ND财政预算报告范本(英文版)

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2、ionTricool pllc a comppany who makees a rangge off furrnituure aand kkitchhenwaare. And one of iits mmost popuular prodductss is the Zuppper exppandaable tablle.The ppurpoose oof wrritinng thhis rreporrt iss to do tthe vvariaance anallysiss, prrojecct evvaluaationn andd to comppare the budgget aand

3、aactuaal daata bby ussing the techhniquue.FindiingsPart A Possiible Reasson ffor VVariaancess1. MaateriialDirecct Maateriial Tottal - 2,4000 F madee up:Direcct Maateriial UUsagee 200000 FF (Leveel off siggnifiicancce usagge/tootal budggetedd Matteriaal coosts = 8,000/64,0000 = 12.5% 3%, shoould be r

4、revieewed) 2000 kg lless mateerialls arre ussed tthan budggetedd forr thee acttual leveel off prooducttion. Posssiblle reeasonn mayy be usinng thhe hiigherr-graade mmaterrial withh lesss waastagge. OOr thhe neew maachinnery use lesss matteriaals aand iincurrs leess wwstagge.Direcct Maateriial PPrice

5、e 5,6000 A (5,6000/644,0000=8.775% 3%)It iss 1 peer kgg morre exxpenssive thann plaanneddPossiible reasson:New mmaterrial suppplierr doees noot giive ddiscoountss forr matteriaals.Hitheer-grrade mateerialls haave bbeen usedd whiich iis moore eexpennsivee.2. LaabourrDirecct Laabourr Tottal - 6,4000A

6、Direcct Laabourr Ratte 3,5220A(3,5220/288,8000=12.2%33%)On avveragge, tthe aactuaal laabourr ratte iss 1/hoour hhigheer thhan bbudgeetedPossiible reasson:The wwage setttlemeent iis hiigherr thaan exxpecttedThe nnew mmachiine rrequiires traiininggs soo thaat ovvertiime rrequiired moree thaan exxpectt

7、ed.Direcct laabourr Effficieency - 20000 A33%)4.16%Actuaally, morre thhan 2200 llabouur hoours havee beeen ussed tthan budggetedd. Possiible reasson:New mmachiineryy reqquirees moore hhourss forr traaininng.Humann ressourcce isssuess thee skiilledd opeeratiives is nnot eenouggh.3Tottal OOverhhead -

8、600 F Rate is 44.70%Unpreedictted iincreease in iinsurrancee andd Admminisstrattion costtsPossiible reasson:New mmachiineryy briings moree exppensiive iinsurrancee, hiigherr maiintennancee andd addditioonal admiinisttratiive ccostss.Part B 1. Keey asssumpptionns maade: Theree is no ttaxattion and in

9、fllatioon.Assummed tthat therre iss no varyy givven rreturrn maarkett ratte.The ttotall cosst off thee proojectt willl bee payyablee at the starrtThe eexpeccted reveenue fromm thee invvestmment thiis iss thee exppecteed Neet Caash FFlow afteer deeducttion of aall rrelevvant costts2. PaaybacckPaybaac

10、k iin thhis ccase is 44.1255 yeaars (totaal innvesttmentt-retturn periiod iis fiive yyearss). SSo thhe coompanny caan geet baack tthe iinvesstmennt.The NNet PPreseent VValuee is - 644，8000. Itt inddicattes tthat the projject doess nott apppear to bbe fiinancciallly viiablee.ConcllusioonPart B This p

11、rojject is aavaillablee beccausee thee payybackk is 4.1225yeaars.But tthe NNet PPreseent VValuee (NPPV) iis neegatiive. So tthe pprojeect iis noot avvailaable.Howevver, we sshoulld usse thhe cooncluusionn of the Net Prresennt Vaalue becaause the Net Pressent Valuue (NNPV) conssiderred tthe ttime val

12、uue off monney. RecommmenddatioonsPart ARecommmenddatioons ffor mmanaggemennt acctionn: All tthe vvariaancess shoould be aanalyysis becaause all of tthem are abovve 3%, thhe leevel of ssigniificaance.Partiiculaarly, thee dirrect laboour vvariaancess neeed fuurtheer innvesttigattion whyy is the compp

13、any payiing aa higgher wagee ratte buut thhe laabourr prooducttivitty iss lowwer tthan plannned.Part BTo coonsidder tthe eeffecct off thee neww faccilitties on ccompaanys owwn sttaff in termms off empploymment and redeeployymentt oppportuunitiies.To coonsidder aany cchangges iin anny otther areaas,

14、llike sociial, poliiticaal, eeconoomic, leggal aand ttechnnologgicall facctorss.Whethher iit iss posssiblle foor thhe coompanny too raiise tthe ssuffiiciennt fuunds to conssiderr if the currrent cashh floow poositiion ccan ssuppoort ssuch an iinvesstmennt.AppenndixPart A1.Tabble 11 Triicol plc Flexx

15、ed BBudgeet foor JuuneTricool pllc Fllexedd Buddget For JuneeFixedd Buddget2,0000 uniitsFlexeed Buudgett1,6000 uniitsActuaal 1,6000 uniitsVariaanceA/FDirecct Maateriial10*4*2,000=80,000010*4*1,600=64,000061,60002,4000FDirecct Laabor2*9*22,000=36,00002*9*11,600=28,800035,20006,4000AVariaable Prodduct

16、iion OOverhheadss2*2,0000=4,00002*1,6600=3,20003,20000Insurrancee cossts2,20002,20002,4000200ADepreeciattion1,50001,50001,50000Rent and Ratees2,50002,50002,50000Adminnistrratioon Ovverheeads2,00002,00002,2000200AFixedd Oveerheaads8,20008,20008,6000400 ATotall128,2200104,2200108,66004,4000A2. Fuurthe

17、er Vaariannce AAnalyysisThe ccalcuulatiion oof thhe vaariannces Direcct maateriial ttotall :(Budggetedd Quaantitty*Buudgetted PPricee) (Acctuall Quaantitty*Acctuall Priice)=(4kgg*1,6600*10peer kgg) - (5,6600kgg*11 pper kkg)=64,0000-61,6600=2,4000 FDirecct maateriial uusagee : Budgeeted pricce* (Budg

18、getedd Quaantitty Acttual Quanntityy) =10pper kkg * (4kgg * 11,6000-5,6600kgg)= 8,0000 FDirecct maateriial ppricee :Actuaal Quuantiity* (Buddgeteed prrice Acttual pricce)=55,6000kg*(10 pper kkg -11 pper kkg)=5,6600ADirecct laabor totaal :Budgeeted Hourrs*Buudgetted RRate Acttual hourrs*Acctuall Ratt

19、e=(2hoours*16000*9)- 352000=6,4000ADirecct laabor ratee :Actuaal Hoours*(Buddgeteed Raate Acttual Ratee)=3,5220houurs*(9-10)= 3,5520ADirecct laabor effiicienncy :Budgeeted Ratee*(Buudgetted HHourss Acttual Hourrs)=9-(2houurs*11600-35200hourrs)= 2,8880ATotall oveerheaad : (Budgget VVariaable Overhhead + Budgeet Fixedd Overhhead) - (Actuaal Variaable Overhhead + Actuual FFixedd Overhhead) = (40000 + 82000) - (33200 + 88600) = 400 FPart B1. Paaybacck pe