FINANCIAL REPORTS

5.1 (COST) COST CALCULATIONS

For the goal of estimating the major costs, namely the cost of raw materials and overhead, a
number of criteria need to be considered and documented at the conclusion of each sale
activity. To determine how much net profit is generated, all of the mentioned costs need to
be factored in simultaneously.

Table 5.1 Table of costing.

UNIT OF PRICE TOTAL PRICE
NO. INGREDIENT QUANTITY
(RM) (RM)
1. Adabi tepung goreng 1 pack Rm 8.19 Rm 8.19

2. Beryl’s chocolate
1 pack Rm 20.49 Rm 20.49
compound
3. Buruh cooking oil 1 bottle Rm 18.89 Rm 18.89
Cap Bintang tepung
4. 1 pack Rm 1.69 Rm 1.69
jagung
5. Cap lili tepung gandum 2 pack Rm 2.59 Rm 5.18
6. Cinnamon powder 1 pack Rm 3.99 Rm 3.99
7. Gula kastor 1 pack Rm 4.15 Rm 4.15
8. Gula pasir kasar 2 pack Rm 2.85 Rm 5.70
9. Jalen kicap manis 1 bottle Rm 5.79 Rm 5.79
Kapal api kopi
9. 1 pack Rm 3.89 Rm 3.89
campuran
10. Margarine puteri 1 pack Rm 6.89 Rm 6.89
11. Kapur cap maniam 1 bottle Rm 1.10 Rm 1.10
12. Pewarna cap gasing 1 pack Rm 0.99 Rm 0.99
13. Banana 5kg Rm7.00 Rm35.00
14. Sweet Potato Rm9.00 Rm10.81
15. Egg 2 pack Rm6.70 Rm13.4
16. Cili padi Rm 1.12
PACKAGING
1. 5x5 Plastic Bag 2 pack Rm 3.49 Rm 6.98
2. Drink Plastic Bag 1 pack Rm 7.19 Rm 7.19
3. Rubbish Bag 1 pack Rm 1.89 Rm 1.89
4. Sauce Box 1 pack Rm 7.59 Rm 15.18
5. Biodegradable plastic 2 pack Rm 1.35 Rm 2.70
Utility charge RM 2.00 / hours
  Electric
 Water

TOTAL RM 183.21

No Type of cost Rm
1 Cost of material RM 181.21
2 Overhead cost RM 2.00
3 Prima cost =RM181.21 +RM2.00
=RM183.21
TOTAL =RM 183.21 / 25 SET
=RM 7.30

5.2 (PRICE) SALES CALCULATIONS

NO Calculation
1. One set(RM)

2. Total calculation for 25 set (rm)

= Price by one set(include 15% per receipt) x total = RM5.00 X 25

set = Total for 25 set = RM 125.00

3. Profit by set

= price one set – price for one set =RM 5.00 – RM7.30

= price after deduct x markup =RM -2.30

= profit for one set = no profit

4. Cost deduction for POS

=Total sales – deduction for POS system (15%) =RM125.00 – RM18.75

= Gross Profit = RM106.25

5. Net profit for sales

= Gross profit – cost of material =RM 106.25 – 183.21

=Net profits =RM – 76.96

5.3 PROFIT MARGIN

1.Gross Profit margin Ration

RM 125.00 X 100
RM -76.96

= RM -162.40

2.Operating Profit Margin Ratio

Operating Profit
Revenue – operational expenses – cost of good sold = Operating Profit

RM 125.00 – RM183.21 -RM- 76.96

RM 18.75

RM 18.75 X 100
RM -76.96

=RM-24.40
3.Net Profit Margin Ratio

RM 125.00 X 100
RM -76.96

=RM -162.40
5.4 CASH-FLOW FORECAST FOR BUSINESS OPERATION

Table 5.4 Table of Forecast cash flow

Forecast Cash Flow For Business Operation

NO PARTIVULAR DECEMBER REMARKS
1 Cash Inflows
Cash sales (Cash) RM 125.00 Sales for 25 sets
Total Inflows
2 Cash Outflows
Raw material (Cash) RM183.21
Labour Charge
Other Cost RM18.75
3 Total Outflows 201.96
4 Net Profit RM -78.96
5.5 WASTAGE FORM

There will always be a few unanticipated events that take place throughout a production operation.
In this sense, there has been a waste for our group because Beryl's Chocolate that cannot be used
has been wasted. The types and sums of damages we suffered are listed below.

Food Wastage Of Food Service Business Operation

Faculty : FPTV

Course: BBS 10106 Food Service Commencial Business Operation

Date : 20th December 2022

Events the day : Business Operation Group 3&4

NO ITEM DESCRIPTION AMOUNT WASTED REASON OF WASTE COST (RM)

1 Beryl’s Chocolate 500g Not use RM10.25

Total Cost Of RM 10.25

Wastage