P&L/Offer

1. Cost analysis
Total
P&L for SUPERPHOTO Apr-09 May-09 Jun-09 Jul-09 Aug-09 Sep-09 Oct-09 Nov-09 Dec-09
28,580
Sales volume 250 1,420 2,020 2,620 3,220 3,890 4,550 5,020 5,590
incl. Sales volume in Supermarkets 200 850 1,300 1,700 2,100 2,500 2,900 3,200 3,500 18,250
1,677,000 8,574,000
Sales value 75,000 426,000 606,000 786,000 966,000 1,167,000 1,365,000 1,506,000
incl. Sales value in Supermarkets 60,000 255,000 390,000 510,000 630,000 750,000 870,000 960,000 1,050,000 5,475,000
285,000 256,540 290,740 296,940 328,140 320,180 372,600 396,240 421,080 2,967,460
Total Cost
267,500 1,766,000
Salary of Sales Personnel 73,000 158,500 185,500 184,500 208,500 207,500 231,500 249,500 21%
40,000
Modems 40,000 0%
75,000
Desktops 15,000 15,000 15,000 15,000 15,000 1%
Equipment
31,500
Internet 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 0%
100,000
TM (Supermarkets) 100,000 1%
Supermarkets (rent of locations), limited
561,500
62,500 62,500 62,500 62,500 62,500 83,000 83,000 83,000 7% 10.3%
by 10% of revenue
15,000
Samples for PP (1 book) 15,000 0%
0
Incentives 0%
Consultancy (fix payment in 1st Month and
378,460
38,500 17,040 24,240 31,440 38,640 46,680 54,600 60,240 67,080 4%
4% of Sales Value from 2nd Month)
Salary (web, Office personnel)
Office
Cars
Internet
Total -210,000 169,460 315,260 489,060 637,860 846,820 992,400 1,109,760 1,255,920 5,606,540 65%
40% 52% 62% 66% 73% 73% 74% 75% 65%
Salary analysis
Fix 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 72,000 43%
Variable (depends on
Sales
Manager performance) 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 96,000 57%
Total 8,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 168,000 100%
Fix 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 45,000 43%
Variable (depends on
Sales Rep
performance) 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 60,000 57%
Total 5,000 12,500 12,500 12,500 12,500 12,500 12,500 12,500 12,500 105,000 100%
Fix 1,000 1,000 1,000 500 500 0 0 0 0 4,000 16%
Variable (10% of orders
Shop
amount) 1,020 1,560 2,040 2,520 3,000 3,480 3,840 4,200 21,660 84%
Assistant
Total 1,000 2,020 2,560 2,540 3,020 3,000 3,480 3,840 4,200 25,660 100%
Salary
Fix 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 72,000 43%
Sales
Variable (depends on
Manager
performance) 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 96,000 57%
Total 8,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 168,000 100%
1
Fix 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 135,000 43%
Sales Rep Variable (depends on
performance) 0 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 180,000 57%
Total 15,000 37,500 37,500 37,500 37,500 37,500 37,500 37,500 37,500 315,000 100%
3
Fix 50,000 50,000 50,000 25,000 25,000 0 0 0 0 200,000 16%
Shop
Variable (10% of orders
Assistants
amount) 0 51,000 78,000 102,000 126,000 150,000 174,000 192,000 210,000 1,083,000 84%
Total 50,000 101,000 128,000 127,000 151,000 150,000 174,000 192,000 210,000 1,283,000 100%
50
Total salaries 73,000 158,500 185,500 184,500 208,500 207,500 231,500 249,500 267,500 1,766,000 21%
Salary for SM is planned to be consisttent from 2 parts: fix (40%) and variable which is paid based on targets achievement (85%-95% of result - 50% of bonus,
95-105% - 70 of bonus, 105% and more - 100% of bonus).
Notes:
Salary for Sales Rep is the same: 40% of fix and 60% of bonus.
Salary of Shop Assistant is consisting of 1000 uah fix salary for 3 months, 500 uah for 2 months and revenue share (10%) out of orders value.
02.04.2009 © MS Consulting