Bobbie goods coloring book 81 pag_240127_163802.pdf
MARKETING
1. INTRODUCTION:
The Balanced Scorecard assists organizations in
overcoming three fun-damental problems: effectively
measuring organizational performance,tracking and
exploiting VARIABLE COSTS
1. 35.00% - Cost of goods sold.
2. 17.00% - Employee payroll.
3. 00.25% - Credit card charges.
4. 00.33% - Marketing fees.
5. 2.00% - Management fees.
6. 2.00% - Advertising.
7. 2.00% - Management bonus.
8. 3.03% - Employee payrolltaxes and benefits.
9. 1.50% - Paper and cleaning.
10. 63.11% - Total variable costs.
ANNUAL FIXED COSTS
1. $170,000 - Management salaries.
2. $37,000 - Management payrolltaxes and benefits.
3. $16,410 - Group insurance.
4. $137,100 - Controllableexpenses minus credit card
charges and paper/cleaning.
5. $40,208 - Other expenses minus marketing fees,
advertising, and management fees.
6. $85,000 - Depreciation.
7. $485,718 - Total fixed costs.
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Break-even Analysis
MonthlyRevenue Break-even $67,519
Assumptions:
Average Percent VariableCost 35%
Estimated Monthly Fixed Cost $43,888
Projected Profit and Loss
3. Projected Profit and Loss Income Statement for the entire
company for three years. Estimates for each month of the first
year are in the appendix tables.
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Pro Forma Profit and Loss
Year 1 Year 2 Year 3
6. Sales $1,644,606 $4,644,600 $9,000,000
Direct Cost of Sales $575,611 $1,627,610 $3,150,000
Production Payroll $468,406 $1,044,582 $2,040,000
Other $0 $0 $0
Total Cost of Sales $1,044,017 $2,672,192 $5,190,000
Gross Margin $600,589 $1,972,408 $3,810,000
Gross Margin % 36.52% 42.47% 42.33%
Operating Expenses
Sales and Marketing Expenses
Sales and Marketing Payroll $0 $0 $0
Advertising/Promotion $32,892 $92,892 $180,000
Production Expense $5,427 $15,327 $29,700
Miscellaneous $0 $0 $0
Total Sales and Marketing Expenses $38,319 $108,219 $209,700
Sales and Marketing % 2.33% 2.33% 2.33%
General and Administrative Expenses
General and Administrative Payroll $152,675 $193,000 $304,000
Sales and Marketing and Other Expenses $0 $0 $0
Depreciation $42,504 $127,500 $255,000
FixedCosts $44,652 $133,962 $267,924
7. Variable Costs $94,565 $267,065 $517,500
Utilities $40,002 $120,000 $240,000
Insurance $4,002 $12,000 $24,000
Rent $0 $0 $0
Payroll Taxes $109,931 $219,052 $414,888
Other General and Administrative
Expenses
$0 $0 $0
Total General and Administrative Expenses $488,331 $1,072,579 $2,023,312
General and Administrative % 29.69% 23.09% 22.48%
Other Expenses:
Other Payroll $0 $0 $0
Consultants $0 $0 $0
Contract/Consultants $0 $0 $0
Total Other Expenses $0 $0 $0
Other % 0.00% 0.00% 0.00%
Total Operating Expenses $526,651 $1,180,798 $2,233,012
Profit Before Interest and Taxes $73,938 $791,610 $1,576,988
EBITDA $116,442 $919,110 $1,831,988
Interest Expense $0 $0 $0
Taxes Incurred $17,727 $197,903 $400,818
Net Profit $56,212 $593,708 $1,176,170
Net Profit/Sales 3.42% 12.78% 13.07%
8. Projected Cash Flow
The chart and table below show our cash flow projections. Monthly figures are in the appendix
tables.
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Pro Forma Cash Flow
Year 1 Year 2 Year 3
Cash Received
Cash from Operations
Cash Sales $1,644,606 $4,644,600 $9,000,000
Subtotal Cash from Operations $1,644,606 $4,644,600 $9,000,000
Additional Cash Received
9. Sales Tax, VAT, HST/GST Received $0 $0 $0
New Current Borrowing $0 $0 $0
New Other Liabilities(interest-free) $0 $0 $0
New Long-term Liabilities $0 $0 $0
Sales of Other Current Assets $0 $0 $0
Sales of Long-term Assets $0 $0 $0
New Investment Received $0 $0 $0
Subtotal Cash Received $1,644,606 $4,644,600 $9,000,000
Expenditures Year 1 Year 2 Year 3
Expenditures from Operations
Cash Spending $621,081 $1,237,582 $2,344,000
Bill Payments $817,393 $3,061,401 $5,221,404
Subtotal Spent on Operations $1,438,474 $4,298,983 $7,565,404
Additional Cash Spent
Sales Tax, VAT, HST/GST Paid Out $0 $0 $0
Principal Repayment of Current
Borrowing
$0 $0 $0
Other LiabilitiesPrincipal Repayment $0 $0 $0
Long-term LiabilitiesPrincipal Repayment $0 $0 $0
Purchase Other Current Assets $0 $0 $0
Purchase Long-term Assets $0 $0 $0
Dividends $0 $0 $0
10. Subtotal Cash Spent $1,438,474 $4,298,983 $7,565,404
Net Cash Flow $206,132 $345,617 $1,434,596
Cash Balance $366,132 $711,749 $2,146,344
Projected Balance Sheet
The accompanying table presents our year end balance sheet estimates from our first three years.
Year one monthly information is included in the appendix tables.
Pro Forma Balance Sheet
Year 1 Year 2 Year 3
Assets
Current Assets
Cash $366,132 $711,749 $2,146,344
Inventory $101,063 $561,795 $744,178
Other Current Assets $100,000 $100,000 $100,000
Total Current Assets $567,195 $1,373,543 $2,990,522
Long-term Assets
Long-term Assets $1,500,000 $1,500,000 $1,500,000
Accumulated Depreciation $42,504 $170,004 $425,004
Total Long-term Assets $1,457,496 $1,329,996 $1,074,996
Total Assets $2,024,691 $2,703,539 $4,065,518
Liabilitiesand Capital Year 1 Year 2 Year 3
Current Liabilities
11. Accounts Payable $173,479 $258,620 $444,428
Current Borrowing $0 $0 $0
Other Current Liabilities $0 $0 $0
Subtotal Current Liabilities $173,479 $258,620 $444,428
Long-term Liabilities $0 $0 $0
Total Liabilities $173,479 $258,620 $444,428
Paid-in Capital $2,003,945 $2,003,945 $2,003,945
Retained Earnings ($208,945) ($152,733) $440,974
Earnings $56,212 $593,708 $1,176,170
Total Capital $1,851,212 $2,444,919 $3,621,090
Total Liabilitiesand Capital $2,024,691 $2,703,539 $4,065,518
Net Worth $1,851,212 $2,444,919 $3,621,090
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Business Ratios
These business ratios are future estimates based upon current assumptions. Standard industry
comparisons are for SIC code 5812, retail eating places.
Ratio Analysis
Year 1 Year 2 Year 3 Industry Profile
Sales Growth n.a. 182.41% 93.77% 6.96%
12. Percent of Total Assets
Inventory 4.99% 20.78% 18.30% 3.90%
Other Current Assets 4.94% 3.70% 2.46% 28.39%
Total Current Assets 28.01% 50.81% 73.56% 37.68%
Long-term Assets 71.99% 49.19% 26.44% 62.32%
Total Assets 100.00% 100.00% 100.00% 100.00%
Current Liabilities 8.57% 9.57% 10.93% 19.17%
Long-term Liabilities 0.00% 0.00% 0.00% 29.21%
Total Liabilities 8.57% 9.57% 10.93% 48.38%
Net Worth 91.43% 90.43% 89.07% 51.62%
Percent of Sales
Sales 100.00% 100.00% 100.00% 100.00%
Gross Margin 36.52% 42.47% 42.33% 59.31%
Selling,General & Administrative
Expenses
33.15% 29.68% 29.19% 39.09%
Advertising Expenses 2.00% 2.00% 2.00% 2.75%
Profit Before Interest and Taxes 4.50% 17.04% 17.52% 1.59%
Main Ratios
Current 3.27 5.31 6.73 1.26
Quick 2.69 3.14 5.05 0.87
Total Debt to Total Assets 8.57% 9.57% 10.93% 3.27%
Pre-tax Return on Net Worth 3.99% 32.38% 43.55% 54.38%
13. Pre-tax Return on Assets 3.65% 29.28% 38.79% 7.17%
Additional Ratios Year 1 Year 2 Year 3
Net Profit Margin 3.42% 12.78% 13.07% n.a
Return on Equity 3.04% 24.28% 32.48% n.a
Activity Ratios
Inventory Turnover 8.19 4.91 4.82 n.a
Accounts Payable Turnover 5.71 12.17 12.17 n.a
Payment Days 32 25 24 n.a
Total Asset Turnover 0.81 1.72 2.21 n.a
Debt Ratios
Debt to Net Worth 0.09 0.11 0.12 n.a
Current Liab. to Liab. 1.00 1.00 1.00 n.a
Liquidity Ratios
Net Working Capital $393,716 $1,114,923 $2,546,094 n.a
Interest Coverage 0.00 0.00 0.00 n.a
Additional Ratios
Assets to Sales 1.23 0.58 0.45 n.a
Current Debt/Total Assets 9% 10% 11% n.a
Acid Test 2.69 3.14 5.05 n.a
Sales/Net Worth 0.89 1.90 2.49 n.a
Dividend Payout 0.00 0.00 0.00 n.a
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Plan Outline
15. 1.0 Executive Summary
2.0 CompanySummary
3.0 Services
4.0 Market AnalysisSummary
5.0 Strategyand ImplementationSummary
6.0 ManagementSummary
7.0 Financial Plan
o ImportantAssumptions
o KeyFinancial Indicators
o Break-evenAnalysis
o ProjectedProfitandLoss
o ProjectedCashFlow
o ProjectedBalance Sheet
o BusinessRatios
Appendix
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18. gaining exposure to their audience using topics of public
interest and new items that do not require direct
payment”
TOOLS FOR SALE PROMOTION
To increase the sale of a product,the producers use
various measures like free samples,bonus,etc.these
measures are called tools of sale promotion.
Tools of Consumer promotion:
19. Coupons & Rebates:
Coupons are issued by the manufactuers either in
the packet or in shape of printed media.best
examples for it as: PIZZA RESTURANTS AS
DOMINOES etc.
Premiums:
This is a reward given to a existing customers.this
tool helps to increase the sale of product.
Free Samles:
These are distributed to consumers to try out a
new product.as like SHAMPOO, WASHING
POWDER,COFFEE POWDER etc.
Scratch And Win Offer:
Under this scheme the customet scratch the
particular market area on package of product and
get gift.
Price Of Offer:
20. Under this offer goods are sold at lower prices to
attract customers.
TOOLS FOR TRADE PROMOTION:
Trade allowance:
21. Trade allowance is the price reduction offered by
the wholesaler for specified promotion activities.
Push Money:
Cash inducement provided manufacturer
distributor for aretailerorhisstaff,toreward
successful selling.
Free merchandise:
Merchandising is any practice which contributes to the sale of
products to a retail consumer.
Trade Shows:
A trade fair (trade show, trade exhibition or expo) is an exhibition organized so
that companies in a specific industry can showcaseand demonstrate their latest
products, service, study activities of rivals and examine recent market trends and
opportunities.
22. Point of purchase Display: Marketing materials or advertising
placed next to the merchandise it is promoting. These items
is made are generally located at the checkout area or other location
where the purchase decision.
TOOLS FOR PUBLIC RELATION:
PR specialistsand firms use a number of tools and techniques
to boost their clients’ public image and help them form a
meaningful relationshipwith the target audience.
23.
24. NEWS PAPER
Itis an important tool of public relation. A printed publication (usually issued
daily or weekly) consisting of folded unstapled sheets and containing news,
articles, advertisements, and correspondence.
RADIO:
The activity or industry of broadcasting sound programmes to the public.
public affairs radio or television programs focus on matters of politics and public
policy
MAGAZINES:
Magazines arepublications, usually periodical publications, that are printed or
published electronically. The scope of public relations has also expanded. Today,
PR includes everything fromdoing damage controlto conducting investor
relations, from launching a product.
TELEVISION AND FILM:
They establish relation between public for prpmotion. Film and television
transmit their information electronically. Printmedia usea physicalobjectsuch as
a newspaper, book, pamphletor comics,[1]
to distribute their information.
TRADITONAL MEDIA:
Traditional media has been used for years in the forms of advertising, sales
promotions, public relations and direct marketing. Itcan encompass TV, radio,
newspapers, magazines, books, and movies
25. INTERNAL MEDIA TOOLS:
INTERNAL MEETING OR EVENTS:
This is an importanttool of internal PR.Itinformthe majority aboutdecisions
through meeting or events. These activities are open for BEST members only and
are tools for coordinating the work donein BEST, as well as educating our
members in such skills as management, communication, presentation techniques
etc.
BULLETIN BOARDS:
A bulletinboard (pinboard, pin board, noticeboard, or notice board in
British English) is a surfaceintended for the posting of public messages, for
example, to advertiseitems wanted or for sale, announceevents, or provide
information.
SUGGESTION BOX:
A suggestionbox is a device for obtaining additional comments, questions, and
requests. In its most basic and traditional form, it is a receptacle with an opening,
not unlike an offering box or voting box..
26. INTERNAL NEWSLETTERS:
An internal newsletter is not only a communications tool, but also
serves to unite disparate teams. Internal newsletters are also good
tools for acknowledging and lauding individuals and teams for their
contributions, helping to boost morale.
Surveys and opinion polls:
Examine and record the area and features of (an area of land) so as to constructa
map, plan, or description. a sampling or collection of opinions on a subject, taken
froma selected or randomgroup of persons, as for the purposeof analysis.
CONCLUSION:
As you reflect back on the examples of promotional strategies that you located for your
business and consider their corresponding pros and cons, think about what you would do as a
business owner developing your own effective marketing strategy.
