Page 10 - OCS Workbook - Day 2 Tasks (May 2018)

CIMA MAY 2018 – OPERATIONAL CASE STUDY

REFERENCE MATERIALS – SIMON JONES’ ANALYSIS

CHART

Supporting documents – Budgeted figures for 2018 (L$000s)

Shoulder Bags Totes Clutches Accessories Total

Revenue 100,112 89,570 20,670 21,772 232,124
Variable costs (25,328) (21,049) (5,498) (7,860) (59,735)

Contribution 74,784 68,521 15,172 13,912 172,389
C/S ratio 74.7% 76.5% 73.4% 63.9% 74.3%

Contribution 172,389
Fixed costs (156,634)

Operating profit 15,755

30 KAPLAN PUBLISHING