Page 18 - Management Accounts Design Feb 2017 v7

Profit and Loss Account

MONTH YEAR-TO-DATE
Description £(000)
Act Bud A v B Act Bud A v B
Sales 1,300 1,303 (4) 1,300 1,303 (4)
HO Rebates 8 12 4 8 12 4
NET SALES 1,291 1,291 0 1,291 1,291 0

Std Cost of Sales 577 557 (20) 577 557 (20)
Value of Production (424) (475) (52) (424) (475) (52)
Direct Material Costs 243 256 14 243 256 14
Direct Labour Costs 112 108 (4) 112 108 (4)
Production Overheads 105 107 2 105 107 2
Total Cost of Sales 613 553 (60) 613 553 (60)

GROSS CONTRIBUTION 678 738 (60) 678 738 (60)
Production Overheads Recovery (105) (107) (2) (105) (107) (2)
Indirect Labour Costs 275 282 7 275 282 7
Sales Commission 16 9 (7) 16 9 (7)
People Costs 14 13 (1) 14 13 (1)
Expenses 32 29 (3) 32 29 (3)
Office and IT Costs 28 40 11 28 40 11
Facilities Costs 22 26 4 22 26 4
Vehicle Costs 7 3 (4) 7 3 (4)
Planned Maintenance 17 11 (7) 17 11 (7)
Reactive Maintenance 0 0 0 0 0 0
Production Costs 5 0 (5) 5 0 (5)
Dispatch Costs 31 47 16 31 47 16
Quality Costs 14 7 (7) 14 7 (7)
Technical Costs 20 17 (3) 20 17 (3)
Sales Rebates and Costs 34 22 (12) 34 22 (12)
Marketing 47 32 (15) 47 32 (15)
Regional Events and Exhibitions 0 0 0 0 0 0
Regional Catalogues 0 0 0 0 0 0
Regional Media Advertising 0 0 0 0 0 0
Regional CSA and Hospitality 0 0 0 0 0 0
Finance Professional Fees 25 23 (2) 25 23 (2)
Depreciation and Amortisation 31 34 3 31 34 3
Total Overheads 514 487 (28) 514 487 (28)

PRP /Bonus 28 26 (2) 28 26 (2)
EBIT 136 226 (90) 136 226 (90)

Profit on sale of Assets 0 0 0 0 0 0
Exchange Gains / (Losses) (0) 0 0 (0) 0 0
Pension Lump Sum 0 0 0 0 0 0
Exceptional Items 10 64 54 10 64 54
NET PROFIT BEFORE INTEREST 126 162 (36) 126 162 (36)

Interest Received (1) (5) (3) (1) (5) (3)
NET PROFIT 127 166 (39) 127 166 (39)