Scenario Summary

Current Values:

Original Budget

Budget Two

Changing Cells:
$B$7
180
280
180
$B$8
100
150
100
$B$9
25
45
25
Result Cells:
$D$13
216
46
216
$B$12
984
1154
984
$D$3
1200
1200
1200
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.

Mortgage
Fuel Bills
Council Tax
Credit cards
Food
Clothes
Telephone bill
Direct Debit
Total Outgoings
Income Left

The Family Budget

Outgoings
Income
440
1200
85
45
29
180
100
25
80
984
216

RESUME SERVICES
FORECASTED SENSITIVITY ANALYSIS
FOR YEAR ENDING DECEMBER 31, 200X

Sales
Cost of Goods Sold

15% Decline

10% Decline

in Sales

in Sales

$88,400

$93,600

$10,200

$10,800

$78,200

$82,800

Promotional Pamphlet Expense

$4,000

$4,000

University Advertising Expense

$8,000

$8,000

$25,998

$25,998

$37,998

$37,998

$15,600

$15,600

Employer Costs (11% of Salary)

$1,716

$1,716

Office Supplies Expense

$2,500

$2,500

$250

$250

$75

$75

Telephone Expense

$1,200

$1,200

Business Registration Expense

$1,200

$1,200

Message Centre Expense

$4,600

$4,600

Toll Free Services Expense

$9,600

$9,600

Credit Card Service Expense

$4,992

$4,992

$240

$240

Miscellaneous Expenses

$1,800

$1,800

Depreciation Expense, Auto

$1,000

$1,000

Depreciation Expense,
Equipment
Total Administrative
Expenses

$1,400

$1,400

$46,173

$46,173

$84,171

$84,171

GROSS PROFIT

OPERATING EXPENSES:
Marketing Expenses:

Newspaper Advertising Expense

Total Marketing Expenses

Administrative Expenses:
Office Salaries Expense

Business Cards, etc. Expense

Printing of Checks Expense

Bank Charges Expense

TOTAL OPERATING
EXPENSES

INCOME BEFORE TAXES

($5,971)

($1,371)

200X Original

10% Incline

Forecasted

in Sales

Figures
$104,000

$114,400

$12,000

$13,200

$92,000

$101,200

$4,000

$4,000

$8,000

$8,000

$25,998

$25,998

$37,998

$37,998

$15,600

$15,600

$1,716

$1,716

$2,500

$2,500

$250

$250

$75

$75

$1,200

$1,200

$1,200

$1,200

$4,600

$4,600

$9,600

$9,600

$4,992

$4,922

$240

$240

$1,800

$1,800

$1,000

$1,000

$1,400

$1,400

$46,173

$46,173

$84,171

$84,171

$7,829

$17,029

Sensitivity Analysis
Advertising
Sales

$100
$1,000

$90
$800

$80
$600

Optimisation Analysis

Media

Total Budget

Advertising cost
Newspaper
$35,000
TV
$50,000
Online-Internet Ads/Banne $15,000
Campaigning events
$250,000
Celebrity Endorsement
$150,000
$500,000

$120
$1,350

$150
$1,600

T
Sales/Marketing
systems
Sales Management
Market Research
Major
Functions of
Systems

Promotion
Pricing
New products
Sales order
information system

Major
Application
Systems

Market research
system
Sales commission
system

TYPES OF TPS SYSTEMS

Manufacturing/
Production
systems

Finance/
Accounting
systems

Scheduling

Budgeting

Purchasing

General ledger

Personnel
records
Benefits

Shipping/receiving

Billing

Compensation

Engineering

Human
Resources
system

Cost accounting Labor relations

Operations

Training

Machine control
systems

General ledger

Payroll

Purchase order
systems

Accounts
receivable/
payable

Employee
records

Quality control
systems

Funds
management
systems

Benefit systems

Other types
(e.g.
University)
Admissions
Grade records
Course records
Alumni

Registration
systems
Student
transcript
systems
Curriculum class
control systems

5 year sales
trend forecasting

Sales management Inventory control

Production
Sales region analysi scheduling

Strategic Level Systems

5 year operating
plan

5 year budget
forecasting

Profit Planning

Management Level Systems

Capital investment
Annual budgeting analysis
Relocation Analysis

Cost analysis

Pricing/Profitability Contract cost

analysis
analysis

Manpower
planning