Actual Cost Vs Plan Projection PowerPoint Presentation Slides
0 likes510 views
The document provides a comprehensive analysis of actual costs versus budget projections for various expense categories, highlighting significant variances in raw material and employee costs. It includes detailed monthly and quarterly budget forecasts, revenue and expense breakdowns, and an overview of direct and indirect costs, as well as cash flow implications. Overall, the variance analyses reveal areas where the company exceeded or undershot budget expectations, affecting net income and operational efficiency.
Actual Cost Vs Plan Projection PowerPoint Presentation Slides
- 1. Actual Cost Vs Plan Projection Your Company Name
- 2. 2 Types of Risk Actual Cost Budget Difference In Figures % Variance Comments On Variance Raw Material Cost 150,000 120,000 30,000 25% Increase In Raw Material Prices Employee Cost Text Here Text Here Text Here Text Here Text Here Salary & Wages Text Here Text Here Text Here Text Here Text Here Maintenance Cost Text Here Text Here Text Here Text Here Text Here Finance Cost Text Here Text Here Text Here Text Here Text Here Electricity Cost Text Here Text Here Text Here Text Here Text Here Office Cost Text Here Text Here Text Here Text Here Text Here Administration charges Text Here Text Here Text Here Text Here Text Here Expense 1 Text Here Text Here Text Here Text Here Text Here Expense 2 Text Here Text Here Text Here Text Here Text Here Expense 3 Text Here Text Here Text Here Text Here Text Here Expense 4 Text Here Text Here Text Here Text Here Text Here ActualCostVs Budget
- 3. Month Wise Budget Forecasting Jan 2018 Feb 2018 Mar 2018 Apr 2018 Budget Actual Budget Actual Budget Actual Budget Revenues 4000- Sales 140 140 (3) (3) (16) (16) 214 4100- Consultation Services 1,313 1,313 2,465 2,465 525 525 550 4300- Plant Health Care 1,275 1,275 4,599 4,599 7,691 7,691 7,691 4400- Tree Maintenance 27,333 27,333 10,946 10,946 17,423 17,423 17,423 4415- Pruning 60,721 52,801 76,456 66,484 90,745 78,908 78,908 4420- Tree Removal 10,719 10,719 8,872 8,872 9,040 9,040 9,040 Total Revenues 101,501 93,581 103,334 93,361 125,407 113,571 101,501 Direct Costs 5000- Cost of Doing Business 508 520 620 270 752 350 971 5100- Materials & Supplies 2,132 160 2,170 432 2,634 668 3,397 5200- Labour - - - - - - - 5205- Field Wages 35,766 23,690 35,766 25,011 36,533 25,656 36,533 5210- Field Wages – Overtime 2,842 792 2,893 651 3,511 2,227 4,530 3
- 4. 4 Manufacturing Overhead Costs Q1 Forecast Q1 Actual Variance Variance % Indirect Labour Management Salaries (fixed cost) $90,000 $92,000 $2,000 2.2% Hourly Wages (Variable cost) $690,000 $756,000 $66,000 9.6% Plant & Infrastructure Floor space leasing (fixed cost) $12,000 $12,000 $0 0.0% Insurance (fixed cost) $10,000 $10,000 $500 5.0% Maintenance (Variable cost) $220,000 $225,000 $5,000 2.3% Utilities (Variable cost) $12,000 $14,000 $2,900 24.2% Total Manufacturing Overhead $ $1,034,000 $1,110,000 $76,400 7.4% OverheadCost BudgetAnalysis
- 5. Quarterly Budget Analysis Budget Item This Quarter Year-To-Date Budget Actual Variance Budget Actual Variance Sales Revenue $500,000 $550,000 $50,000 $1,000,000 $1,200,000 $200,000 Cost Of Sales 30,000 320,000 20,000 600,000 640,000 40,000 Gross Profits $200,000 $230,000 $30,000 $400,000 $560,000 $160,000 Variable Expenses Selling Expenses $100,000 $120,000 $20,000 $200,000 $240,000 $40,000 Inspection 10,000 8,000 (2,000) 20,000 16,000 (4,000) Total Variable Expenses $110,000 $128,000 $18,000 $220,000 $256,000 $36,000 Fixed Expenses Rent $60,000 $70,000 $10,000 $120,000 $150,000 $30,000 Depreciation 20,000 19,000 (1,000) 40,000) 38,000 (2,000) Total Fixed Expenses $80,000 $89,000 $9,000 $160,000 $188,000 $28,000 Income From Operations $10,000 $13,000 $3,000 $20,000 $116,000 $96,000 Interest Income 2,000 3,000 1,000 4,000 6,000 2,000 Interest Expenses 1,000 1,500 500 2,000 3,000 1,000 Net Income Before Taxes $7,000 $8,500 $1,500 $14,000 $107,000 $93,000 Taxes 2,000 15,000 (500) 4,000 3,000 (1,000) Net Income After Taxes $5,000 $7,000 $2,000 $10,000 $104,000 $94,000 Non-income Statement Items Loan Repayments 14,000 13,000 (1,000) 28,000 26,000 (2,000) Owner Withdrawals (Or Dividends) 5,000 5,000 5,000 5,000 25,000 5,000 Fixed Asset Expenditures 100,000 90,000 (10,000) 100,000 90,000 (10,000) 5
- 6. 6 Uncle Grumps Quarterly Budget 2018 Budget 2018 Actual Variances Variable Costs: Raw Materials $1,800 7,200 $7,255 $55 U Direct Labour 3,848 15,392 17,530 $2,138 U Indirect Labour 300 1,200 1,366 166 U Supplies 75 300 290 ($10) F Power 375 1,500 1,550 $50 U Fixed Costs: Repairs & Maintenance 300 1,200 1,030 ($170) F Depreciation 700 2,800 2,800 $0 U Insurance 250 1,000 1,003 $3 U $7,648 $30,592 $32,824 $2,232 U Units Produced 500 2000 2,050 MasterBudgetVs Actual:Variance Analysis
- 7. Actual Vs Budget Analysis Production 100,000 Units 125,000 Units Indirect Materials $50,000 $0.50 62,000 Indirect Labour 40,000 0.40 50,000 Utilities 40,000 0.40 50,000 Total $130,000 $1.30 $162,500 Variable Cost Per Unit Original Budget/ 100,000 Flexible Budget Average Cost X 125,000 Original Budget 7
- 8. Job Cost Budget Variation Revenue Budget Variation Profit Prp add (113) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Prp add (125) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Prp add (130) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Prp add (1324356) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Prp add (435435) £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 Prp add (498789) £0.00 £0.00 £0.00 £5,150.00 £0.00 £5,150.00 £5,150.00 Prp add (EXHIB01) £43,560.00 £0.00 £(43,560.00) £0.00 £0.00 £0.00 £(43,560.00) £43,560.00 £0.00 £(43,560.0 0) £5,150.00 £0.00 £5,150.00 £(38,410.0 0) MasterBudgetVS Actual:VarianceAnalysis 8
- 9. Budget Vs Plan Vs Forecast WBS Approved Original Budget Budget Approved Changes Current budget Budget Pending Changes Projected Budget Current Commitments Variance Clearance & Development 1,500.00 0,00 1,500.00 0,00 1,500.00 1,500.00 0.00 Structure Construction Work 18,000.00 0,00 18,000.00 0,00 18,000.00 18,000.00 0.00 Technical Facilities 5,000.00 0,00 5,000.00 0,00 5,000.00 5,000.00 0.00 External Works & Technical Facilities Outside 3,000.00 0,00 3,000.00 0,00 3,000.00 3,000.00 0.00 Furnishing & Artistic Appointments 5,500.00 0,00 5,500.00 0,00 5,500.00 5,500.00 5,000.00 Incidental Building Costs 12,000.00 0,00 12,000.00 0,00 12,000.00 12,000.00 0.00 Cash Line 22,000.00 0,00 22,000.00 0,00 22,000.00 22,000.00 0.00 Oven 21,500,00 8,500,00 29,500,00 0,00 29,500,00 29,500,00 8,500,00 AGV Equipment 1,000.00 0,00 1,000.00 0,00 1,000.00 1,000.00 0.00 Cranes 3,000.00 0,00 3,000.00 0,00 3,000.00 3,000.00 0.00 Logistics 1,000.00 0,00 1,000.00 0,00 1,000.00 1,000.00 0.00 Auxiliary Equipment 3,000.00 0,00 3,000.00 0,00 3,000.00 3,000.00 0.00 Operational Costs/ EHS/ Trainee 3,000.00 0,00 2,000.00 0,00 2,000.00 2,000.00 1,000.00 IT & System Integration 2,000.00 0,00 2,000.00 0,00 2,000.00 2,000.00 0.00 Contingency 4,000.00 0,00 4,000.00 0,00 4,000.00 0.00 4,000.00 Total 105,000.00 8,500.00 113,500.00 0,00 113,500.00 95,000.00 18,500.00 9
- 10. 10 ForecastVsActual Budget Irrigation Setup Quantity Unit Cost Total Cost Life Annual Cost Mainline (10’ ¾” PVC) 10 Section $2.10 $21.00 20 $1.05 Laterials (1/2” Poly) 1 1000’ roll $120.00 $120.00 10 $12.00 PVS Fittings (risers) 40 Fitting $0.49 $19.60 10 $1.96 Poly Tube Fittings 10 Fitting $0.54 $5.40 10 $0.54 Irrigation Pump (1 HP) 1 Pump $280.00 $280.00 5 $56.00 Pump Fittings 4 Fittings $8.00 $32.00 10 $3.20 Pressure Regulator 1 Fitting $12.50 $12.50 5 $2.50 Mesh Filter 1 Filter $18.00 $18.00 1 $18.00 Cistern (2500 gallon) 1 Cistern $1,324.95 $1,324.95 20 $66.25 Drip Emitters (500 Total) 2 Bag $62.50 $125.00 5 $25.00 Zip Ties (1000 Ties) 1 Bag $24.50 $24.50 5 $4.90 Total Irrigation Material Costs $1,982.95 $191.40 Irrigation Labour Dig mainline trench 3 Hour $9.70 $29.10 20 $1.46 Install mainline 15 Hour $9.70 $145.50 20 $7.28 Zip Tie Laterials 4 Hour $9.70 $38.80 20 $1.94 Install Drip Emitters 7 Hour $9.70 $67.90 20 $3.40 Cistern & Pump Setup 3 Hour $9.70 $29.10 20 $1.46 Irrigation Labour Cost Hour $9.70 $310.40 $15.52 Total Irrigation Cost $2,293.35 $206.92
- 11. Forecast And Projection 2015 Feb Mar Apr May Budget Actual Budget Actual Budget Actual Budget Actual Revenue Sales 1,500.00 0.00 2,500.00 0.00 4,000.00 00,000 4,000.00 0.00 Miscellaneous Income 400.00 0.00 400.00 0.00 300.00 00,000 200.00 0.00 Total Revenue 1,900.00 0.00 2,900.00 0.00 4,300.00 00,000 4,200.00 0.00 Expenses Employee Cost 3,586.67 240.00 3,586.67 9,882.00 3,586.67 886.00 3,586.00 0.00 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 Total Expenses 3,586.67 240.00 3,586.67 9,882.00 3,586.67 886.00 3,586.67 0.00 Purchases 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 Total Purchases 0.00 0.00 0.00 0.00 0.00 00,000 0.00 0.00 Project Profit -1,686.67 -240.00 -686.67 -9,882.00 713.33 -886.00 613.33 0.00 11
- 12. Budget Spent Remaining Description Hours/ Units Cost Amount Hours/ Units Cost Amount Hours/ Units Amount Status Professional Services 30.00 $900.00 $0.00 30.00 $900.00 Under Client Conference/ Meeting 10.00 $300.00 7.50 $337.00 2.50 $37.50 Over Consultant Coordination 20.00 $500.00 $0.00 20.00 $,500.00 Under Liaison/ Coordination 9.00 $225.00 5.50 $192.00 3.50 $32.00 Under Marketing/ Sales 20.00 $0.00 5.00 $300.00 15.00 $49.50 Over Report/ Latter 5.00 $75.00 1.50 $25.00 3.50 $205.00 Under Research 40.00 $1,000.00 22.00 $795.00 18.00 $97.50 Under Review 10.00 $300.00 5.50 $202.00 5.50 $260.00 Under Site Inspection 50.00 $1,100.00 24.00 $840.00 26.00 $40.00 Under Site Measurement 40.00 $880.00 24.00 $840.00 16.00 $88.75 Under Telephone Call/ Conference 15.00 $375.00 6.00 $286.00 8.50 $37.00 Under Copy Services 1,500.00 $150.00 226.00 $113.00 1,274.00 $216.52 Under Special Deliver/ Courier 10.00 $300.00 4.00 $83.00 6.00 $56.00 Under Mileage 400.00 $200.00 512.00 $256.00 -112.00 $2.50 Over Photograph 40.00 $40.00 50.00 $37.00 -10.00 .00 Under Total Services: 249.00 $5,655.00 100.00 $3,819.25 Total Expenses: 1,950.00 $690.00 792.00 $489.98 Grand Total: $6,345.00 $4,309.23 $2,035,00 Under Budget Vs Forecast Vs Actual 12
- 13. We’ll Come Back After 15 Minutes ✓ This icon is for display purposes only and is completely editable. You can replace this with any other icon from the www.slideteam.net icons section. ✓ This icon is for display purposes only and is completely editable. You can replace this with any other icon from the www.slideteam.net icons section. Coffee Break 13
- 14. Column Chart 30 40 60 80 100 120 140 180 200 80 110 140 170 206 230 260 270 370 0 50 100 150 200 250 300 350 400 450 500 550 600 FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 Dollars(InNumbers) In Years This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓ Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓ Product 02 This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”. 14
- 15. Scatter Bubble Chart 12 10 30 50 48 43 25 23 $0.00 $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 0% 10% 20% 30% 40% 50% Inprice 5% 15% 20% 22% 32% 40% 46% 35% Highest Sale This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓ Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓ Product 02 This graph/chart is linked to excel, and changes automatically based on data. Just left click on it and select “Edit Data”. 15
- 16. Donut Pie Chart 40% 20% 30% 10% This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓Product 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓Product 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓Product 03 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓Product 04 16
- 17. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Vision This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Mission Goal This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Our Mission 17
- 18. About Us 18 01 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Creative Design 02 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Customer Care 03 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Expand Company
- 19. Our Team 19 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Annie Smith CEO & Founder This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Elisabeth Clark Finance Manager This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Mary Tucker Product Manager
- 20. Financial %50 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. %95 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. %75 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 20
- 21. Comparison Male 85% This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Female 55% This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 21
- 22. Timeline 02 04 01 03 05 06 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 2018 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 2017 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 2015 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 2013 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 2016 This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 2014 22
- 23. Venn This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. This slide is 100% editable. Adapt it to your needs and capture your audience's attention. 23
- 24. ✓ This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓ This slide is 100% editable. Adapt it to your needs and capture your audience's attention. ✓ This slide is 100% editable. Adapt it to your needs and capture your audience's attention. Magnifying Glass 24
- 25. Address: # street number, city, state Contact Numbers: 0123456789 Email Address: Emailaddress123@gmail.Com Thank You 25