” How to divide financial based on their posts?  Example: The cost of sales, promotion, profit/gain “. Financial planning will be discussed below associated with trading activities, which can give you an idea how to do financial planning.

Financial Planning.
Good financial planning, can be a part of the success itself. The beginning of success begins with good planning. Here is a simple example of how financial planning, which is associated with a distributor of business / trade snacks.

Tell the coming year you plan to distribute 12 tons or 12,000 kg snacks to customers. If divided into 12 months of the estimated 1000 kg per month. If the purchase price is USD 2,000 per kg and you plan to sell at a price of USD 2,500 per kg, while costs such as transport orders, etc. is USD 200,000 per month or USD $ 2,400,000 per year, then the calculation of benefit plans in 2008 after the count and general administrative expenses USD. 600,000, as shown in the following table:

Financial Planning 2008

The calculation in the table above shows that, profit before tax in 2008 amounted to USD 3.000.000, or 10% of the amount of goods sold for USD 30,000,000. We just plan benefits assuming your merchandise, only one type only.

Profit per Type Goods
The problem is how to plan benefits, if there are several types of goods. We assume no merchandise 3 types. Each snack A, B and snack snacks C. In the year 2008 which will come planned to sell snacks a 5000 kg, 4000 kg B snacks and snack C 3000 kg. The purchase price of each snack as follows: A USD $ 1800 Snack, snack B USD 2100 and USD 2200 C snacks. In the year 2008 is planned to sell at the price of each snack A USD 2400, USD 2550 B snacks and snack C USD 2600. Incurred cost of sales was USD 2,400,000 and general and administrative costs USD 600,000, the calculation of benefit plans in 2008 can be seen in the following table:

Benefits Plan 2008

Based on the calculations for each type of snack in the table above, obtained pre-tax profits in 2008 of USD 3.000.000, or 10.0% of the amount of goods sold for USD 30,000,000.

Planning Goods.
When examined more deeply, what is interesting from both the calculation of profit is profit above kind of goods / products are different. Let’s see the following table:

Product Benefits / Snack

It turned out that the highest contribution to profits derived from a snack products for 33.3% while the lowest is the snack C for 18.2%. Knowledge of the size of donations per type of goods benefits plan useful in the days to come. Like donate snack A largest profits, so in the coming year can be pushed sales even more, so that contributions benefit to the greater firm. Conversely C snack products that contribute a small profit may be reduced sales.

What we learned from the two tables above are calculated on the financial planning business operations, while the financial planning on the business of manufacturing or factory, will be more complex and more detailed again.

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