Case Three CHEF’S TOOLKIT INC.
Cash Budgeting 企业现金需求分析和预算
Case Explanation: cash budgeting
History: Jefferys, invention of Pasta server Production: data Marketing: data Financial Implication: data Data: Composition of Canadian Households; Balance sheet(July 15, 1994) Jefferys Personal balance sheet (July 15, 1994) Production Schedule in Unit
Q1：What is the Case? (1)event?(2)Companies?(3)Persons?(4)Time? What is the problem?(5)Why is the problem?(6)Possible Solutions? Q2：Analyses (1) Background of Chef’s Toolkit Inc. ? (2) CV of managers? (3)What is the invention? (4)Company Size-up: production, marketing, and financial status? ...view middle of the document...
(背景) CVs of Peter and Sally Jeffery (简历) Invention: Pasta Server (发明) Production(生产) Marketing(销售) Financial Status(财务状况) Budgeting(预算)
Dale Reid: invest $85,000 for 50 percent of ownership.(出资) Jefferys: can not invest any more personal funds. Monthly Sales(月销售预计): 10,000 unit, 5,000 unit, 30,000 units.
Prepare a monthly production schedule Prepare a monthly cash budget Prepare income statement Prepare balance sheets Fiscal year-end: July 31, 1995
Monthly production schedule(生产计 划)
Beginning Inventory Total +Production 生产 -Sales 销售 -Promotion 促销 End Inventory Total 期末存货 -Home 家中存货 Warehouse 仓库存货
Direct Material Budget（成本预算）
Units x Direct Materials cost（产量x生产成本）
The Cash Budget（现金预算）
The Cash Budget is a projection of the cash an organization will receive and the cash it will pay out.（现金流入－现金流出） Shall we consider the depreciation?（折旧）
Cash Receipts 现金流入 -Cash Disbursements 现金流出 Change in Cash 现金变动...