ࡱ> %` bjbj ̟̟ddddddd$HHHPdH|H&elIIpJJJ&L&L&Lddddddd$fhhd-dNLL"NNdddJJdRRRNdJdJdRNdRRr]Tdd^JI R׃HiOI^cd0&eW^iP2i^^id _&LLrR8M\MM&L&L&LddGRX&L&L&L&eNNNNL L d$1dL L 1dddddd Resource Plans Assessment Task Cover Sheet Students Name:Employer: Please complete and check all shaded sections before mailing to the College. Make sure this cover sheet is securely attached to your Assessment Task. Please (() the type of submission (Full Submission Partial Submission Resubmission Small Business completion of BSBFLM306B partial completion BSBSBM402A and BSBSBM406A Participant Declaration: I declare that the material contained in this Assessment Task is my own work. XStudents Signature: / / College Use: Comments Code: Assessment Result: % Competent % Competence not yet demonstrated   Assessed By: Signature:Assessed By: Name: / / Part A  Needed Information  Q1. What information does ABC Business need in order to be able to prepare a budget for the next year?       Q2. What of the above information can be based on the current years information?       Q3. Who within ABC Business may be able to offer input and expertise into the budget?     Q4. What externally available information will assist ABC in its budgeting ?     Part B Sales Budget Preparation  Q5. a) Calculate the Cost of Goods Sold for the items sold by ABC Business on the calculation sheets provided. Record your answers: Item 1 _______________________ Item 2 _______________________ Item 3 _______________________ b) Explain why ABC Business should factor in the anticipated CPI / Inflation rate into its COGS calculation.    Q6. a) What are the three main ways to set prices?      b) Calculate ABC pricing as follows: Item 1 specialist widgets this year $ 30 per box; increase by 10 % - to cover inflation plus expected customer acceptance of this price for this quality product Item 1 specialist widgets new price =  Item 2 standard widgets this year $20 per box; 5 % increase planned Item 2 standard widgets new price =  Item 3 mark up of 100% on cost of goods sold Item 3 consultancy price =  Q7. ABC Business predicts its sales volumes for item 1 (specialist widgets) to be based on the same levels it was achieving at the end of the last year with a 10% growth from January onwards due to expansion into a new market. What sales numbers will be expected Item 1 (specialist widgets) for the next year?  Q8. ABC Business predicts its sales volumes for item 2 (standard widgets) based the submitted sales numbers by the sales people. As a contingency plan ABC allows for a 10% reduction in the sales peoples predictions (as historically they over predict their results). What sales numbers will be expected Item 2 (standard widgets) for the next year ?  Q9. Sales Mix Complete the Sales Mix (Financial Table 1) on the provided spreadsheet for the FUTURE YEARS sales predictions for ABC Business and the planned sales price and cost of goods sold. For Item 3 assume the same sales levels as last year. Do not calculate the cash and Credit amounts yet . Q10. ABC Business historically allows some of its customers credit terms. Based on past estimates it has: 20% of the total invoiced each month paid that month on cash on Delivery terms. 40% paying in 30 days and 30 % in 60 days and the remaining 10% in 90 days. It also has the following accounts receivable amounts currently payable on these terms: Payable in July - $92 656 Payable in August - $57 444 Payable in September - $25 666 Update the spreadsheet to calculate this payment cycle. Part C Profitability and Cash Flow  Q11. Why should ABC Business (and all businesses) look at Cash Flow as well as the Profit and Loss Statement?    Q12. What types of expenses will ABC pay irregularly eg due to bills being for a number of months and need to schedule accurately in its cash flow projections?    Q13. Update the Cash Flow Table (Financial Table 4) on the provided spreadsheet based on ABC Businesses expense assumptions. Input the items as net of GST as the spreadsheet will then calculate the GST for the total expenses. For the Tax Instalment rate cell - The Tax Instalment Rate is determined by the ATO, which will notify each business of their calculated figure. This is supplied as a percentage figure, and should be recorded in the Tax Instalment Rate row as a decimal figure, ie. 15.75% recorded as 0.1575. Tax is payable either quarterly or in special circumstances annually. The Table assumes that Tax is to be paid quarterly. ABC Business has a 15% instalment rate ie .15 Part D Resourcing and Contingency Plans  Q14. What problems are there with ABC Businesses Financial Plan?       Q15. What are some ways ABC Business could address these problems?      Q16. Update the cash flow table to show any expected overdraft interest expenses. Q17. What option is best for ABC Business to resource its plans to reduce costs and why?             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