Model Overview

Overview

The purpose of this workbook is to manage a café's operational budget

Select Financial Year 2019/20

Select Scenario P1

Worksheet Description
Dashboard Summary of business budget reports
Expense Plan List of business expenses by month
Revenue Plan List of product revenue by month
Staff Plan Schedule of staff and pay per month
Sales Plan Calculation of sales related input expenses
Expense Types Schedule of expenses and categorization as fixed/variable
Lists Complete set of lists for drop-down boxes

Legend

Black Text Data, headings, formulas, instructions and pre-defined fields

Red Text Critical notes and administrator changes

These cells require data input and/or a selection to be made

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 Model Overview

Table headings

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 Dashboard

Café Business Budget Dashboard

Revenue vs. Expenses

Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 TOTAL
Revenue $ 49,910 $ 45,570 $ 47,740 $ 43,054 $ 41,097 $ 45,011 $ 35,679 $ 46,280 $ 56,488 $ 61,732 $ 68,208 $ 71,456 $ 612,225
Expenses -$ 26,542 -$ 25,706 -$ 26,124 -$ 25,226 -$ 24,849 -$ 25,603 -$ 24,487 -$ 26,474 -$ 27,801 -$ 28,818 -$ 29,913 -$ 30,498 -$ 322,041
Net Result $ 23,368 $ 19,864 $ 21,616 $ 17,828 $ 16,248 $ 19,408 $ 11,192 $ 19,806 $ 28,687 $ 32,914 $ 38,295 $ 40,958 $ 290,184

Operating Result by Month Profit Margin per Sale Expenses Compostion

$50,000
$40,000 Doppio 0%2% Staff
6% Rent
$30,000
$20,000 Utilities
Espresso 35% Insurance
$10,000
27% Equipment Lease
$-
Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Marketing
-$10,000 Cappuccino
Coffee Beans
-$20,000
Milk
-$30,000
Latte 1% Sugar
-$40,000 18% Cup
3% 5%
Revenue Expenses Net Result $- $1.00 $2.00 $3.00 $4.00 $5.00 3%

Profit Margin

Product Avg. Sale Price Avg. Input Cost Margin

Latte $ 4.60 $ 0.97 $ 3.63
Cappuccino $ 4.87 $ 0.95 $ 3.92
Espresso $ 3.60 $ 0.44 $ 3.16
Doppio $ 4.07 $ 0.75 $ 3.32

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 Expense Plan

Expense Plan
Expense Type Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 TOTAL
Staff $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 112,500
Rent $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ 5,200 $ 58,200
Utilities $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 15,000
Insurance $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 800 $ 9,600
Equipment Lease $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 750 $ 9,000
Marketing $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 250 $ 3,000
Coffee Beans $ 7,342 $ 6,703 $ 7,022 $ 6,320 $ 6,033 $ 6,607 $ 5,216 $ 6,821 $ 7,844 $ 8,581 $ 9,467 $ 9,918 $ 87,873
Milk $ 1,695 $ 1,548 $ 1,621 $ 1,481 $ 1,414 $ 1,548 $ 1,234 $ 1,483 $ 1,705 $ 1,936 $ 2,070 $ 2,168 $ 19,903
Sugar $ 54 $ 50 $ 52 $ 47 $ 45 $ 49 $ 39 $ 50 $ 57 $ 62 $ 68 $ 71 $ 644
Cup $ 526 $ 480 $ 503 $ 453 $ 432 $ 473 $ 374 $ 496 $ 570 $ 614 $ 684 $ 716 $ 6,321
- $ -
- $ -
- $ -
TOTAL $ 26,542 $ 25,706 $ 26,124 $ 25,226 $ 24,849 $ 25,603 $ 24,487 $ 26,474 $ 27,801 $ 28,818 $ 29,913 $ 30,498 $ 322,041

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 Revenue Plan

Revenue Plan

Pricing Table

The following table highlights product sales price per month

Product Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Latte $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.50 $ 4.80 $ 4.80 $ 4.80 $ 4.80
Cappuccino $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 4.80 $ 5.00 $ 5.00 $ 5.00 $ 5.00
Espresso $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.50 $ 3.80 $ 3.80 $ 3.80 $ 3.80
Doppio $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.00 $ 4.20 $ 4.20 $ 4.20 $ 4.20
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

Revenue Table

The following table highlights product revenue per month

Product Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Latte $ 20,700 $ 18,900 $ 19,800 $ 17,820 $ 17,010 $ 18,630 $ 14,175 $ 19,800 $ 24,288 $ 23,232 $ 25,200 $ 26,400
Cappuccino $ 16,560 $ 15,120 $ 15,840 $ 14,784 $ 14,112 $ 15,456 $ 13,104 $ 12,480 $ 14,950 $ 22,000 $ 23,100 $ 24,200
Espresso $ 8,050 $ 7,350 $ 7,700 $ 6,930 $ 6,615 $ 7,245 $ 5,880 $ 8,400 $ 10,488 $ 10,032 $ 11,970 $ 12,540
Doppio $ 4,600 $ 4,200 $ 4,400 $ 3,520 $ 3,360 $ 3,680 $ 2,520 $ 5,600 $ 6,762 $ 6,468 $ 7,938 $ 8,316
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 49,910 $ 45,570 $ 47,740 $ 43,054 $ 41,097 $ 45,011 $ 35,679 $ 46,280 $ 56,488 $ 61,732 $ 68,208 $ 71,456

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 Staff Plan

Staff Plan
Staff Annual Salary Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Joe $ 25,000 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083 $ 2,083
Emily $ 26,000 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167 $ 2,167
Charles $ 18,000 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1,500
Jason $ 11,000 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917 $ 917
Kylie $ 15,000 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250 $ 1,250
Agnes $ 17,500 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458 $ 1,458
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375 $ 9,375

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 Sales Plan

Sales Plan

Days per Month

Month Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Days 23 21 22 22 21 23 21 20 23 22 21 22

Sales Amount

The following table estimates sales per day

Product Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Latte 200 200 200 180 180 180 150 220 220 220 250 250
Cappuccino 150 150 150 140 140 140 130 130 130 200 220 220
Espresso 100 100 100 90 90 90 80 120 120 120 150 150
Doppio 50 50 50 40 40 40 30 70 70 70 90 90

Inputs per Product

The following table estimates volume per sale

Inputs Latte Cappuccino Espresso Doppio Unit Notes Cost of Inputs Notes Cost per Unit Notes
Coffee Beans 25.0 25.0 14.0 25.0 Grams $ 28.00 Price per Kilogram $ 0.028 Price per Gram
Milk 200.0 180.0 - - Millilitres $ 1.10 Price per Litre $ 0.001 Price per Millilitre
Sugar 8.0 6.0 3.0 3.0 Grams $ 0.80 Price per Kilogram $ 0.001 Price per Gram
Cup 0.90 0.90 0.95 0.95 Number $ 0.05 Price per Cup $ 0.050 Price per Cup

TOTAL Cost per Product $ 0.97 $ 0.95 $ 0.44 $ 0.75

Total Product Inputs per Day

The following table calculates total product inputs per day

Product Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Coffee Beans 11,400 11,400 11,400 10,260 10,260 10,260 8,870 12,180 12,180 13,930 16,100 16,100
Milk 67,000 67,000 67,000 61,200 61,200 61,200 53,400 67,400 67,400 80,000 89,600 89,600
Sugar 2,950 2,950 2,950 2,670 2,670 2,670 2,310 3,110 3,110 3,530 4,040 4,040
Cup 458 458 458 412 412 412 357 496 496 559 651 651
- - - - - - - - - - - -

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 Sales Plan

- - - - - - - - - - - -

Total Product Input Costs

The following table calculates total Input Costs

Product Jul-20 Aug-20 Sep-20 Oct-20 Nov-20 Dec-20 Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21
Coffee Beans $ 7,342 $ 6,703 $ 7,022 $ 6,320 $ 6,033 $ 6,607 $ 5,216 $ 6,821 $ 7,844 $ 8,581 $ 9,467 $ 9,918
Milk $ 1,695 $ 1,548 $ 1,621 $ 1,481 $ 1,414 $ 1,548 $ 1,234 $ 1,483 $ 1,705 $ 1,936 $ 2,070 $ 2,168
Sugar $ 54 $ 50 $ 52 $ 47 $ 45 $ 49 $ 39 $ 50 $ 57 $ 62 $ 68 $ 71
Cup $ 526 $ 480 $ 503 $ 453 $ 432 $ 473 $ 374 $ 496 $ 570 $ 614 $ 684 $ 716
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -

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 Expense Types

Expense Types
Expense Type Fixed/Variable
Staff Fixed
Rent Fixed
Utilities Fixed
Insurance Fixed
Equipment Lease Fixed
Marketing Fixed
Coffee Beans Variable
Milk Variable
Sugar Variable
Cup Variable

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 Lists

Lists

Expense Type
Fixed
Variable

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