Scribd
Upload
162 views3 pages

January 2022 Cost-Volume-Profit Analysis

The treasurer's report summarizes the company's finances for January 2022. It shows total expenses of PHP 300,000 which equaled total sales, resulting in a net income of PHP 0. A proposed financial plan projects monthly sales of PHP 1,000,000 with gross income of PHP 500,000 and total operating costs of PHP 300,000, yielding projected monthly net savings of PHP 200,000.

Uploaded by

Jezerie Kaye T. Ferrer
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
162 views3 pages

January 2022 Cost-Volume-Profit Analysis

The treasurer's report summarizes the company's finances for January 2022. It shows total expenses of PHP 300,000 which equaled total sales, resulting in a net income of PHP 0. A proposed financial plan projects monthly sales of PHP 1,000,000 with gross income of PHP 500,000 and total operating costs of PHP 300,000, yielding projected monthly net savings of PHP 200,000.

Uploaded by

Jezerie Kaye T. Ferrer
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

TREASURER´S REPORT

BRRIJ ACCOUNTING FIRM


JANUARY 2022

COST VOLUME – PROFIT ANALYSIS


Personnel Cost
Salaries & Wages 99,525.00
MATA 23,400.00
SSS, Philhealth & Pag-ibig 12,000.00
13th Mo. Pay 10,075.00 0.00
Operating Cost
Rent Expense 65,000.00
Depreciation Expenses 15,000.00
Power, Lights & Water 15,000.00
Products & Materials Used in 5,000.00
Operation
Supplies & Materials 5,000.00
Transportation Expenses 4,000.00
Repairs & Maintenance 2,500.00
Advertising & Promotion 2,500.00
Miscellaneous Expenses 9,000.00
Representation Expense 5,000.00 0.00
Finance & Business Cost
Interest Expenses 60.00
Permits & Licenses 6273006.00 12,000.00
Governance Cost
Consultancy Fee 150.00

TOTAL EXPENSES 300,000.00

Sales 600,000.00
Less: Cost of Sales 300,000.00
Gross Income 300,000.00
Less: Expenses 300,000.00
NET INCOME 0.00

Given: Sales P 600,000.00/Mo.


20 Days

Daily Sales P 30,000.00


P 50.00
No. of Customers 600

PROPOSED FINANCIAL PLAN

MONTHLY
PARTICULARS DAILY ANNUALLY
(20 Days)
SALES PROJECTION
12,000,000.0
Total Sales (1,000 x P 60.00) 50,000.00 1,000,000.00
0
Less: Cost of Goods Sold 6,000,000.0
25,000.00 500,000.00
(50%) 0
GROSS INCOME 25,000.00 500,000.00 6,000,000.00

     

LESS: OPERATING EXPENSES      


144,000.0
Finance & Business Cost 600.00 12,000.00
0
1,740,000.0
Personnel Cost 7,250.00 145,000.00
0
1,536,000.0
Operating Cost 6,400.00 128,000.00
0
180,000.0
Governance Cost 750.00 15,000.00
0
TOTAL OPERATING COST 15,000.00 300,000.00 3,600,000.00

     

NET SAVINGS / (LOSS) 10,000.00 200,000.00 2,400,000.00


PROPOSED EXPENSES
MONTHLY
PARTICULARS DAILY ANNUALLY
(20 Days)
 
FINANCE & BUSINESS COST    
Interest Expenses 300.00 6,000.00 72,000.00
Permit & Licenses 300.00 6,000.00 72,000.00
Sub-Total 600.00 12,000.00 144,000.00
   
PERSONNEL COST  
Salaries & Wages 6,045.00 120,900.00 1,450,800.00
MATA 1,170.00 23,400.00 280,800.00
SSS Premium 496.50 9,930.00 119,160.00
Philhealth 83.12 1,662.38 19,948.50
Pag-Ibig 65.00 1,300.00 15,600.00
Provision for 13th Mo. Pay 503.75 10,075.00 120,900.00
Sub-Total 8,363.37 167,267.38 2,007,208.50
     
OPERATING COST    
Rent Expense 3,750.00 75,000.00 900,000.00
Depreciation Expenses 750.00 15,000.00 180,000.00
Power, Lights & Water 750.00 15,000.00 180,000.00
Production Materials Used in Operation 250.00 5,000.00 60,000.00
Supplies & Materials 250.00 5,000.00 60,000.00
Transportation Expenses 200.00 4,000.00 48,000.00
Repairs & Maintenance 125.00 2,500.00 30,000.00
Advertising & Promotion 125.00 2,500.00 30,000.00
Miscellaneous Expenses 100.00 2,000.00 24,000.00
Laundry 100.00 2,000.00 24,000.00
Sub-Total 23726.74. 486534.76.0 5838417.00
00 0
     
GOVERNANCE COST    
Consultant Fee 750.00 15,000.00 180,000.00
Sub-Total 750.00 15,000.00 180,000.00
     
TOTAL OPERATING EXPENSES 16,113.37 322,267.38 3,867,208.56

You might also like