San Miguel Foods, Inc.

Poultry Distribution - Ormoc
Sales Volume (Hds / Kgs)
Gross Sales Revenue
Less:Cash Discount (per kg)
Shrinkage Allowance
39% Branded Vol (Distrs Fee)
61% UnBranded Vol (Distrs Fee)
Distance Allowance
Addntl dsct for credit sales/ice
Net Sales Revenue (COGS)

129,928
0.5%
1%
5.5%
5.0%
1.50
5.7%

Amount
142,921.22
14,292,122.00
71,460.61
142,206.61
301,982.85
429,392.87
109,013.09
214,381.83
13,132,697.22
746,468.84

Per KDW
1.10 ADW
100.00 ASP
0.50
1.00
2.11
5.12
3.00
1.01
91.89
5.22
Assumptions:

Variable Cost
Selling (Handling Expenses)
extra ice allowance
Mkt Entrance Fee
Gas & Oil - Routing
Total Variable Costs
% to Sales
Fixed Costs
Salaries & Wages
Sales Tax (cebu city rate)
Stationery, Office Supplies
Other Supplies
Travel &Trans allow (sales sup)
Postage, Tel & Telegram
Water
Commissions
Meal Allowance
Rental (Office & Depot)
Depreciation
Insurance Vehicle
Power & Electricity
R & M - Transpo & TBA
Allowance for Doubtful Accounts
Taxes & Lic.-Other Fees
Taxes & Licenses-Vehicle
R & M - Furnitures & Equipt
Total Fixed Costs
% to Sales
Business Contribution
% Bus Con
Business Con incld'g Cash Disc
Daily Sales (Credit ~ Cash Ratio)

per kilo

0.25
0.25

0.002
0.025

0.10%

55,544.38
35,730.31
19,814.08
165,609.60
221,153.98

181,636.00
24,952.12
7,320.00
3,573.03
5,000.00
7,600.00
1,500.00
28,584.24
5,525.00
10,000.00
148,375.00
4,083.33
30,000.00
50,924.00
14,292.12
450.00
1,500.00
525,314.85

3.43%

450,508.43

3.97%

521,969.04

Php

505,103.74

Cash Sales

60%

303,062.24

Credit Sales

40%

202,041.50

CAPITALIZATION
Provision for Cash Sales (#days)

AMOUNT
3

909,186.73

0.39
0.25
0.14
1.16
1.55
1.7%

1.27
0.17
0.05
0.03
0.03
0.05
0.01
0.20
0.04
0.07
1.04
0.03
0.21
0.36
0.10
0.00
0.01
0.00
3.68
4.0%
3.15
3.4%
3.65

30% to DF

72% to DF
62% to DF

030.278.000.622.84 1.786.100.00 5.44 746.Provision for Credit Sales (#days) Operating Expenses (1 month) Trucks Amortization (6 units for 5 months) Total Monthly Capitalization 15 Php: 3.468.00 Stationary & Of Trunking Comp .

000 148.000 6 6 12 400 500 450 2.924 kms 3.000 37.000 20.300 500 7.000 380 12 7.000 25.-Other Fees MIS Emmission Taxes & Licenses-Vehicle Registration for Route Trucks Daily Monthly 22 1 2 6 6 5 2 350 316 316 316 316 316 181.25 1.Transpo & TBA RM transpo (5kms check) Tires Battery Taxes & Lic.496.500 5.icemaker) 5 Unit Tables & Chairs Crates Insurance .000 4.000 12 5.00 549.610 15.100 16.000 2.000 6 12 3.97 100.250.000 60.080 16.000 7.Routing Total Kilometer Run / month Qty in Liters (1 ltr ~ 5 kms) Cost / Liter (diesel) Salaries Sales Supervisor Office Clerk Salesman Driver Helper Whse crew 165.000 50.185 52.250.000 9.600 2.000 9.500 18.375 6.400 3.997.636 9.00 Days in a month Ave daily sales (in heads) Ave kgs per head Ave daily sales in kilos (dkw) Ave selling price per kilo Ave daily sales revenue frequency Assumptions: Gas & Oil .00 2 Telephone Charges PLDT / Globe Cellphone Alllowance Depreciation 6Route Trucks & 2 Trunking truck Weighing Scale 100kg cap 3 units Desktop Computer 1 units Printer (dot matrix) 2 Units Reefer Van (storage.Vehicle Truck1 R & M .000.000 1.000 37.088 360.432 49.697.296 49.083 49.10 5.000 456.000 8 1 3 1 1 4 1200 7 38 48 12 Dep in months 60 24 60 60 60 60 60 .432 2 10 1.000 75.000 2.600 5.000 36 750.000 5.924 191.chiller.00 4.296 41.Poultry 26.

250 135.900 5.584 28.34 200 3 3 1 18 12 142.00 34.000 (35.264) /pax 4.200 Trunking Computations Rate / Vol Trunk Kms/day / Fuel Costs per Liter Manpower Meal Allowance Maintenance / Rate TBA 1.400 23.525 23.083 - .800 5.514 54.921 28.584 - 6 6 5 12 3.600 360 1.20 11.400 19.000 7.900 3.320 60.000 6.500 Stationary & Office Supplies Sales Invoices / DR Official Receipt Carbon Paper Ballpen Bond Paper Printer Ink 100 25 1 6 1 1 12 50 50 550 5 140 350 7.Commissions Sales Personnel Driver & Helper kgs 142.500 Per Diem / Meal Allowance Salesman Driver Helper rate/kg 0.900 3.921 52 316 100 5.080 24.648 7.00 13 0.680 4.000 15.858 191.00 0.

541.Naval3 Ormoc1 Merida2 Baybay4 Maasin5 Pacific6 890 975 290 482 1.00 150.00 53.500 1.00 Stationery.900 530 100.120 .947.525 100.03 Cash Sales 60% 909.609.73 Credit Sales 40% 3.00 Office renovations 150.000.000 Route4 140 3.000 Gas & Oil 165.000.icemaker) 2.072 100.000 1.00 Other Supplies 3.250.622.000.00 2 Units Reefer Van (storage.186.000.924.00 Bank Gurantee / bond 1.00 Advance rentals 30.197 319 100.00 Route1 140 3.320.600.900 1.59 2.60 14.030.900 Route3 24 624 Initial Investment 100.67 1.chiller.00 107.072 100.636.573.200 Route5 40 1.640 Route2 150 3.00 97.00 5 Unit Tables & Chairs 20.80 28.250.600.33 7.00 1.00 Weighing Scale 100kg cap 37. Office Supplies 7.38 Route6 120 3.000.000.00 31.000.00 3 units Desktop Computer 75.000.640 Scenario 1 Route Trucks 6.00 107.00 152.00 37.44 Salaries 181.386 975 979 100.000.000.500.000.00 Crates 456.00 1 units Printer (dot matrix) 9.00 333.

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