ࡱ> ji (\pOlivier van Lieshout Ba==YkI"8X@"1Arial1Arial1Arial1Arial1$Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1QTahoma1QTahoma1QTahoma1QTahoma1QTahoma1QTahoma1Arial1Arial1 Arial1Arial1Arial1 Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1 Arial+" "#,##0;\-" "#,##05" "#,##0;[Red]\-" "#,##07" "#,##0.00;\-" "#,##0.00A" "#,##0.00;[Red]\-" "#,##0.00e*0_-" "* #,##0_-;\-" "* #,##0_-;_-" "* "-"_-;_-@_-,)'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-u,8_-" "* #,##0.00_-;\-" "* #,##0.00_-;_-" "* "-"??_-;_-@_-4+/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-/#,##0"@.";\-#,##0"@."9#,##0"@.";[Red]\-#,##0"@.";#,##0.00"@.";\-#,##0.00"@."E #,##0.00"@.";[Red]\-#,##0.00"@."k3_-* #,##0"@."_-;\-* #,##0"@."_-;_-* "-""@."_-;_-@_-k3_-* #,##0_@_._-;\-* #,##0_@_._-;_-* "-"_@_._-;_-@_-{;_-* #,##0.00"@."_-;\-* #,##0.00"@."_-;_-* "-"??"@."_-;_-@_-{;_-* #,##0.00_@_._-;\-* #,##0.00_@_._-;_-* "-"??_@_._-;_-@_-.)_-* #,##0_-;\-* #,##0_-;_-* "-"??_-;_-@_- 0.0%0.0 #,##0.02-_-* #,##0.0_-;\-* #,##0.0_-;_-* "-"??_-;_-@_-3#,##0\ " ";\-#,##0\ " "=#,##0\ " ";[Red]\-#,##0\ " "?#,##0.00\ " ";\-#,##0.00\ " "I"#,##0.00\ " ";[Red]\-#,##0.00\ " "q6_-* #,##0\ " "_-;\-* #,##0\ " "_-;_-* "-"\ " "_-;_-@_-k3_-* #,##0\ _ _-;\-* #,##0\ _ _-;_-* "-"\ _ _-;_-@_->_-* #,##0.00\ " "_-;\-* #,##0.00\ " "_-;_-* "-"??\ " "_-;_-@_-{;_-* #,##0.00\ _ _-;\-* #,##0.00\ _ _-;_-* "-"??\ _ _-;_-@_-""#,##0;\-""#,##0""#,##0;[Red]\-""#,##0""#,##0.00;\-""#,##0.00#""#,##0.00;[Red]\-""#,##0.0050_-""* #,##0_-;\-""* #,##0_-;_-""* "-"_-;_-@_-=8_-""* #,##0.00_-;\-""* #,##0.00_-;_-""* "-"??_-;_-@_- 0.000 0.00000 0.0000 0.000000 0.00000001,_-* #,##0.0_-;\-* #,##0.0_-;_-* "-"?_-;_-@_- 0.000000000.00000000000000.000000000000 0.00000000000 0.0000000000 0.000%FA_-[$$-409]* #,##0_ ;_-[$$-409]* \-#,##0\ ;_-[$$-409]* "-"_ ;_-@_ NI_-[$$-409]* #,##0.00_ ;_-[$$-409]* \-#,##0.00\ ;_-[$$-409]* "-"??_ ;_-@_ LG_-[$$-409]* #,##0.0_ ;_-[$$-409]* \-#,##0.0\ ;_-[$$-409]* "-"??_ ;_-@_ HC_-[$$-409]* #,##0_ ;_-[$$-409]* \-#,##0\ ;_-[$$-409]* "-"??_ ;_-@_ 0.0000000000000000%0.000000000000000%0.000000000000000"Yes";"Yes";"No""True";"True";"False""On";"On";"Off"],[$ -2]\ #,##0.00_);[Red]\([$ -2]\ #,##0.00\)61_-* #,##0.000_-;\-* #,##0.000_-;_-* "-"??_-;_-@_-83_-* #,##0.0000_-;\-* #,##0.0000_-;_-* "-"??_-;_-@_-"[$$-C09]#,##0;\-[$$-C09]#,##0 [$$-C09]#,##0 mmm\-yyyy72_-* #,##0.000_-;\-* #,##0.000_-;_-* "-"???_-;_-@_- #,##0\ _  [$$-409]#,##0:5_-* #,##0.0000_-;\-* #,##0.0000_-;_-* "-"????_-;_-@_-                + ) , *     h@@  d@  ` @  @     `@@ "|@  ` @  `@ "x@  `@ "| "x  "x   l  `   `  d  d  l  h@  l  a `  d@   l   l   l  a!|  a!|    h   l !|   l    h@   l   a!|   l  `@   `  a d   `    h@   #|   l "x@  a `   `@  h@  h@ "X  h@   h@@   H  H=  l@=  h @=  H=  a!x  h@@   h @   d@   ` @   `@    l@ @    l@ @    l@ @    h@ @    l@ @    l@ @    l@ @   l@ @     (@@  (@  (@ x@@) x@ ) x@ ) x@ x@ + x@@/ x@/ x@ / x@@ x@ x@   x@@< x@<  x@<  x @<  x@< x<  x<  x <  x@  x@ !x@ !x @  x  x !x !x  x  x !x !x !x !+x !x !x  x !|  | !x@ !x @ !x !x  x  x   (@@ #x@ |@ x@ x @  #x@ !x@ ! x@ ! | @  #x  |  |   (@ #x x  x  | ! |  #x #x x  |  x@<  x<   (@  (@  (   (  (  x@  x  x   x  x +  x@/  x/  x /  x@)  x )  |@    `?>VC2 Tomato paste]X Tomato paste"x !K@ 0C40 (2)Ԕ !K@ 0C40,ROE: ROE: ROE: Trj03 A@@   ICIGAR BOX 1 - Tomato paste 25 Brix, aseptic bags of 220 kg in steel drumsUSDPrice (DDP Moscow) Total RevenueImport duties, 10% Total CostTransport, sales commission 3%Profit Before Tax Price (EXW)Profit %Price (RM, delivered factory) Asset valueProcessing ratioDepreciation %Raw Material costFC1Other ingredientsVC1Debt (40% of Asset value) Interest rate-Production cost per hour (steam, electricity)FC2%Production volume per hour (ton/hour)VC2Number of FTE employed!Salaries staff incl. social taxes$Other overhead, repairs, maintenance#Cost of packing (aseptic bag, drum)FC3Number of drums per tonVC3FCFC % attributed to productVCFC (attributed to product) Gross marginVolume sold q (ton)Gross margin % ContributionBreak even volume (sales)FC / q Break even volume (raw material)TC / qInput capacity per hour in tonWorking hours per day Profit / q#Length of harvesting season in daysMax. input capacity per yearCapacity utilization %QCIGAR BOX 9 - Gouda Cheese, 48% fat, packed by 2.5 kg bars, 4 bars per carton boxPrice (delivered supermarket)VAT 20%Transport and distribution4Production cost per hour (steam, electricity, labor)uNote: figures in blue are assumptions; figures in pink are calculated in another sheet; figures in black are formulas  2 6 ch !B>8<>ABL >A=.A@54AB2 <>@B870F8O %>;3@>F5=B=0O AB02:0@C385 =0:;04=K5 @0AE>4K 1I0O 2K@CG:01I85 8745@6:8&5=0 (AK@L5, A 4>AB02:>9)>MDD8F85=B ?5@5@01>B:8@>872>4AB25==K5 @0AE>4K 2 G0A1J5< ?@>872>4AB20 2 G0A>;-2> 548=8F C?0:>2:8 =0 B>==C>I=>ABL 2 G0A (2 B>==0E)>;-2> @01>G8E G0A>2 2 45=L;8=0 A57>=0 2 4=OE0:A8<0;L=0O <>I=>ABL 2 3>4&5=0 (EXW 0@0-0;B0)&5=0 (DDU >A:20) &5=0 (EXW)UCIGAR BOX 1 - "><0B=0O ?0AB0 25 Brix, 0A5?B8G5A:85 <5H:8 ?> 220 :3. 2 AB0;L=KE 1>G:0E70 B>==C!B>8<>ABL AK@LO@C385 8=3@5485=BK!B>8<>ABL 548=8FK C?0:>2:80;>20O <0@60 (20;>20O ?@81K;L)>MDD8F85=B (%) 20;>2>9 <0@68 @81K;L / q2 3>4@81K;L 4> C?;0BK =0;>3>2>MDD8F85=B (%) @5=B015;L=>AB8&>;8G5AB2> A>B@C4=8:>2 (M:282.?>;=.7.)&/?;. HB0B=KE A>B@-2 + A>F. >BG8A;5=8OFC %, >B=5A5==K5 : ?@>4C:BCFC (>B=5A5==K5 : ?@>4C:BC)1J5< ?@>406 q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per tonper yearProfitability %Total Cost / qFixed Cost / q'Price (Raw Material, delivered factory)StepProcess descriptionBatch length in minutesBatch volume in tonCapacity in ton per hourSteam use in ton per hourkW use per hourWorkers needed per hour Weigh bridgeBatch up to 90 tonRM&Reception bunkers (reception, washing)Cont.-Grading/inspection conveyer Crushing/chopping machine !Accumulator (collecting, mixing) Screw pumpsHeatersGrinding/crushing (three-stage)Accumulators of juicePumpsFP.Heater, sterilizer + cooler (made in Bulgaria)6Filling line 18 heads (made in Bulgaria) 3000 units/hrCapping machines 3 Autoclaves (made in the USSR)1.35 / 1.50 = 0.90@Aseptic filler equipment  Filler (2 filling heads) (Elpo Italy)Auto-labeling machine Pallet, plastic wrapping machine#Moving products to storage facilityTotalPrice per unit/hourProcessing cost per hourProcessing volume per hourProcessing cost per ton (VC2)Price per hourOutput capacity per hour in tonMax. output capacity per year'2 Autoclaves horizontal (made in Italy) 4.5 / 1.5 = 3.0Num-ber 3 * 0.45 = 1.352 * 2.25 = 4.5 RM or FP **)Pro- cess type *)**) RM = tons of raw material! 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DD + +c',|\AD DD!3? DD!!(' ! JX~ 7?& 8 9! Gd':@D DD!;? DD +" +Y!*|\A DD3. +# +O!,@ DD' !$ !Z~ %@@& !% !P!-K? DD' +& H_!,(%A DD&!!-'++,&!!(' +' +[!*WN@ DD& +( +(!,Dyu@ DD!2ʼnE? DD !) !\!)@ DD &!!('!!'3 +* +*!,rg@ DD!2? DD !+ !C!<@! D D&DBl<DDlaJ>|aQP] !"#$ !!(' !, !D~ %6@ 3 !+- !+R!!, UUuu@" DD!2 !!. !!E~ !4@o@!&"!!'' "+/ "+F'",@#DD D!"3#==>> #=0 #=]!#?F]tE?8Zv DD"#@ $A6 $K^$>>>>>@PFc]  >0(    B7 XPP?]4@7Y Dt}{D_NʶT ><}Roman: Aseptic bag - 3.2*51 + iron barrel - 600 som excl VAT <.>$Samat>>@  7bb Oh+'0@Hh Olivier van LieshoutOlivier van LieshoutMicrosoft Excel@Fj{@ ՜.+,0 PXx  BACC Business Creation VC2 Tomato paste Tomato pasteСыр Гауда (2)Сыр Гауда'Сыр Гауда'!ROE'Сыр Гауда (2)'!ROEROE  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXZ[\]^_`bcdefghRoot Entry FP WorkbooklSummaryInformation(YDocumentSummaryInformation8a