Milk Produced per day 0 Milk Price $0.430 Powder milk price $85 $3.

40

Rennet $55

Daily scenario Milk

Qty of Milk produced per day Powder Milk % Cost of milk Yield/Kg Waste in weight Qty Produced in Kg Rennet
Laban 500g $0.43 1 0.00% 0
Laban 1kg $0.43 1 1.00% 0
Laban 2kg $0.43 1 3.00% 0
Laban 5kg $0.43 1 3.00% 0
Laban Low fat 500g $0.43 1 3.00% 0
Laban Low fat 1kg $0.43 1 3.00% 0
Labneh 500g $0.43 3.2 0.50% 0.0
Labneh 1kg $0.43 3.2 0.50% 0.0
Labneh 4kg $0.43 3.8 1.00% 0.0
Labneh Low fat 500g $0.43 4 1.00% 0.0
Chanklish Aged 1kg $0.43 10 0.00% 0.0
Chanklish Fresh 1kg $0.43 8 0.00% 0.0
Tcheque Akawi 6.5 Kg $0.43 8 0.50% 0.0 0
Tcheque Akawi 13 Kg $0.43 8 0.0 0
Halloum 450g $0.43 8.5 1.00% 0.0 0
Halloum 1kg $0.43 8.5 1.00% 0.0 0
Halloum 6.5kg $0.43 8.5 1.00% 0.0 0
Halloum 13kg $0.43 8.5 1.00% 0.0 0
Halloum Low fat 450g $0.43 9.5 1.00% 0.0 0
Akkawi 450g $0.43 6.5 0.50% 0.0 0
Akkawi 1kg $0.43 6.5 0.50% 0.0 0
Akkawi 6.5kg $0.43 6.5 0.50% 0.0 0
Akkawi 13kg $0.43 6.5 0.50% 0.0 0
Akkawi Low fat 450g $0.43 7 0.50% 0.0 0
Majdouli 6.5 Kg $0.43 11 1.00% 0.0 0
Majdouli 13 Kg $0.43 11 0.00% 0.0 0
Mozzarella 250g $0.43 9 0.50% 0.0 0
Mozzarella 2 kg $0.43 9 1.50% 0.0 0
Fresh Mozzarella 250g $0.43 7.5 0.50% 0.0 0
Fresh Mozzarella 2 kg $0.43 7.5 2.00% 0.0 0
Cheese Baladi 1kg $0.43 6 0.50% 0.0 0
Ricotta 350g 0.0
Double Cream 450g 0 $0.43 0.53 0.50% 0.0
Double Cream 6.5kg 0 $0.43 0.53 0.50% 0.0
Double Cream 13kg 0 $0.43 0.53 0.50% 0.0
Cream produced 0
Butter 1 kg 0 0.0
Sour Cream 500g 0.0
Ghee 1kg 0 0.0
Salt Price $65
Starture Cultutre $8 CaCl2 22
Additives Packing per kg
Starture Culture Acid Acetic Potassium Sorbate Spices Thym CaCl2 Cytric Acid Powder MilkSaltPackage size Nylon bags Cartoon/printings
0.0026 0.009 0 0.5
0.0052 0.009 0 1
0.0052 0.009 0 2
0.0052 0.009 0 5
0.0052 0.009 0 0.5
0.0052 0.009 0 1
0 $0.00
### 0.5
0 $0.00
### 1
0 $0.00
### 4
0 $0.00
### 0.5 0.05
0 0.03 0.033 $0.00
### 1 0.1 0.1
0 0.03 0.033 $0.00
### 1 0.1 0.1
0 0.01 0.0015 $0.00
### 6.5 0.01 0.05
0 0.01 0.0015 $0.00
### 13 0.01 0.05
0 0.01 0.0015 $0.00
### 0.45 0.1
0 0.01 0.0015 $0.00
### 1 0.1
0 0.01 0.0015 $0.00
### 6.5 0.01 0.05
0 0.01 0.0015 $0.00
### 13 0.01 0.05
0 0.01 0.0015 $0.00
### 0.45 0.1 0.05
0 0.01 0.0015 $0.00
### 0.45 0.1
0 0.01 0.0015 $0.00
### 1 0.1 0.05
0 0.01 0.0015 $0.00
### 6.5 0.01 0.05
0 0.01 0.0015 $0.00
### 13 0.01 0.05
0 0.01 0.0015 $0.00
### 0.45 0.1 0.05
0 0.01 0.0015 $0.00
### 6.5 0.01 0.05
0 0.01 0.0015 $0.00
### 13 0.01 0.05
0 0.01 0.0015 $0.00
### 0.25 0.16
0 0.01 0.0015 $0.00
### 2 0.16
0 0.01 0.0015 $0.00
### 0.25 0.44
0 0.01 0.0015 $0.00
### 2 0.05
0 0.01 0.0015 $0.00
### 1 0.1
0.01 0.0015 $0.00
### 0.35 0.05
0.01 #DIV/0! $0.00
### 0.45 0.1 0.05
0.01 #DIV/0! $0.00
### 6.5 0.01 0.05
0.01 #DIV/0! $0.00
### 13 0.01 0.05
1 0.05
1 0.05
1 0.05
### 1 0.05
 Units Produced
Total cost per Kg Total cost per Unit
Plastic packages per month Selling Price
0.15 $0.00 $0.00 0 $0.00
0.15 $0.00 $0.00 0 $0.83
0.15 $0.00 $0.00 0 $1.60
0.177 $0.00 $0.00 0 $0.00
0.177 $0.00 $0.00 0 $0.00
0.177 $0.00 $0.00 0 $0.00
0.12 $0.00 $0.00 0 $1.20
0.16 $0.00 $0.00 0 $2.40
0.16 $0.00 $0.00 0 $9.60
0.22 $0.00 $0.00 0 $1.68
0.2 $0.00 $0.00 0 $6.90
0.2 $0.00 $0.00 0 $5.30
0.2 $0.00 $0.00 0 $26.00
0.12 $0.00 $0.00 0 $50.00
$0.00 $0.00 0 $2.34
$0.00 $0.00 0 $5.60
0.2 $0.00 $0.00 0 $0.00
0.12 $0.00 $0.00 0 $0.00
$0.00 $0.00 0 $0.00
$0.00 $0.00 0 $1.80
$0.00 $0.00 0 $4.00
0.2 $0.00 $0.00 0 $0.00
0.12 $0.00 $0.00 0 $0.00
$0.00 $0.00 0 $0.00
0.2 $0.00 $0.00 0 $0.00
0.12 $0.00 $0.00 0 $60.00
$0.00 $0.00 0 $1.40
$0.00 $0.00 0 $0.00
$0.00 $0.00 0 $1.95
$0.00 $0.00 0 $0.00
$0.00 $0.00 0 $0.00
$0.00 $0.00 0 $0.00
$0.00 $0.00 0 $1.51
0.2 $0.00 $0.00 0 $15.00
0.12 $0.00 $0.00 0 $30.00
$0.00 $0.00 0 $0.00
0 $0.00
$0.00 $0.00 0 $0.00
0.2 $0.00 $0.00 0 $4.00
Sales Forecast
January May
Selling Price Units Sold Total SalesTotal Sales
Laban 500g $0.00 0 $0.00 ###
Laban 1kg $0.83 0 $0.00 ###
Laban 2kg $1.60 0 $0.00 ###
Laban 5kg $0.00 0 $0.00 ###
Laban Low fat 500g $0.00 0 $0.00 ###
Laban Low fat 1kg $0.00 0 $0.00 ###
Labneh 500g $1.20 0 $0.00 ###
Labneh 1kg $2.40 0 $0.00 ###
Labneh 2kg $0.00 0 $0.00 ###
Labneh 4kg $9.60 0 $0.00 ###
Labneh Low fat 500g $1.68 0 $0.00 ###
Chanklish Aged 1kg $6.90 0 $0.00 ###
Chanklish Fresh 1kg $5.30 0 $0.00 ###
Tcheque Akawi 6.5 Kg $26.00 0 $0.00 ###
Tcheque Akawi 13 Kg $50.00 0 $0.00 ###
Halloum 450g $2.34 0 $0.00 ###
Halloum 1kg $5.60 0 $0.00 ###
Halloum 6.5kg $0.00 0 $0.00 ###
Halloum 13kg $0.00 0 $0.00 ###
Halloum Low fat 450g $0.00 0 $0.00 ###
Akkawi 450g $1.80 0 $0.00 ###
Akkawi 1kg $4.00 0 $0.00 ###
Akkawi 6.5kg $0.00 0 $0.00 ###
Akkawi 13kg $0.00 0 $0.00 ###
Akkawi Low fat 450g $0.00 0 $0.00 ###
Majdouli 6.5 Kg $0.00 0 $0.00 ###
Majdouli 13 Kg $60.00 0 $0.00 ###
Mozzarella 250g $1.40 0 $0.00 ###
Mozzarella 2 kg $0.00 0 $0.00 ###
Fresh Mozzarella 250g $1.95 0 $0.00 ###
Fresh Mozzarella 2 kg $0.00 0 $0.00 ###
Cheese Baladi 1kg $0.00 0 $0.00 ###
Ricotta 350g $0.00 0 $0.00 ###
Double Cream 450g $1.51 0 $0.00 ###
Double Cream 6.5kg $15.00 0 $0.00 ###
Double Cream 13kg $30.00 0 $0.00 ###
Ghee 1kg $4.00 0 $0.00 ###
Sales Revenue $0.00 ###
 TOTAL 2007

Total Sales Units Sold

$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00 0
$0.00
 Proforma Income Satement
January TOTAL End 2007
Sales Revenue -$10,383 -$124,600
Sales $0 $0
COGS $10,383 $124,600
Expenses

Administrative expenses $4,624 $55,492

Marketing expenses $5,596 $67,150
Distribution expenses $3,754 $45,050
Depreciation $9,421 $113,057
EBIT -$33,779 -$405,349
Interest payments $0
EBT -$33,779 -$405,349
Tax 15% $0 $0
NET INCOME -$33,779 -$405,349
Without Depreciation ($24,357.67) ($292,292.03)
Operation Costs $24,357.67 $292,292.03
Approximate variation in cost ($3,080.98) ($36,971.75)
Potential result ($30,698.11) ($368,377.28)
Potential result without depreciation ($21,276.69) ($255,320.28)
TOTAL End 2008 TOTAL End 2009 TOTAL End 2010
($216,129.25) ($231,731.70) ($237,715.53)
$0.00 $0.00 $0.00
$216,129.25 $231,731.70 $237,715.53

$57,054.86 $60,843.31 $62,948.54

$66,420.00 $69,621.00 $70,480.05
$45,806.40 $49,593.24 $50,426.73
$101,541.23 $91,379.38 $84,920.27
($486,951.73) ($503,168.63) ($506,491.11)
$0.00 $0.00 $0.00
($486,951.73) ($503,168.63) ($506,491.11)
$0.00 $0.00 $0.00
($486,951.73) ($503,168.63) ($506,491.11)
TOTAL End 2011
($255,040.01)
$0.00
$255,040.01

$67,158.14
$74,041.85
$54,594.24
$77,310.73
($528,144.97)
$0.00
($528,144.97)
$0.00
($528,144.97)
 INTERNAL MEMO
To: Mr. Selim Zehil, Sales Manager
From: Youssef Naiim, Factory Manager
Date 30/4/2007
Subject: Proposed Sales Target for May 2007

Dear Mr. Selim Zehil,

The Following is the proposed Sales target for May 2007, please review it and reply ASAP, if
you have any corrections please inform me.
Sales Per week Sales Per Month
Item Price per Kg Quantity Total Quantity Total
Laban 1kg $0.8
Labneh 500g $2.40
Labneh 1kg $2.40
Labneh Low fat 500g $3.36
Chanklish Aged 1kg $6.90
Chanklish Fresh 1kg $5.30
Tcheque Akawi 13 Kg $3.85
Halloum 450g $5.20
Akkawi 450g $4.00
Majdouli 13 Kg $4.62
Mozzarella 250g $5.60
Fresh Mozzarella 250g $7.80
Double Cream 450g $3.36
Double Cream 6.5kg $2.31
Double Cream 13kg $2.31
Ghee 1kg $4.00 kg $0 kg $0
Total Sales $0 $0

Total sales should be around $75,000 of which $54,000 of the production of May
We have also about 550 tin class B Cooking cheese that should be sold for about $18000
We have 250 6.5kg tin of double cream class B tins that should be sold for about $2200
Cash collected to be collected from previous sales is about $35000
Cash that should be collected from May sales should be at least $35,000
The Total cash collected at the end of the month should be around $70,000 at least
We should start to open a market for Fresh Mozzarella ASAP
April Cash collections was very low, it is necessary to solve this problem this month.

Wishing you all the best,

Youssef Naiim
Dairy Factory Manager
 INTERNAL MEMO
To: Mr. Michel Azzi, Production Manager
From: Youssef Naiim, Factory Manager
Date 30/4/2007
Subject: Production of May 2007

Dear Mr. Michel Azzi,

The Following is the production forecast for May 2007:

Production per Week Production per Month

Item Milk Output Milk Output
Labneh 500g
Labneh 1kg
Labneh Low fat 500g
Chanklish Aged 1kg
Chanklish Fresh 1kg
Tcheque Akawi 13 Kg
Halloum 450g
Akkawi 450g
Majdouli 13 Kg
Mozzarella 250g
Fresh Mozzarella 250g
Double Cream 450g
Double Cream 6.5kg
Double Cream 13kg
Ghee 1kg kg kg
Total Milk L L

However, this table is not representative you should produce

based on the minimum stock method which should be as follows for May 2007:
All in vacuum bags or plastic containers for retail
Halloum 200Kg vacuum Akkawi Table 150kg
Labneh 300kg in 500g Labneh Light 100kg in 500g
Labneh 100kg in 1kg Mozzarella 150kg
Fresh Mozzarella 30kg Fresh Shankeesh 200kg
Aged Shankleesh 150kg Double cream 200kg
Cooking Cheese Akkawi Czech 150kg
Minimum stock in tins should be 50x 13kg czech
Your team will not be responsible for any items returned due to expiry date
Your team will be responsible for products which doesn’t confirm with the market norms
Any trial should be reported and accepted by me. Shankleesh new norm will be used except
for aging process to be finalized (use Fat in milk around 1.5%)
Wishing you all the best,
Youssef Naiim
Dairy Factory Manager
 Raw
+ Manufacturing + Maintenance
Sales Price Material
supplies & energy costs
Costs
Labneh 500g 1.2 $0.00 $0.00 $0.00
Labneh 1kg 2.4 $0.00 $0.00 $0.00
Labneh 2kg 0 $0.00 $0.00 $0.00
Labneh 4kg 9.6 $0.00 $0.00 $0.00
Labneh Low fat 500g 1.68 $0.00 $0.00 $0.00
Chanklish Aged 1kg 6.9 $0.00 $0.00 $0.00
Chanklish Fresh 1kg 5.3 $0.00 $0.00 $0.00
Tcheque Akawi 6.5 Kg 26 $0.00 $0.00 $0.00
Tcheque Akawi 13 Kg 50 $0.00 $0.00 $0.00
Halloum 450g 2.34 $0.00 $0.00 $0.00
Halloum 1kg 5.6 $0.00 $0.00 $0.00
Halloum 6.5kg 0 $0.00 $0.00 $0.00
Halloum 13kg 0 $0.00 $0.00 $0.00
Halloum Low fat 450g 0 $0.00 $0.00 $0.00
Akkawi 450g 1.8 $0.00 $0.00 $0.00
Akkawi 1kg 4 $0.00 $0.00 $0.00
Akkawi 6.5kg 0 $0.00 $0.00 $0.00
Akkawi 13kg 0 $0.00 $0.00 $0.00
Akkawi Low fat 450g 0 $0.00 $0.00 $0.00
Majdouli 6.5 Kg 0 $0.00 $0.00 $0.00
Majdouli 13 Kg 60 $0.00 $0.00 $0.00
Mozzarella 250g 1.4 $0.00 $0.00 $0.00
Mozzarella 2 kg 0 $0.00 $0.00 $0.00
Fresh Mozzarella 250g 1.95 $0.00 $0.00 $0.00
Fresh Mozzarella 2 kg 0 $0.00 $0.00 $0.00
Cheese Baladi 1kg 0 $0.00 $0.00 $0.00
Ricotta 350g 0 $0.00 $0.00 $0.00
Double Cream 450g 1.51 $0.00 $0.00 $0.00
Double Cream 6.5kg 15 $0.00 $0.00 $0.00
Double Cream 13kg 30 $0.00 $0.00 $0.00
Cream produced 0 $0.00 $0.00 $0.00
Butter 1 kg 0 $0.00 $0.00 $0.00
Sour Cream 500g 0 $0.00 $0.00 $0.00
Ghee 1kg 4 $0.00 $0.00 $0.00
 Milk Rennet Starture Culture Pimalac Potassium Sorbate Spices Thym CaCl2 Cytric Acid Powder Milk Salt Nylon bags Cartoon/printings Plastic packages
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 ### $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 ### $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 ### $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
$0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000 $0.000
Cost Per Day $0 $0 $0 $0 $0 $0 $0 ### $0 $0 $0 $0 $0 $0
Cost Per Month $0 $0 $0 $0 $0 $0 $0 ### $0 $0 $0 $0 $0 $0
Total Raw Material #DIV/0!
 Items Analysis (Not Reliable in Analysis) Milk produced 0
Overhead costs
Selling Price Material Cost Manufacturing Administrative
Laban 500g $0.00 $0.00 $0.00 $0.00
Laban 1kg $0.83 $0.00 $0.00 $0.00
Laban 2kg $1.60 $0.00 $0.00 $0.00
Laban 5kg $0.00 $0.00 $0.00 $0.00
Laban Low fat 500g $0.00 $0.00 $0.00 $0.00
Laban Low fat 1kg $0.00 $0.00 $0.00 $0.00
Labneh 500g $1.20 $0.00 $0.00 $0.00
Labneh 1kg $2.40 $0.00 $0.00 $0.00
Labneh 2kg $0.00 $0.00 $0.00 $0.00
Labneh 4kg $9.60 $0.00 $0.00 $0.00
Labneh Low fat 500g $1.68 $0.00 $0.00 $0.00
Chanklish Aged 1kg $6.90 $0.00 $0.00 $0.00
Chanklish Fresh 1kg $5.30 $0.00 $0.00 $0.00
Tcheque Akawi 6.5 Kg $26.00 $0.00 $0.00 $0.00
Tcheque Akawi 13 Kg $50.00 $0.00 $0.00 $0.00
Halloum 450g $2.34 $0.00 $0.00 $0.00
Halloum 1kg $5.60 $0.00 $0.00 $0.00
Halloum 6.5kg $0.00 $0.00 $0.00 $0.00
Halloum 13kg $0.00 $0.00 $0.00 $0.00
Halloum Low fat 450g $0.00 $0.00 $0.00 $0.00
Akkawi 450g $1.80 $0.00 $0.00 $0.00
Akkawi 1kg $4.00 $0.00 $0.00 $0.00
Akkawi 6.5kg $0.00 $0.00 $0.00 $0.00
Akkawi 13kg $0.00 $0.00 $0.00 $0.00
Akkawi Low fat 450g $0.00 $0.00 $0.00 $0.00
Majdouli 6.5 Kg $0.00 $0.00 $0.00 $0.00
Majdouli 13 Kg $60.00 $0.00 $0.00 $0.00
Mozzarella 250g $1.40 $0.00 $0.00 $0.00
Mozzarella 2 kg $0.00 $0.00 $0.00 $0.00
Fresh Mozzarella 250g $1.95 $0.00 $0.00 $0.00
Fresh Mozzarella 2 kg $0.00 $0.00 $0.00 $0.00
Cheese Baladi 1kg $0.00 $0.00 $0.00 $0.00
Ricotta 350g $0.00 $0.00 $0.00 $0.00
Double Cream 450g $1.51 $0.00 $0.00 $0.00
Double Cream 6.5kg $15.00 $0.00 $0.00 $0.00
Double Cream 13kg $30.00 $0.00 $0.00 $0.00
Ghee 1kg $4.00 $0.00 $0.00 $0.00
 Cost per liter #DIV/0!
Overhead costs
Marketing Distribution Depreciation Total Cost Percent profit
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
 DAIRY FACTORY- Special Projects FORCAST 2007 Q1 Q2 Q3 Q4
1 Tools (Strainers, Knifes, Cutters) $6,500 $6,500 $0 $0 $0
2 Machines $28,000 $28,000 $0 $0 $0
Filling Machine $10,000 $10,000 $0 $0 $0
Packaging Machine $18,000 $18,000 $0 $0 $0
3 Distribution Van x2 $40,000 $40,000 $0 $0 $0
4 Special Project for Chanklish $5,000 $5,000 $0 $0 $0
5 Moving Telephone Line $18,000 $18,000 $0 $0 $0
6 Milk Collection truck $35,000 $35,000 $0 $0 $0
TOTAL DAIRY FACTORY- CAPITAL COSTS $132,500 $132,500 $0 $0 $0

personel $291,735 $68,871 $68,871 $68,871 $85,121

general $185,625 $48,856 $44,656 $44,656 $47,456
sales $105,000 $67,500 $2,500 $32,500 $2,500
Production #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
DAIRY FACTORY-OPERATING COSTS FORCAST 2007 Q1 Q2 Q3 Q4
5 SALARIES & LABOR $211,250 $48,750 $48,750 $48,750 $65,000
A- Employees $113,100 $26,100 $26,100 $26,100 $34,800
Factory Manager $19,500 $4,500 $4,500 $4,500 $6,000
Sales Manager $26,000 $6,000 $6,000 $6,000 $8,000
Production Manager $13,000 $3,000 $3,000 $3,000 $4,000
Quality control $10,400 $2,400 $2,400 $2,400 $3,200
Maintenance Supervisor $7,800 $1,800 $1,800 $1,800 $2,400
Storekeeper $5,850 $1,350 $1,350 $1,350 $1,800
Sales representative 1 $5,200 $1,200 $1,200 $1,200 $1,600
Sales representative 2 $5,200 $1,200 $1,200 $1,200 $1,600
Sales representative 3 $5,200 $1,200 $1,200 $1,200 $1,600
Sales representative 4 $5,200 $1,200 $1,200 $1,200 $1,600
Cleaner $3,900 $900 $900 $900 $1,200
Office Assistant (Jamal Khodr) $5,850 $1,350 $1,350 $1,350 $1,800
B- Non Declared Employees x2 (wael $450, Beirut secretary $12,350 $2,850 $2,850 $2,850 $3,800
C- Labor, Drivers and guards X 22 (15 labor, 2 drivers, 2 ass $85,800 $19,800 $19,800 $19,800 $26,400
6 NSSF 21.5%/LABOR TAX 3% $27,261 $6,815 $6,815 $6,815 $6,815
7 COMMISIONS ON SALES 1% $0 $0 $0 $0 $0
8 TRANSPORTATION ($104 per month 13employee + $1000 a $28,224 $7,056 $7,056 $7,056 $7,056
9 TELEPHONE $25,000 $6,250 $6,250 $6,250 $6,250
Line 1 $4,800 $1,200 $1,200 $1,200 $1,200
Line 2 $4,800 $1,200 $1,200 $1,200 $1,200
Offices 1 $4,800 $1,200 $1,200 $1,200 $1,200
Factory personal Phones $2,000 $500 $500 $500 $500
Sales Telephones $3,600 $900 $900 $900 $900
10 TRAVEL EXPENSES & EXPERT CHARGES $33,000 $8,250 $8,250 $8,250 $8,250
Travel (6 trips around 3000each) $18,000 $4,500 $4,500 $4,500 $4,500
Experts fees (Cheese Experts) $15,000 $3,750 $3,750 $3,750 $3,750
11 RAW MILK (AVERAGE PRODUCTION 0 LITER PER D $0 $0 $0 $0 $0
12 RAW MATERIAL #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Rennet $0 $0 $0 $0 $0
Starture Culture $0 $0 $0 $0 $0
Pimalac $0 $0 $0 $0 $0
Potassium Sorbate $0 $0 $0 $0 $0
Spices $0 $0 $0 $0 $0
Thym $0 $0 $0 $0 $0
Cytric Acid #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
CaCl2 $200 $30 $40 $60 $70
Powder Milk $0 $0 $0 $0 $0
Salt $0 $0 $0 $0 $0
Nylon bags $0 $0 $0 $0 $0
Other Packages $0 $0 $0 $0 $0
Plastic packages $0 $0 $0 $0 $0
13 MANUFACTURING SUPPLIES $18,122 $4,531 $4,531 $4,531 $4,531
Usable wrapping cloth and bags $5,100 $3,000 $700 $700 $700
Cleaning Agents, tools and chemicals including utilities che $5,000 $1,250 $1,250 $1,250 $1,250
NaOH and Acid $3,288 $822 $822 $822 $822
Gloves and sanitization tools $1,158 $290 $290 $290 $290
Laboratory Expenses $3,576 $894 $894 $894 $894
14 MARKETING & ADVERTISING $105,000 $67,500 $2,500 $32,500 $2,500
Printings $10,000 $5,000 $0 $5,000 $0
Newspaper Advertising $10,000 $2,500 $2,500 $2,500 $2,500
Billboards $50,000 $25,000 $0 $25,000 $0
Opening Event $35,000 $35,000 $0 $0 $0

15
FUEL FOR GENERATORS AND STEAM BOILER $64,440 $16,110 $16,110 $16,110 $16,110
16 DISTRIBUTION COSTS $16,000 $2,400 $3,200 $4,800 $5,600
17 MAINTENANCE FOR FACTORY & UTILITIES $27,180 $6,795 $6,795 $6,795 $6,795
Generator 1 $540 $135 $135 $135 $135
Generator 2 $1,440 $360 $360 $360 $360
Steam Boiler $400 $100 $100 $100 $100
Chiller $300 $75 $75 $75 $75
Storage Rooms $400 $100 $100 $100 $100
Water Station $1,300 $325 $325 $325 $325
Sewage Treatment Station $600 $150 $150 $150 $150
Equipments and tools $5,000 $1,250 $1,250 $1,250 $1,250
Trucks and cars $3,200 $800 $800 $800 $800
 Building $14,000 $3,500 $3,500 $3,500 $3,500
18 DOLPHIN & ACCOUNTING SYSTEM $0 $0 $0
19 OFFICE SUPPLIES $12,283 $3,071 $3,071 $3,071 $3,071
Kitchen Expenses $4,683 $1,171 $1,171 $1,171 $1,171
Office Supplies $2,100 $525 $525 $525 $525
Printing supplies $2,000 $500 $500 $500 $500
Various $3,500 $875 $875 $875 $875

RESEARCH AND DEVELOPMENT (HACCP, ISO,

CALIBRATION, TRIALS, PEST MANAGEMENT)
$17,000 $4,250 $4,250 $4,250 $4,250
20
Pest Control $4,500 $1,125 $1,125 $1,125 $1,125
Calibrations $1,000 $250 $250 $250 $250
ISO, HACCP yearly fees $1,500 $375 $375 $375 $375
R&D $10,000 $2,500 $2,500 $2,500 $2,500
21 RENT OF LAND $6,600 $1,650 $1,650 $1,650 $1,650
22 TAXES AND GOVERMENTAL CHARGES $1,500 $375 $375 $375 $375
23 INSURANCE $7,000 $4,200 $0 $0 $2,800
Insurance for Factory $2,800 $0 $0 $0 $2,800
Medical Insurance $3,000 $3,000 $0 $0 $0
Insurance for Labor $1,200 $1,200 $0 $0 $0
24 Commited From 2006 (Marketing Expenses, Packaging Room, Landscaping and Fences $60,000 $0 $0 $0
TOTAL DAIRY FACTORY- OPERATING COSTS #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

TOTAL DAIRY FACTORY #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

DIFFERENCE #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
TOTAL DAIRY FACTORY- SALES REVENUES $0 $0 $0 $0 $0
Item Total Sales Total Sales Q1 Total Sales Q2 Total Sales Q3 Total Sales Q4 Qty sold per year
Labneh 500g $0.00 $0.00 $0.00 $0.00 $0.00 0
Labneh 1kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Labneh 4kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Labneh Low fat 500g $0.00 $0.00 $0.00 $0.00 $0.00 0
Chanklish Aged 1kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Chanklish Fresh 1kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Tcheque Akawi 6.5 Kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Tcheque Akawi 13 Kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Halloum 450g $0.00 $0.00 $0.00 $0.00 $0.00 0
Akkawi 450g $0.00 $0.00 $0.00 $0.00 $0.00 0
Fresh Mozzarella 250g $0.00 $0.00 $0.00 $0.00 $0.00 0
Double Cream 450g $0.00 $0.00 $0.00 $0.00 $0.00 0
Double Cream 6.5kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Double Cream 13kg $0.00 $0.00 $0.00 $0.00 $0.00 0
Ghee 1kg $0.00 $0.00 $0.00 $0.00 $0.00 0

Assumptions
Due to the current market demand
5% could be saved from expenditures
10% could be collected more depending on target if retail market is targeted
Collection truck could help in reducing costs
showrooms could be a helpful idea for all green wedge
If there is a change in the political situation the market might change the scenario could be better and profits might be expected
Effects of war

ITEM Overall Q1 Q2 Q3 Q4
Available in Bank $88,000 $88,000 $0 $0 $0
Collection from customers (70% of last month sales in $20,000 $20,000 $0 $0 $0 0
Production in 2006 (Stock remaining from 2006= $40, $40,000 $40,000 $0 $0 $0
Operation Payment (Raw Milk Payment of last month of Qu #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Special Projects payments $132,500 $132,500 $0 $0 $0
Funding needed #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Production Quantity Sales Objectives per week Production Objectives Per Week
Laban 500g $0 0
Laban 1kg $0 0
Laban 2kg $0 0
Laban 5kg $0 0
Laban Low fat 500g $0 0
Laban Low fat 1kg $0 0
Labneh 500g $0 0
Labneh 1kg $0 0
Labneh 2kg $0 0
Labneh 4kg $0 0
Labneh Low fat 500g $0 0
Chanklish Aged 1kg $0 0
Chanklish Fresh 1kg $0 0
Tcheque Akawi 6.5 Kg $0 0
Tcheque Akawi 13 Kg $0 0
Halloum 450g $0 0
Halloum 1kg $0 0
Halloum 6.5kg $0 0
Halloum 13kg $0 0
Halloum Low fat 450g $0 0
Akkawi 450g $0 0
Akkawi 1kg $0 0
Akkawi 6.5kg $0 0
Akkawi 13kg $0 0
Akkawi Low fat 450g $0 0
Majdouli 6.5 Kg $0 0
Majdouli 13 Kg $0 0
Mozzarella 250g $0 0
Mozzarella 2 kg $0 0
Fresh Mozzarella 250g $0 0
Fresh Mozzarella 2 kg $0 0
Cheese Baladi 1kg $0 0
Ricotta 350g $0 0
Double Cream 450g $0 0
Double Cream 6.5kg $0 0
Double Cream 13kg $0 0
Cream produced $0 0
Butter 1 kg $0 0
Sour Cream 500g $0 0
Ghee 1kg $0 0
$0
Milk produced per week
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
 Manufacturing Expenditures
Item Description Checked by
1 CLEANING Tarek Bilal
2 CIP set Tarek Bilal
3 Water Usage 35000 Lits/day Tarek Bilal
4 Acid - 20 kg + 10 % / month Tarek Bilal
5 NAOH - 40 kg + 10 % / month Tarek Bilal
6 Maintenance - usage 06 product (internal) Tarek Bilal
7 Pasteurizor Tarek Bilal
8 Water Usage - 6000 lits / 1 hr Tarek Bilal
9 Acid - 1.5 / 3 day x8 Tarek Bilal
10 NAOH - 1.5 kg / day x 22 Tarek Bilal
11 Maintenance - 2 /12 months Tarek Bilal
12 Personal Sanitization Michel Azzi
13 Top Gloves (Malaysia) Michel Azzi
14 Head Covers Michel Azzi
15 Manu Gel Michel Azzi
16 Mouth Cover Michel Azzi
17 Washing Machine - Laundry Michel Azzi
18 Chemical Type 1 - lessive Atomise Michel Azzi
19 Chemical Type 2 - Washing powder Michel Azzi
20 Chemical Type 3 Michel Azzi
21 Floor Cleaning Michel Azzi
22 Chemical Type 1 - Top General Michel Azzi
23 Chemical Type 2 - Aniosterile Michel Azzi
24 Equipments external cleanings Michel Azzi
25 Chemical Type 1 - S/Steel cleaner pixlating Michel Azzi
26 Chemical Type 2 Michel Azzi
27 Tools Cleaning Michel Azzi
28 Chemical Type 1 - Sponge ‫سفنج‬R‫إ‬ Michel Azzi
29 Chemical Type 2 - Industrial Steel Wool ‫يف‬RR‫س‬ Michel Azzi
30 Chemical Type 3 Michel Azzi
31 Chemical Type 4 Michel Azzi
32 Chemical Type 5 Michel Azzi
33 Chemical Type 6 Michel Azzi
34 Air Cleaning Tarek Bilal
35 Hepa Filter - 6 pieces Tarek Bilal
36 Carbon Filter - 6 pieces Tarek Bilal
37 Prefilter - 32 pieces Tarek Bilal
38 Maintenance 4 times / month (internal) out Tarek Bilal
39 Usable Tissues Michel Azzi
40 Tissue Type 1 - Cheese Wrapping Cloth‫لعكاوي‬RR‫قفل‬RR‫ش‬ Michel Azzi
41 Tissue Type 2 - Cheese Wrapping Cloth R‫لحلوم‬RR‫قفا‬RR‫ش‬ Michel Azzi
42 Tissue Type 3 - Labne bags ‫بنة‬RR‫كياسل‬R‫أ‬ Michel Azzi
43 Tissue Type 4 Michel Azzi
44 Tissue Type 5 Michel Azzi
45 CONSUMABLES Michel Azzi
46 Tissue for cheese - ‫لخشنة‬PP‫انيتا ا‬PP‫ س‬P‫محارم‬ Michel Azzi
47 Tissue Type 1 Michel Azzi
48 Tissue Type 2 Michel Azzi
49 Tissue Type 3 Michel Azzi
50 Tissue Type 4 Michel Azzi
51 Tissue Type 5 Michel Azzi
52 Equipments consumables Tarek Bilal
53 Jackets Tarek Bilal
54 O rings Tarek Bilal
55 Bolts and connections Tarek Bilal
56 Solenoid Valves Tarek Bilal
57 Others 1 - mechanical seal Tarek Bilal
58 Others 2 - non return valves Tarek Bilal
63 OTHER MAINTENANCE Tarek Bilal
64 Type 1 - Pump Water Tarek Bilal
65 Type 2 - Freon Tarek Bilal
66 Type 3 - Vents, Oil , Filters (Air land) Tarek Bilal
67 WATER STATION Tarek Bilal
68 Chlore - purification needs 30.000 lits/day Tarek Bilal
69 Antiscalant - purification needs 30.000 lits/day Tarek Bilal
70 Anticorrosion - purification needs 30.000 lits/day Tarek Bilal
71 Maintenance - sand and carbon replacement, electrical Tarek Bilal
72 GENERATORS Tarek Bilal
73 80KVA - Cost $7500 / 48 payments Tarek Bilal
74 Maintenance - 360 hrs / month Tarek Bilal
75 Fuel - 324 hrs Tarek Bilal
76 Low Load - 5 lits/hr - ( 30- 40%) Tarek Bilal
77 Medium Load - 8 lits/hr - (40 - 50 %) Tarek Bilal
78 Full Load - 12 lits/hr - (50 - 70%) Tarek Bilal
79 150 KVA Tarek Bilal
80 Maintenance - 360 hrs / month Tarek Bilal
81 Fuel Tarek Bilal
82 Low Load - 8 lits / hr - (30-40 %) Tarek Bilal
83 Medium Load - 12 lits/hrs - (40-50 %) Tarek Bilal
84 Full Load - 20 lits/hrs - (50-70 %) Tarek Bilal
85 225 KVA Tarek Bilal
86 Maintenance Tarek Bilal
87 Fuel - 110 hrs Tarek Bilal
88 Low Load - 11 lits/hr - (30 %) Tarek Bilal
89 Medium Load 18 lits/hr - (50%) Tarek Bilal
90 Full Load - 24 lits/hr - (70 %) Tarek Bilal
91 STEAM BOILER Tarek Bilal
92 Fuel - 100 lits/hrs - 50 hrs/ month Tarek Bilal
93 Maintenance ( pump- nozzle-elec-sensors) Tarek Bilal
94 Cleaning costs Tarek Bilal
95 AIR COMPRESSOR Tarek Bilal
96 Oil - (6 kgs - 250 lits) Tarek Bilal
97 Maintenance - filters Tarek Bilal
98 STORAGE ROOMS - 4 rooms Tarek Bilal
99 Compressors Tarek Bilal
100 Oil Tarek Bilal
101 Maintenance Tarek Bilal
102 Heating Elements Tarek Bilal
103 Heat Exchangers Tarek Bilal
104 CHILLER Tarek Bilal
105 Compressors Tarek Bilal
106 Oil Tarek Bilal
107 Maintenance Tarek Bilal
108 Pump Tarek Bilal
109 Others Tarek Bilal
110 GENERAL MAINTENANCE Tarek Bilal
111 Insulations Tarek Bilal
112 Electricity Tarek Bilal
113 Sanitary Tarek Bilal
114 Plumbing Tarek Bilal
115 Air Conditions - 10 units Tarek Bilal
116 Furniture, Doors and windows Tarek Bilal
117 OFFICES Jumana Mitri
118 Offices Jumana Mitri
119 Paper Jumana Mitri
120 Desk tools Jumana Mitri
121 External Printings Jumana Mitri
122 Printers Ink Jumana Mitri
123 Photocopy Machine Ink Jumana Mitri
124 Photocopy Machine Maintenance Jumana Mitri
125 Telephone maintenance Jumana Mitri
126 Network maintenance Jumana Mitri
127 Computers maintenance Jumana Mitri
128 Software maintenance Jumana Mitri
129 Telephone bills 1 - YOUSSEF NAIIM Jumana Mitri
130 Telephone bills 2 - SALIM ZEHIL Jumana Mitri
131 Telephone bills 3 - Sales representatives Jumana Mitri
132 Telephone bills 4 - 03632284 Jumana Mitri
133 Telephone bills 5 - 03632286 Jumana Mitri
134 Telephone bills 6 Jounieh Jumana Mitri
135 Telephone bills 7 Jumana Mitri
136 WC tissues - ROUND ROLL Jumana Mitri
137 WC chemicals - LIQUID SOAP Jumana Mitri
138 WHITE 2 PLY TISSUE Jumana Mitri
139 Kitchen Supplies Jumana Mitri
140 Coffee Jumana Mitri
141 Coffee For labor Jumana Mitri
142 Sugar Jumana Mitri
143 Sugar For Labor Jumana Mitri
144 Bread Jumana Mitri
145 Water Jumana Mitri
146 Water for Labor Jumana Mitri
147 Garbage bags small Jumana Mitri
148 Garbage bags large Jumana Mitri
149 Tea Jumana Mitri
150 Tea for Labor Jumana Mitri
151 Coffemate Jumana Mitri
152 Food Jumana Mitri
153 Plastic Cups Jumana Mitri
154 Liquid Hand Soap Jumana Mitri
155 Cleaning chemical 1 - CHLOROX Jumana Mitri
156 Cleaning chemical 2 - DER GENERAL / AF7 Jumana Mitri
157 Cleaning chemical 3 - FLASH Jumana Mitri
158 Cleaning chemical 4 - WINDOW CLEANER Jumana Mitri
159 Cleaning chemical 5 - DISHWASHING LIQUID Jumana Mitri
160 Cleaning chemical 6 Jumana Mitri
161 Cleaning chemical 7 Jumana Mitri
162 Auditors Jumana Mitri
163 Website Jumana Mitri
164 KLEENEX Jumana Mitri
165 Laboratory Michel Azzi
166 Chemicals Michel Azzi
167 Kitts Antibodies Michel Azzi
168 NAOH 0.1 N Michel Azzi
169 Phenophtalene 1% Michel Azzi
170 Selenite Broth Michel Azzi
171 55 Agor Michel Azzi
172 Nutrient Broth Michel Azzi
173 Mannitol Salt Agar Michel Azzi
174 Nutrient Agar Michel Azzi
175 Mac Corkey Agar Michel Azzi
176 CaCl2 Anhydrous Michel Azzi
177 N Amyl Alcohol Michel Azzi
178 Pure Alcohol 95° Michel Azzi
179 H2SO4 90% Michel Azzi
180 Maintenance Michel Azzi
181 Labor Insurance Michel Achkar
182 Factory Insurance Michel Achkar
183 Car Insurance Michel Achkar
184 TAXES
185 Lebanese food industries
186 Ministry of Industry (bar code)
187 Chamber of Commerce
188 Stock Market
189 Rental of Land
190 Others
Milk Production per day 0
A Manufacturing Supplies $1,391.10
B Maintenance Costs $987.59
C Energy and Power $5,370.00
D Office supplies $704.83
E Telephones $1,350.00
F Insurance $242.08
E Taxes $67.92
F Rental of Land $550.00
$10,663.52
 Study Values Total per month
Unit of Cost Cost Qty per month Total 5000 7000 10000 15000
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
kg $4 20 $80 $80.00 $80.00 $88.00 $88.00
kg $2 40 $80 $80.00 $80.00 $88.00 $88.00
kg $1 20 $20 $20.00 $20.00 $20.00 $20.00
$0 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
kg $4 12 $48 $48.00 $48.00 $57.60 $57.60
kg $2 33 $66 $66.00 $66.00 $79.20 $79.20
lump sum $100 $100.00 $100.00 $120.00 $120.00
$0.00 $0.00 $0.00 $0.00
boxes $3.50 25 $87.50 $87.50 $87.50 $105.00 $115.50
boxes $3.50 2 $7.00 $7.00 $7.00 $8.40 $9.24
lits $4.50 2 $9.00 $9.00 $9.00 $10.80 $11.88
boxes $1.25 10 $12.50 $12.50 $12.50 $15.00 $16.50
$0.00 $0.00 $0.00 $0.00 $0.00
kg $3.50 5 $17.50 $17.50 $17.50 $21.00 $21.00
kg $7.33 3 $22.00 $22.00 $22.00 $22.00 $22.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
20 lits cont $25.00 4 $100.00 $100.00 $100.00 $110.00 $110.00
lits $2.80 10 $28.00 $28.00 $28.00 $30.80 $30.80
$0.00 $0.00 $0.00 $0.00 $0.00
kg $20.00 1 $20.00 $20.00 $20.00 $20.00 $20.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
unit $1.33 10 $13.33 $13.33 $13.33 $13.33 $13.33
unit $0.33 30 $10.00 $10.00 $10.00 $10.00 $10.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
pcs $1,800 24 $70.09 $70.09 $70.09 $70.09 $70.09
pcs $360 12 $29.05 $29.05 $29.05 $29.05 $29.05
pcs $180.00 36 $4.51 $4.51 $4.51 $4.51 $4.51
pcs $5 4 $20 $20.00 $20.00 $20.00 $20.00
$0.00 $0.00 $0.00 $0.00 $0.00
unit $0.26 200 $52.00 $52.00 $52.00 $104.00 $104.00
unit $0.26 200 $52.00 $52.00 $52.00 $104.00 $104.00
unit $0.18 50 $9.00 $9.00 $9.00 $18.00 $18.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
box $50.40 0.5 $25.20 $25.20 $25.20 $50.40 $50.40
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
unit $50.00 6 $8.21 $8.21 $8.21 $9.03 $9.03
unit $25 6 $4.11 $4.11 $4.11 $4.52 $4.52
unit $50 12 $4.03 $4.03 $4.03 $4.44 $4.44
unit $100 6 $16.43 $16.43 $16.43 $18.07 $18.07
unit $40 6 $6.57 $6.57 $6.57 $7.23 $7.23
$0 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
lump sum $5 1 $5 $5.00 $5.00 $5.00 $5.00
lump sum $10 1 $10 $10.00 $10.00 $10.00 $10.00
$5 1 $5 $5.00 $5.00 $5.00 $5.00
payments $748 12 $60.36 $60.36 $60.36 $60.36 $60.36
lump sum $20 1 $20 $20.00 $20.00 $20.00 $20.00
lump sum $60 1 $60 $60.00 $60.00 $60.00 $60.00
lump sum $80 1 $80 $80.00 $80.00 $80.00 $80.00
lump sum $60 1 $60 $60.00 $60.00 $60.00 $60.00
$0 $0.00 $0.00 $0.00 $0.00
months $0.00 $0.00 $0.00 $0.00
hrs $0.30 150 $45.00 $45.00 $45.00 $54.00 $54.00
lits $0.50 3240 $1,620 $1,620.00 $1,620.00 $1,944.00 $1,944.00
hrs $3.30 $0 $0.00 $0.00 $0.00 $0.00
hrs $5.28 $0 $0.00 $0.00 $0.00 $0.00
hrs $7.92 $0 $0.00 $0.00 $0.00 $0.00
months $0.00 $0.00 $0.00 $0.00
hrs $0.30 400 $120 $120.00 $120.00 $144.00 $144.00
lits $0.50 4500 $2,250 $2,250.00 $2,250.00 $2,700.00 $2,700.00
hrs $5.28 $0 $0.00 $0.00 $0.00 $0.00
hrs $7.92 $0 $0.00 $0.00 $0.00 $0.00
hrs $13.33 $0 $0.00 $0.00 $0.00 $0.00
months $0.00 $0.00 $0.00 $0.00
hrs $0.50 $0 $0.00 $0.00 $0.00 $0.00
$0 $0 $0.00 $0.00 $0.00 $0.00
hrs $7.26 $0 $0.00 $0.00 $0.00 $0.00
hrs $11.88 $0 $0.00 $0.00 $0.00 $0.00
hrs $15.84 $0 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
lits $0.50 3000 $1,500 $1,500.00 $1,500.00 $1,800.00 $1,800.00
months $400 12 $32.28 $32.28 $32.28 $38.73 $38.73
months $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
changes $80 12 $6.46 $6.46 $6.46 $6.46 $6.46
lump sum $20 1 $20 $20.00 $20.00 $20.00 $20.00
$0 $0.00 $0.00 $0.00 $0.00
maint. $1,200 48 $21.74 $21.74 $21.74 $21.74 $21.74
changes $20.00 12 $1.61 $1.61 $1.61 $1.61 $1.61
visit $100.00 12 $8.07 $8.07 $8.07 $8.07 $8.07
maint. $50 12 $4.03 $4.03 $4.03 $4.03 $4.03
$0 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
months $800 48 $14.49 $14.49 $14.49 $14.49 $14.49
changes $20 12 $1.61 $1.61 $1.61 $1.61 $1.61
visit $100 12 $8.07 $8.07 $8.07 $8.07 $8.07
maint. $300 24 $11.68 $11.68 $11.68 $11.68 $11.68
maint. $150 24 $5.84 $5.84 $5.84 $5.84 $5.84
$0 $0.00 $0.00 $0.00 $0.00
$9,000 120 $52.00 $52.00 $52.00 $52.00 $52.00
lump sum $90 1 $90 $90.00 $90.00 $90.00 $90.00
lump sum $50 1 $50 $50.00 $50.00 $50.00 $50.00
lump sum $50 1 $50 $50.00 $50.00 $50.00 $50.00
maint. $50 1 $15 $15.00 $15.00 $15.00 $15.00
lump sum $20 1 $20 $20.00 $20.00 $20.00 $20.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
CARTON $11 2 $21 $21.20 $21.20 $31.80 $31.80
$20 1 $20 $20.00 $20.00 $20.00 $20.00
$10 1 $10 $10.00 $10.00 $20.00 $20.00
$20 1 $20 $20.00 $20.00 $20.00 $20.00
$20 1 $20 $20.00 $20.00 $20.00 $20.00
$20 1 $20 $20.00 $20.00 $20.00 $20.00
$30 1 $30 $30.00 $30.00 $30.00 $30.00
$20 1 $20 $20.00 $20.00 $20.00 $20.00
$20 1 $20 $20.00 $20.00 $20.00 $20.00
$50 1 $50 $50.00 $50.00 $50.00 $50.00
$100 1 $100 $100.00 $100.00 $100.00 $100.00
$100 1 $100 $100.00 $100.00 $100.00 $100.00
$100 1 $100 $100.00 $100.00 $100.00 $100.00
$400 1 $400 $400.00 $400.00 $400.00 $400.00
$400 1 $400 $400.00 $400.00 $400.00 $400.00
 $150 1 $150 $150.00 $150.00 $300.00 $300.00
$100 1 $100 $100.00 $100.00 $200.00 $200.00
ROLL $2 2 $5 $4.66 $4.66 $4.66 $4.66
GALLON $3 1 $3 $2.53 $2.53 $2.53 $2.53
PKT $1.68 6 $10 $10.08 $10.08 $10.08 $10.08
$0 $0.00 $0.00 $0.00 $0.00
200GR PKT $1 12 $16 $15.60 $15.60 $15.60 $15.60
KG $4 3 $12 $12.00 $12.00 $24.00 $24.00
BOX $2 2 $4 $4.00 $4.00 $4.00 $4.00
KG $1 25 $17 $16.67 $16.67 $25.00 $25.00
BAG $1 31 $31 $31.00 $31.00 $31.00 $31.00
BOTTLE $1 24 $31 $31.20 $31.20 $31.20 $31.20
BOTTLE $1 30 $39 $39.00 $39.00 $39.00 $39.00
BOX $2 1 $2 $1.65 $1.65 $1.65 $1.65
BOX $3 1 $3 $2.86 $2.86 $2.86 $2.86
BOX $3 1 $3 $3.00 $3.00 $3.00 $3.00
KG $3 3 $10 $10.00 $10.00 $20.00 $20.00
CONTAINER $3 2 $7 $6.60 $6.60 $6.60 $6.60
$8 22 $176 $176.00 $176.00 $176.00 $176.00
100 CUPS PKT $2 4 $6 $6.00 $6.00 $12.00 $12.00
GALLONS $10 0.5 $5 $5.05 $5.05 $7.58 $7.58
GALLONS $3 1 $3 $3.00 $3.00 $3.00 $3.00
GALLONS $3 1 $3 $3.00 $3.00 $3.00 $3.00
BOTTLE $1 2 $2 $1.60 $1.60 $1.60 $1.60
BOTTLE $2 2 $4 $4.00 $4.00 $4.00 $4.00
BOTTLE $3 2 $6 $6.00 $6.00 $6.00 $6.00
$0 $0.00 $0.00 $0.00 $0.00
$0 $0.00 $0.00 $0.00 $0.00
NA $300 $0 $0.00 $0.00 $0.00 $0.00
NA $200 12 $16.14 $16.14 $16.14 $16.14 $16.14
BOX $1 12 $12 $12.00 $12.00 $12.00 $12.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
box $88.00 1 $88.00 $52.80 $52.80 $88.00 $88.00
lits $15.00 1 $15.00 $9.00 $9.00 $15.00 $15.00
lits $15.00 1 $15.00 $9.00 $9.00 $15.00 $15.00
gr $30.00 0.5 $15.00 $9.00 $9.00 $15.00 $15.00
gr $32.00 0.5 $16.00 $9.60 $9.60 $16.00 $16.00
gr $25.00 0.5 $12.50 $7.50 $7.50 $12.50 $12.50
gr $24.00 0.5 $12.00 $7.20 $7.20 $12.00 $12.00
gr $25.00 0.5 $12.50 $7.50 $7.50 $12.50 $12.50
gr $25.00 0.5 $12.50 $7.50 $7.50 $12.50 $12.50
gr $30.00 0.5 $15.00 $9.00 $9.00 $15.00 $15.00
lits $20.00 1 $20.00 $12.00 $12.00 $20.00 $20.00
lits $1.40 5 $7.00 $4.20 $4.20 $7.00 $7.00
lits $15.00 0.5 $7.50 $4.50 $4.50 $7.50 $7.50
check $50.00 1 $50.00 $50.00 $50.00 $50.00 $50.00
$900.00 12 $72.62 $72.62 $72.62 $72.62 $72.62
$1,800.00 12 $145.25 $145.25 $145.25 $145.25 $145.25
$300.00 12 $24.21 $24.21 $24.21 $24.21 $24.21

$100.00 12 $8.33 $8.33 $8.33 $8.33 $8.33

$340.00 12 $28.33 $28.33 $28.33 $28.33 $28.33
$175.00 12 $14.58 $14.58 $14.58 $14.58 $14.58
$200.00 12 $16.67 $16.67 $16.67 $16.67 $16.67
$6,600.00 12 $550.00 $550.00 $550.00 $550.00 $550.00
$50.00 1 $50.00 $50.00 $50.00 $50.00 $50.00
5000 7000 10000 15000
$1,061.48 $1,061.48 $1,377.18 $1,391.10
$987.59 $987.59 $1,050.98 $1,050.98
$5,370.00 $5,370.00 $6,444.00 $6,444.00
$704.83 $704.83 $764.29 $764.29
$1,350.00 $1,350.00 $1,600.00 $1,600.00
$242.08 $242.08 $242.08 $242.08
$67.92 $67.92 $67.92 $67.92
$550.00 $550.00 $550.00 $550.00
$10,333.90 $10,333.90 $12,096.45 $12,110.37
Item Cost Cost per month
Events
Opening $30,000.00 $2,595.80
Brochures $0.00
Flyers for supermarkets $0.00
Newspapers $0.00
Event 1 $0.00
Event 2 $0.00
Event 3 $0.00
Research And Development $0.00
HACCP, ISO $0.00
Packaging and identity studies $0.00
Advertisements $0.00
Total Marketing Costs $2,595.80
Manufacturing Budget
January TOTAL 2007
Direct Manufacturing Labor Budget
Salaries
Production manager $1,000.00 $12,000.00
Reception supervisor $400.00 $4,800.00
Fermentation supervisor $400.00 $4,800.00
Cheese Supervisor $0.00 $0.00
Store keeper $450.00 $5,400.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $300.00 $3,600.00
Labor $0.00 $0.00
Labor $0.00 $0.00
Labor $0.00 $0.00
Insurance $427.50 $5,130.00
Transportation $850.00 $10,200.00
Labor Tax $108.00 $1,296.00
Hidden Expenses $0.00
TOTAL $7,235.50 $86,826.00
Manufacturing Overhead Budget
Salaries
QC manager $400.00 $4,800.00
Maintenance manager $400.00 $4,800.00
 Purchasing $0.00
Assistant maintenance $0.00
Janitor $450.00 $5,400.00
Guard 1 $300.00 $3,600.00
Guard 2 $240.00 $2,880.00
Guard 3 $240.00 $2,880.00
Guard 4 $0.00
Guard 5 $0.00
Energy and Power $5,370.00 $64,440.00
Insurance $299.15 $3,589.80
Maintenance $987.59 $11,851.05
Supplies (Salts, Detergeants) $1,391.10 $16,693.22
Transportation $0.00
General Insurances $242.08 $2,904.96
Hidden Expenses
Taxes and municipality expenses $67.92 $815.00
TOTAL $10,387.84 $124,654.03
Manufacturing Budget
January February March

Salaries
Dairy Factory Manager $1,500.00 $1,500.00 $1,500.00
Accountant $0.00 $0.00
Executive secretary $0.00 $0.00
Receptionist $0.00 $0.00
Insurance $289.50 $289.50 $289.50
Transportation $230.00 $230.00 $230.00
Office Supplies $704.83 $704.83 $704.83
Telephone bill $1,350.00 $1,350.00 $1,350.00
Rental of Land $550.00 $550.00 $550.00
Travel $0.00 $0.00
TOTAL $4,624.33 $4,624.33 $4,624.33
Marketing Budget
Salaries
Marketing Manager $2,000.00 $2,000.00 $2,000.00
General Marketing Expenses $2,595.80 $2,595.80 $2,595.80
Insurance $300.00 $300.00 $300.00
Other Expenses $700.00 $700.00 $700.00
TOTAL $5,595.80 $5,595.80 $5,595.80

Distribution costs Accounted in price if yes put 1 if no put 0

ex: products are sold directly from factory to distributor put 1
if our staff is distributing the products put 0

Salaries
Sales Manager $0.00 $0.00
Sales Representatives $400.00 $400.00 $400.00
Sales Representatives $400.00 $400.00 $400.00
Assistant $400.00 $400.00 $400.00
Assistant $400.00 $400.00 $400.00
 Employee 6 $300.00 $300.00 $300.00
Employee 7 $300.00 $300.00 $300.00
Employee 8 $0.00 $0.00
Employee 9 $0.00 $0.00
Supervisor $0.00 $0.00
Insurance $294.20 $294.20 $294.20
Transportation $1,200.00 $1,200.00 $1,200.00
Maintenance $60.00 $60.00 $60.00
Others $0.00 $0.00
Commisions $0.00 $0.00 $0.00
TOTAL $3,754.20 $3,754.20 $3,754.20
 April May June July August September
Administartive Budget

$1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$289.50 $289.50 $289.50 $289.50 $289.50 $289.50
$230.00 $230.00 $230.00 $230.00 $230.00 $230.00
$704.83 $704.83 $704.83 $704.83 $704.83 $704.83
$1,350.00 $1,350.00 $1,350.00 $1,350.00 $1,350.00 $1,350.00
$550.00 $550.00 $550.00 $550.00 $550.00 $550.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$4,624.33 $4,624.33 $4,624.33 $4,624.33 $4,624.33 $4,624.33
If Marketing expenses are paid put 1 if not put 0

$2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00 $2,000.00

$2,595.80 $2,595.80 $2,595.80 $2,595.80 $2,595.80 $2,595.80
$300.00 $300.00 $300.00 $300.00 $300.00 $300.00
$700.00 $700.00 $700.00 $700.00 $700.00 $700.00
$5,595.80 $5,595.80 $5,595.80 $5,595.80 $5,595.80 $5,595.80
Distribution Budget

1 if no put 0
tributor put 1 0 commisions percentage including offers and
put 0

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$400.00 $400.00 $400.00 $400.00 $400.00 $400.00
$400.00 $400.00 $400.00 $400.00 $400.00 $400.00
$400.00 $400.00 $400.00 $400.00 $400.00 $400.00
$400.00 $400.00 $400.00 $400.00 $400.00 $400.00
$300.00 $300.00 $300.00 $300.00 $300.00 $300.00
$300.00 $300.00 $300.00 $300.00 $300.00 $300.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$294.20 $294.20 $294.20 $294.20 $294.20 $294.20
$1,200.00 $1,200.00 $1,200.00 $1,200.00 $1,200.00 $1,200.00
$60.00 $60.00 $60.00 $60.00 $60.00 $60.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$3,754.20 $3,754.20 $3,754.20 $3,754.20 $3,754.20 $3,754.20
 October November December TOTAL 2007

$1,500.00 $1,500.00 $1,500.00 $18,000.00

$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$289.50 $289.50 $289.50 $3,474.00
$230.00 $230.00 $230.00 $2,760.00
$704.83 $704.83 $704.83 $8,457.96
$1,350.00 $1,350.00 $1,350.00 $16,200.00
$550.00 $550.00 $550.00 $6,600.00
$0.00 $0.00 $0.00 $0.00
$4,624.33 $4,624.33 $4,624.33 $55,491.96
1 if not put 0 1

$2,000.00 $2,000.00 $2,000.00 $24,000.00

$2,595.80 $2,595.80 $2,595.80 $31,149.63
$300.00 $300.00 $300.00 $3,600.00
$700.00 $700.00 $700.00 $8,400.00
$5,595.80 $5,595.80 $5,595.80 $67,149.63

rcentage including offers and others 1.00%

$0.00 $0.00 $0.00 $0.00

$400.00 $400.00 $400.00 $4,800.00
$400.00 $400.00 $400.00 $4,800.00
$400.00 $400.00 $400.00 $4,800.00
$400.00 $400.00 $400.00 $4,800.00
$300.00 $300.00 $300.00 $3,600.00
$300.00 $300.00 $300.00 $3,600.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$294.20 $294.20 $294.20 $3,530.40
$1,200.00 $1,200.00 $1,200.00 $14,400.00
$60.00 $60.00 $60.00 $720.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$3,754.20 $3,754.20 $3,754.20 $45,050.40
 Percentage Total Depreciation
Item Cost
Depreciation year 2007
Establishment Expenses $8,660.00 0.2 $1,732.00
Building $500,000.00 0.04 $20,000.00
Industrial Equipments $630,000.00 0.1 $63,000.00
Office eq, Lab and computers $12,000.00 0.15 $1,800.00
Furniture $7,000.00 0.075 $525.00
General Installations $150,000.00 0.12 $18,000.00
Trucks $40,000.00 0.2 $8,000.00
Total fixed assets $1,347,660.00 Total $113,057
$9,421.42
Total Depreciation Total Depreciation Total Depreciation Total Depreciation
year 2008 year 2009 year 2010 year 2011
$1,385.60 $1,108.48 $1,011.49 $828.59
$19,200.00 $18,432.00 $17,757.44 $17,074.12
$56,700.00 $51,030.00 $47,124.00 $42,802.20
$1,530.00 $1,300.50 $1,180.35 $1,021.32
$485.63 $449.20 $421.20 $391.71
$15,840.00 $13,939.20 $12,753.79 $11,365.59
$6,400.00 $5,120.00 $4,672.00 $3,827.20
$101,541 $91,379 $84,920 $77,311
$8,461.77 $7,614.95 $7,076.69 $6,442.56
Direct Material Budget
January
Quantity Total Direct Cost
Laban 500g 0.00 $0.00
Laban 1kg 0.00 $0.00
Laban 2kg 0.00 $0.00
Laban 5kg 0.00 $0.00
Laban Low fat 500g 0.00 $0.00
Laban Low fat 1kg 0.00 $0.00
Labneh 500g 0.00 $0.00
Labneh 1kg 0.00 $0.00
Labneh 2kg 0.00 $0.00
Labneh 4kg 0.00 $0.00
Labneh Low fat 500g 0.00 $0.00
Chanklish Aged 1kg 0.00 $0.00
Chanklish Fresh 1kg 0.00 $0.00
Tcheque Akawi 6.5 Kg 0.00 $0.00
Tcheque Akawi 13 Kg 0.00 $0.00
Halloum 450g 0.00 $0.00
Halloum 1kg 0.00 $0.00
Halloum 6.5kg 0.00 $0.00
Halloum 13kg 0.00 $0.00
Halloum Low fat 450g 0.00 $0.00
Akkawi 450g 0.00 $0.00
Akkawi 1kg 0.00 $0.00
Akkawi 6.5kg 0.00 $0.00
Akkawi 13kg 0.00 $0.00
Akkawi Low fat 450g 0.00 $0.00
Majdouli 6.5 Kg 0.00 $0.00
Majdouli 13 Kg 0.00 $0.00
Mozzarella 250g 0.00 $0.00
Mozzarella 2 kg 0.00 $0.00
Fresh Mozzarella 250g 0.00 $0.00
Fresh Mozzarella 2 kg 0.00 $0.00
Cheese Baladi 1kg 0.00 $0.00
Ricotta 350g 0.00 $0.00
Double Cream 450g 0.00 $0.00
Double Cream 6.5kg 0.00 $0.00
Double Cream 13kg 0.00 $0.00
Cream produced 0.00 $0.00
Butter 1 kg 0.00 $0.00
Sour Cream 500g 0.00 $0.00
Ghee 1kg 0.00 $0.00
0 0.00 $0.00
0 0.00 $0.00
Material Costs $0.00
TOTAL DIRECT COSTS
2007
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
 Co
January February March

Direct Material Budget $0.00 $0.00 $0.00

Direct Labor Budget $7,235.50 $7,235.50 $7,235.50
Manufacturing overhead budget $10,387.84 $10,387.84 $10,387.84
TOTAL $10,383.34 $10,383.34 $10,383.34
 Cost of Goods Sold Budget
April May June July August September
Direct Manufacturing Labor Costs
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$7,235.50 $7,235.50 $7,235.50 $7,235.50 $7,235.50 $7,235.50
$10,387.84 $10,387.84 $10,387.84 $10,387.84 $10,387.84 $10,387.84
$10,383.34 $10,383.34 $10,383.34 $10,383.34 $10,383.34 $10,383.34
 October November December TOTAL 2007

$0.00 $0.00 $0.00 $0.00

$7,235.50 $7,235.50 $7,235.50 $86,826.00
$10,387.84 $10,387.84 $10,387.84 $124,654.03
$10,383.34 $10,383.34 $10,383.34 $124,600.03
 C
January February

Investment 1
Investment 2
Investment 3
Investment 4
Investment 5

Assets Buying 1 $106,000.00

Assets Buying 2
Assets Buying 3
Assets Buying 4
Net Cash Flow from Investing ($106,000.00) $0.00
 Capital Expenditures
March April May June July August
Investing Activities
Increase in investments

Fixed assets payments

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

September October November December TOTAL 2007

$0.00
$0.00
$0.00
$0.00
$0.00

$106,000.00
$0.00
$0.00
$0.00
$0.00 $0.00 $0.00 $0.00 ($106,000.00)
TOTAL 2008 TOTAL 2009 TOTAL 2010 TOTAL 2011
 January February
Operating Activities
Beginning cash balance $30,000 $11,642
Receipts from customers $0 $0
Total cash available $30,000 $11,642
Total Disbursements $24,358 $24,358
Dividends paid
Total Cash needed $24,358 $24,358
Net Cash Flow from Operations $5,642 ($12,715)
Investing Activities
Net Cash Flow from Investing ($106,000) $0
Financing Activities (Funding) $112,000 $0
Total Cash Available $11,642 ($12,715)
Net Increase (decrease) in Cash flows ($18,358) ($24,358)

January February

Beginning cash balance ($244,113) ($272,351)

Receipts from customers $0 $0
Total cash available ($244,113) ($272,351)
Total Disbursements $28,238 $32,118
Dividends paid
Total Cash needed $28,238 $32,118
Net Cash Flow from Operations ($272,351) ($304,468)

Net Cash Flow from Investing $0 $0

Financing Activities (Funding) $0 $0
Total Cash Available ($272,351) ($304,468)
Net Increase (decrease) in Cash flows ($28,238) ($32,118)

January February

Beginning cash balance ($187,387) ($220,604)

Receipts from customers $0 $0
Total cash available ($187,387) ($220,604)
Total Disbursements $33,217 $34,316
Dividends paid
Total Cash needed $33,217 $34,316
Net Cash Flow from Operations ($220,604) ($254,920)
 Net Cash Flow from Investing $0 $0
Financing Activities (Funding)
Total Cash Available ($220,604) ($254,920)
Net Increase (decrease) in Cash flows ($33,217) ($34,316)

January February

Beginning cash balance ($145,226) ($179,949)

Receipts from customers $0 $0
Total cash available ($145,226) ($179,949)
Total Disbursements $34,723 $35,131
Dividends paid
Total Cash needed $34,723 $35,131
Net Cash Flow from Operations ($179,949) ($215,080)

Net Cash Flow from Investing $0 $0

Financing Activities (Funding)
Total Cash Available ($179,949) ($215,080)
Net Increase (decrease) in Cash flows ($34,723) ($35,131)

January February

Beginning cash balance ($110,547) ($146,897)

Receipts from customers $0 $0
Total cash available ($110,547) ($146,897)
Total Disbursements $36,350 $37,570
Dividends paid
Total Cash needed $36,350 $37,570
Net Cash Flow from Operations ($146,897) ($184,467)

Net Cash Flow from Investing $0 $0

Financing Activities (Funding)
Total Cash Available ($146,897) ($184,467)
Net Increase (decrease) in Cash flows ($36,350) ($37,570)
 Cash Budget
March April May June

($12,715) ($37,073) ($61,431) ($85,788)

$0 $0 $0 $0
($12,715) ($37,073) ($61,431) ($85,788)
$24,358 $24,358 $24,358 $12,179

$24,358 $24,358 $24,358 $12,179

($37,073) ($61,431) ($85,788) ($97,967)

$0 $0 $0 $0
$0 $0 $0 $0
($37,073) ($61,431) ($85,788) ($97,967)
($24,358) ($24,358) ($24,358) ($12,179)

March April May June

Operating Activities
($304,468) ($336,586) ($368,703) ($400,821)
$0 $0 $0 $0
($304,468) ($336,586) ($368,703) ($400,821)
$32,118 $32,118 $32,118 $32,118

$32,118 $32,118 $32,118 $32,118

($336,586) ($368,703) ($400,821) ($432,939)
Investing Activities
$0 $0 $0 $0

($336,586) ($368,703) ($400,821) ($432,939)

($32,118) ($32,118) ($32,118) ($32,118)

March April May June

Operating Activities
($254,920) ($289,235) ($323,551) ($357,867)
$0 $0 $0 $0
($254,920) ($289,235) ($323,551) ($357,867)
$34,316 $34,316 $34,316 $34,316

$34,316 $34,316 $34,316 $34,316

($289,235) ($323,551) ($357,867) ($392,183)
Investing Activities
 $0 $0 $0 $0

($289,235) ($323,551) ($357,867) ($392,183)

($34,316) ($34,316) ($34,316) ($34,316)

March April May June

Operating Activities
($215,080) ($250,211) ($285,342) ($320,473)
$0 $0 $0 $0
($215,080) ($250,211) ($285,342) ($320,473)
$35,131 $35,131 $35,131 $35,131

$35,131 $35,131 $35,131 $35,131

($250,211) ($285,342) ($320,473) ($355,603)
Investing Activities
$0 $0 $0 $0

($250,211) ($285,342) ($320,473) ($355,603)

($35,131) ($35,131) ($35,131) ($35,131)

March April May June

Operating Activities
($184,467) ($222,036) ($259,606) ($297,175)
$0 $0 $0 $0
($184,467) ($222,036) ($259,606) ($297,175)
$37,570 $37,570 $37,570 $37,570

$37,570 $37,570 $37,570 $37,570

($222,036) ($259,606) ($297,175) ($334,745)
Investing Activities
$0 $0 $0 $0

($222,036) ($259,606) ($297,175) ($334,745)

($37,570) ($37,570) ($37,570) ($37,570)
 July August September October

($97,967) ($122,325) ($146,683) ($171,040)

$0 $0 $0 $0
($97,967) ($122,325) ($146,683) ($171,040)
$24,358 $24,358 $24,358 $24,358

$24,358 $24,358 $24,358 $24,358

($122,325) ($146,683) ($171,040) ($195,398)

$0 $0 $0 $0
$0 $0 $0 $0
($122,325) ($146,683) ($171,040) ($195,398)
($24,358) ($24,358) ($24,358) ($24,358)

July August September October

es
($432,939) ($465,056) ($497,174) ($529,291)
$0 $0 $0 $0
($432,939) ($465,056) ($497,174) ($529,291)
$32,118 $32,118 $32,118 $32,118

$32,118 $32,118 $32,118 $32,118

($465,056) ($497,174) ($529,291) ($561,409)
es
$0 $0 $0 $0

($465,056) ($497,174) ($529,291) ($561,409)

($32,118) ($32,118) ($32,118) ($32,118)

July August September October

es
($392,183) ($426,498) ($460,814) ($495,130)
$0 $0 $0 $0
($392,183) ($426,498) ($460,814) ($495,130)
$34,316 $34,316 $34,316 $34,316

$34,316 $34,316 $34,316 $34,316

($426,498) ($460,814) ($495,130) ($529,446)
es
 $0 $0 $0 $0

($426,498) ($460,814) ($495,130) ($529,446)

($34,316) ($34,316) ($34,316) ($34,316)

July August September October

es
($355,603) ($390,734) ($425,865) ($460,996)
$0 $0 $0 $0
($355,603) ($390,734) ($425,865) ($460,996)
$35,131 $35,131 $35,131 $35,131

$35,131 $35,131 $35,131 $35,131

($390,734) ($425,865) ($460,996) ($496,127)
es
$0 $0 $0 $0

($390,734) ($425,865) ($460,996) ($496,127)

($35,131) ($35,131) ($35,131) ($35,131)

July August September October

es
($334,745) ($372,314) ($409,884) ($447,453)
$0 $0 $0 $0
($334,745) ($372,314) ($409,884) ($447,453)
$37,570 $37,570 $37,570 $37,570

$37,570 $37,570 $37,570 $37,570

($372,314) ($409,884) ($447,453) ($485,023)
es
$0 $0 $0 $0

($372,314) ($409,884) ($447,453) ($485,023)

($37,570) ($37,570) ($37,570) ($37,570)
November December End 2007
Sales on Credit 2006
($195,398) ($219,756) ($219,756) Total Received
$0 $0 $0 $0
($195,398) ($219,756) ($219,756) Total Disbursements
$24,358 $24,358 $24,358 $280,113

$24,358 $24,358 $24,358

($219,756) ($244,113) ($244,113)

$0 $0 $0
$0 $0 % from profit paid
($219,756) ($244,113) ($244,113) Earnings Paid
($24,358) ($24,358) ($24,358) Cash left

November December End 2008

Sales on credit 2007
($561,409) ($593,526) ($593,526) Total Received
$0 $0 $0 $0
($561,409) ($593,526) ($593,526) Total Disbursements
$32,118 $32,118 $32,118 $381,531
$0
$32,118 $32,118 $32,118
($593,526) ($625,644) ($625,644)

$0 $0 $0
% from profit paid
($593,526) ($625,644) ($625,644) Earnings Paid
($32,118) ($32,118) ($32,118) Cash left

November December End 2009

Sales on credit 2008
($529,446) ($563,762) ($563,762) Total Received
$0 $0 $0 $0
($529,446) ($563,762) ($563,762) Total Disbursements
$34,316 $34,316 $34,316 $410,690
$0
$34,316 $34,316 $34,316
($563,762) ($598,077) ($598,077)
 $0 $0 $0
% from profit paid
($563,762) ($598,077) ($598,077) Earnings Paid
($34,316) ($34,316) ($34,316) Cash left

November December End 2010

Sales on credit 2009
($496,127) ($531,258) ($531,258) Total Received
$0 $0 $0 $0
($496,127) ($531,258) ($531,258) Total Disbursements
$35,131 $35,131 $35,131 $421,163
$0
$35,131 $35,131 $35,131
($531,258) ($566,389) ($566,389)

$0 $0 $0
% from profit paid
($531,258) ($566,389) ($566,389) Earnings Paid
($35,131) ($35,131) ($35,131) Cash left

November December End 2011

Sales on credit 2010
($485,023) ($522,592) ($522,592) Total Received
$0 $0 $0 $0
($485,023) ($522,592) ($522,592) Total Disbursements
$37,570 $37,570 $37,570 $449,615
$0
$37,570 $37,570 $37,570
($522,592) ($560,162) ($560,162)

$0 $0 $0
% from profit paid
($522,592) ($560,162) ($560,162) Earnings Paid
($37,570) ($37,570) ($37,570) Cash left
 $0
Total Sales
$0
Total costs
$292,292

90%
($364,814)
$120,701

$0
Total Sales
$0
Total costs
$486,952

90%
($438,257)
($187,387)

$0
Total Sales
$0
Total costs
$503,169
 90%
($452,852)
($145,226)

$0
Total Sales
$0
Total costs
$506,491

90%
($455,842)
($110,547)

$0
Total Sales
$0
Total costs
$528,145

90%
($475,330)
($84,831)
 Cash Budget
2007 2008
Operating Activities
Beginning cash balance $30,000 $120,701
Receipts from customers $0 $0
Total cash available $30,000 $120,701
Total Disbursements $280,113 $381,531
Dividends Paid ($364,814) ($438,257)
Total Cash needed ($84,701) ($56,726)
Net Cash Flow from Operations $114,701 $177,427
Investing Activities
Net Cash Flow from Investing ($106,000) $0
Financing Activities (Funding) $112,000 $0
Total Cash Available $120,701 $177,427
Net Increase (decrease) in Cash flows $90,701 $56,726
get
2009 2010 2011

$177,427 $219,589 $254,267

$0 $0 $0
$177,427 $219,589 $254,267
$410,690 $421,163 $449,615
($452,852) ($455,842) ($475,330)
($42,162) ($34,679) ($25,716)
$219,589 $254,267 $279,983

$0 $0 $0
$0 $0 $0
$219,589 $254,267 $279,983
$42,162 $34,679 $25,716
 Forecast of Balance Shee
End 2007 End 2008
ASSETS
Fixed Assets
Establishment Expenses $6,928 $5,542
Building $480,000 $460,800
Industrial Equipments $567,000 $510,300
Office eq, Lab and computers $10,200 $8,670
Furniture $6,475 $5,989
General Installations $132,000 $116,160
Trucks $32,000 $25,600
TOTAL Fixed Assets $1,234,603 $1,133,062
Current Assets
Accounts Receivable (90 days) $0 $0
Inventory $0 $0
Cash and bank account -$244,113 -$187,387
TOTAL Current Assets -$244,113 -$187,387
TOTAL ASSETS $990,490 $945,675

LIABILITIES
Operations' Liabilities
Accounts Payables $12,179 $16,059
TOTAL Liabilities $12,179 $16,059
Capital Paid $60,000 $60,000
Dividents Paid $0 -$438,257
Retained Earnings $0 -$48,695
Equity $918,311 $1,356,568
Balance Sheet
End 2009 End 2010 End 2011

$4,434 $3,422 $2,594

$442,368 $424,611 $407,536
$459,270 $412,146 $369,344
$7,370 $6,189 $5,168
$5,540 $5,119 $4,727
$102,221 $89,467 $78,101
$20,480 $15,808 $11,981
$1,041,682 $956,762 $879,451

$0 $0 $0
$0 $0 $0
-$145,226 -$110,547 -$84,831
-$145,226 -$110,547 -$84,831
$896,457 $846,215 $794,620

$17,158 $17,565 $18,785

$17,158 $17,565 $18,785
$60,000 $60,000 $60,000
-$452,852 -$455,842 -$475,330
-$50,317 -$50,649 -$52,814
$1,322,468 $1,275,141 $1,243,980
 Forecasted Financial Ratios
End 2007
Cash Position
cash/current liabilities -20.04 x
cash/Sales
cash/Total assets -24.646%
Profitability
Profit Margin (Net income/Sales)
ROE (Net income/ Equity) -41.4%
ROS (Net income/Sales revenues)
ROA (Net income/ Total assets (average)) -34.2%
Turnover
Total assets turnover (Sales/ Total assets (average)) 0.00
Inventory turnover (Sales/ inventory (average))
Average period of inventory turnover (365/Inventory turnover)
Inventory turnover (Cost of goods sold/ inventory (average))
Receivables turnover (Sales (on credit) / accounts receivables)
Average period of credit sales (365/receivables turnover)
ancial Ratios
End 2008 End 2009 End 2010 End 2011

-11.67 x -8.46 x -6.29 x -4.52 x

-19.815% -16.200% -13.064% -10.676%

-52.4% -57.2% -61.1% -68.1%

-50.3% -54.6% -58.1% -64.4%

0.00 0.00 0.00 0.00