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POS 1 POS 2 POS 3 POS 4 POS 5 POS 6 POS 7 POS 8 POS 9 POS 10 POS 11 POS 12 POS 13 POS 14
Net Sales Cost of Sales Gross Profit Personnel Cost Concession Fee Transport Cost Real Estate Cost Repair & Maintenance Depreciation Commission Advertising Income Marketing & Advertising Cost Travel & Entertainement Car Cost
POS 15 POS 16 POS 17 POS 18 POS 19 POS 20 POS 21 POS 22 POS 23 POS 24 POS 25 POS 26 POS 27 POS 28
IT-Cost Telephon & Postage Consultancy Fees Insurance Credit Card Fees & Bank Charges Other Income Other Cost Cost Allocation Sum Cost Operating Result Income from Investments (Dividend) Financial Result Income (+) / Expense (-) Extraordinary Result Income (+) / Expense (-) Profit before Income Tax
- The report has to be made in local currency - All positions are net without VAT - Cost compensations (reimbursement) are to be netted with the corresponding costs
Income from Sublease
Total Rent Cost
- monthly accruals of cost and income, which otherwise accure once a year or irregular (for example: holiday allowance, advertising income) but affect the whole year must be allocated.
Expected Advertising Income yearly
12 months Allocation of Advertising Income Correction in year end accounts
POS 1 Net Sales
Net Sales is conform to the sales of the month valued with retail prices less VAT and sales reduction. External Gross Sales
(Sales of the month)
Value added Tax (VAT) Net Sales before sales reduction Sales reduction
(bonuses, discounts, special conditions …)
Net Sales after sales reduction
If the purchase value per product is known. the cost of sales are calculated as in option A.POS 2 Cost of Sales Cost of sales includes the purchase value of sold goods of the month. the cost of sales are calculated as in option B: Option A: Purchase value per article Option B: Goods on stock beginning of the month x + + + + = + + + + + = Purchase of the month Goods on stock at the end of the month Excise taxes / tolls Additional expenses (freight) Damage & Scrapping Inventory differences Sold amount of the month Excise taxes / tolls Additional expenses(freight) Damage & Scrapping Inventory differences Cost of Sales Cost of Sales 5 . if not.
Net Sales after sales reduction = / = Cost of Sales Gross Profit Net Sales after sales reduction Contribution Margin in % of Net Sales 6 . as percentage it is the contribution margin.POS 3 Gross Profit Gross Profit is conform to the product profitability.
internal Personnel Cost Salaries & Wages Overtime Social insurance contribution Holiday allowance Christmas allowance Bonus / Commissions Actual cost Allocated cost external Personnel Cost + = Recruiting expenses Hired labour / agency staff (not on the payroll) Employee benefit cost (meal/ clothing) Education cost Reimbursement of Personnel Cost Personnel Cost 7 .POS 4 Personnel Cost Personnel Cost includes all kinds of salaries and additional salary cost for internal and external staff.
example Sales per product group Polls Panels Light bulbs Lamps Trafic signals etc. The fee can be charged as a percentage of sales. per product group or as a fixed fee.POS 5 Concession Fee The Concession Fee is paid is defined in the contract (not the case). Concession Fee per product group x = idem Concession Fee 8 .
POS 6 Transport Cost Transport Cost includes freight charge. transport insurance rates. packing cost Freight charges + + + = Transport insurance rates Additional Transport Expenses Packing Cost Freight Reimbursement Transport Cost 9 .
water. gas. insurance etc. storage) + + + + = Additional Property Expenses (energy.POS 7 Real Estate Cost(Rent etc.) Real Estate cost includes all kind of cost for occupancy and property. which are not part of the Concession Fee Basic Rent / Property Cost (officerent.) Reimbursement of Rent Cleaning Cost Repair & Maintenance for rented spaces Security Cost Real Estate Cost 10 .
POS 8 Repair & Maintenance Repair and Maintenance includes all kind of expenses. Repair & Maintenance shop equipment (fixture & furniture) + + + = Repair & Maintenance office equipment (fixture & furniture) Repair & Maintenance storage equipment (fixture & furniture) Rates Maintenance contracts (fixture & furniture) Repair & Maintenance 11 . which are not allowed to be capitalized and cost for maintenance contracts.
which must not be capitalised.POS 9 Depreciation This account includes depreciation on intangible and tangible assets and the immediate write-off of low value items. Depreciation on buildings + + + = Depreciation on motor vehicles Depreciation on office and shop equipment Depreciation on low-value-assets Depreciation 12 .
for customers and sales commissions.POS 10 Commission Commissions includes cost for trade Companies for listing fees. Commssions for Trade companies + + + = Customer Commissions Sales Commissions Reimbursement of Commissions Commissions 13 .
POS 11 Advertising Income Advertising Income includes income from rented advertising space. Expected Advertising Income of the business year / 12 months = + + = Allocation of Advertising Income Correction in year end accounts Placement income Other Advertising Income Advertising Income 14 . A monthly allocation has to be made out of the expected income of the business year. A correction has to be made in the year end accounts.
rent of advertising space and cost for exhibitions. Charges for external promoters + + + + = Rent Advertising Space Advertising Subsidies Exhibitions Other Advertising Cost (Flyer.POS 12 Marketing & Advertising Cost Marketing & Advertinsing Cost includes charges for external promoters.) Reimbursement of Marketing & Advertising Marketing & Advertising Cost 15 . etc. brochures. advertisement.
) + + = Entertainment (Restaurant. ect. entertainement and presents. Travel Cost (Flight.) Presents Travel & Entertainement 16 . Taxi. Hotel.etc. Train.POS 13 Travel & Entertainement Travel & Entertainement includes all kind of travel cost.
repair & maintenance.POS 14 Car Cost Car Cost includes tax for motor vehicles. Leasing rate + + + + + = Insurance rate Repair & Maintenance Tax Fuels Cleaning / parking charge / rent for parking. Car Cost 17 . fuels. rates for insurance and leasing. etc.
POS 15 IT Cost IT Cost includes repair & maintenance for hard.and software and IT-supplies.Supplies IT-Communication Cost (rent for LAN) IT Cost 18 . Repair & Maintenance Hard / Software + + = IT.
courier.Fees Mobile Phone Postage Courier Safety equipment (camera. etc. DSL-.) Telephon & Postage 19 . Leasing rate Telephonesystem + + + + + = Telefon-. ISDN. etc. mobile phone. leasing rates for telephone.POS 16 Telephon & Postage Telephon & Post includes fees.
POS 17 Consultancy Fees Consultancy Fees includes fees for lawyers. auditors. and projects Legal.and Consultancy Fees + + + + = Tax-Accountants Auditors External Bookkeeping Projects Consultancy Fees 20 . tax-accountants. external bookkeeping.
occupancy. Third party liability Insurance + + = Contribution to Associations Cost of Certification Insurance 21 . personnell) and contributions to associations and chamber of commerce. as well as cost of certification. car.POS 18 Insurance Insurance includes all insurance rates (excl. transport.
credit card fees and fees for guarantees. bank charges. Bank Charges + + + + = Cash Transports Miles & More Charges Fees for Guarantees Credit Card Fees Credit Card Fees & Bank Charges 22 . Miles and More charges.POS 19 Credit Card Fees & Bank Charges Credit Card Fees & Bank Charges include cost for cash-transports.
write back of receivables.) Other Income 23 . profit from the disposal of assets.POS 20 Other Income Other Income includes income related to previous periods. Income related to previous periods + + + + = Profit from the disposal of assets Write back of Receivables Release of Provisions Other Income (surplus of cash. benefit for plannend construction. etc. release of provisions.
) Other Cost 24 . rent office equipment. office supplies. Expenses related to previous periods + + + + = Loss from the disposal of assets Write offs of Receivables Additions to Provisions and Allowances Other Cost (Deficit of cash. etc.POS 21 Oster Cost Other Income includes expenses related to previous periods. additions to provisions and allowances. newspapers. write-offs of receivables. loss from the disposal of assets.
POS 22 Cost Allocation Cost Allocation are important for group companies with seperated cost for administration. Sum Administration Cost (office / storage) x = Sales Percentage per shop at the total sales of the shareholding Cost Allocation Administration per Shop 25 . The administration cost are allocated per sales-percentage to the shops.
POS 23 Sum Cost + + + + + + + + + + + + + + + + + + POS POS POS POS POS POS POS POS POS POS POS POS POS POS POS POS POS POS POS 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Personnel Cost Concession Fee Transport Cost Occupancy Cost Repair & Maintenance Depreciation Commission Advertising Income Marketing & Advertising Cost Travel & Entertainement Car Cost IT-Cost Telephon & Postage Consultancy Fees Insurance Credit Card Fees & Bank Charges Other Income Other Cost Cost Allocation = Sum Cost 26 .
POS 24 Operating Result POS 3 Gross Profit = POS 21 Sum Cost Operating Result 27 .
This Position remains in the overhead. Expected Income from Investments of the business year / = 12 months Allocation of Income from Investments Correction in year end accounts 28 .POS 25 Income from Investments (Dividend) Income from Investments is the Financial Result from subsidaries and shareholdings. A correction has to be made in the year end accounts. A monthly allocation has to be made out of the expected income of the business year.
POS 26 Financial Result Income (+) / Expense (-) The Financial Result includes bank interests.Financial Result 29 . Bank Interests +/+/+/= Interests of Receivables Other Interests Exchange gain / loss + / . interests of receivables and other interests.
Extraordinary Result 30 . Extraordinary Income = Extraordinary Expenses + / . which do not result from ordinary activities.POS 27 Extraordinary Result Income (+) / Expense (-) The Extraordinary Result includes income and expenses as for example write-off of loans.
POS 28 Profit before Income Tax POS 23 Operating Result + + + = POS 25 Income from Investements POS 26 + / .Financial Result POS 27 + / .Extraordinary Result Profit before Income Tax 32 31 .
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