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Warning Text %XTableStyleMedium9PivotStyleLight168 ``i̜̙3f3333f3ffff333ff333f33f33BBB\`Jsummary of needs` balance sheetFm break even~ Cash Flow Y 1, Cash Flow Y 2Calculating SalesSn Other EquipmentBuildingLand BALANCE SHEETASSETSYEAR 1YEAR 2CURRENTCash InventoryFIXED LIABILITIES LONG TERMAccounts ReceivableFurniture & FixturesVehiclesOTHERLicenseGoodwillNotes payable (due within a year)Accounts PayableAccrued Expense Taxes DuePrepaid Expense(due after 1 year) Notes payable Net Worth(assets minus Liabilities)@Note: Total Liabilities plus Net Worth should equal Total AssetsDepositsLicenses Advertising FIXED COSTS Examples:Sample:WagesTaxes(budgeted monthly) Overhead "( rent, utilities, insurance,etc.)Debt Services ,(Principal and Interest on loan to start up)Total Fixed Costs (FC) = a month GROSS MARGINU the product or service and the amount you collect for that same product or service.Example: Selling PriceCost Gross Margin(SP)(CO)(GM)(cost of sales % is CO / SP = CO% ( 0.38)BREAK-EVEN FORMULA(needed to break even) Gross Margin % = Sales Fixed Costs divided by FOR EXAMPLE:[By adjusting either of the two factors (FC or GM%), it is possible to ascertain the effect on your necessary sales volume.the amount of sales needed. (.38 x $3000 = $1140)(GROSS MARGIN % is $20 / $32 = 0.62 (GM%)GM / SP $12 / $32Q Gross margin is the difference between the price your business pays to produce [Retail - A clothing store pays the manufacturer $12.00 for a shirt and sells it for $32.00PIf you increase or decrease wages (FC) or raise or lower prices (GM%), you vary WNote: Cost of Sales % is used to calculate Inventory Amount on Cash Flow Projection. $4,600/= $7,419 in monthly sales needed to break even& Using the above examples: N Costs that so not vary significantly with regard to the amount of business.+ Calculate these costs on a monthly basis. Advertising DUse this page to calculate minimum sales necessary for your businessTOTAL LIABILITIES  TOTAL ASSETS CASH FLOWStart upMaJASONDFMMonthTOTALCASH (Begin of Month)INCOME Sales Current 30 Days 60 DaysLoan Tot. IncomeTot. Cash and Inc.EXPENSESCOPS Material Labor Payroll Taxes Freight CommissionsAccounting/Prof fees Bank FeesCredit Card Comm. Donations InsuranceMisc. expensesOffice Exp./PostageRent Repairs/MaintenanceTravel UtilitiesTOTAL EXPENSESCASH (End of Month)MONTHLY (+ or -)CUMUL. 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