Documente Academic
Documente Profesional
Documente Cultură
Year
Temprature Sales Volume Volume Growth
1996
29.2
1,435
6.7%
1997
28.4
1,484
3.4%
1998
30.9
1,714
15.5%
1999
32.9
2,031
18.5%
2000
27.3
1,984
-2.3%
2001
30.0
2,208
11.3%
2002
30.5
2,489
12.7%
2003
30.8
2,761
10.9%
2004
30.0
2,998
8.6%
2005
29.7
3,216
7.3%
2006
30.3
3,445
7.1%
2007
29.6
3,797
10.2%
2008
29.4
4,087
7.6%
Spain
Year
Temprature Sales Volume
1996
31.2
1,272
1997
29.0
1,402
1998
31.6
1,685
1999
29.8
1,852
2000
28.3
2,006
2001
28.0
1,964
2002
27.5
2,033
2003
29.9
2,231
2004
30.4
2,481
2005
31.8
2,684
2006
32.4
3,036
2007
30.4
3,346
2008
31.0
3,722
Average
Average
30.2
6.4%
Spain
2009
28.5
3,943
8.1%
2009
28.5
3,942
7.2%
2009
28.5
3,904
29.8
France
SUMMARY OUTPUT
Regression Statistics
Multiple R0.9377902
R Square 0.8794505
Adjusted R0.8684914
Square
Standard Error
0.0190018
Observations
13
ANOVA
df
Regression
Residual
Total
SS
1 0.028975323
11 0.003971754
12 0.032947077
MS
F Significance F
0.028975323 80.24882 2E-06
0.000361069
t Stat
P-value Lower 95%Upper 95% Lower 95.0%
-8.218367277 5.05E-06 -1.287 -0.7433615 -1.287161914
8.958170522 2.19E-06 0.0279
0.046028 0.027871252
Spain
SUMMARY OUTPUT
Regression Statistics
Multiple R0.7217874
R Square 0.520977
Adjusted R0.4774294
Square
Standard Error
0.0412295
Observations
13
ANOVA
df
Regression
Residual
Total
SS
1 0.020336296
11 0.018698627
12 0.039034923
MS
F Significance F
0.020336296 11.96341 0.0053
0.001699875
t Stat
P-value Lower 95%Upper 95% Lower 95.0%
-3.016996787 0.011718 -1.217 -0.1903215 -1.217009543
3.458815665 0.005344 0.0097
0.043803 0.009734742
Italy
SUMMARY OUTPUT
Regression Statistics
Multiple R0.9438756
R Square 0.8909011
Adjusted R0.8753155
Square
Standard Error
0.0229615
Observations
9
ANOVA
df
Regression
Residual
Total
SS
1
0.0301376
7 0.003690623
8 0.033828222
MS
F Significance F
0.0301376 57.16195 0.0001
0.000527232
t Stat
P-value Lower 95%Upper 95% Lower 95.0%
-6.922288837 0.000227 -1.757 -0.8620769 -1.756608665
7.56055253 0.000131 0.0334 0.0638268 0.033413947
R Square 0.6019334
Adjusted R0.5898708
Square
Standard Error
0.0364821
Observations
35
ANOVA
df
Regression
Residual
Total
SS
1 0.066415031
33 0.043921141
34 0.110336171
MS
F Significance F
0.066415031 49.90071 4E-08
0.001330944
t Stat
P-value Lower 95%Upper 95% Lower 95.0%
-6.299804367
4E-07 -1.126
-0.5761 -1.125691992
7.064043302 4.38E-08 0.0227 0.0411248 0.022733088
Volume Growth
18.9%
10.2%
20.2%
9.9%
8.3%
-2.1%
3.5%
9.8%
11.2%
8.2%
13.1%
10.2%
11.3%
Italy
Year
Temprature Sales Volume Volume Growth
2000
30.4
1,036
16.1%
2001
28.6
1,143
10.3%
2002
31.8
1,434
25.6%
2003
28.1
1,508
5.1%
2004
28.2
1,639
8.7%
2005
29.0
1,771
8.0%
2006
28.3
1,872
5.7%
2007
30.1
2,090
11.7%
2008
30.0
2,433
16.4%
Average
29.7
5.9%
Italy
2009
29.8
2,773
14.0%
5.9%
2009
29.8
2,678
10.1%
4.9%
2009
29.8
2,732
12.3%
Upper 95.0%
-0.743361464
0.046027987
All
Temprature
29.2
28.4
30.9
32.9
27.3
30.0
30.5
30.8
30.0
29.7
30.3
29.6
29.4
31.2
29.0
31.6
29.8
28.3
28.0
27.5
29.9
30.4
31.8
32.4
30.4
31.0
30.4
28.6
31.8
28.1
28.2
29.0
28.3
30.1
30.0
Upper 95.0%
-0.190321459
0.043802961
Upper 95.0%
-0.862076885
0.063826772
Upper 95.0%
-0.576100023
0.041124799
Volume Growth
6.7%
3.4%
15.5%
18.5%
-2.3%
11.3%
12.7%
10.9%
8.6%
7.3%
7.1%
10.2%
7.6%
18.9%
10.2%
20.2%
9.9%
8.3%
-2.1%
3.5%
9.8%
11.2%
8.2%
13.1%
10.2%
11.3%
16.1%
10.3%
25.6%
5.1%
8.7%
8.0%
5.7%
11.7%
16.4%
Profit Plan
Volume Euros
Sales Data
Sales ice-cream
Sales specialties
Revenue from distribution
Total Sales
4,010 17,879
445
3,661
Standard
Volume Price
4,010
4.46
445
8.23
4,455 21,540
Actual
Volume Euros
4,618 20,005
405
3,377
Variance
2,126
(284)
79
5,023 23,461
79
1,921
2,887
7,893
0.72
2.73
3,317
9,142
1,249
Other ingredients
1,844
2,841
0.46
1.54
2,047
3,186
345
Labor
38.29
371
0.01
9.69
43.56
438
67
410
316
40.03
1,121
693
388
8,233
0.92
0.71
0.09
2.73
2.19
9.69
368
298
36.02
1,015
655
362
8,663
(106)
(38)
(26)
430
Cost Specialties
Dairy ingredients
Other ingredients
Labor
Contribution margin
Other Costs
Supervision, energy, maintenance,
Depreciation
Operating Margin
2,206
467
5,560
0.55
0.12
2,324
467
5,872
118
0
312
861
507
0.21
0.13
908
510
47
3
Selling expenses
1,078
0.27
1,139
61
Advertising
1,141
0.28
1,070
(71)
788
0.20
810
22
158
1,027
0.04
193
1,242
35
215
Actual (revised)
Volume Euros Price
F
U
4,015 17,879
405
4.45
Total
Volume
22.29 F
3,377
8.34 (284) U
F
F
79
4,420 21,335
79 F
(205) U
2,884
1,780
37.89
F
F
F
F
368
298
36.02
7,948
2,770
2.76
Price
45 U
-329.08 U
-16.97 F
1.56
(74) F
-101.63 F
381 10.06
10 U
-4.33 F
1,015
2.76
(5)
655
2.20
24
362 10.05
9
8,204
(214)
Variance
Explain
F
U
U
U
-14.07 F
22.82 U
-3.99 F
U
U
F
2,324
467
5,413
118 U
0 U
(332) U
(19.25) F
(4.08) F
U
U
908
510
47 U
3 U
(7.51) F
(4.43) F
1,139
61 U
(9.41) F
1,070
(71) F
(9.96) F
810
22 U
(6.88) F
U
F
193
783
35 U
(429) U
(1.38) F
8.96 U
1.42 U Similar tendency with the cost of ice creams
13.01 U
SHIFT?
YES