Buns面包房:编制和运用全面预算
Jason C. Porter University of Idaho 背景
Buns面包房是一家接受食品杂货店和便利商店订货的、中 等规模的地区性面包房。由于其享有盛誉的品牌,它也开 了一家小的咖啡馆,做直接上门的生意。 为了保持高质量的标准,Buns只生产了三种产品:早 餐用的松糕1、新鲜面包、和掺有小巧克力块的甜饼。虽然 在过去的几年里生意都很不错,但幸运地是,有一次在接 触到一家大型连锁店后,这使得它的品牌推广到了当地以 外。自从这份新的合约生效以来,生意兴隆发展。 面包房的创始人和总经理(CEO)Andy Griff约定一 家创业投资公司于下周见面。这次晤谈有可能会把Buns的 一些股份卖出去,并且与创业投资公司建立一个信用额度。 如果Andy能够取得这份额外的资金,这就能为未来几年的 发展目标提供充足的资金。这家创业投资公司的评估小组 要求Andy在晤谈时除了提供预计的会计报表以外,也要提 供一份分季度的全面预算。他们已经表示对Buns的每股收 益(EPS)、营业所得现金流量和毛利特别感兴趣,并指 出这些指标的好成绩会对取得最终的批准起到决定性的作 用。 以Andy的管理风格,他立即把编制预算的任务布臵 给新雇为总会计师的Nicole Quarterman。由于这个项目是
1.
Teresa Stephenson University of Wyoming
布臵给她的第一项任务,Nicole首先约定与各部门的经理 进行晤谈,收集预算所需要的信息,同时也对公司的情况 有进一步的了解。
第I部分:编制预算 与各部门经理晤谈
与销售部晤谈
从走廊向销售经理Jeff Barza的办公室走去时,Nicole读着
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2, NO. 2, ART. 3, JUNE 2009
Jeff取出一个文件夹。“这两个季度的销售总额分别为 $802,000和$1,002,500,从回收款按预期回收日期分类的数 字来看,还有相当一部分没有能在预计日期收回来。” “我想我要知道的就是这些情况。如果我忘了什么, 我会再来麻烦你的。多次打扰你,是件乐事。而且你现在 还欠我一次访谈啦。”
Nicole松了一口气。“这是个好主意,Phil。” 他们坐了下来,Nicole提出了第一个问题。“嗯,Phil, 我需要知道我们手头的存货有多少。” “唔,我们手头的产成品库存不多。如果保存过久, 甜饼和面包都会变乾。我想我们通常只保持两天的库存, 以应付运输和咖啡馆的需要。” “唔,你是按照每季度90天来作估计的吧?”
与生产部晤谈
Nicole在走去和Buns的厨师长Phil Mainster会晤时,叹了一 口气。她对Jeff要求把一季度的销售量作巨额削减,心中 没有底。初来乍到,她不知道应该怎么办才好。当然,在 这个时候,她也没有很多时间来考虑这个问题。她以前曾 和Phil见过面,所以知道这将是一次有趣的会晤。 正如她所猜想的,Phil正在面包房里而不在他的办公 室里。“Phil”她一边喊他,一边趋步向前,“你是不是忘了 我要来找你?” “我?忘了?”Phil用一种吃惊的腔调问道。看到他脸
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