ࡱ> 8;  !"#$%&'()*+,-./01234567:Root Entry F!J9WorkbookjSummaryInformation(DocumentSummaryInformation88 \pAnushik Ba==Z[J#8X@"1Arial1Calibri1Calibri1Calibri1 Calibri1Calibri14Calibri1 Calibri1Arial1Calibri1$Arial1Calibri1,8Calibri18Calibri18Calibri1 Arial1>Calibri14Calibri1<Calibri1?Calibri1h8Cambria1Calibri1 Calibri1Arial1Arial1 Arial1Arial1Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1QTahoma1QTahoma1QTahoma1QTahoma1QTahoma1QTahoma1Arial1 JArial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)"$"#,##0;\-"$"#,##0"$"#,##0;[Red]\-"$"#,##0"$"#,##0.00;\-"$"#,##0.00#"$"#,##0.00;[Red]\-"$"#,##0.0050_-"$"* #,##0_-;\-"$"* #,##0_-;_-"$"* "-"_-;_-@_-,'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-=8_-"$"* #,##0.00_-;\-"$"* #,##0.00_-;_-"$"* "-"??_-;_-@_-4/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-.)_-* #,##0_-;\-* #,##0_-;_-* "-"??_-;_-@_- 0.0%0.0 #,##0.02-_-* #,##0.0_-;\-* #,##0.0_-;_-* "-"??_-;_-@_-[$SAR]\ #,##0.00 0\ "kg" 0.0\ "kg" 0.00\ "kg"[$IRR]\ #,##0.00[$IRR]\ #,##0.0 [$IRR]\ #,##00+_-* #,##0.0_-;\-* #,##0.0_-;_-* "-"_-;_-@_-2-_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"_-;_-@_-4/_-* #,##0.000_-;\-* #,##0.000_-;_-* "-"_-;_-@_-61_-* #,##0.0000_-;\-* #,##0.0000_-;_-* "-"_-;_-@_-83_-* #,##0.00000_-;\-* #,##0.00000_-;_-* "-"_-;_-@_-                                                                      ff          P  P         `            a>   h@ @    d@ @   `@ @   `@ @   d@ @   @  H  `@ @  "|@ @   `@ @  "|@ @   `@ @   `@ @  "| "x "x@ @  "X "x@ @   l@ @   !x   d  `@ @    H  l@ @   d  h@ @   l x@ @ -  x@ @ - |@ @ - |@ @ -  l  `@ @    `@ @   `@ @  x@ @ - |- |-  |-  |@ @ -   d@ @   `  x-  h@ @   l@ @   l@ @   !|  !|@ @  |- x-  l x@ @ - x@ @ -  |@ @ - |@ @ -   X !|  `@ @   h@ @   l@ @   l@ @  !|  l@ @   l  h@ @   h@ @   l@ @   !|@ @   P   `  h@ @    l@ @   h@ @   `@ @    d@ @   h@ @   h@ @  t- p- |@ @ - |-  |@ @ -  |@ @ - , H  @ @   @ @   `@ @   h@ @  + h@ @  ||'j}(} .00000_-}(}.00000_-}(}.00000_- 20% - Accent10 20% - Accent1 20% - Accent20" 20% - Accent2 20% - Accent30& 20% - Accent3 20% - Accent40* 20% - Accent4 20% - Accent50. 20% - Accent5 20% - Accent602 20% - Accent6 40% - Accent10 40% - Accent1 40% - Accent20# 40% - Accent2 40% - Accent30' 40% - Accent3 40% - Accent40+ 40% - Accent4 40% - Accent50/ 40% - Accent5 40% - Accent603 40% - Accent6 60% - Accent10 60% - Accent1 60% - Accent20$ 60% - Accent2 60% - Accent30( 60% - Accent3 60% - Accent40, 60% - Accent4 60% - Accent500 60% - Accent5! 60% - Accent604 60% - Accent6 "Accent1$Accent1 #Accent2$!Accent2 $Accent3$%Accent3 %Accent4$)Accent4 &Accent5$-Accent5 'Accent6$1Accent6(BadBad) Calculation, Calculation* Check Cell* Check Cell+ Comma,( Comma [0]-&Currency.. 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Warning TextXTableStyleMedium9PivotStyleLight16`7CB1 BeerROE: ROE: gZR  3 A@@  tlper tonper year&5=0 (DDU >A:20) Total Revenue 1I0O 2K@CG:0<?>@B=K5 ?>H;8=K, 10% Total Cost1I85 8745@6:8)"@0=A?>@B8@>2:0 (114$/B>=) 8 :><8AA8O, 3%Profit Before Tax@81K;L 4> C?;0BK =0;>3>2 Ingredient Cost per Kg Cost in batch% Price (EXW) &5=0 (EXW)Profitability %>MDD8F85=B (%) @5=B015;L=>AB8&5=0 (AK@L5, A 4>AB02:>9)!B>8<>ABL >A=.A@54AB2WaterProcessing ratio>MDD8F85=B ?5@5@01>B:8Depreciation % <>@B870F8O %Raw Material cost!B>8<>ABL AK@LOFC1@C385 8=3@5485=BKVC1Debt (40% of Asset value)>;3 Interest rate@>F5=B=0O AB02:0@>872>4AB25==K5 @0AE>4K 2 G0AFC2BATCH1J5< ?@>872>4AB20 2 G0AVC2&>;8G5AB2> A>B@C4=8:>2 (M:282.?>;=.7.)!Salaries staff incl. social taxes&/?;. HB0B=KE A>B@-2 + A>F. >BG8A;5=8O@C385 =0:;04=K5 @0AE>4K!B>8<>ABL 548=8FK C?0:>2:8FC3>;-2> 548=8F C?0:>2:8 =0 B>==CVC3FCFC (>1I85 ?>AB>O==K5 70B@0BK)FC % attributed to productFC %, >B=5A5==K5 : ?@>4C:BC FG losses %VCVC (>1I85 ?5@5<5==K5 70B@0BK)FC (attributed to product)FC (>B=5A5==K5 : ?@>4C:BC) Gross margin0;>20O <0@60 (20;>20O ?@81K;L)Volume sold q (ton)1J5< ?@>406 qGross margin %>MDD8F85=B (%) 20;>2>9 <0@68 Contribution>=B@81CF8O/2:;04 Variable costBreak even volume (sales)"">G:0 157C1KB>G=>AB8 (?> ?@>4060<) Break even volume (raw material)">G:0 157C1KB>G=>AB8 (?> AK@LN)Fixed Cost / qFC / qOutput capacity per hour in ton>I=>ABL 2 G0A (2 B>==0E)Total Cost / qTC / qOperating hours per day>;-2> @01>G8E G0A>2 2 45=LWorking days per year;8=0 A57>=0 2 4=OE Profit / q @81K;L / qMax. output capacity per year0:A8<0;L=0O <>I=>ABL 2 3>4Capacity utilization %$03@C7:0 (8A?>;L7>20=85) <>I=>AB59 %uNote: figures in blue are assumptions; figures in pink are calculated in another sheet; figures in black are formulas2 6c!h_ 0<5B:0: F8D@K A8=8<-4>?CI5=8O; F8D@K @>7>2K<-@0AAG8B0=K =0 4@C3>< ;8AB5, F8D@K G5@=K< -D>@<C;K"&#-P$VMaltHopsPrice (malt, delivered factory) Recipe/tonYeast, other ingredientsUSD"Price (Wholesale price, delivered)Production volume (ton/hr)+Production cost per hour (gas, electricity)!Number of FTE (8 hr/day) employedWCIGAR BOX 1 - Pilsner beer in non-returnable 50 cl bottles, 12 per carton box (6 liter)Number of cartons per ton)Cost of packing (bottle, cap, label, box)VC4 Transport cost"Other overhead, repairs, marketingAsset value (1400 hl/day)VAT 16%$Other ingredients, Delivered factory.Note 2: Russian text in hidden columns C and G3More Cigar Box info on www.globalfacts.nl/cigarbox r.( ()*+qY,7-./1 2 [49 4 E6#ccB  (yBT\_  dMbP?_*+%&?'?(?)?M Canon MF5600 SeriesG 4dXA4Canon|U Canon MF5600 Series&Qddd      d d d d d dd  d  d dd edd     dd"ddd @8 4 33e 1 4 33e 1XXd Ariald\CNZ005.ICC\CNZ005.ICC\CNZ005.ICC CONFIDENTIALCONFIDENTIALHArialDefault Settings X" dX??&U} $E} I'E} m+E}  E} E} &E} m&E}  E} mE} mE} E} IE} E} E}  E}  E} mE} E} E} $ E(        @b @bABCC~ D`@B  F GG H] IGGJDUSDK  F LL M NOO PQ z^ L~ R@S L L!T'A DDU VVVVVVVV zh L%W4rO#h@DtS L L'X|ADDDU VVVVVVVV ze L~ WY@S Y Y !ZHA DDU [  \  \[ ] ] ^ VV Y Y'_aK@DDDS ` `!aM()$?  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(  x  68X?Q it]4@8W O$ eAW,oH <gestel: 10 jaar levensduur<%&&e~~  <8XPP?i]4@8W nxͽE.9,,O 2<3Olivier van Lieshout: 1% packaging material losses<'r ( 2 ~~  <( 8XPP? i]4@( 8`W kJCM>; 4<5Olivier van Lieshout: Hops, yeast, other ingredients<'r ( 4 ~~  < 8XPP?i ]4@ 8W Q~Gu ' )<*Olivier van Lieshout: Roasted barley malt<'r (\ )   NP 8X?i]4@P 8W u MDD8?BD? ^<_Olivier van Lieshout: 1500 MJ fuel 120 kWh electricity 7 m3 water, of which 5.5 m3 waste water<*r)^(   T 8 X?i]4 @ 8W 55hi/ICsc i<jOlivier van Lieshout: Glass bottle = $0.30 delivered Cap = $0.02 Label = $0.01 Carton (kraft) Box = $0.50<*r)i(   T8 X?tiX]4 @8@W )ڗ1UJSb F<GOlivier van Lieshout: $500,000 for overhead $50 per ton targeted sales<*r)F Olivier van Lieshout  gestelr Olivier van Lieshout  Olivier van Lieshout   Olivier van Lieshout   Olivier van Lieshout  Olivier van Lieshout >@viri   wb(b(5 ?ϿggD  Oh+'0@Hhx Olivier van LieshoutAnushikMicrosoft Excel@J|@X!J՜.+,0 PXx  ACC Business Creation  CB1 Beer'CB1 Beer'!ROE  Worksheets Named Ranges F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r