69547556 boston creamery analysis

8/12/2019 69547556 Boston Creamery Analysis

1/21

OriginalBudgetBudgeted MktSize11440000Budgeted MktShare5720000

Budgeted Mkt Share (%) 0.5

Sales 9219900VC 662 600 0.71 945!"C 1945900#r$ it 645400

1Budgeted fr Increased Demand &kt sizee' e ted * tual * tual Mkt size 121 0000&kt share e' e ted e' e ted +, rease i, &kt Size 0.065sales &i' e' e ted e' e ted

$sts e' e ted e' e ted

Sales 9 1919-.5VC 7059459#r$ it 1- -4.5 i due t$ +, reased

e&a,d16 4-4.5

Budget for Actual MktShare

121 0000

* t Mkt Share 596 -66* t Mtk Share (%) 0.49

!"C 1945900

Sales 9622 09.6-VC 691 269. 2!"C 1945900#r$ it 75 6-9. 1 i dut $t Mkt Share /


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2 -* tual * tual* tual * tual * tual* tual e' e ted * tual* tual e' e tede' e ted * tual

Mkt Size Var"

Mkt Share Var

Sales &i' Var"


4/21

BUDG ! D "#A$ %&'BUDG ! D "#A$ %&'

0.420.-50.010.050.040.110.0-

StandardContr.

Forecasted gallon

ForecastedStandard

Cont.a,illa 0.4-29

Ch$ $late 0.45-53al,ut 0.571-Butter ru, h 0.4771Cherr S irl 0.515-Stra err 0.46 -#e a, Shi 0.5-59!O!Al *+, - - - -

%*

Budgeted Total expenses - Breakdown

Fixed Cost

eli er*d ertisi,gSelli,g

!O!A# - - - - - -

1.0-0.0-0.10

Sales

Varia le

9 219 900


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BUDG ! D "#A$ %&'

C$stC$,tri uti$,

Margi, "i'ed

2,591,300

6 !"

%*/%%0 Standard 1ost


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R 2IS D BUDG ! D 3OR A1!UA# 2O#UM %&'

StandardContr.

Forecasted gallon

ForecastedStandard

Cont.a,illa 0.4-29

Ch$ $late 0.45-53al,ut 0.571-Butter ru, h 0.4771Cherr S irl 0.515-Stra err 0.46 -#e a, Shi 0.5-59!O!Al *+, & - - - -


Fixed Cost Ma,u a turi,geli er*d ertisi,gSelli,g*d&i,istrati e!O!A# - - - - - -

Sales

Varia leC$st

C$,tri uti$,Margi, "i'ed

9 645 -

00 2,709,000

$6%"&

&.6&6& 'rice C(arged


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9/21

StandardContr.

Forecasted gallon

ForecastedStandard

Cont.a,illa 0.4-29Ch$ $late 0.45-53al,ut 0.571-Butter ru, h 0.4771Cherr S irl 0.515-Stra err 0.46 -#e a, Shi 0.5-59!O!Al *+, & - - - -


Fixed Cost

eli er*d ertisi,gSelli,g

!O!A# - - - - - -

1.0-0.0-0.10

Sales

Varia leC$st

C$,tri uti$,Margi, "i'ed

9 619 61

2,703,660

$!$"$

&.6&&* Standard cost +

4ere the standard 1osts derived from the 5udgeted sales and 5udgeted volume are usedon the Ac


10/21

Var Ma,u C$st gall$,Var el $st gall$,Var *d er C$st 8all$,

ro, Budgeted Volu,e and sales

tual volume to arrive at the varia5le cost and the sales amount*


11/21

ct Budgeted +or VariancSales et -

Ma,u a turi,g C$steli er /*d ertisi,gSelli,g /*d&i,istrati e /!otal 67enses - - - - -

+, $&e r$& : erati$,s 8

ct Budgeted +or Varianc

Sales et 8

Ma,u a turi,g C$st /eli er*d ertisi,g /Selli,g*d&i,istrati e!otal 67enses - - - -

8

AR$I$G S!A! M $! R 2ISI! D*

ctual Volu,e at t(e


12/21

standard price considered +or t(e actual sales.


13/21

Sales Mi6 and 2olume variance

'roduct Budgeted ctual i++erence

1 2 - ;a, illa 2 409 2 45 2 4 -5Ch$ $ late 2 009 0 2 01 5 9 464

3al,ut 4 - 50 124 1 241Butter ru, h 262 1 26 6 654Cherr S ir l 204 7 261 2 56 466S tr a err 62 5 747 0 11 4#e a, Shi 157 0 164 - 7 -65T T 0 ! "$1# "% ! "26* "% 1 * "#

Mi6 2ariance

'roduct BudgetedBudgetedMix at ctual Sa l es

1 2a, illa 0. 2 514 - 2 45 2Ch$ $ late 0. 2 096 1 2 01 53al,ut 0. 51 00- 50 124Butter ru, h 0. 27- 5 26Cherr S ir l 0. 21- 6 261 2S tr a err 0. 655 747 0#e a, Shi 0. 16- 164 -T T 0 &. ! "26* "% ! "26* "%

Sales 2olume 2ariance

'roduct BudgetedBudgetedMix at Budgeted

1 2a, illa 0. 2 514 - 2 409Ch$ $ late 0. 2 096 1 2 009 03al,ut 0. 51 00- 4 -Butter ru, h 0. 27- 5 262 1Cherr S ir l 0. 21- 6 204 7S tr a err 0. 655 62 5#e a, Shi 0. 16- 157 0T T 0 &. ! "26* "% ! "$1# "%

2ARIA$1 3ROM O" RA! IO$S

Budgeted3xpense at

ct


14/21

Ma,u a tur i,g 6 756 2 6 24 9 /eli er 711 7 706 4 921*d ert isi,g 577 1 607 7 /Sell i,g -6 -62 6 000*d&i,istrat i e 44 0 4- 0 10 000!O!A# 0 -0/% -& 0-&+ -. 8

!otal 2ariance

Varia, e ue t$ SalesV$ lu&e 112 -Mi' 5 279#r i) es 12 000 &12 "6

Varia, e ue t$ : era ti$,sMa,u a tur i,g /eli er 4 921*d ert isi,g /Sell i,g 6 000*d&i,istrat i$, 10 000 -

4et 5ar i ance !& "%

S$ here e see that th$ugh the t$tal aria, e is $siti e it is


15/21

=sti&ated +,dustr $ lu&e 11 440 0Budgeted V$lu&e ( ,its) 5 720 -

Budgeted V$lu&e (%) 50.00%

Actual Sales 2olume and Market Share

* tual +,dustr V$ lu&e 12 1 0 0* tual Sales V$lu&e (u,it) 5 96 -

* tual Share i, (%) +&* 9

2ariance Due to Market Share

'roduct Budgeted'roportion

ctual Sa l esBudgeted

S(are o+ salesat actua l

1 2a, illa 0. 2 514 - 2 565 7Ch$ $ late 0. 2 096 1 2 1-9 03al,ut 0. 51 00- 52 045Butter ru, h 0. 27- 5 279 1Cherr S ir l 0. 21- 6 21 0S tr a err 0. 655 669 2#e a, Shi 0. 16- 167 1T T 0 &. ! "26* "% 6 "#2# "%

a

) ;a/ d

* tual Sales ( ,it) 5 96 -Budget share at * tual i,dustr V$ lu&e 6 090 -

i ere, e /Budgeted ,it C$, tri ut i$, 0.45-0Varia, e due t$ &arket share 8

e ; ' d

* tual +,dustr V$ lu&e 12 1 0 0Budgeted +,dustr V$ lu&e 11 440 0

i ere, e 740 0Budgeted Market Share 50.00%Market share (gai, >$ss) -70 0Budgeted u,it ) $,tr i ut i$, 0.45-0Varia, e ue t$ i,dustr V$ lu&e %/' -/

2ariance due to Industr: 2olume

a


16/21

) ;a/

de ; ' d

g ; e '

!otal of Market and Industr:2olume 2ariance

%%.- /


17/21

7nitSales

Vo l u,e

0.4-29 20 9-40.45-5 4 292

0.571- 7090.4771 - 1750.515- 29 0970.46 - 55 40.5-59 - 947

&&$ "6

i++erence 7nitSales

Vo l u,e- ; 2/ 4 5 ; 4 ' -

/ 0.4-29 // 0.45-5 /

/ 0.571- /502/ 0.4771 /2 24947 5 6. 0.515- 24 52291 2-4.2 0.46 - 42 725

556. 6 0.5-59 29! " 1$2

i++erence 7nitSales

Vo l u,e- ; 1/ 4 5 ; 4 ' -

104 492.7 0.4-29 45 2-57 114.1 0.45-5 -9 5062 119.6 0.571- 1 211

11 -6 .5 0.4771 5 42479.1 0.515- 4 575

27 254.7 0.46 - 12 76-6 0 .1 0.5-59 - 64

&&1 "%


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i++erence 9B:

e ;

-7 61//6 000%-% '

i++erence 9 :

e ;/4 92110 00

8

/-1400/57-00/2-400-5-00

8'/0

69547556 boston creamery analysis

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