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  Optimal Operating Statement (Maximum Performance)
This analysis applies the best performance percentages over 4 years to sales. It shows what the business could do if it performed at its maximum potential.
   

-$-

Best
-%-'s

 

1997

GROSS SALES  

$2,203,471

100.00%

 

$2,203,471

DISCOUNTS/ALLOWANCES  

($11,324)

   

($22,500)

NET SALES  

$2,192,147

99.95%

 

$2,180,971

           
DIRECT MATERIAL COST  

$860,276

39.04%

 

$860,276

DIRECT LABOR COST  

$368,389

16.72%

 

$449,701

OTHER DIRECT COSTS  

$262,252

11.90%

 

$389,025

TOTAL COST OF SALES  

$1,633,525

74.13%

 

$1,699,002

GROSS PROFIT  

$455,842

20.69%

 

$481,969

           
SALES SALARY/COMMISSION        

$6,000

ADVERTISING  

$0

0.00%

 

$6,000

OTHER SELLING EXPENSE  

$0

0.00%

 

$0

TOTAL SELLING EXPENSE  

$0

0.00%

 

$12,000

           
OWNER/OFFICER SALARY  

$243,105

11.03%

 

$170,080

ADMINISTRATIVE SALARY  

$36,061

1.64%

 

$37,895

OTHER ADMINISTRATIVE EXPENSES  

$0

0.00%

 

$0

           
TOTAL OPERATING EXPENSES  

$2,110,654

95.79%

 

$2,123,571

           
OPERATING PROFIT/-LOSS  

$71,875

3.26%

 

$57,400

           
TOTAL OWNERSHIP RETURN  

$314,980

16.44%

 

$286,028

           

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