaruanne
Rahavoog

Sheet 1: Bilanss

12/31/ 2017 12/31/ 2018
AKTIVA
Raha 20,000.00 205,061.49
Nõuded ostjate vastu 210,000.00 173,750.00
Varud 563,125.00 638,125.00
KÄIBEVARA KOKKU 793,125.00 1,016,936.49
Materiaalsed põhivarad 1,500,000.00 2,025,000.00 525000 põhivara ost Akumuleeritud amortisatsioon -900,000.00 -1,305,000.00
PÕHIVARAD KOKKU 600,000.00 720,000.00
AKTIVA KOKKU 1,393,125.00 1,736,936.49
PASSIVA
Võlad tarnijatele 84,468.75 91,012.50
Lühiajalised laenund ( arvelduskrediit ) 250,000.00
Lühiajalised laenud (kapitalirent) 0.00 121,431.27
LÜHIAJALISED KOHUSTISED KOKKU 334,468.75 212,443.77
Pikaajalised laenud (kapitalirent)
142,949.85
PIKAAJALISED KOHUSTISED KOKKU 0.00 142,949.85
Aktsiakapital 750,000.00 750,000.00
Kasum / kahjum 308,656.25 631,542.87
OMAKAPITAL KOKKU 1,058,656.25 1,381,542.87
PASSIVA KOKKU 1,393,125.00 1,736,936.49
Kontroll, peab = 0 0.00 0.00
Lühiajalise võlgnevuse kattekordaja = KV/LAK 2.37 4.79
Maksevõime kordaja ( likviidsuskordaja või happetest ) = (KV-VARUD)/LAK 0.69 1.78
Käibekapital 458,656 804,493

Sheet 2: Kasumiaruanne

Artikkel 2018 I 2018 II 2018 III 2018 IV KOKKU Brutokäive 1,003,000.00 1,026,600.00 1,062,000.00 1,268,500.00 4,360,100.00 Jaemüük 700,000.00 750,000.00 800,000.00 900,000.00 3,150,000.00 Muud 150,000.00 120,000.00 100,000.00 175,000.00 545,000.00 Netokäive 850,000.00 870,000.00 900,000.00 1,075,000.00 3,695,000.00 Käibemaks 153,000.00 156,600.00 162,000.00 193,500.00 665,100.00 OTSEKULUD Müüjate palk 50,000.00 50,000.00 50,000.00 50,000.00 200,000.00 Abitööliste palk 15,000.00 15,000.00 15,000.00 15,000.00 60,000.00 Lisatasud 22,500.00 18,000.00 23,000.00 30,000.00 93,500.00 Sotsmaks 23,925.00 22,440.00 24,090.00 26,400.00 96,855.00 Personalikulud kokku 111,425.00 105,440.00 112,090.00 121,400.00 450,355.00 Kaubad 467,500.00 478,500.00 495,000.00 591,250.00 2,032,250.00 Materjalid ja tarvikud 7,500.00 7,500.00 7,500.00 7,500.00 30,000.00 Muud 3,000.00 6,500.00 8,000.00 8,000.00 25,500.00 Kaubakulu kokku 478,000.00 492,500.00 510,500.00 606,750.00 2,012,750.00 Kütus 1,000.00 2,100.00 2,100.00 2,100.00 7,300.00 Mehhanismide remondikulud 750.00 750.00 750.00 750.00 3,000.00 Mehhanismide rendikulud 10,000.00 5,000.00 5,000.00 5,000.00 25,000.00 Transpordikulud kokku 11,750.00 7,850.00 7,850.00 7,850.00 35,300.00 Kokku 601,175.00 605,790.00 630,440.00 736,000.00 2,498,405.00 Müügitulu -otsekulu 248,825.00 264,210.00 269,560.00 339,000.00 1,196,595.00 ÜLDKULUD Osakonnajuhatajad 30,000.00 30,000.00 30,000.00 30,000.00 120,000.00 Juhatus, nõukogu 10,000.00 10,000.00 10,000.00 10,000.00 40,000.00 Lisatasud 5,500.00 5,500.00 5,500.00 35,500.00 52,000.00 Sotsmaks 13,200.00 13,200.00 13,200.00 23,100.00 62,700.00 Personalikulud kokku 58,700.00 58,700.00 58,700.00 98,600.00 274,700.00 Side ja kommunikatsioon 2,500.00 2,500.00 2,500.00 2,500.00 10,000.00 Küte, elekter ja üür 4,500.00 4,500.00 4,500.00 4,500.00 18,000.00 Transport 3,000.00 3,000.00 3,000.00 3,000.00 12,000.00 Kontorikulud 4,800.00 4,800.00 4,800.00 4,800.00 19,200.00 Esinduskulud 3,500.00 3,500.00 3,500.00 3,500.00 14,000.00 Reklaam 4,200.00 4,200.00 4,200.00 4,200.00 16,800.00 Koolitus 6,000.00 6,000.00 6,000.00 6,000.00 24,000.00 Valve 3,400.00 3,400.00 3,400.00 3,400.00 13,600.00 Muud 3,400.00 3,400.00 3,400.00 3,400.00 13,600.00 Intressid (liising) 4,839.56 6,801.99 6,243.36 5,673.47 23,558.38 Intressid (arvelduskrediit) 12,500.00 10,750.00 5,500.00 500.00 29,250.00 Amortisatsioon 101,250.00 101,250.00 101,250.00 101,250.00 405,000.00 Kokku 153,889.56 154,101.99 148,293.36 142,723.47 599,008.38 Kulud kokku 212,589.56 212,801.99 206,993.36 241,323.47 873,708.38 Kasum 36,235.44 51,408.01 62,566.64 97,676.53 322,886.62

Sheet 3: Rahavoog

Artikkel 2018 I 2018 II 2018 III 2018 IV KOKKU
Brutokäive





Jaemüük 700,000.00 750,000.00 800,000.00 900,000.00 3,150,000.00
Muud 150,000.00 120,000.00 100,000.00 175,000.00 545,000.00
Netokäive 850,000.00 870,000.00 900,000.00 1,075,000.00 3,695,000.00
RAHA SISSETULEK
LAEKUMATA Jaemüük 630,000.00 675,000.00 720,000.00 810,000.00 2,835,000.00 90%
70,000.00 75,000.00 80,000.00 225,000.00 10% 90,000.00 Kokku 630,000.00 745,000.00 795,000.00 890,000.00 3,060,000.00
Muud 127,500.00 102,000.00 85,000.00 148,750.00 463,250.00 85% 17,500.00
157,500.00 15,000.00 12,000.00 10,000.00 194,500.00 10% 5,000.00
7,500.00 6,000.00 13,500.00 5% 8,750.00 Kokku 285,000.00 117,000.00 104,500.00 164,750.00 671,250.00
52,500.00 Kokku 915,000.00 862,000.00 899,500.00 1,054,750.00 3,731,250.00
173,750.00 OTSEKULUD
Müüjate palk 50,000.00 50,000.00 50,000.00 50,000.00 200,000.00
Abitööliste palk 15,000.00 15,000.00 15,000.00 15,000.00 60,000.00
Lisatasud 22,500.00 18,000.00 23,000.00 30,000.00 93,500.00
Sotsmaks 23,925.00 22,440.00 24,090.00 26,400.00 96,855.00
Personalikulud kokku 111,425.00 105,440.00 112,090.00 121,400.00 450,355.00
Kaubad 467,500.00 478,500.00 495,000.00 591,250.00 2,032,250.00
Materjalid ja tarvikud 7,500.00 7,500.00 7,500.00 7,500.00 30,000.00
Muud 3,000.00 6,500.00 8,000.00 8,000.00 25,500.00
Kaubakulu kokku 478,000.00 492,500.00 510,500.00 606,750.00 2,087,750.00
Kütus 1,000.00 2,100.00 2,100.00 2,100.00 7,300.00
Mehhanismide remondikulud 750.00 750.00 750.00 750.00 3,000.00
Mehhanismide rendikulud 10,000.00 5,000.00 5,000.00 5,000.00 25,000.00
Transpordikulud kokku 11,750.00 7,850.00 7,850.00 7,850.00 35,300.00
Kokku 601,175.00 605,790.00 630,440.00 736,000.00 2,573,405.00
Müügitulu-otsekulu 248,825.00 264,210.00 269,560.00 339,000.00 1,121,595.00
RAHA VÄLJAMINEK
MAKSMATA Personalikulud 111,425.00 105,440.00 112,090.00 121,400.00 450,355.00 100%
Kaubakulu 406,300.00 418,625.00 433,925.00 515,737.50 1,774,587.50 85%
84,468.75 71,700.00 73,875.00 76,575.00 306,618.75 15% 91,012.50 Transpordikulud 11,750.00 7,850.00 7,850.00 7,850.00 35,300.00
Kokku 613,943.75 603,615.00 627,740.00 721,562.50 2,566,861.25
ÜLDKULUD
Osakonnajuhatajad 30,000.00 30,000.00 30,000.00 30,000.00 120,000.00
Juhatus, nõukogu 10,000.00 10,000.00 10,000.00 10,000.00 40,000.00
Lisatasud 5,500.00 5,500.00 5,500.00 35,500.00 52,000.00
Sotsmaks 13,200.00 13,200.00 13,200.00 23,100.00 62,700.00
Personalikulud kokku 58,700.00 58,700.00 58,700.00 98,600.00 274,700.00
Side ja kommunikatsioon 2,500.00 2,500.00 2,500.00 2,500.00 10,000.00
Küte, elekter ja üür 4,500.00 4,500.00 4,500.00 4,500.00 18,000.00
Transport 3,000.00 3,000.00 3,000.00 3,000.00 12,000.00
Kontorikulud 4,800.00 4,800.00 4,800.00 4,800.00 19,200.00
Esinduskulud 3,500.00 3,500.00 3,500.00 3,500.00 14,000.00
Reklaam 4,200.00 4,200.00 4,200.00 4,200.00 16,800.00
Koolitus 6,000.00 6,000.00 6,000.00 6,000.00 24,000.00
Valve 3,400.00 3,400.00 3,400.00 3,400.00 13,600.00
Muud 3,400.00 3,400.00 3,400.00 3,400.00 13,600.00
Intressid (liising) 4,839.56 6,801.99 6,243.36 5,673.47 23,558.38
Intressid (arvelduskrediit) 12,500.00 10,750.00 5,500.00 500.00 29,250.00
Amortisatsioon
Üldjuhtimine 52,639.56 52,851.99 47,043.36 41,473.47 194,008.38
RAHA VÄLJAMINEK 100%
Personalikulud 58,700.00 58,700.00 58,700.00 98,600.00 274,700.00
Üldjuhtimine 52,639.56 52,851.99 47,043.36 41,473.47 194,008.38
Kokku 111,339.56 111,551.99 105,743.36 140,073.47 468,708.38
TEGEVUSRAHAVOOG
Liisingu põhisumma tagasimaksed 175,692.67 27,746.35 28,304.99 28,874.87 260,618.88
Arvelduskrediit
0.00
Arvelduskrediidi tagasimakse
100,000.00 120,000.00 30,000.00 250,000.00
FIRMA RAHAVOOG 14,024.02 19,086.66 17,711.65 134,239.16 185,061.49
ALGSALDO 20,000.00 34,024.02 53,110.68 70,822.33 20,000.00
PERIOODI RAHAVOO JÄÄK 34,024.02 53,110.68 70,822.33 205,061.49 205,061.49
RAHAVOO JÄÄK (soovitatav) 25,000.00 25,000.00 25,000.00 25,000.00 -