Computer Science Assessment - CREATING A SPREADSHEET FOR DECISION SUPPORT

1_bakery.xlsx

Sheet1

Bakery
Constants	2014	2015	2016	2017
Tax rate	NA	30%	30%	30%
Minimum cash needed to start year	NA	$1,000,000	$1,000,000	$1,000,000
Fixed administrative expense	NA	$225,000	$235,000	$245,000
Interest rate for year	NA	5.50%	6.00%	6.00%
Business days per year	NA	364	365	364
Cost per doughnut	NA	$0.15	$0.17	$0.19
Cost per cup of coffee	NA	$1.65	$1.75	$1.85
Cost per muffin	NA	$1.25	$1.50	$1.75
Average salary per worker	NA	$25,000	$26,000	$27,000
Inputs	2014	2015	2016	2017
Sell muffins? (Y=Yes, N=No)	NA		NA	NA
Growth rate (H=High, M=Medium, L=Low)	NA
Pricing Power (Y/N)?	NA		NA	NA
Summary of key results	2014	2015	2016	2017
Net income after taxes	NA
End-of-year cash on hand	$1,000,000
End-of-year debt owed	$0
Calculations	2014	2015	2016	2017
Average number of doughnuts sold per day	1,250
Average cups of coffee sold per day	1,000
Average number of muffins sold per day	NA
Margin per item	NA
Number of workers	3
Income and Cash Flow Statements	2014	2015	2016	2017
Beginning-of-year cash on hand	NA
Revenue	NA	NA	NA	NA
Yearly doughnut revenue	NA
Yearly coffee revenue	NA
Yearly muffin revenue	NA
Total revenue	NA
Costs	NA	NA	NA	NA
Yearly doughnut costs	NA
Yearly coffee costs	NA
Yearly muffin costs	NA
Salary costs	NA
Fixed administrative costs	NA
Total costs	NA
Income before interest and taxes	NA
Interest expense	NA
Income before taxes	NA
Income tax expense	NA
Net income after tax	NA
	NA
Net cash position (NCP)	NA
Borrowing from bank	NA
Repayment to bank	NA
End-of-year cash on hand	$1,000,000
Debt Owed	2014	2015	2016	2017
Beginning-of-year debt owed	NA
Borrowing from bank	NA
Repayment to bank	NA
End-of-year debt owed