ACCT 309: Advanced Managerial accounting project:
Funding Proposal project (150 points)
Individual or group: You can do by your own, or you can joint group by no more than three people in each group.
The purpose of this project is to help students to set up a project with a master budget for an invest. You or your group must complete a proposal project for a new product or service for an organization that can be
· a business (local),
· or a non-profit organization such as your church, your temple or your club (you name the organization),
· or may be the new business if you can’t have the local organization to work with.
Assumtions: You will run:
· a new product or new service in the body of your local organization that you picked such as a new hamburger in your restaurant, a new table style in your furniture company, a sustainability project for your church, a funding campaign for your organization,
· or set up a new business that you name your product or service or both.
The content of a funding project must include:
1. Title page (Title of the project, team name, date, a picture of the product, a team logo…)
2. Introduction (brief information about the project, the name, the organization, what is the goal, time to complete)
3. Background information (the need, the vision for the project and how the proposal was developed)
4. Project detail
· Goals and objectives (long term and short term, customers, methods, staff/administration,
· Available resources
· Required resources
· Activity plan
5. Proposed master budget (chapter 13) for 4 quarters of 2019 for production must include:
· Estimate sales in units and total sale budget in dollar.
· Estimate cash collection with the expected cash collections: 50% in the quarter of sale and 50% collected in the quarter following sales, calculate account receivable at the end of the year
· Prepare a production or service budget
· Prepare a direct materials budget
· Expected cash disbursement for material with One-half of a quarter’s purchases is paid for in the quarter of purchase; the other half is paid in the following quarter, calculate account payable for material at the end of the year
· Prepare direct labor budget
· Prepare manufacturing overhead budget, calculate the manufacturing overhead rate, calculate ending finished good inventory budget
· Prepare a selling and administrative expenses
· Prepare a cash budget with information of maintaining credit line, minimum cash balance, purchase of equipment
· Prepare an Income statement for 2019
Proposed master budget (chapter 13) 4 quarters of 2019 for service must include:
· Estimate the sale volume budget for four quarters (how many services you will provide such as serve 1000 customers…), and total sale budget in dollars.
· Estimate cash collection with the expected cash collections: 50% in the quarter of sale and 50% collected in the quarter following sales, calculate account receivable at the end of the year
· Prepare direct labor budget
· Prepare a selling and administrative expenses
· Prepare a cash budget with information of maintaining credit line, minimum cash balance, purchase of equipment
· Prepare an Income statement for 2019
6. Project risks
7. Major stakeholders
8. Appendix
Timelines and points
1. Submit introduction and background information (1 – 3) End of week 2 (30 points)
2. Submit project detail available resources, and required resources (1-4) End of week 4 (40 points)
3. Submit the whole project on End of week 7 (60 points)
4. Submit presentation file (power point) End of week 8 (10 points)
5. Presentation End of week 8 (10 points)
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