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A( t −[ n−1]) + ... + At −1 + At
Formula for Moving Average: Ft +1 =
n
Moving Average = Forecast
Actual
Numerical
3 Month Deviation Absolute 4 Month Absolute
Time Actual Moving = Actual - Deviatio Moving Deviatio
Year Month Period Sales Average Forecast n Δ |A-F| Average n Δ |A-F|
0
Year 1 Jan 1 245
Feb 2 244
Mar 3 250
Apr 4 260 246.33 13.67 13.67
May 5 265 251.33 13.67 13.67 249.75 15.25
Jun 6 260 258.33 1.67 1.67 254.75 5.25
Jul 7 255 261.67 (6.67) 6.67 258.75 3.75
Aug 8 245 260.00 (15.00) 15.00 260.00 15.00
Sep 9 240 253.33 (13.33) 13.33 256.25 16.25
Oct 10 255 246.67 8.33 8.33 250.00 5.00
Nov 11 265 246.67 18.33 18.33 248.75 16.25
Dec 12 270 253.33 16.67 16.67 251.25 18.75
Year 2 Jan 13 250 263.33 (13.33) 13.33 257.50 7.50
Feb 14 250 261.67 (11.67) 11.67 260.00 10.00
Mar 15 258 256.67 1.33 1.33 258.75 0.75
Apr 16 267 252.67 14.33 14.33 257.00 10.00
May 17 273 258.33 14.67 14.67 256.25 16.75
Jun 18 278 266.00 12.00 12.00 262.00 16.00
Jul 19 260 272.67 (12.67) 12.67 269.00 9.00
Aug 20 256 270.33 (14.33) 14.33 269.50 13.50
Sep 21 255 264.67 (9.67) 9.67 266.75 11.75
Oct 22 270 257.00 13.00 13.00 262.25 7.75
Nov 23 275 260.33 14.67 14.67 260.25 14.75
Dec 24 283 266.67 16.33 16.33 264.00 19.00
Year 3 Jan 25 276.00 270.75
ΣΔ| A-F|= 62.00 255.33 232.25
n= 21 21 20
MAD= 2.95 12.16 11.61
Absolute deviation = A - F
13.67 + 13.33 27
Average absolute deviation = = = 13 .5
2 2
280
270
Actual
Sales in Units
260
250
240
230
Forecast Sales
220
210
Year Feb M ar Apr M ay Jun Jul Aug Sep Oct Nov Dec Year Feb M ar Apr M ay Jun Jul Aug Sep Oct Nov Dec Year
1 Jan 2 3
Jan Jan
or Ft +1 = ( Ft ) + α ( At − Ft )
Year 1
Ft +1 = α ( At ) + (1 − α )( Ft )
FMarch = (0.1)(244) + (1 − 0.1)(245) = 24.4 + (0.9)(245) = 24.4 + 220.5
FMarch = 244.90
290
280
270
SALES IN $(000)
260
250
240
230
220
210
200
0 5 10 15 20 25 30
Figure 6-2 TIME PERIOD IN MONTHS
290
280
270
260
SALES IN $(000)
250
240
230
220
210
0
10
12
14
16
18
20
22
24
26
28
30
32
34
36
TIME IN MONTHS
Time Actual
Period Sales
2
Year Month (x) (y) x xy
Year 1 JAN 1 245 1 245
FEB 2 244 4 488
MAR 3 250 9 750
APR 4 260 16 1,040
MAY 5 265 25 1,325
JUN 6 260 36 1,560
JUL 7 255 49 1,785
AUG 8 245 64 1,960
SEP 9 240 81 2,160
OCT 10 255 100 2,550
NOV 11 265 121 2,915
DEC 12 270 144 3,240
Year 2 JAN 13 250 169 3,250
FEB 14 250 196 3,500
MAR 15 258 225 3,870
APR 16 267 256 4,272
MAY 17 273 289 4,641
JUN 18 278 324 5,004
JUL 19 260 361 4,940
AUG 20 256 400 5,120
SEP 21 255 441 5,355
OCT 22 270 484 5,940
NOV 23 275 529 6,325
DEC 24 283 576 6,792
SUMS (Σ) 300 6,229 4,900 79,027
Using the formulas below , w e substitute from Table 6-3 above and obtain an intercept (a) of
246.8841 and a slope (b) of 1.0126
y=a+bx
320
Actual sales first 24 Months,
forecast sales months 25-36
300
280
Sales in ($000)
260
Regression Line
240
220
0 2 4 6 8 10 12 14 16 18 20 22 24 26 28 30 32 34 36 38
Time in Months
Weekly Annually
Worst Worst
Best Case Case Best Case Case
Gross Revenue $ 3,900 $ 1,040 $ 195,000 $ 52,000
Labor Cost 2,100 480 105,000 24,000
Material Cost - -
Gross Profit $ 1,800 $ 560 $ 90,000 $ 28,000
Note: All wages over 40 hours per week are paid at an hourly wage of 1.5 times the hourly
wage.
Note: Shaded row s, Sales and Outstanding Current Month Accounts Receivable and cumulative loan balance do not represent cash flow .
Note: Shaded rows, Sales and Outstanding Current Month Accounts Receivable do not represent cas
⎛ Assets ⎞ ⎛ Liabilities ⎞
Required Financing = ΔSales ⎜ ⎟ − ΔSales ⎜ ⎟ − ( S 2 )( P )(1 − Owner Payout)
⎝ Sales ⎠ ⎝ Sales ⎠
⎛ $70,420 ⎞ ⎛ $52, 750 ⎞ ⎛ −3,900 ⎞
Required Financing = ($250,000-$200,000) ⎜ ⎟ − ($250, 000 − $200, 000) ⎜ ⎟ − ($250, 000) ⎜ ⎟ (1 − 0.66)
⎝ $200,000 ⎠ ⎝ $200, 000 ⎠ ⎝ $200, 000 ⎠
Required Financing = ($50,000)(0.3521)-($50,000)(0.2638)-($250,000)(0.0195)(0.34)
Required Financing = $17, 605 − $13,190 + $1, 657.50
Required Financing = $6, 072.50