HNDPreparingFinancialForecast财政预算报告(第二篇).doc

HNDPreparingFinancialForecast财政预算报告(第二篇).doc

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PAGE 1 Preparing Financial Forecast Assessment Task 2 Financial Analysis for Tricol plc Contents PART A Introduction 3 Flex the Budget Figures 3 Calculate the Variances 3 Analysis 4 Recommendations 5 PART B Payback Analysis 5 The Net Present Value (NPV) Method 5 Assumptions of the above figures 6 Recommendation 6 Reference 6 Part A Introduction This report will show you the introduce the variances between Flexible Budget and Actual results.In Part A. After considering, we will see the overview of the organization’s current situation,to find the problems and solve them.There are the detailed information about the materials variance, labor variance and overhead variance.in Part B, it evaluating the financial viability of the investment proposal. Flex the Budget Figures Original Budget 2000 units Flexed Budget 1600 units Actual results 1600 units Variance F/A £ £ £ £ Direct material 80000 64000 61600 2400 F Direct labour 36000 28800 35200 6400 A Variable Production Overheads 4000 3200 3200 0 Fixed overheads Depreciation 1500 1500 1500 0 Insurance costs 2200 2200 2400 200 A Rent and Rate 2500 2500 2500 0 Administration Overheads 2000 2000 2200 200 A Total Fixed Overheads 8200 8200 8600 400 A Total 104200 108600 4400 A Calculate the Variances Materials Variance: Direct material total variance: (Standard units of actual production × Standard price) – (Actual quantity × Actual price)=(4×1600×10)- [5600× (61600÷5600)] =?2400 (F) Percentage=2400÷64000×100%=3.75% Direct material price variance: Actual quantity × (Standard price – Actual price)=5600× (10-61600÷5600) = -?5600 (A) Percentage=5600÷64000×100%=8.75% Direct material usage variance: Standard price × (Standard units of actual production – Actual units)=10× (4×1600-5600) =?8000 (F) Percentage=8000÷64000×100%=12.5% Labour Variances: Direct labour total variance: (Standard hours of actual production × Standard rate ph) – (Actual Hours × Actual rate ph)=(2×1600×9) – (3520×35200/3520) = -?6400 (A) Percentage=6400÷28800

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