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Marketing Plan-Budget of AT&T Sync Phone Essay

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Purpose of This Business Plan

This business plan is to provide vital information to potential investors or lenders such as projection of revenue, profit, and capital requirements for decision making. The failure rate for small businesses is extremely high, often because the entrepreneur underestimated the amount of capital that would be required. The Cash Flow Statement in the form of will shows the cash position of our company.

The management decisions will have long-term effects and it is important that they should be based upon a true understanding of the past with a logical estimate of the future. In the business of AT & T Sync phone, detailed knowledge of the business and its environment will be possessed by perhaps finance and administration managers. It is likely that there will be a host of factors that could adversely affect the company’s future or, alternatively, which could be exploited if the company was prepared in advance to take advantage of them.. The main purpose here is not to consider forecasting at length but to relate it to budgeting. Basic problems will be highlighted and two major areas of forecasting them considered, i.e. sales and production.

Projected Net Sales and Net Income

The duty of a company manager doesn’t end in ensuring that his/her company produces some high-quality products/services, but also includes the burden of apportioning the right prices to the costs to the point of break-even. The product prices depending on the primary purposes of the organizations: whether to make a lot of profits or to serve the society justifiably.

Projected Sales

Sales increased from year one to year two as shown by the chart above. The profits also increased as the sales increased. This means the increase in profits was due increase in sales not the charge of gross profit margin.

Basis for Financial Projections

Sales projections: Sales have been projected to be 500,000 units in the first month which will increase at a rate of 1850 per month and 6,122,100 units in the first year. This will bring revenue of equivalent to $ 10,713,675 at unit prices of $ 1.75. Cost of sales AT & T Sync phone will be $1.34 per unit. This will be 76.6% of the revenue generated in the first year. Cost of sales will consist of all cost that brings AT & T Sync phone into the consumable state.

Payroll:-As of right now, the AT & T Sync phone production unit doe not need more than 50 employees. Also, the AT & T Sync phone is not going to yield massive profits in the first few years. When the brand starts to grow and make profit then he will be able to generate enough money to be independent.

Depreciation expense: The depreciation is charged at 20% on straight line. That is 110,000/20% which is 22,000 per year.

Insurance Expense: Insurance costs will be paid by the earnings of the business. Fire, theft, injury, liability and other coverage are needed. So far no particular insurance company has been selected but this cost is estimated to be 150 pounds per year for building. This cost is an estimate.

Schedule B-1
Total
FebMarAprMayJunJulAugSepOctNovDec1st Year
Sales (per Sched. B-2)878,238881,475884,713887,950891,188894,425897,663900,900904,138907,375910,61310,713,675
Cost of sales (Sched. B-3)672,479674,958677,437679,916682,395684,874687,353689,832692,311694,790697,2698,203,614
Gross Profit205,759206,517207,276208,034208,793209,551210,310211,068211,827212,585213,3442,510,061
Gross Profit %23.4%23.4%23.4%23.4%23.4%23.4%23.4%23.4%23.4%23.4%23.4%23.4%
Operating expenses:
Officers salaries1,0001,0001,0001,0002,0002,0002,0002,0002,0002,0002,00019,000
Other payroll (Sched. B-5)35,00035,00035,00035,00035,00035,00035,00035,00035,00035,00035,000420,000
Payroll taxes14%5,0405,0405,0405,0405,1805,1805,1805,1805,1805,1805,18061,460
Employee benefits4%1,4401,4401,4401,4401,4801,4801,4801,4801,4801,4801,48017,560
Advertising (Sched. B-6)17,56517,63017,69417,75917,82417,88917,95318,01818,08318,14818,212214,274
Commissions0%000000000000
Depreciation1,8331,8331,8331,8331,8331,8331,8331,8331,8331,8331,83322,000
Insurance – liability1001001001001001001001001001001001,200
Insurance – casualty1501501502002002002002002002002002,200
Legal and accounting3003003003003003003003003003002,3005,600
Rent2,0002,0002,0002,0002,0002,0002,0002,0002,0002,0002,00024,000
Supplies4004004004004004004004004004004004,800
Telephone2002002002002002002002002002002002,400
Utilities4004004004004004004004004004004004,800
Other1,0001,0001,0001,0001,0001,0001,0001,0001,0001,0001,00012,000
Other000000000000
Total operating expenses66,42866,49366,55866,67267,91767,98268,04768,11168,17668,24170,306811,294
Profit before interest and taxes139,330140,024140,718141,362140,875141,569142,263142,957143,650144,344143,0381,698,767
Less: Interest expense(2,700)(2,200)(1,700)(1,200)(700)(200)(200)(200)(200)(200)(200)(13,400)
Profit before taxes136,630137,824139,018140,162140,175141,369142,063142,757143,450144,144142,8381,685,367
Less: income taxes35%589,879589,879
Net profit136,630137,824139,018140,162140,175141,369142,063142,757143,450144,144(447,041)1,095,489
Net profit %15.6%15.6%15.7%15.8%15.7%15.8%15.8%15.8%15.9%15.9%10.2%
Schedule C-1
JanFebMarAprMayJunJulAugSepOctNovDec
Net profit [per Income Statement]134,937136,630137,824139,018140,162140,175141,369142,063142,757143,450144,144(447,041)
Add:
Depreciation1,8331,8331,8331,8331,8331,8331,8331,8331,8331,8331,8331,833
Less:
Increase in receivables ( – )(1,750,000)(3,238)(3,238)(3,238)(3,238)(3,238)(3,238)(3,238)(3,238)(3,238)(3,238)(3,238)
Increase in inventory ( – )(2,593,548)(9,596)(9,596)(9,596)(9,596)(9,596)(9,596)(9,596)(9,596)(9,596)(9,596)(9,596)
Add:
Increase in accts payable690,0502,5442,5442,5442,5942,5442,5442,5442,5442,5442,5444,544
Total cash from operations(3,516,728)128,174129,368130,561131,755131,719132,913133,606134,300134,994135,688(453,497)
Office equipment(60,000)
Computer network(10,000)
Other depreciable assets(40,000)
Total cash for investment(110,000)00000000000
Capital paid in by owners3,000,00085,00080,00068,00055,00050,00035,00020,00015,0005,8005,800145,000
Long-term borrowing (repaid)48,00000000000000
Short-term borrowing (repaid)700,000(200,000)(100,000)(100,000)(100,000)(100,000)(100,000)00000
Total cash from financing3,748,000(115,000)(20,000)(32,000)(45,000)(50,000)(65,000)20,00015,0005,8005,800145,000
Net increase (decrease)121,27213,174109,36898,56186,75581,71967,913153,606149,300140,794141,488(308,497)
Cash – beginning balance0121,272134,445243,813342,374429,130510,848578,761732,367881,6681,022,4611,163,949
Cash – ending balance121,272134,445243,813342,374429,130510,848578,761732,367881,6681,022,4611,163,949855,452
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