HUMAN RESOURCES MANAGEMENT COURSE

DISCIPLINE: Integrative Project - Business Simulation

Directed Study IV
Analysis of administrative and financial reports

Company: ZULU

Group members: Cristiane Rosa de Jesus Nunes

Filipe dos Reis

Ana Larissa Nunes Silva

Maria Eloísa Silva Pereira

Wenderson Bruno Campos Miranda

DECEMBER/2022
 Analysis of administrative and financial reports

ZULU

1. Introduction and justification

In the INTEGRATED PROJECT discipline, you will use a methodology.

called 'Business Games' that allow the union of theory and practice, putting to the test
the main business concepts through simulation.

It is a company that manufactures skateboards. Each company will be managed by

a team that will have to make various decisions about the business.

The teams will compete against each other in an oligopolistic market. The market is divided

in regions. Each company is located in a specific region, but

markets in all regions of the market.

The teams will make decisions based on 3 sources of information: Manual of

Directors, News Portal and Reports.

The reports available for decision-making are: Confidential Reports of

Empresa
Benchmarking the indicators, administrative reports, production, financial and
economic.

Administrative reports can be highlighted, as they hold great importance.

to help the manager in the decision-making process. In business games, the
administrative reports (purchases, sales, expenses and revenues), the reports of
production (inventory and overhead costs, production resources), financial reports and
economic balance sheet, income statement, accounts payable and
receive), where their results, as well as their analyses, will be highlighted in
topics to follow.
2. Results
2.1. Administrative Reports
2.2.1. Purchases
Table 1 - Purchase of supplies

Description Type Supplier Quantity Deadline

Deck (board) Scheduled Skate Max 7,000 2P
Packaging Scheduled Skate Max 7,000 2P
File Programmed Skate Max 6,300 2P
Screw Scheduled Skate Max 24.500 2P
Complete truck (axle) Scheduled Skate Max 10,000 2P
Totals 54.800

Unit Price. Vl Total Discount Purchase Value Stock Value Unit Cost.
23.15 162,067.50 0.00 162,067.50 162,067.50 23.15
3.97 27,783.00 0.00 27,783.00 27,783.00 3.97
9.26 58,344.30 0.00 58,344.30 58,344.30 9.26
0.40 9,724.05 0.00 9,724.05 9,724.05 0.40
16.54 165,375.00 0,00 165.375,00 165,375.00 16.54
423,293.85 0.00 423,293.85 0.00

According to the sales demand forecast for skateboards in the regions that
are part of the market in which the company Zulu operates for period #5, it was
planned the acquisition of 7,000 units of Deck (board), 7,000
packaging, 6,300 sandpaper, screw 24,500, complete Truck (axle) 10,000 with the
payment plan in two installments, without down payment.
 2.2.2. Sales

Product Sales by Region in the Period

Skate
Desc R. R.
R. #1 Total
ration #10 #11
Dema
nda 424 426 450 494 440 434 440 423 444 447 625 5.047
(un.)
Quantity.
I sold 438 439 468 505 443 450 456 437 460 463 647 5.206
yes
Price
Unit 99.00 99.00 99.00 99.00 99.00 99.00 99.00 99.00 99.00 99.00 99.00 99.00
I
Receive
43.36 43.46 46.33 49.99 43.85 44.55 45.14 43.26 45.54 45.83 64.05 515.3
ta
2,00 1,00 2,00 5,00 7,00 0,00 4,00 3,00 0,00 7,00 3,00 94,00
Brute
Desc
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
onto
Sell
as
Receipt
43.36 43.46 46.33 49.99 43.85 44.55 45.14 43.26 45.54 45.83 64.05 515.3
bids
2,00 1,00 2,00 5,00 7,00 0,00 4,00 3,00 0,00 7,00 3,00 94,00
no
Period
do
Sell
as a
Deadline
(Cont 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0.00
a
Client

Total
of 43.36 43.46 46.33 49.99 43.85 44.55 45.14 43.26 45.54 45.83 64.05 515.3
Sell 2,00 1,00 2,00 5,00 7,00 0,00 4,00 3,00 0,00 7,00 3,00 94,00
as
2.2.3. Expenses/Revenue

Total Expenses
Description Value
56.089,0
Operating Expenses and Revenues
3
44.359,0
Commercials
3
12,632.3
Commercial Remuneration
1
12,828.0
Transportation expense
0
Advertising expenses 9,900.00
Storage expense 8,661.23
Vehicle Depreciation 337.50
11,730.0
Administrative
0
Administrative Remuneration 8,170.00
Depreciation Building 560.00
Administrative 3,000.00
Others 0.00
Expense/Revenue from Sale of
0.00
Fixed assets
Losses 0.00
88,280.2
Financial Expenses and Revenues
5
95,780.2
Financial Expenses
5
Interest Expense (Financing) 2,700.00
17,940.0
Interest Expense (Revolving Loan)
0
Interest Expense (Loan 75,140.2
Special) 5
Interest Expense (Advance of
0.00
Receivables
Financial Income -7,500.00
Interest Income (Financial Investment) -7,500.00

DETAILING OF OTHER COMMERCIAL REMUNERATIONS AND

ADMINISTRATIVE
Personal
Sales Commission
Administrative
Value Value
Description Description
Total Total
Remuneration 5,000.0
Remuneration 7,730.91
o 0
Charges 1,840.0
Social Charges 2,844.97
Social 0
13th Salary to be paid 881.32 13th Salary 570.00
 to pay
Holidays at
Vacation to be paid 1,175.10 760.00
to pay
12,632.3 8,170.0
Total Total
1 0

2.2. Production reports

2.2.1. Production resources

DIRECT LABOR
Operated
Description
r
Available Quantity 7
Initial Quantity 8
Dismissals -1
Available Hours 4,900.00
Normal Hours 3,850.00
Overtime - OT 1,050.00
Hours Used 4,741.11
Leisure Hours 158.89
Productivity 1.03

MACHINES/EQUIPMENT
Description Bench
Available Quantity 8
Available Hours 5,600.00
Normal Hours 4,400.00
Overtime - OT 1,200.00
Hours Used 5,409.44
Leisure Hours 190.57
Wear over the period (%) 3.69
Accumulated wear (%) 9.42
Productivity 0.91
Total Energy Consumption
5,972.02
(kWh)

DETAILING OF THE RESOURCES USED

FOR Product
Production in the Period (units) 7,000
Resources Used in
Unitary Total
Production
Operator (h) 0.68 4,741.11
Bench (h) 0.77 5,409.44
Deck (board) (un) 1.00 7,000.00
 Packaging (un) 1.00 7,000.00
File (m) 0.90 6,300.00
28,000.0
Screw (un) 4.00
0
14,000.0
Complete truck (axis) (unit) 2.00
0

2.2.2. Stocks

FINISHED GOODS INVENTORY

Skate
Quantity Value Value
Description
(un) Unit Total
(+) Stock 144.353,7
2.001 72.14
initial 8
(+) Manufactured in 554,982.8
7,000 79.28
Period 9
Available 699,336.6
9.001 77.70
for Sale 7
404,482.4
Sale 5.206 77.70
7
294,854.2
Final Inventory 3,795 77.70
0
Expense of
8,661.23
storage

SUPPLY STOCK
Deck (board) Packaging
Quantity Value Quantity Value Valor
Description Description
(un) Unit Total (un) Unit Total
(+) Stock 10.00 210,000.0 (+) Stock 10.00 30,000.0
21.00 3.00
Initial 0 0 Initial 0 0
Available 10.00 210,000.0 (=) Available 10.00 30,000.0
21.00 3.00
Consumption 0 Consumption 0 0
(-) Consumption
147,000.0 (-) Consumption 21,000.0
7,000 21.00 7,000 3.00
0 0
(+) Purchase 162,067.5 (+) Purchase 27.783,0
7,000 23.15 7.000 3.97
Skate Max 0 (Skate Max) 0
10.00 225,067.5 (=) Stock 10.00 36.783,0
Final Stock 22.51 3.68
0 0 Final 0 0
Cost of 8,400.00 Cost of 1,200.00
storage storage

File Screw
Quantity Value Value Quantity Value Value
Description Description
(m) Unitary Total (un) Unitario Total
(+) Stock (+) Stock 40.00 12,000.0
9.542 7.02 66,980.32 0.30
Initial Initial 0 0
Available Available 40.00 12,000.0
9.542 7.02 66,980.32 0.30
Consumption Consumption 0 0
(-) Consumption
28.00
6.300 7.02 44,223.02 (-) Consumption 0.30 8400.00
0
(+) Purchase (+) Purchase 24.50
6,300 9.26 58,344.30 0.40 9,724.05
Skate Max Skate Max 0
Inventory 36.50 13,324.0
(=) Estoque Final 9.542 8,50 81.101,60 0.37
Final 0 5
Cost of Cost of
2,679.21 480.00
storage storage

Complete truck (axle)

Quantity Value Value
Description
(un) Unit Total
(+) Stock 20.00 300,000.0
15.00
Initial 0 0
Available 20.00 300,000.0
15.00
Consumption 0 0
(-) Consumption
2:00 PM 210,000.0
15.00
0 0
(+) Purchase 10.00 165.375,0
16.54
(Skate Max) 0 0
4:00 PM 255.375,0
Final Stock 15.96
0 0
Cost of
12,000.00
storage
 2.2.3. General costs

TOTAL OF DIRECT AND INDIRECT COSTS

Direct Costs Indirect Costs
Description Quantity Vl Vl Total Description Vl Total
Unit.
14.7 Support Staff 13,072.0
Operator 4,741.11 69,867.99
4 Production 0
21.0 147,000.0 24,759.2
Deck (board) 7.000 Storage Cost
0 0 1
Maintenance of
Packaging 7.000 6,000.00
Machines
File 6,300 7.02 44,223.02 Operator Idleness 2,341.53
Compensation for Dismissals
Screw 28,000 0.30 8,400.00 2,383.33
(Operator)
15.0 210,000.0 Depreciation
Complete truck (axle) 14,000 5,040.00
0 0 Immobilized
Electric energy 53.596,0
5,972.02 895.80
consumed 8
501,386.8
Total
1

Total of direct + indirect costs: 554,982.89

Production of the Period (units): 7,000
Unit Production Cost: 79.28
Unit Sale Cost: 77.70
 DETAILING OF DIRECT LABOR COMPENSATION
Operator
Vl
Description Quantity Vl Total
Unit.
Hours (normal shift) 3,850.00
1st overtime hour
11.3
525.00 5,971.88
8
2nd overtime hour
13.0
525.00 6,825.00
0
DSR 980.00 6,370.00
Social Charges 16,262.61
Salary + DSR +
60,454.49
Social Charges
13th Salary to be paid 5,037.87
Holidays to be paid 6,717.16
Total Cost 72,209.52
Cost Hour 14.74

DETAILING OF INDIRECT LABOR COMPENSATION

Production Support Team
Description Vl Total
Remuneration 8,000.00
Social Charges 2,944.00
13th Salary to be paid 912.00
Holidays to be paid 1,216.00
13,072.0
Total Cost
0

2.3. Financial and economic

2.3.1. Cash Box

Cash Inflows and Outflows

Description Value
Initial Box 0.00
1,158,183.6
Entries
1
Revolving loan 360,000.00
special loan 125,289.61
Redemption of financial application 157,500.00
Sales Receipt for the Period 515,394.00
1,158,183.6
Outputs
1
Salary, commissions, and charges 88,814.37
Payment of 13th Salary 23,992.70
Loan Amortization and
881,168.72
Financing
 Energy Consumption Machines 895.80
Transportation expense 12,828.00
Advertising expense 9,900.00
Storage expense 8,661.23
Interest Expense (Financing) 2,700.00
Interest Expense (Revolving Loan) 17,940.00
Interest Expense (Special Loan) 75,140.25
Administrative 3,000.00
Cost of Storage 24,759.21
Compensation for Dismissals (Operator) 2,383.33
Machine Maintenance 6,000.00
Final Balance (Initial + Inflows - Outflows) 0.00

2.3.2. Accounts payable and receivable

Accounts Payable and Receivable

Period Period
Description
#5 #6
ACCOUNTS RECEIVABLE
Clients
Installment Amount 0.00 0.00
Value Already Anticipated 0.00 0.00
Amount to Receive 0.00 0.00
Financial Application
Applied Value 0.00 0.00
Income 0.00 0.00
Total of accounts to
0.00 0.00
Receive
ACCOUNTS PAYABLE
 Financing
Amortization 45,000.00 0.00
Interest 1,350.00 0.00
Working Capital Loan
510,000.0
Amortization 0.00
0
Interest 26,520.00 0.00
Special Loan
125,289.6
Amortization 0.00
1
Interest 15,034.75 0.00
Purchase of Supplies
Installment Value(s)
211,646.9 211,646.9
3 3
Taxes
IR 0.00 0.00
CSSL 0.00 0.00
934,841.2 211,646.9
Total Accounts Payable
9 3
- -
Saldo (a receber - a pagar) 934.841,2 211.646,9
9 3

2.3.3. Balance Sheet

Company Balance Sheet

Value
1,401,817.8
TOTAL ASSETS
5
Current Asset 906,505.35
Box 0.00
Financial Application 0.00
Clients 0.00
Anticipation 0.00
Supplies Inventory 611,651.15
 Finished Goods Inventory 294,854.20
Non-Current Asset 495,312.50
Buildings and Un.
250,000.00
Storage
Accumulated depreciation 10,000.00
Machines 160,000.00
Accumulated depreciation 18,000.00
Vehicles 15,000.00
Accumulated depreciation 1,687.50
Lands 100,000.00
TOTAL LIABILITY + EQUITY
1,401,817.8
5
Total Liabilities
1,142,045.3
2
1,142,045.3
Current Liabilities
2
Suppliers 423,293.85
IR and CSLL to be collected 0.00
13th Salary and Vacation to be Paid 38.461,86
Loans/Financing 680,289.61
Non-Current Liabilities 0.00
Loans/Financing 0.00
Net Worth 259,772.53
Social Capital 378,054.37
Accumulated Loss -118.281.84

Other Indicators
Description Value
Accumulated Result -110.227,47
1,121,909.9
Average Asset
0
Return on Accumulated Assets
-9.82
(%)
Average Net Worth 328,123.76
Accumulated PL Profitability
-33,59
(%)
Current Liquidity 0.79

2.3.4. Income Statement

INCOME STATEMENT
Description Total
515.394,0
Gross Revenue from Sales
0
Deductions 0.00
 515.394,0
Net Sales Revenue
0
-
Cost of Goods Sold 404,482.4
7
110,911.5
Gross Result
3
Operating Expenses/Income -56,089.03
Commercials -44,359.03
Administrative -11,730.00
Others 0.00
Losses 0.00
Result Before Interest and
54,822.50
Taxes
Financial Expenses/Income -88,280.25
Financial Expenses -95.780,25
Financial Income 7,500.00
= Resultado Antes dos Tributos -33.457,75
Income Tax (IR) 0.00
Social Contribution (CSLL) 0.00
Net Result for the Period -33,457.75

OTHER INDICATORS
Description Value
Net Margin of the Period (%) -6.49
-
Total Accumulated Result 110,227.4
7
-
Accumulated Result for the Year 118,281.8
4
Transfer of Social Capital 0.00

3. Final Considerations
In the planning process for carrying out future actions within the
company, it is of utmost importance to prepare and analyze reports
administrative and financial, to assist the manager in the decision-making process
decision.

In this context, the reports can provide extremely valuable information.

for the company's planning. Based on the analysis of all the movements of
cash inflows and outflows that were recorded, for example, it is possible to identify
possible unnecessary expenses that can be cut and make decisions with
a much greater precision, such as the feasibility of performing analyses of
investments and financing.

By analyzing production costs, one can adopt cost reduction strategies.

or waste elimination.

The financial and economic data of the balance sheet and the income statement
results of the exercise can extract indicators, such as liquidity, the
indebtedness and the profitability of the company.

Accounts receivable can be analyzed for payment terms and identify the
delinquency and consequently outline reduction strategies.

Stocks are items of utmost importance for the company, as they represent the
main source of financial resources for the company, in addition to others
advantages, such as: knowing the real inventory balance, its values and quantities,
as well as establishing minimum stocks, inventory scheduling capacity
and etc.

Through the reading of the administrative and financial reports, it is possible to have a
much greater support for strategic decision-making for the company, and
have much more security in controlling your finances, storage of
data and the generation of accurate reports, which allow for an exact view of your
company situation.