ࡱ> /2  !"#$%&'()*+,-.1Root Entry FЅJ0WorkbookXSummaryInformation(DocumentSummaryInformation8L \pAnushik Ba==Z[J#8X@"1Arial1Calibri1Calibri1Calibri1 Calibri1Calibri14Calibri1 Calibri1Arial1Calibri1$Arial1Calibri1,8Calibri18Calibri18Calibri1 Arial1>Calibri14Calibri1<Calibri1?Calibri1h8Cambria1Calibri1 Calibri1Arial1Arial1 Arial1Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1Arial1 Arial"$"#,##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  l  `@ @    `@ @   `@ @    d@ @   `  h@ @   l@ @   l@ @   !|  !|@ @   l   X !|  `@ @   h@ @   l@ @   l@ @  !|  l@ @   l  h@ @   h@ @   l@ @   !|@ @   P   `  h@ @    l@ @   h@ @   `@ @    d@ @   h@ @   h@ @  % H  @ @   @ @   `@ @   h@ @  $ h@ @    h@ @  ||O{-X}(}} .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$1Accent6(BadBad) Calculation, Calculation* Check Cell* Check Cell+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory Text65Explanatory Text0 : Followed Hyperlink 1GoodGood2 Heading 1( Heading 13 Heading 2( Heading 24 Heading 3( Heading 35 Heading 4( Heading 46( Hyperlink 7Input Input8 Linked Cell, Linked Cell 9Neutral$Neutral"Normal :Note Note ;Output"Output<$Percent =Title Title >Total Total? Warning Text. Warning TextXTableStyleMedium9PivotStyleLight16`A4CB1 Sunflower oilROE: ROE: g~jcper tonper year&5=0 (DDU >A:20) Total Revenue 1I0O 2K@CG:0<?>@B=K5 ?>H;8=K, 10% Total Cost1I85 8745@6:8)"@0=A?>@B8@>2:0 (114$/B>=) 8 :><8AA8O, 3%Profit Before Tax@81K;L 4> C?;0BK =0;>3>2 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@54AB2>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 G0AFC21J5< ?@>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 formulas26c 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#VUSD"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)VC4 Transport cost"Other overhead, repairs, marketingAsset value (1400 hl/day).Note 2: Russian text in hidden columns C and G3More Cigar Box info on www.globalfacts.nl/cigarbox $Price (sunflower, delivered factory)8CIGAR BOX 1 - Sunflower Refined Oil, sold in 250 kg drumVAT 20%$Other ingredients, delivered factoryCost of packing (drum, label)Processing ratio (36% oil)Number of drums per tonj% %''(O*X=+Fd,m-e.n 0 1 "3+ccB  ( ?UTW  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} 'E} m+E}  E} E} &E} m&E}  E} mE} mE} E} IE} E} E}  E}  E} mE} E} E} $ E(        @] @VABCC~ D`@B  }}F GG HQ IGGJȲhDUSDK  }}F LL M NOO PQ jR LRh@S L L!Tf|A DDU VVVVVVVV ^ L%WVUUUUEd@DxS L L'XctzADDDU VVVVVVVV jW L~ WS Y Y !Z`XDA DDU VVVVVVVV Y Y '[V@DDDS \ \!]iW@Xs?  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" # $ % & ' !LLTU !LA !LB!w+ۻ@$D!U "YC "YD!"[hU@  DD !"e?$ D"D" "LE "LF"W5@"e#LLTU #LG #LH~ #xt@#U $YI $YJ!$[ jQ@ DD"$e $YK $YL'$[j@%D!D"D#$e%\\y^ %\M %\N!%z?  DD$%^ &{O &|P&yyyyy^ '{Z '|P 'yy '[ 'yy^:xWF]2>@    wb(b(5 ?ϿggD  Oh+'0@Hhx Olivier van LieshoutAnushikMicrosoft Excel@J|@J՜.+,0 PXx  ACC Business Creation CB1 Sunflower oil'CB1 Sunflower oil'!ROE  Worksheets Named Ranges F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.89qCompObj r