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iMBAX-628 Unit 5 Case Study:   Budgeting

A new company, Apex, was started on   December 1, 2013. Below are their sales forecast and other financial   information. Based on this information, provide an financial analysis that   includes the following: 

1) Prepare an income statement budget.

2) Prepare a cash flow budget

3) Does the company have enough   capitalization?

4) Which month does the company achieve   positive cash flow?

Sales   Forecast:

January 2014 $100,000

February $150,000

March $200,000

April  $200,000

May $300,000

June $300,000

July $300,000

…Each month thereafter

Salaries: $30,000/month

Facilities: $10,000/month

Admin: $10,000/month

Cost of Goods Sold: 60% of sales 

COGS cash disbursement 1 month prior to sale

No cash sales. 

Receivables are collected as follows:

70% collected the following month of sales

20% two months after the sale

10% three months after the sale

   Company has $250,000 in cash currently and a line of credit for $200,000

Rubric for Case Study Assignments

   

     Criterion

 Proficient to Exemplary
    (90–100)

Proficient to Development Needed
    (80–89)

Development Needed to Deficient
    (70–79)

Deficient
    (Below 60 – 69)

     Score

 

Completeness

Complete     in all respects; reflects all requirements

Complete     in most respects; reflects most requirements

Incomplete     in many respects; reflects few requirements

Incomplete     in most respects; does not reflect requirements

 

Understanding

Demonstrates a sophisticated     understanding of the topic(s) and issue(s)

Demonstrates an accomplished     understanding of the topic(s) and issue(s)

Demonstrates an acceptable     understanding of the topic(s) and issue(s)

Demonstrates an inadequate     understanding of the topic(s) and issue(s)

 

Analysis,     evaluation, and recommendations

Presents     an insightful and thorough analysis of all issues identified; includes all     necessary financial calculations

Presents     a thorough analysis of most issues identified; includes most necessary     financial calculations

Presents     a superficial analysis of some of the issues identified; omits necessary     financial calculations

Presents     an incomplete analysis of the issues identified

 

Makes appropriate and powerful     connections between the issues identified and the strategic concepts     studied in the reading; demonstrates complete command of the strategic     concepts and analytical tools studied

Makes appropriate connections     between the issues identified and the strategic concepts studied in the     reading; demonstrates good command of the strategic concepts and analytical     tools studied

Makes appropriate but somewhat     vague connections between the issues and concepts studied in the reading;     demonstrates limited command of the strategic concepts and analytical tools     studied

Makes little or no connection     between the issues identified and the strategic concepts studied in the     reading

 

Supports     diagnosis and opinions with strong arguments and evidence; presents a     balanced and critical view; interpretation is both reasonable and objective

Supports     diagnosis and opinions with reasons and evidence; presents a fairly     balanced view; interpretation is both reasonable and objective

Supports     diagnosis and opinions with limited reasons and evidence; presents a     somewhat one-sided argument

Supports     diagnosis and opinions with few reasons and little evidence; argument is     one-sided and not objective

 

Presents detailed, realistic,     and appropriate recommendations clearly supported by the information     presented and concepts from the reading

Presents specific, realistic,     and appropriate recommendations supported by the information presented and     concepts from the reading

Presents realistic or     appropriate recommendations supported by the information presented and     concepts from the reading

Presents realistic or appropriate     recommendations with little, if any, support from the information presented     and concepts from the reading

 

Research

Supplements     case study with relevant and extensive research into the present situation     of the company; clearly and thoroughly documents all sources of information

Supplements     case study with relevant research into the present situation of the     company; documents all sources of information

Supplements     case study with limited research into the present situation of the company;     provides limited documentation of sources consulted

Supplements     case study, if at all, with incomplete research and documentation

 

Writing     mechanics

Writing demonstrates a     sophisticated clarity, conciseness, and correctness; includes thorough     details and relevant data and information; extremely well-organized

Writing is accomplished in terms     of clarity and conciseness and contains only a few errors; includes     sufficient details and relevant data and information; well-organized

Writing lacks clarity or     conciseness and contains numerous errors; gives insufficient detail and     relevant data and information; lacks organization

Writing is unfocused, rambling,     or contains serious errors; lacks detail and relevant data and information;     poorly organized

 

APA     guidelines

Uses     APA guidelines accurately and consistently to cite sources

Uses     APA guidelines with minor violations to cite sources

Reflects     incomplete knowledge of APA guidelines

Does     not use APA guidelines

 

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