Corporate budget Version 1.

1 GENERAL INDEX Click the page number you wish to view DESCRIPTION Introduction What is the Spreadsheet Spreadsheet Modules General Fea tures Billing - Budget or Realized Income Statement Charts Tutorial - Walkthroug h Updates - What's new in version 1.1 Questions / Suggestions Business Budget PAGE 02 03 04 05 06 07 07 September 8, 2009 Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 INTRODUCTION This work was born of the marriage of my knowledge of accounting wi th what I learned in college, especially in the second period, and also my compu ter skills without which I could not create the visual aspect of the worksheet. The idea itself was born when I started the course in Business Management at Can dido Mendes University. I thought it would be interesting to combine what they l earn there to my computer skills and accounting. Initially my idea was to create a software with access to databases and other utilities. But then, after creati ng some spreadsheets to friends, I found that Excel would be perfect for what I wanted, because besides being very functional, it was also practical for most pe ople and businesses use, and does not require complicated installations, etc.. W henever possible I will be making changes to the spreadsheet to improve their pe rformance. Hope you enjoy the work and it is useful to them. Rafael Araujo Leite Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 WHAT DOES A WORKSHEET This worksheet is not intended to be a tool that would at a moment's notice, to solve problems related to budgets. Your goal is to try to make it more enjoyable to draw up a business budget. In it you can do simulation s, discover the potential of your products or services, compare your budget with what actually happened, to discover, by indicating the desired profit, as your business needs bill, view your budget and results through charts, among other th ings . Actually it's just an organizer of ideas, a facilitator. It is useless un der excellent management programs, finances, etc.. If we have no idea what they actually do. This worksheet is not a control box. She works with the system we c all competence, ie, revenues and expenses should be recorded when they occur and not when they are received or paid. How this happens is a job for Cash Flow. To illustrate briefly the previous paragraph, imagine that your company pays appro ximately $ 500.00 per month for any one expenditure. Imagine also that in a give n month, you failed to pay this expense and paid off the following month along w ith the month. Would correct you register a positive difference in the month lef t to pay and a negative difference in the following month, as paid within a mont h two charges? The details of each module are explained in each chapter. Developed by Rafael Araujo Leite - 2003 email: conta

Corporate budget Version 1.1 GENERAL CHARACTERISTICS This spreadsheet only works correctly if the option ENAB LE MACROS Excel is thrown. If it is, it will open normally. Depending on the con figuration, Excel will warn you about the existence of macros and asks if you wa nt to open or not the worksheet. Click Yes to open. It may also happen on the wo rksheet also not be opened nor be asked whether to open or not. In this case, pr obably your Excel is set to not open documents with macros and not ask for their choice. To correct this, go to Tools, Macros, Security. Select the security lev el to Medium. This will cause Excel to ask you whether or not you want to open t he spreadsheet. Try to open the worksheet again and answer YES to enable macros. How can you work with both values of budget and actual values, you should be aw are of the following: On the main page of the worksheet in the lower right corne r, there is a menu to choose whether to work with budget or actual values. Butto ns and BUDGET BILLING work as a form of work chosen. If you like the budget will be presented to the assembly's budget screens, mounting billing. If you are as real values, the screens will be presented for the information of actual values or actual turnover. Screens budgeting and billing can be identified by color.€W ith the title in blue are for budgets and forecasts and with titles in orange ar e to realized values. The use of separate worksheets for budgeted and actual val ues is useful for future comparisons between what "was expected to happen" and w hat "really happened". Will be used here the following conventions: it should be done by understanding how those values that really happened and how those value s estimated in the budget. Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 MODULES OF SPREADSHEET The spreadsheet contains the following modules: 1 - Menu: Has access to all other modules of the worksheet. They are: Company data, Fixed Costs, Variable Costs, Budgets, Billing, Statement of Income and Graphics. Shou ld pay special attention to two topics: 1.1 - menu bottom left is where you can select the working mode, ie if you're doing the budget choice "Working with the Budget and if you are entering the actual data choose "Work with Held." 1.2 - Th e power button turns the graph of the graph selected in the menu next to the but ton. Before clicking on it, make sure you have selected the desired graph. 2 - C ompany Information: This module should be inserted in the company information su ch as name, address, etc.. 3rd - Fixed Expenses: This module serves only for the registration of securities in fixed costs, because their values will be inserte d into the budget spreadsheet. Enter the titles you want in the categories thems elves. 4 - Expenditure Variables: In this module you can rename all expenses as needed. Enter the percentages for each month that the spreadsheet automatically calculate your variable expenses. 5 - Wages: In this module you can tell the com position of the payroll. It should inform the functions, number of employees in each and wages per employee. At the bottom of the worksheet are the rates and pe rcentages used in calculating the charges (INSS, FGTS, transportation and others ). Enter the percentages and other values that the spreadsheet can calculate the values of wages and taxes on them. You can also carry the calculated values (on ly the total) for the budget through the transport module at the end of the work sheet. Choose the budget for the month of quel wish to convey the values and cli ck on transportation. Note: Values are transported to the budget worksheet and n ot the value realized. 6 - Budget: According to the selection made (see item 1), will open the spreadsheet for budgeting or for entering the actual values. The revenue share is automatically populated, except for lines 2 and 3 that must be filled manually. These lines are, respectively, for income from financial invest ments and other entries you want included. Part of Deduction of Income is popula

ted automatically according to the reported expenditure variables in the module. The cost of purchases is also fulfilled automatically. The share of expenditure must be completed manually with the values you want. Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 The overview (the end of the worksheet) presents a summary of the budget with va rious data management. Just below is provided a simulator where you can set a pr ofit in% and the system, according to the reported data, you indicate your billi ng ideal (equilibrium point). It is also possible to enter a profit objective in R% and not in percentages. Note: The simulator is only enabled when working wit h Budget. BILLING - BUDGET or DONE This option will be activated depending on the option c hosen in the main menu. If working as a budget worksheet will be activated for t he budgeting of revenues. If working as performed, will open the worksheet for e ntering the actual values (those that actually occurred). Both of these are iden tical, with differences only as titles and colors. The budget has a blue title b ar in real revenues and has the title bar in orange. The objective of this modul e is to build company revenues and the quantities of each product. Before procee ding to the proper explanation of the fields of the spreadsheet should be a quic k explanation of the concept of margin contribution. Contribution Margin can be defined as the difference between revenue and the sum of costs and expenses vari ables. Its purpose is to make it easier to visualize the potential of each produ ct,€showing how each contributes to, first, pay off the expenses that are fixed , and then contribute to the formation of profit. How to use this module: The na vigation between months can be done through the menu at the top of the worksheet , simply select the month for which you want to go. Fields worksheet: Fill out t he product name, price, cost price, quantity (the amount will be provided for bu dget and held for actual values) and also with the percentages of ISS, and incom e tax Presumed ICMS. The other fields are calculated automatically. The calculat ion of sales taxes and other deductions are calculated according to the reported expenditure variables. After all data has been entered, the values will be move d automatically to the budget worksheet or spreadsheet for the actual values. Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 INCOME STATEMENT This module allows the vision statement of income in a given mo nth or year. The figures in this demonstration are made from the values reported in the Budget Worksheet, with the option Work with Held. You can not view the d emonstration with the budgeted figures. At the top of the spreadsheet you can se lect the month you want to view or want to see the whole year just select Consol idated Annual. To view the accounts or not check or uncheck the box "Show Accoun ts". GRAPHICS To turn the graphics, first select the graphic you want to view an d then click Graphics. There are four types of graphs as follows: - Budget Compa rison x Realized: Graphics in bars that allow the visualization of what was budg eted with what actually happened (realized). Can be used to identify significant deviations in the budget. - Distribution of expenses: Graph-shaped Pizza where you can view the distribution of costs. - Revenue x Cost Comparison: Graph-shape d Pizza where you can view the Revenue, Expenditure Fixed and Variable Expenses. - Evolution of Revenue: Graph bars where you can track the evolution of revenue s during the year. Can be used for analysis of seasonality, among other uses.

Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 TUTORIAL - STEP BY STEP To prepare a budget and then compare with what actually took place, follow the steps below: Step 1 - COMPANY DATA menu sign the company name, address, etc.. Step 2 - sign FIXED COSTS menu titles (historical) of the a ccounts you want to be displayed in assembling the budget. Step 3 - EXPENDITURE MAIN menu sign all expenditure variables and their respective percentages. The s creen is divided into two parts: Tax Expenses and other expenses. Step 4 - Selec t from the menu below WORKING WITH BUDGET right to select the mode of work and b udget. Step 5 - BILLING menu you must select the month you want to work and regi ster the product name, the sale price, the cost price and the expected amount of sales. The rest of the program automatically calculates and carries the values for the screen budget. Step 6 - You are now ready to assemble the budget. Click on the budget to enter the module. Will be issued a warning about the way you wo rk today. The screen that appears is divided into months and the first column is reserved for the titles of the bills. The revenue figures, as well as deduction s and the cost of the purchases are carried automatically from the billing works heet. You should only enter information costs. Go inserting the data you want an d when finished will be shown at the end of the worksheet, a summary of informat ion, such as total revenue, total expenses, etc.. Just below will be available o nly when working with budget, a simulator sales. You can only enter data into tw o camps, the first or fourth. At first you must report a percentage of profit th ey'd get, and based on information from the budget, it will report its earnings ideal (equilibrium point). In reporting the income never exceeds the maximum des irable. If, instead of informing a percentage of profit, you want to report a pr ofit in local currency (R $) use the fourth field. Enter the profit from $ they' d get to know your billing ideal (equilibrium point). Step 7 - After preparing t he budget, you must enter data that actually happened (done). For this,€change the work mode to work with budget WORK DONE WITH. Step 8 - Repeat step 5. Note t hat now you're entering data in the spreadsheet of real revenues. Developed by Rafael Araujo Leite - 2003 email: conta Corporate budget Version 1.1 Step 9 - Repeat step 6. Notice that now you're working with realized values. Thi s module is not available the simulator, since it is not possible to simulate so mething that already happened. Step 10 - Now that you have posted the two values (budget and performed), click the menu INCOME STATEMENT. You will see a screen with an income statement for the month. To view another month or the total annua l select the top menu on the right. The income statement using the realized valu es. Step 11 - Finally, you can choose the graphics you want to view and clicking on the graphic GRAPHICS will be submitted. Note: Although it is available, spre adsheet or Wages can not be used because the values can also be entered manually into the budget. UPDATE WHAT'S NEW IN VERSION 1.1 1 - Added the possibility to inform certain tax es and taxes on products and not just via the percentage reported in the workshe et of the "variable costs" thus providing greater flexibility in assembling the budget. 2 - Inclusion of the worksheet "SALARIES" which allows a detailed foreca st payroll costs with the possibility of transmission of values to the budget. QUESTIONS AND SUGGESTIONS If you have questions when using the worksheet or make any suggestions please contact us. Developed by Rafael Araujo Leite - 2003 email: conta