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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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