BEAUTIFY NAILS CENTER
Fashion Nails Project
$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,000
$10,000
$1,814
$4,100
$3,746
Cost Structure
Gross ProfitFixed Costs / OverheadVariable costs
0%10%20%30%40%50%60%70%80%90%
100%
19%
42%
39%
Cost Structure based on Sales= 100%
Gross ProfitFixed Costs / OverheadVariable costs
Income Statement For Period Covering 01/01/2011 to 04/30/2011Revenues
Income Statement For Period Covering 05/01/2011 to 08/31/2011
Revenues
Income Statement For Period Covering 09/01/2011 to 12/31/2011
Revenues
Income Statement For Period Covering 01/01/2011 to 12/31/2011Revenues
Balance Sheet 12- 31-2011
CONCLUSIONS
IncomeDuring the year, the sales were a bit constant. The months
of more sales were January, March, April and September. Whereas, the months of less sales were June, July, October and December. Due to the fact that these sales depend on many factors as: the marketing that is realized, the season of the year (summer/winter/holidays) and the disposition
of the clients.
VARIABLE COSTSVariable costs
Inventory 1Item
QPrice Each Total
Acrylic powder 1 $6,00 $6,00Nail jelly 1 $4,00 $4,00Cotton 1 $5,00 $5,00Antifungal 2 $4,00 $8,00Bofer 5 $1,00 $5,00Manicure Brush 5 $0,50 $2,50recipent for pedicure 5 $1,00 $5,00Total $35,50
Variable costs
Inventory 2
Cutting tips 1 $1,00 $1,00
Hand cream 2 $4,00 $8,00
Thinner for nail enamel 3 $3,00 $9,00
Bottlebrush 10 $2,00 $20,00
Nail polish(masglo) 2 $1,00 $2,00
Big glue 4 grams 100 $0,50 $50,00
lima 6 $0,50 $3,00
Orange sticks 100 $0,10 $10,00
Total $103,00
Variable costsInventory 3
Towels 5 $2,00 $10,00kickstad 2 $0,25 $0,50whiter square tips 5 $12,00 $60,00white curves tips 5 $12,00 $60,00large natural tips 5 $12,00 $60,00big clear tips 5 $12,00 $60,00Total $250,50
Variable CostsDuring the year the item of variable costs does not have
many expenses to the company. Usually implemented a similar inventory for each month, variable costs are
composed of three inventories.
In conclusion, the company has healthy accounts. We know if we have more money, we can to spend a little
more in overhead, but if the company do not have enough money is illogical spend more that the company have. I
consider that, is vital to be clear the company cannot incurrent unnecessary speeds.
Overhead
Fixed CostsFixed costs behavior will be maintained, only to be taken
into account which must be paid at certain times and how often such as patents and certain taxes and land taxes. In
the case of Beautify Nails Center should cancel every four months, respectively in April, August and December.
Top Related