Venture 2002 – Einführung in das Finanzplan-Modell.pptVIP

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Venture 2002 – Einführung in das Finanzplan-Modell.ppt

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Venture 2002 – Einführung in das Finanzplan-Modell

Venture 2002 – introduction to the financial planning model ELEMENTS OF THE ANNUAL ACCOUNTS The financial planning model supports participants in Venture 2002 in preparing the three main elements of a companys annual accounts: the profit and loss statement, the balance sheet and the cash flow calculation. The profit and loss statement (PL) reveals the monthly/annual profit by comparing sales against the costs incurred. For each product area, the sales and the costs associated with production are calculated (gross margin), as are the additional costs for development/engineering, marketing and sales, publicity and administration. At company level the financial result and the tax load are also calculated. The balance sheet provides information about the sources and use of companys capital. The company is financed with equity and debt, and invests this money in the fixed and liquid assets needed for its operations. The model calculates separately the investment in and depreciation of assets in all sectors (production, development/engineering, marketing, administration). The cash flow calculation is the most important planning tool in the start-up phase. It is derived from both the balance sheet and the PL statement but, unlike the PL statement, it provides information on the companys liquidity. Insufficient liquidity is as much a reason for bankruptcy as excessive debt: only if there is sufficient liquidity can staff, suppliers and creditors be paid at the end of the month – regardless of how profitable the company is. Unlike the PL statement, the cash flow calculation shows actual income and expenditure: investments, for example, are shown at their full cost at the time the investment is made, and not, as in the PL statement, factoring in depreciation over a period of time. OVERVIEW OF THE FINANCIAL PLANNING MODEL STRUCTURE OF THE MODEL The model consists of seven Excel spreadsheets: Spreadsheet 1(Instructions) Contains the essential usage instructions Spreadshee