ࡱ> ~ (\pOlivier van Lieshout Ba= ==;(#8X@"1Arial1Arial1Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1QTahoma1QTahoma1QTahoma1QTahoma1QTahoma1QTahoma1Arial1Arial1 Arial1Arial1Arial1 Arial1 Arial1Arial1Arial1 Arial1Arial1Arial1 Arial1 Arial1 Arial1 Arial1QTahoma+" "#,##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=  ` @   `@    l@ @    l@ @    l@ @    h@ @    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 )  |@   # h@@  $ l@  $ h @   x @< $ h@   @   a!x   a!x   a!|   a l  h@@  d   l  !x @ !x !x x@@ x@ x@  x@    l@  l@  a!|@  l  x@@<  x@< x@< x<  x@<  x< x@@/ x@/ !x !x x@@) x@ ) !x@ !x  x < $ l@ 3 $ h @ 3 $ h@ 3  h@@ 3  d@    l@ @    l@ @    l@ @    l@ @   a l@ @   `AVC2 Tomato paste[ Tomato paste"{ !K@ 0C40 (2)ޗ !K@ 0C40v Klein brood,ROE:ROE: ROE: ROE:Tz@  3 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)70 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"">G:0 157C1KB>G=>AB8 (?> ?@>4060<)">G:0 157C1KB>G=>AB8 (?> AK@LN)$03@C7:0 (8A?>;L7>20=85) <>I=>AB59 %_ 0<5B:0: F8D@K A8=8<-4>?CI5=8O; F8D@K @>7>2K<-@0AAG8B0=K =0 4@C3>< ;8AB5, F8D@K G5@=K< -D>@<C;K &- PV >=B@81CF8O/2:;04 &5=0 (A 4>AB02:>9 2 AC?5@<0@:5B)! 20%"@0=A?>@B8@>2:0 8 48AB@81CF8OFC (>1I85 ?>AB>O==K5 70B@0BK)VC (>1I85 ?5@5<5==K5 70B@0BK)_CIGAR BOX 9 - !K@ 0C40, 40% 68@=>AB8, C?0:>20==K9 2 2.5 :3.1;>:8, 4 1;>:0 =0 :0@B>==CN :>@>1:Cper tonper yearProfitability %'Price (Raw Material, delivered factory)StepProcess descriptionBatch length in minutesBatch volume in tonCapacity in ton per hourSteam use in ton per hourkW use per hourWorkers needed per hour Weigh bridgeBatch up to 90 tonRM&Reception bunkers (reception, washing)Cont.-Grading/inspection conveyer Crushing/chopping machine !Accumulator (collecting, mixing) Screw pumpsHeatersGrinding/crushing (three-stage)Accumulators of juicePumpsFP.Heater, sterilizer + cooler (made in Bulgaria)6Filling line 18 heads (made in Bulgaria) 3000 units/hrCapping machines 3 Autoclaves (made in the USSR)1.35 / 1.50 = 0.90@Aseptic filler equipment  Filler (2 filling heads) (Elpo Italy)Auto-labeling machine Pallet, plastic wrapping machine#Moving products to storage facilityTotalPrice per unit/hourProcessing cost per hourProcessing volume per hourProcessing cost per ton (VC2)Price per hourOutput capacity per hour in tonMax. output capacity per year'2 Autoclaves horizontal (made in Italy) 4.5 / 1.5 = 3.0Num-ber 3 * 0.45 = 1.352 * 2.25 = 4.5 RM or FP **)Pro- cess type *)**) RM = tons of raw material! FP = tons of finished product1*) Batch means the product flow is not continuous0 Cont. means the production flow is continuousC Evapo- ration B Extraction Filling 2E Labels F Storage A Intake D Filling 1DEvaporator (three stage, made in Hungary) (7.5 kg tom. = 1 kg paste)+"C 20 RM -> 2.7 FP FG losses %$Processing ratio (kg RM for 1 kg FG)Fixed Cost per unit (FC/q)Total Cost per unit (VC+FC/q)Variable Cost per unit (VC)Profit per unit (P-VC-FC/q) Juni 2009]CIGAR BOX 1 - Burger buns 65gr, 6 packed in a celophane bag, 8 bags in carton box (3120 gram)(Price (delivered Super deBoer Den Bosch)EURTransport Hedel Den BoschBTW 0%"Cost of packing (celophane+carton)Number of cartons per tonBaking hours per day#Length of production season in daysDebt (70% of Asset value)$) )w*_!+ +v,^6-.012 4 *78~@9(9:;<|=d6>8? =@%cc ( G:Z  dMbP?_*+%MBCanon MF5600 SeriesdG 4dXA4Canon$U Canon MF5600 SeriesLddd      d d d d dd  d  d dd edd     dd"ddd@8 4 22h 1 4 22h 1XXdd\SRGBCO~1.ICM\SRGBCO~1.ICM\SRGBCO~1.ICM CONFIDENTIALCONFIDENTIALHArialDefault Settings " dX??U} I} mZ} } I} I} I} m} $} } }  @ +@    @           fa g   h i j  k l mb ~ ? cn~ d? do~ d4@ dp)dp@ D<DZ dq e ek@f? ~ @ gr~ h@ hs ht ht~ h.@ hq  ii ~  j?~ @ ku~ l@ ls lt lt~ l4@ lq  mm ~  n@ ~ @ gv~ h@ hs ht ht~ h.@ hq  ii ~  @~ @ gw~ h? hs ht ht~ h.@ hq  ii ~ @ gx~ h@ hs ht ht~ h.@ hq  ii ~ @ gy~ h@ hs ht ht~ h.@ hq oT@T@   ~  @ gz~ h@ hs ht ht~ h4@ hq i  ~ "@ g{~ h@ hs ht ht~ h.@ hq i  ~ $@ g|~ h@ hs ht ht~ h.@ hq i _~ &@ k~ l? ls ll l l} my@ma@n? ~ (@ c~~ d? do d@d4@+ @D <D D  d} eB@e9@f@ ~ *@ g~ h? hs ht ht~ hp@ h}  (@@ ~ ,@ g~ h@ hs ht ht~ hp@ h}  ~ .@ g~ h@ ho~ hV@ p h h}~  iR@ i~  j?~ 0@ g~ h@ ho~ hV@ p p h} qR@i$@j? `~ 1@ k~ l? lol(@l4@+r? 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DD"#@ $A6$>>>>@&@d~6M" " &@ (    BX I XPP?x<]4@X I) LX`hZ"FLIp& 8<qKoen: 12 pallets, 64 dozen per pallet 200 trucking cost< % 8<  BI XPP? ]4@I* F*)JO-s8" | <Olivier van Lieshout: electricity: 90 kVA oven + 30 kVA other equipment at 0.12/kWh gas: water: 100 lt/uur at 0.25 per m3< i  |   BlL{ XPP?i ]4@lL{t  L hMq<`' ] ><?Olivier van Lieshout: 100g meel per 180g deeg 12% afbakverlies<i  >  BX{ XPP? i]4@X{к ),I'I M E<FOlivier van Lieshout: 90g ingredienten per 180g deeg 12% afbakverlies<i  E  Bxh{ XPP?i]4@xh{0 F/Dh +<,Olivier van Lieshout: 3000 burgers per hour<i [ +  B`j{ XPP?i]4@`j{ qn@pnǬ:0 '<(Olivier van Lieshout: 2% packing losses<i N '~~   <r{XPP?ri@ ]4 @r{H UwdœH/|DY (<)Olivier van Lieshout: 15 jaar levensduur<i J (~~   <dN{XPP?li"]4 @dN{d !%ՓE Z) <Olivier van Lieshout: 3 ovens<i # ,0 Samat Olivier van Lieshout  Olivier van Lieshout Olivier van Lieshout Olivier van Lieshout Olivier van Lieshout Olivier van Lieshout  Olivier van Lieshout>@ 7bb3 Oh+'0@Hh Olivier van LieshoutOlivier van LieshoutMicrosoft Excel@Fj{@Pf՜.+,0 PXx  hACC Business Creation  VC2 Tomato paste Tomato pasteСыр Гауда (2)Сыр Гауда Klein brood'Klein brood'!ROE'Сыр Гауда'!ROE'Сыр Гауда (2)'!ROEROE  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmopqrstuwxyz{|}Root Entry F (uWorkbookSummaryInformation(nDocumentSummaryInformation8v