Short-Term Financial Management
To avoid any uncertain" rel="nofollow">inty regardin" rel="nofollow">ing his busin" rel="nofollow">iness' fin" rel="nofollow">inancin" rel="nofollow">ing needs at the time when such needs may arise, Cyrus Brown wants to develop a cash budget for
his latest venture: Cyrus Brown Manufacturin" rel="nofollow">ing (CBM)- He has estimated the followin" rel="nofollow">ing sales forecast for CBM over the next 9 months:
March $100,000
April $275,000
May $320,000
June $450,000
July $700,000
August $700,000
September $825,000
October $500,000
November $115,000
He has also gathered the followin" rel="nofollow">ing collection estimates regardin" rel="nofollow">ing the forecast sales:
Payment collection within" rel="nofollow">in the month of sale = 25%
Payment collection the month followin" rel="nofollow">ing sales = 55%
Payment collection the second month followin" rel="nofollow">ing sales = 20%
Payments for direct manufacturin" rel="nofollow">ing costs like raw materials and labor are made durin" rel="nofollow">ing the month that follows the one in" rel="nofollow">in which such costs have been in" rel="nofollow">incurred-
These costs are estimated as follows:
March $187,500
April $206,250
May $375,000
June $337,500
July $431,250
August $640,000
September $395,000
October $425,000
Additional fin" rel="nofollow">inancial in" rel="nofollow">information is as follows:
Admin" rel="nofollow">inistrative salaries will approximately amount to $35,000 a month-
Lease payments around $15,000 a month-
Depreciation charges, $15,000 a month-
A one-time new plant in" rel="nofollow">investment in" rel="nofollow">in the amount of $95,000 is expected to be in" rel="nofollow">incurred and paid in" rel="nofollow">in June-
Income tax payments estimated to be around $55,000 will be due in" rel="nofollow">in both June and September.
And fin" rel="nofollow">inally, miscellaneous costs are estimated to be around $10,000 a month-
Cash on hand on March 1 will be around $50,000, and a min" rel="nofollow">inimum cash balance of $50,000 shall be on hand at all times-
To receive full credit on this assignment, please show all work, in" rel="nofollow">includin" rel="nofollow">ing formulas and calculations used to arrive at the fin" rel="nofollow">inancial values-
Group Project Guidelin" rel="nofollow">ines
As a group, prepare a monthly cash budget for Cyrus Brown Manufacturin" rel="nofollow">ing for the 9-month period of March through November-
Use Excel to prepare the monthly cash budget-
Based on your cash budget fin" rel="nofollow">indin" rel="nofollow">ings, answer the followin" rel="nofollow">ing questions:
Will the company need any outside fin" rel="nofollow">inancin" rel="nofollow">ing?
What is the min" rel="nofollow">inimum lin" rel="nofollow">ine of credit that CBM will need?
What do you thin" rel="nofollow">ink of CBM's cash position durin" rel="nofollow">ing the budget period? Do you see any concerns for the company in" rel="nofollow">in this regard?
If you were a bank manager, would you want CBM as your client? Why or why not?