Cash-Flow Budget

Prepare the cash-flow budget for the restaurant. All the info needed of each account is given in the same row.
Find any liquidity problem.

Budget 2019 JANUARY FEBRUARY MARCH APRIL

FOOD REVENUE 30,000 42,000 60,000 125,000
BEVERAGE REVENUE 7,500 10,500 15,000 31,250
F&B REVENUE 37,500 52,500 75,000 156,250
OTHER REVENUE 1,000 2,000 4,027 8,087
TOTAL REVENUE 38,500 54,500 79,027 164,337
FOOD COST 10,500 14,700 21,000 43,750
BEVERAGE COST 2,100 2,940 4,200 8,750
F&B COST 12,600 17,640 25,200 52,500
STAFF 55,000 55,000 55,000 55,000
OVERTIME 1,000 12,204 10,528 17,684
WAGES AND SALARIES 56,000 67,204 65,528 72,684
OTHER op EXPENSES 3,273 4,633 6,717 13,969
TOTAL COSTS 71,873 89,476 97,445 139,152
P&L -33,373 -34,976 -18,418 25,185

JANUARY FEBRUARY MARCH APRIL

Incoming (invoices, cash, creditcards) 49940 56210 81088 161110

VAT input (operating) 3850 5450 7903 16434

Loans from owners 20000

Bank loan 40000 48000
Other incomings

Total incomings 89940 76210 129088 161110

Outgoings
Operating outflows 21540 22682 32321 61402

Total op. costs (exc salaries) 15,873 22,273 31,917 66,469

Salary 45000 56204 98528 61684

VAT output (operating) 2143 3007 4309 8973

VAT reconciliation 3000 -6140
VAT reconciliation paid 3000 0
Investments vat included (21%) 60,000 20,000

Loan repayments 2000 2000 2000 3000

taxes
insurance (NO VAT)
dividends
Interests 120 120 120 240

total outflow 71660 141006 152968 126325

Beginning balance 80000 98280 33484 9604

Closed balance 98280 33484 9604 44388

Find BEP and OL of June if we know:

Covers: 3790
Staff cost is fixed
60% of other expenses is fixed

Level of sales if we want to increase profit in 15000€

How much should be increase the revenue if we want to increase profit in 10%
n in the same row.

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER

130,000 180,000 190,000 205,000 180,000 122,000 85,000
32,500 45,000 47,500 51,250 45,000 30,500 21,250
162,500 225,000 237,500 256,250 225,000 152,500 106,250
15,378 38,378 48,515 54,390 26,113 6,952 5,045
177,878 263,378 286,015 310,640 251,113 159,452 111,295
45,500 63,000 66,500 71,750 63,000 42,700 29,750
9,100 12,600 13,300 14,350 12,600 8,540 5,950
54,600 75,600 79,800 86,100 75,600 51,240 35,700
55,000 55,000 55,000 55,000 55,000 55,000 55,000
19,088 28,138 30,501 33,114 26,911 17,165 11,980
74,088 83,138 85,501 88,114 81,911 72,165 66,980
15,120 22,387 24,311 26,404 21,345 13,553 9,460
143,808 181,125 189,613 200,618 178,856 136,959 112,140
34,071 82,253 96,402 110,022 72,257 22,494 -845

MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER

191083 265846 307406 334994 295541 199778 133439

17788 26338 28601 31064 25111 15945 11130

191083 265846 307406 334994 295541 199778 133439

77917 100032 115823 124357 115948 86369 59241

69,720 97,987 104,111 112,504 96,945 64,793 45,160

63088 116138 74501 77114 70911 61165 55980

9412 13228 14055 15188 13088 8747 6097

28946 35504
22806 35504
40,000

3000 3000 3000 3000 3000 3000 3000

2000
 60000 60000
240 240 240 240 240 240 240

204245 219410 216370 204711 290099 188278 118461

44388 31226 77663 168699 298982 304424 315924

31226 77663 168699 298982 304424 315924 330903

1440 120

t to increase profit in 10%

DECEMBER
78,000 1,427,000 66.5%
19,500 356,750 23.5%
97,500 1,783,750 90.0%
4,216 214,103 10.0%
101,716 1,997,853 100.0%
27,300 499,450 30.5%
5,460 99,890 28.1%
32,760 599,340 29.9%
55,000 660,000 33.6%
10,952 219,264 10.2%
65,952 879,264 43.8%
8,646 169,817 16.1%
107,357 1,648,421 86.8%
-5,641 349,431 13.2%
If we need to ask for a Loan, it will be paid in 4 years with 3% of mon
DECEMBER

114177 F&B revenue receipts are 80% of the current month and 20% of prev
10172 Other revenue receipts are 60% of current month and 40% of previo
Sales VAT is 10% in all cases

114177

48515 F&B costs are paid 60% of current month and 40% of previous mont
Other expenses, are paid 80% of current month and 20% of previous
41,406 avg VAT of expenses is 13,5%

98952 879264

5590 3 extra payments in March, june and December

VAT reconciliation is paid quarterly in the following month.

3000
 240

150707

330903

294373
n 4 years with 3% of montly interests.(equal payments)

nt month and 20% of previous month. December 2018 F&B revenue was 50,000
month and 40% of previous month. December 2018 other revenue was 12,000€

nd 40% of previous month. December F&B expenses were 17500

onth and 20% of previous one. December other expenses were 9,000€

ollowing month.
 june
covers 3790 BEP FC Find BEP and OL of Jun
FOOD REVENUE 180,000 Cmu
BEVERAGE REVENUE 45,000 Covers: 3790
F&B REVENUE 225,000 FC 68,432 Staff cost is fixed
OTHER REVENUE 38,378 TVC 112,693 60% of other expenses
TOTAL REVENUE 263,378 ASP 69.49297
FOOD COST 63,000 Vcu 29.73422 Level of sales if we wan
BEVERAGE COST 12,600 Cmu 39.75874
F&B COST 75,600 BEP 1721 covers 119,610 €
STAFF 55,000 MS 2069 covers 143,768 €
OVERTIME 28,138 OL 1.83
WAGES AND SALARIES 83,138
OTHER op EXPENSES 22,387 97,253 How much should be in
TOTAL COSTS 181,125
P&L 82,253

actual covers 3790

MS 2069

BEP covers 1721

0
Find BEP and OL of June if we know: LoS(Gp)= FC+GP
Cmu
Covers: 3790 ∆P=∆S*OL
Staff cost is fixed ∆S=∆P/OL
60% of other expenses is fixed

Level of sales if we want to increase profit in 15000€

LoS(97253)= 4167 covers 289596

∆S=∆P/OL 10.0% 289596
∆P= 18.2%
4167.27549 289596
How much should be increased the revenue if we want to increase profit in 10%
∆S=∆P/OL 5.5% 14,377
206.8811 5.5%

263,378

143,768 €

119,610 €