Chapter 4 Chapter 4 Questions 2. The following issues are related to the accuracy and reliability of financial plans. Explain the process/issues related to each. • Top-down versus bottom-up planning •...

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Chapter 4 Chapter 4 Questions 2. The following issues are related to the accuracy and reliability of financial plans. Explain the process/issues related to each. • Top-down versus bottom-up planning • Plans as statements of goals versus plans as predictions of what’s going to happen • Planning assumptions • Aggressive optimism versus underforecasting • Scenario analysis 9. Financial planning is no longer a problem in business because of the advent of personal computers. Armed with a computer and the appropriate software, anyone can do a plan for even the largest and most complicated company. Evaluate this statement. 10. You’re a new member of the planning staff within the finance department at Bertram Enterprises, a large manufacturer of household goods. The firm does an annual operating plan and a long-range plan every year. You’ve just received a note from the CFO asking you to help him prepare for a meeting with the firm’s investment bankers to discuss issuing new securities in the future. The note asks you to prepare an estimate of the company’s funding needs and suggests that you “start with” the most recent annual and long-range plans. You’re confused by the term “start with,” since the plans clearly indicate future funding needs. What might the CFO be getting at, and how would you approach the assignment? Chapter 4 Problems 1. The Lineberry Golf Cart Co. sold 7,400 carts this year at an average unit price of $3,000. The firm produced the carts at a 42% cost ratio, which is calculated as cost of goods sold (COGS) divided by revenue. At year end, 50 days of sales remained uncollected in accounts receivable, and three months of inventory was on hand (a month of inventory is 1/12 of the year’s COGS).The golf cart business is booming and management plans a 10% increase in unit sales despite a 5% price increase. The firm has programs in place to improve production efficiency, inventory manage-ment, and the effectiveness of collection efforts. It is assumed that these programs will decrease the cost ratio to 40%, lower year-end inventory to two months, and lower year-end receivables to 40 days of sales.Use the format below to develop this year’s and next year’s revenue and cost of goods sold (COGS) and year ending balance for accounts receivable and inventory. Calculate using a 360-day year and assume sales are evenly distributed over the year.This Year Next Year’s planUnitsUnit priceRevenue:Cost ratioCOGS:Days sales in A/RA/R balance:Months of inventory on handInventory balancePROBLEMSPlanning Assumptions: Concept Connection Example 4-1 (page 134) 5. The management of Coker Corp. is doing a quick forecast of 20X9 using the modified percentage of sales method in preparation for a more detailed planning exercise later in the month. The estimate is to assume a 10% growth in sales. All other line items are to be assumed to grow at the same rate except for fixed assets which is projected to increase by $88,000 due to an expansion program already underway. Approximate financial statements for the current year, 20X8, and a planning worksheet are shown below. The firm pays 9% interest on all of its debt. Assume the tax rate is a flat 25%. There are no plans for dividends or the sale of additional stock next year. Make a forecast of Coker’s complete income statement and balance sheet. Work to the nearest thousand dollars. (Hints: The easiest way to grow a number by 10% is to multiply it by 1.1 rather than taking 10% and adding. Do not grow subtotals. For example, to grow revenue and COGS by 10%, round each to the nearest thousand and subtract for gross margin. Don’t grow interest, debt, or equity; use the debt/interest iteration technique.)Coker Corp. Current and Projected Income Statements ($000)20X8 20X9Revenue $642COGS 289 Expenses$240EBIT $    113Interest (9%) 33 —EBT $    80IncomeTax (25%)$    25 —Net income $     55Coker Corp. Current and Projected Balance Sheets($000)ASSETS LIABILITIES & EQUITY20X8 20X9 20X8 20X9C/A $198 C/L $ 87F/A 552 Debt 325 Total $750 Equity 338Total $750 10. Lytle Trucking projects a $3.2 million EBIT next year. The firm’s marginal tax rate is 40%, and it currently has $8 million in long-term debt on which it pays an average rate of 8%. Management is projecting a requirement for additional assets costing $1.5 million and no change in current liabilities. They plan to maintain a 30% dividend payout ratio. Any additional borrowing required to fund next year’s asset growth will carry a 7% coupon rate. Lytle does not plan on issuing additional stock next year. Using the EFR concept rather than the EFR equation, develop an algebraic formula of your own to compute the additional debt needed to support an asset growth of $1.5 million. (Hint: Start with the idea that additional debt = new assets internally generated funds. Then write an algebraic expression for internally generated funds based on the income statement from EBIT to net income and the dividend payout ratio.) 17. Haverly Company Income Statement This Year ($000)$ %Revenue $73,820 100.0COGS 31,743 43.0Gross margin $42,077 57.0Expenses Marketing $ 17,422 23.6 Engineering 7,087 9.6 Finance & administrative   7,603   10.3 Total expenses $   32,112 43.5EBIT $    9,965 13.5Interest 2,805 3.8EBT $      7,160 9.7Income tax 3,007 4.1Net income $      4,153 5.6Haverly Company Balance Sheet This Year ($000)ASSETS LIABILITIES & EQUITYCash $  8,940 Accounts payable $ 1,984Accounts receivable 12,303  Accruals 860Inventory 7,054  Current liabilities $ 2,844 Current assets $28,297 Long-term debt $  22,630Fixed assets Equity Gross $65,223  Stock acounts $  18,500 Accumulated depreciation(23,987)  Retained earnings 25,559 Net $ 41,236  Total equity $44,059Total assets $69,533 Total L&E $  69,533 Chapter 5 Chapter 5 Questions 12. Your friend Charlie is excited about a newly issued stock. You’ve looked at the company’s prospectus and feel it’s a very risky venture. You told Charlie your opinion, and he said he wasn’t worried because the stock has been approved by the SEC and therefore must be OK. Write a paragraph to help Charlie out. What is the main thrust of federal securities regulation? 13. Describe insider trading. Why is it illegal? 16. Corporate executives sometimes abuse their positions by overpaying themselves at the expense of stockholders. When that happens, are the executives’ gains dollar-for-dollar losses to stockholders or can investors lose more or less than the amounts by which the executives profit? Explain thoroughly.
Answered 1 days AfterSep 09, 2021

Answer To: Chapter 4 Chapter 4 Questions 2. The following issues are related to the accuracy and reliability of...

Akshay Kumar answered on Sep 11 2021
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Chapter 4
     Chapter 4 Questions
    2. The following issues are related to the accuracy and reliability of financial plans. Explain the process/issues related to each. • Top-down versus bottom-up planning • Plans as statements of goals ver
sus plans as predictions of what’s going to happen • Planning assumptions • Aggressive optimism versus underforecasting • Scenario analysis
    9. Financial planning is no longer a problem in business because of the advent of personal computers. Armed with a computer and the appropriate software, anyone can do a plan for even the largest and most complicated company. Evaluate this statement.
    10. You’re a new member of the planning staff within the finance department at Bertram Enterprises, a large manufacturer of household goods. The firm does an annual operating plan and a long-range plan every year. You’ve just received a note from the CFO asking you to help him prepare for a meeting with the firm’s investment bankers to discuss issuing new securities in the future. The note asks you to prepare an estimate of the company’s funding needs and suggests that you “start with” the most recent annual and long-range plans. You’re confused by the term “start with,” since the plans clearly indicate future funding needs. What might the CFO be getting at, and how would you approach the assignment?
    Chapter 4 Problems
     1. The Lineberry Golf Cart Co. sold 7,400 carts this year at an average unit price of $3,000. The firm produced the carts at a 42% cost ratio, which is calculated as cost of goods sold (COGS) divided by revenue. At year end, 50 days of sales remained uncollected in accounts receivable, and three months of inventory was on hand (a month of inventory is 1/12 of the year’s COGS).The golf cart business is booming and management plans a 10% increase in unit sales despite a 5% price increase. The firm has programs in place to improve production efficiency, inventory manage-ment, and the effectiveness of collection efforts. It is assumed that these programs will decrease the cost ratio to 40%, lower year-end inventory to two months, and lower year-end receivables to 40 days of sales.Use the format below to develop this year’s and next year’s revenue and cost of goods sold (COGS) and year ending balance for accounts receivable and inventory. Calculate using a 360-day year and assume sales are evenly distributed over the year.This Year Next Year’s...
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