ENCLOSURES

Company's profile

Name: EDEN
Headquarters: Sosnowiec, ul. Kościelna 11
Line of business: food industry
Form of ownership: partnership
Number of owners: two
Suppliers: 'Grotzky' Bakery
'Sven" Slaughterhouse
'Band G' Salads
Purpose of writing
the business plan starting a new business

7.2. Break even point and gross margin

CALCULATION:
X - the number of items sold
Costs = variable costs X + fixed costs
Costs = 1,5 x + 360

INCOME = UNIT PRICE X
INCOME = 2,5 X

Costs = Income
1,5 X + 360 = 2,5 X
X = 360

360 : 22 16,4 the exact amount of hot-dogs that we have to sell to break even

BEP = [(fixed costs) : (gross margin percentage)] 100
BEP = {360 : [(1,5 : 2,5) 100]} 100
BEP = (360 :60) 100 = 600 the sum of money that we need to break even

CONCLUSION: 16,4 hot dogs per day have to be sold at the price of PLN 2,5.
 

Balance sheet

ASSETS                       LIABILITIES
raw materials:                2430
fised costs:                    1080
profit:                            1660
cash: 5170                     total 5170
value of machinery 7000 initial investments: 7000
 

Cash flow forecast

All data is approximately quoted as some changes of little importance may appear.