OVERALL SCHEDULE
2 Year Projection
This chart is taken from a technical training business plan. The business plan outlined course developement, course packaging and sending the instructor to the customer's premises to deliver the training.
The charts are the details of 2 years operation.
The Total Sales include all revenues from work performed (service) including student fees.
The Direct Costs are those costs that can be directly charged to the service as defined.
The Direct Margin is total revenue minus direct costs. Also expressed as a percentage.
Indirect Costs are those costs that are calcutated from general costs that can be attributed to the service.
AGP, Actual Gross Profit (Gross Margin), is the revenue minus the indirect costs. Also as a percentage.
The Operating Profit (Margin) is the AGP minus the three operating expenses.
Depending on use, the Operating Profit is also known as EBT, Earnings Before Taxes.
Return On Sales, ROS, is the Operating Profit expressed as a percentage.
*EAT, Earnings After Taxes is shown after income and other taxes have been removed.
*EAT is not shown on chart.
2 YEAR PROJECTION (1ST 12 MONTHS)
| Month |
2 |
4 |
6 |
8 |
10 |
12 |
| Sales |
$18,000.00 |
$18,000.00 |
$18,000.00 |
$18,000.00 |
$18,000.00 |
$18,000.00 |
| Direct Costs |
|
|
|
|
|
|
| Documentation |
$200.00 |
$200.00 |
$100.00 |
$100.00 |
$90.00 |
$90.00 |
| Travel |
$1,500.00 |
$1,500.00 |
$1,500.00 |
$2,000.00 |
$2,000.00 |
$2,000.00 |
| Acommodation |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$1,545.30 |
| Meals |
$965.81 |
$965.81 |
$965.81 |
$965.81 |
$965.81 |
$965.81 |
| Contract Work |
$800.00 |
$800.00 |
$800.00 |
$800.00 |
$900.00 |
$900.00 |
| Training Delivery |
$5,000.00 |
$5,000.00 |
$5,000.00 |
$5,000.00 |
$5,000.00 |
$5,000.00 |
| |
$10,011.11 |
$10,011.11 |
$10,411.11 |
$10,411.11 |
$10,501.11 |
$10,501.11 |
| Indirect Costs |
$7,988.89 |
$7,988.89 |
$7,588.89 |
$7,588.89 |
$7,498.89 |
$7,498.89 |
| Telephone |
$154.53 |
$154.53 |
$154.53 |
$154.53 |
$154.53 |
$154.53 |
| Fax |
$101.73 |
$101.73 |
$101.73 |
$101.73 |
$101.73 |
$101.73 |
| Salary |
|
|
|
|
|
|
| Office Supplies |
$300.00 |
$300.00 |
$50.00 |
$50.00 |
$100.00 |
$100.00 |
| Office Space |
|
|
|
|
|
|
| Computer |
$5,500.00 |
$200.00 |
$73.00 |
$50.00 |
$50.00 |
$50.00 |
| |
$6,056.26 |
$756.26 |
$379.26 |
$356.26 |
$406.26 |
$356.26 |
| Operating Costs |
$1,932.63 |
$7,232.63 |
$7,209.63 |
$7,232.63 |
$7,092.63 |
$7,142.63 |
| Administration |
$204.75 |
$204.75 |
$204.75 |
$204.75 |
$204.75 |
$204.75 |
| Selling/Marketing |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$1,000.00 |
| R&D (re train'g) |
$200.00 |
$200.00 |
$200.00 |
$200.00 |
$200.00 |
$200.00 |
| |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$1,404.75 |
| EBT |
$527.88 |
$5,827.88 |
$5,804.88 |
$5,827.88 |
$5,687.88 |
$5,737.88 |
| ROS |
2.9% |
32.4% |
32.2% |
32.4% |
31.6% |
31.9% |
2 YEAR PROJECTION (2ND 12 MONTHS)
| Mth |
14 |
16 |
18 |
20 |
22 |
24 |
Total |
| Sls |
$19,000.00 |
$19,500.00 |
$19,500.00 |
$20,000.00 |
$20,000.00 |
$20,000.00 |
$226,000.00 |
| DC |
|
|
|
|
|
|
|
| Doc |
$80.00 |
$80.00 |
$80.00 |
$75.00 |
$70.00 |
$70.00 |
$1,235.00 |
| Trvl |
$3,000.00 |
$3,000.00 |
$3,000.00 |
$3,500.00 |
$3,700.00 |
$3,700.00 |
$30,900.00 |
| Atn |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$1,545.30 |
$18,543.60 |
| Mls |
$965.81 |
$965.81 |
$965.81 |
$965.81 |
$965.81 |
$965.81 |
$11,589.72 |
| CW |
$800.00 |
$800.00 |
$840.00 |
$830.00 |
$820.00 |
$800.00 |
$9,890.00 |
| TD |
$5,000.00 |
$5,000.00 |
$5,000.00 |
$5,000.00 |
$5,000.00 |
$5,020.00 |
$60,020.00 |
| |
$11,391.11 |
$11,391.11 |
$11,431.11 |
$11,916.11 |
$12,101.11 |
$12,101.11 |
$132,178.32 |
| IC |
$7,608.89 |
$8,108.89 |
$8,068.89 |
$8,083.89 |
$7,898.89 |
$7,898.89 |
$93,821.68 |
| Tel |
$154.53 |
$154.53 |
$154.53 |
$154.53 |
$154.53 |
$154.53 |
$1,854.36 |
| Fax |
$101.73 |
$101.73 |
$101.73 |
$101.73 |
$101.73 |
$101.73 |
$1,220.76 |
| Slry |
|
|
|
|
|
|
|
| OS |
$50.00 |
$30.00 |
$30.00 |
$50.00 |
$100.00 |
$110.00 |
$1,220.00 |
| Off |
|
|
|
|
|
|
|
| Cmptr |
$50.00 |
$50.00 |
$50.00 |
$50.00 |
$50.00 |
$50.00 |
$6,223.00 |
| |
$356.26 |
$336.26 |
$336.26 |
$356.26 |
$406.26 |
$416.26 |
$10,518.12 |
| OC |
$7,252.63 |
$7,772.63 |
$7,732.63 |
$7,727.63 |
$7,492.63 |
$7,482.63 |
$83,303.56 |
| Adm |
$204.75 |
$204.75 |
$204.75 |
$204.75 |
$204.75 |
$204.75 |
$2,457.00 |
| S/M |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$1,000.00 |
$12,000.00 |
| R&D |
$200.00 |
$200.00 |
$200.00 |
$200.00 |
$200.00 |
$200.00 |
$2,400.00 |
| |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$1,404.75 |
$16,857.00 |
| EBT |
$5,847.88 |
$6,367.88 |
$6,327.88 |
$6,322.88 |
$6,087.88 |
$6,077.88 |
$159,553.44 |
| ROS |
30.8% |
32.7% |
32.5% |
31.6% |
30.4% |
30.4% |
|
|