New Perspectives Excel 2019 | Module 8: SAM Project 1a

Cairo Consulting
EXPLORE BUSINESS OPTIONS WITH WHAT-IF TOOLS

Author: Jinrui Dong

Note: Do not edit this sheet. If your name does not appear in cell B6, please download a new copy of the file from the SAM
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e from the SAM
Cairo Consulting - Management
Sales Management - Profit Analys
Hours Sold 7,500 Hours Contracted Total Sales
Price Per Hour $ 310.00 7,500 $ 2,325,000
Total Sales $ 2,325,000.00 6,500 $ 2,015,000
7,000 $ 2,170,000
Expenses 7,500 $ 2,325,000
Variable Expenses 8,000 $ 2,480,000
Hours Contracted 7,500 8,500 $ 2,635,000
Variable Cost Per Hour $ 190.00
Total Variable Costs $ 1,425,000.00
Fixed Expenses
Total Fixed Cost $ 770,000.00 Hours/Price $ 280.00
Expenses - Total $ 2,195,000.00 6,500 (185,000.00)
Total Expense Per Hour Contracted $ 292.67 7,000 (140,000.00)
7,500 (95,000.00)
Profit 8,000 (50,000.00)
Total Sales $ 2,325,000.00 8,500 (5,000.00)
Total Expenses $ 2,195,000.00
Gross Profit $ 130,000.00

Break-Even Analysis
Price Per Hour $ 310.00
Cost Per Hour $ 292.67
Hours Contracted 7,500
Gross Profit $ 130,000.00
nagement - Profit Analysis
Total Expenses Gross Profit
$ 2,195,000 $ 130,000
$ 2,005,000 $ 10,000
$ 2,100,000 $ 70,000
$ 2,195,000 $ 130,000
$ 2,290,000 $ 190,000
$ 2,385,000 $ 250,000

Management - Gross Profit Analysis

$ 290.00 $ 300.00 $ 310.00 $ 320.00 $ 330.00
(120,000.00) (55,000.00) 10,000.00 75,000.00 140,000.00
(70,000.00) 0.00 70,000.00 140,000.00 210,000.00
(20,000.00) 55,000.00 130,000.00 205,000.00 280,000.00
30,000.00 110,000.00 190,000.00 270,000.00 350,000.00
80,000.00 165,000.00 250,000.00 335,000.00 420,000.00
$ 340.00
205,000.00
280,000.00
355,000.00
430,000.00
505,000.00
Cairo Consulting - Organizational Change
Sales Organizational Change - Break-Even
Hours Sold 3,750 Hours Contracted Total Sales
Price Per Hour $ 380.00 3,750 1,425,000
Total Sales $ 1,425,000.00 3,000 1,140,000
3,250 1,235,000
Expenses 3,500 1,330,000
Variable Expenses 3,750 1,425,000
Hours Contracted 3,750 4,000 1,520,000
Variable Cost Per Hour $ 265.00 4,250 1,615,000
Total Variable Costs $ 993,750.00 4,500 1,710,000
Fixed Expenses 4,750 1,805,000
Total Fixed Cost $ 380,000.00 5,000 1,900,000
Expenses - Total $ 1,373,750.00
$2,000,000
Total Expense Per Hour Contracted $ 366.33
$1,900,000

Profit $1,800,000
Total Sales $ 1,425,000.00 $1,700,000

Sales and Expenses

Total Expenses $ 1,373,750.00 $1,600,000
Gross Profit $ 51,250.00
$1,500,000

$1,400,000
Break-Even Analysis
Price Per Hour $ 380.00 $1,300,000
Cost Per Hour $ 366.33 $1,200,000
Hours Contracted 3,750
$1,100,000
Gross Profit $ 51,250.00
$1,000,000
3,000 3,200 3,400 3,600 3,800
Hours Co

Column E
onal Change - Break-Even Analysis
Total Expenses Gross Profit
1,373,750 51,250
1,175,000 (35,000)
1,241,250 (6,250)
1,307,500 22,500
1,373,750 51,250
1,440,000 80,000
1,506,250 108,750
1,572,500 137,500
1,638,750 166,250
1,705,000 195,000

3,400 3,600 3,800 4,000 4,200 4,400 4,600 4,800 5,000

Hours Contracted

Column E Column F
Cairo Consulting - Process
Sales Process Cons
Hours Sold 5,500 Ave
Price Per Hour $ 290.00 Hours Contracted $ 270.00
Total Sales $ 1,595,000.00 3,500 (92,500.00)
4,000 (50,000.00)
Expenses 4,500 (7,500.00)
Variable Expenses 5,000 35,000.00
Hours Contracted 5,500 5,500 77,500.00
Variable Cost Per Hour $ 185.00 6,000 120,000.00
Total Variable Costs $ 1,017,500.00 6,500 162,500.00
Fixed Expenses 7,000 205,000.00
Total Fixed Cost $ 390,000.00 7,500 247,500.00
Expenses - Total $ 1,407,500.00
Total Expense Per Hour Contracted $ 255.91 $600,000

Profit $500,000
Total Sales $ 1,595,000.00
Total Expenses $ 1,407,500.00 $400,000

Gross Profit $ 187,500.00

Net Income
$300,000

Break-even Analysis
$200,000
Price Per Hour $ 290.00
Cost Per Hour $ 255.91
$100,000
Hours Contracted 5,500
Gross Profit $ 187,500.00
$0

-$100,000
3,500 4,000 4,500 5,000

Hours
 Process Consulting - Net Income Analysis
Average Price Per Hour
$ 280.00 $ 290.00 $ 300.00 $ 310.00
(57,500.00) (22,500.00) 12,500.00 47,500.00
(10,000.00) 30,000.00 70,000.00 110,000.00
37,500.00 82,500.00 127,500.00 172,500.00
85,000.00 135,000.00 185,000.00 235,000.00
132,500.00 187,500.00 242,500.00 297,500.00
180,000.00 240,000.00 300,000.00 360,000.00
227,500.00 292,500.00 357,500.00 422,500.00
275,000.00 345,000.00 415,000.00 485,000.00
322,500.00 397,500.00 472,500.00 547,500.00

$270.00
$280.00
$290.00
$300.00
$310.00

0 4,500 5,000 5,500 6,000 6,500 7,000 7,500

Hours Contracted
Cairo Consulting - Process Consulting Providers
Process Pros ABQ Consulting Tema Han Total
Hours Provided 500 0 5,000 5,500

Fixed Costs $ 178,000.00 $ 280,000.00 $ 26,700.00

Fixed Cost Per Hour 356.00 - 5.34
Variable Costs 104,500.00 - 1,025,000.00
Variable Cost Per Hour 209.00 220.00 205.00
Total Costs $ 282,500 $ - $ 1,051,700 $ 1,334,200

Minimum Total Cost Model

$ 1,334,200
3
1
1
1
1
32767
0
Scenario Summary
Current Values: Status Quo
Changing Cells:
Price_Per_Hour_Management $ 310.00 $ 310.00
Price_Per_Hour_Change $ 380.00 $ 380.00
Price_Per_Hour_Process $ 290.00 $ 290.00
Fixed_Costs_Management $ 770,000.00 $ 770,000.00
Fixed_Costs_Change $ 380,000.00 $ 380,000.00
Fixed_Costs_Process $ 390,000.00 $ 390,000.00
Variable_Costs_Management $ 1,425,000.00 $ 1,425,000.00
Variable_Costs_Change $ 993,750.00 $ 993,750.00
Variable_Costs_Process $ 1,017,500.00 $ 1,017,500.00
Result Cells:
Profit_Per_Hour_Contracted_Mana $17.33 $17.33
Profit_Per_Hour_Contracted_Chan $13.67 $13.67
Profit_Per_Hour_Contracted_Proc $34.09 $34.09
Notes: Current Values column represents values of changing cells at
time Scenario Summary Report was created. Changing cells for each
scenario are highlighted in gray.
 Raise Rates Third Party

$ 325.50 $ 310.00
$ 399.00 $ 380.00
$ 304.50 $ 290.00
$ 770,000.00 $ 600,000.00
$ 380,000.00 $ 260,000.00
$ 390,000.00 $ 270,000.00
$ 1,425,000.00 $ 1,385,000.00
$ 993,750.00 $ 880,000.00
$ 1,017,500.00 $ 990,000.00

$32.83 $45.33
$32.67 $76.00
$48.59 $60.91
Profit Per Hour Contracted
Row Labels Management Change Process
Raise Rates ¥32.83 ¥32.67 ¥48.59
Status Quo ¥17.33 ¥13.67 ¥34.09
Third Party ¥45.33 ¥76.00 ¥60.91

$80.00

$70.00

$60.00

$50.00
Management
$40.00 Change
Process
$30.00

$20.00

$10.00

$0.00
Raise Rates Status Quo Third Party
Cairo Consulting - Product Mix
Organizational
Management Process
Change
Revenues
Hours Sold 7,500 3,750 5,500
Price Per Hour $ 310.00 $ 380.00 $ 290.00
Total Sales $ 2,325,000.00 $ 1,425,000.00 $ 1,595,000.00

Cost of Goods Sold

Hour Contracted 7,500 3,750 5,500
Fixed Costs $ 770,000.00 $ 380,000.00 $ 390,000.00
Variable Cost Per Hour $ 190.00 $ 265.00 $ 185.00
Variable Costs $ 1,425,000.00 $ 993,750.00 $ 1,017,500.00
Total Costs $ 2,195,000.00 $ 1,373,750.00 $ 1,407,500.00

Total Profit $ 130,000 $ 51,250 $ 187,500

Profit Per Hour Contracted $17.33 $13.67 $34.09