HND Preparing Financial Forecast财政预算 报告（第二篇）.doc

Preparing Financial Forecast
Assessment Task 2
Financial Analysis for Tricol plc
Contents
PART A
Introduction----------------------------------------------- 3
Flex the Budget Figures--------------------------------- 3
Calculate the Variances---------------------------------- 3
Analysis---------------------------------------------------- 4
mendations----------------------------------------- 5
PART B
Payback Analysis------------------------------------------- 5
Present Value (NPV) Method------------------- 5
Assumptions of the above figures------------------------- 6
mendation--------------------------------------------- 6
Reference------------------------------------------------------- 6
Part A
Introduction
This report will show you the introduce the variances between Flexible Budget and Actual Part A. After considering, we will see the overview of anization’s current situation,to find the problems and solve are the detailed information about the materials variance, labor variance and overhead Part B, it evaluating the financial viability of the investment proposal.
Flex the Budget Figures
Original Budget
2000 units
Flexed Budget
1600 units
Actual results
1600 units
Variance F/A
￡
￡
￡
￡
Direct material
80000
64000
61600
2400
F
Direct labour
36000
28800
35200
6400
A
Variable Production Overheads
4000