Budgeting and control project assignment

Growth

150%

150%

150%

150%

150%

2017

2018

2020

2021

2022

2023

2024

2025

sales

232 500

697 500

2 092 500

COGS

104 625

310 989

943 987

Travelling expenses for projects.

14 987

40 790

130 976

Margin 1

112 888

345 721

1 017 537

%

48,6%

49,6%

48,6%

Indirect labor

50 000

80 000

144 000

Depreciation

0

82 099

89 074

Utilities

3 500

4 234

12 702

Total product cost

173 112

518 112

1 320 739

Margin 2

59 388

179 389

771 762

%

25,5%

25,7%

36,9%

Sales & marketing

50 000

100 767

176 534

Consulting

0

20 925

62 775

Administration

61 245

87 990

126 789

Operating income

-51 857

-30 294

405 664

OI %

-22%

-4%

19%

EBITDA

-51 857

51 805

494 737

-22%

7%

24%

Interest expense

0

27 209

35 820

EBT

-51 857

-57 502

369 843

Taxes

-12 964

-14 376

92 461

EAT

-38 893

-43 127

277 383

CAPEX

820 985

69 750

209 250

Assets

820 985

1 074 021

1 697 536

Fixed assets

820 985

808 637

928 813

Accounts receivable

0

171 986

515 959

Inventories

0

76 682

232 764

Cash

0

16 716

20 000

Liablilities

902 274

1 074 021

1 697 535

Accounts payable

0

25 561

77 588

Loans

602 274

758 155

1 032 853

Equity

300 000

290 306

587 094

Control line

-81 289

0

0

0

0

0

0

0