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  • UE MC 2023-2024 Exercíse 9 B2 Solution P

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    Sami El Yadini
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    This document contains a forecast and actual budget for revenue segments A and B, as well as common expenses, for UE Management Control in 2023-2024. It shows that total actual revenues were slightly higher than forecast, at €43,800,000 versus the forecast €43,000,000. Total actual expenses were also higher than forecast, at €47,238,000 versus the forecast €44,880,000, resulting in an actual net contribution margin that was lower than forecast, at -€3,438,000 versus the forecast -€1,880,000.

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    UE MC 2023-2024 Exercíse 9 B2 Solution p (3)

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    This document contains a forecast and actual budget for revenue segments A and B, as well as common expenses, for UE Management Control in 2023-2024. It shows that total actual revenues were slightly higher than forecast, at €43,800,000 versus the forecast €43,000,000. Total actual expenses were also higher than forecast, at €47,238,000 versus the forecast €44,880,000, resulting in an actual net contribution margin that was lower than forecast, at -€3,438,000 versus the forecast -€1,880,000.

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    6 views1 page

    UE MC 2023-2024 Exercíse 9 B2 Solution P

    Uploaded by

    Sami El Yadini
    This document contains a forecast and actual budget for revenue segments A and B, as well as common expenses, for UE Management Control in 2023-2024. It shows that total actual revenues were slightly higher than forecast, at €43,800,000 versus the forecast €43,000,000. Total actual expenses were also higher than forecast, at €47,238,000 versus the forecast €44,880,000, resulting in an actual net contribution margin that was lower than forecast, at -€3,438,000 versus the forecast -€1,880,000.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    of 1

    UE Management Control 2023-2024

    Exercise 9 B2
    Forecast Actual A B TOTAL
    SEGMENTS Cat A Cat B Common TOTAL Cat A Cat B Common TOTAL VARIANCES
    1. Revenues
    Rent 15,000.0 28,000.0 43,000.0 16,800.0 27,000.0 43,800.0

    2. Expenses / Costs
    Variable 1,800.0 2,520.0 4,320.0 1,848.0 2,700.0 4,548.0
    Fixed (except depreciation) 1,860.0 2,700.0 4,560.0 2,190.0 2,400.0 4,590.0
    Depreciation 6,000.0 15,000.0 21,000.0 6,000.0 15,000.0 21,000.0
    TOTAL 9,660.0 20,220.0 15,000.0 44,880.0 10,038.0 20,100.0 17,100.0 47,238.0
    3.Net Contribution Margin 5,340.0 7,780.0 -15,000.0 -1,880.0 6,762.0 6,900.0 -17,100.0 -3,438.0

    4. Financial costs (k%xEA)


    ________________________
    5. Residual income

    6.PBT

    7. Taxes (T)
    8. Net profit
    9. EVA

    Economic Assets (EA)


    Net Fixed Assets
    Gross Fixed Assets
    Cumulated Depreciation

    Working Capital (non-cash)


    Accounts Receivable
    Accounts payable
    Inventory (stocks)
    Cash

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