HND财政预算报告范本(英文版)

. . .

￡2,400 F

b) Direct material usage :

Budgeted price* (Budgeted Quantity – Actual Quantity) =￡10per kg * (4kg * 1,600-5,600kg)= ￡8,000 F

c) Direct material price :

Actual Quantity* (Budgeted price – Actual price)=5,600kg*(￡10 per kg -￡11 per kg) =￡5,600A

d) Direct labor total :

Budgeted Hours*Budgeted Rate – Actual hours*Actual Rate =(2hours*1600*￡9)- ￡35200=￡6,400A

e) Direct labor rate :

Actual Hours*(Budgeted Rate – Actual Rate) =3,520hours*(￡9-￡10)= ￡3,520A

f) Direct labor efficiency :

Budgeted Rate*(Budgeted Hours – Actual Hours) =￡9-(2hours*1600-3520hours)= ￡2,880A

g) Total overhead :

(Budget Variable Overhead + Budget Fixed Overhead) - (Actual Variable Overhead + Actual Fixed Overhead) = (￡4000 + ￡8200) - (￡3200 + ￡8600) = ￡400 F

Part B

1. Payback period method

Year Yearly net cash flow ￡ (1,000,000) 160,000 160,000 320,000 320,000 320,000 Cumulative cash flow ￡ (1,000,000) (840,000) (680,000) (360,000) (40,000) 280,000 0 1 2 3 4 5 . . . .

. . .

Net cash benefits 280,000 280,000 Payback = 4 + 40,000/320,000= 4.125 years

2. Discount cash flow technique(net present value)

Calculation of Net Present Value（NPV）at 10%

Year Annual cash flow Present value factors 10% 1.000 0.909 Present at ￡ 145,440 ) ￡ (1,000,000Value 0 1 ￡ (1000,000) 160,000 2 160,000 3 320,000 4 320,000 5 320,000 Net Present Value （NPV）

0.826 0.751 0.683 0.621 132,160 240,320 218,560 198,720 935,200 (64,800) . . . .