Dysonica Plc: Case Study - New Assignment Help

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Introduction of Dysonica Plc: Case Study

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Task 1

Absorption costing

Absorption costing
1000 Unit	1 Unit
Raw material	15000	15
Machinery	1500	1.5
Factory and storage rent	18000	18
Direct labor	17500	17.5
Utilities	500	0.5
Office and sales staff	9000	9
Insurance	500	0.5
Logistics	3000	3
Total Cost	65000	65

Table 1: Absorption Costing

(Source: Developed by Researcher)

The absorption costing is the system that is used to calculate the value of the inventories of the company. The absorption costing includes the material cost and the labor cost of the inventory. The absorption costing tracks the accurate profit of the organization than that of the variable costing. As per the opinion of Hojna and Stryckova, (2018) states that absorption costing mainly takes the variable costing into account. The main method of calculating the production is used to calculate accurately the main benefit of the organization and its absorption cost per unit of the production. The main concept of absorption costing is to evaluate and calculate the basic condition of the organizational efforts. This is the method that is used to accumulate the cost that is associated with the process of the production of the individual products of the organization.

The process for calculating the method for the absorption costing by calculating the methods with that of the direct material cost with the direct labor cost with the variable manufacturing overhead cost and with the fixed manufacturing overhead costs. These overhead costs are then divided by the number of the production units. As per the opinion of Nan, (2019) states that absorption costing also makes the detailed and fixed allocating costs that is considered in the accounting period of the organization.

The three methods that will be discussed in the report for the calculation and its evaluation for the cost sheet method of the organization are absorption costing, marginal costing, and activity-based costing. As per the opinion of Hayes, (2019)states that the three methods that are discussed in the organizational purpose are also described and their evaluation needs to be very much accurate and beneficial for the organizational purpose that is beneficial for the company and is quality. The main concept of the organizational benefits that are used to describe the nature of the organization has to be very much considerable and attentive during the task of the organizational activity. As per the opinion of Zhang, (2021), states that the absorption cost can be also discussed by the benefits and the production facility that the organization produces in their organization. The absorption costing can also be described in the production unit of the organization. For example, if there will be any company that will provide the company and its production unit. As per the opinion of Bloche et al^.(2019), states that the company produces and evaluates the amount and units that are about to be sold and evaluates the unit production of the company and its organizational efforts.

Marginal costing

Marginal Costing
1000 Unit	1500 Unit
Variable Cost
Raw material	15000	22500
Machinery	1500	2250
Factory and storage rent	18000	27000
Direct labor	17500	26250
Fixed Cost
Utilities	500	500
Office and sales staff	9000	9000
Insurance	500	500
Logistics	3000	3000
Total Cost	30500	39250
*Marginal Cost Per Unit*
Changes in Unit	500
Changes in cost	8750
*Marginal Cost (Changes in unit/ Cost)*	*17.5*

Table 2: Marginal Costing

(Source: Developed by Researcher)

There has been calculated the marginal costing, variable costing, and activity-based costing which have been calculated on the basis of the calculation of the organization. The marginal cost for the company has been determined and the value that has been considered in the area of the regulations that are considered in the cash sheet statement of the organizational purpose. As per the opinion of Hall et al. (2018), states that the variable costing that has been considered in the statement for the company is the main organizational consideration that the company evaluates and began for the considerable benefits of the organization that has been considered in the organizational benefit and its considerable regulation for the benefits that the company makes for the betterment and its benefit in the organizational benefits in the organization. As per the opinion of Jacobs (2018), states that the absorbing costing has been also calculated on the basis of the organizational betterment of the company.

Activity-based costing

Activity Based Costing
Particulars	Cost Driver	Total Cost	Per Unit
Variable Cost
Raw material	Number of production unit	15000	15
Machinery	Number of Machinery	1500	150
Factory and storage rent	Space taken by per unit	18000	18
Direct labor	Labor power required per labor	17500	17.5
Fixed Cost
Utilities	Number of utilities	500	50
Office and sales staff	Sales by per staff	9000	900
Insurance	Number of machinery	500	50
Logistics	Area of truck require for per unit product	3000	300
Total Cost	65000	1500.5

Table 3: Activity Based Costing

(Source: Developed by Researcher)

The activity-based costing has been also considered for the betterment of the organization and its direct labor cost. The direct labor cost has been calculated and evaluated for the betterment of the organization. The variable cost and the direct labor cost that the company has to be very much considered in the company for the betterment of the organization. As per the opinion of Hansen et al. (2021), states that the organizational betterment that has been calculated for the organization that the company needs to be very much an organization that they have to consider for the betterment of the organizational efforts that has to be considered in the organization. The process by which the variable cost can be calculated for the marginal cost is by the method of the calculation that makes the changes between the two output levels and is divided by changes in the output of the organization. The process by which the semi-variable, variable, and the fixed cost by which the activity-based costing can be measured is by the cost pool that is divided by the cost driver that also yields the nature of the organization and is managed that are completed for the organizational benefits that are completed and are variables that the company and the organization can face during their main benefit of the organizational purpose of the organization.

Task 2

Methods to reduce cost

The methods that need to be considered for the organizational benefits that the company needs to calculate for their organizational betterment in the methods of the organization. There are the ways by which the company and their organizational betterment that has to be very much admired for the organizational benefits that the company needs to be observed and calculated in the organizational betterment for the organization in the consideration for the betterment of the organization. As per the opinion of Mate, (2020), states that the company needs to follow and make their organization run smoothly the company needs to follow the organizational benefit of the organization. The company has to permit that regulation that is considered and absorbed for the organizational betterment of the organization. The company needs to follow those rules that are absorbed and calculated in order for the organizational betterment in the organization. They have to conclude its overall expenses in the organization and its competitors that the company needs to be followed for the organizational betterment in the company. The company faces some expenses that are faced by the organization and also make a huge difference in the company that makes the company for the growth of the organization. As per the opinion of Tri Maroon et al. (2019), states that the company also has to follow some methods that the organization can face and make a clear form for their organizational betterment. The value of the marginal cost and fixed variable cost are mostly different and they are considered for the betterment of the organizational purpose of the organization.

The organization also has them organized and profit that they received from their organization. The company needs to follow the steps and the regulation that can help the company to reduce the loss of the organization. The ways that include the organizational betterment of the company include the organization procedures that help the company to make their judgment of the organization in a proper way and according to this the company regulates their financial condition that is required for the organization. As per the opinion of Dopp et al. (2019), states that there is the value of the variable costing, direct labor, and the factory and its storage rent that are considered in the company that is involved for the organizations that have to be concluded and make the regulations that the company has to complete for their betterment in the organization. The company needs to follow their production cost, absorption cost, and the material cost that is included in the company that has to be complete and extract the company for the betterment and their company regulation that are involved in the organizational betterment for the growth of the organization and also to their staff of that particular organization that is involved in the production process of the company.

The methods that the company needs to follow and also get calculated for the organizational betterment include the company that runs according to the company and to their organizational area of the organization.

The company needs to follow the steps that will also help the organization where the company can get and regulate their organization for the organizational betterment. As per the opinion of Soni and Mehta, 2019 (2019), states that the company needs to follow its organization that has to be followed up for the organizational benefits of the organization. The company has the source of the finance that the company needs and concluded for the betterment of the methods and the status that is concluded in the organizational purpose.

Discussion of the judgments and conclusions

The process by which the company can conclude in the company that has to be followed up for the organizational efforts that the company concludes in their organizational betterment are also concluded and are involved for the organizational benefit of the company that has to consider their profile and the regulations for the betterment of the organizational efforts. As per the opinion of Brignardello-Petersen, (2020), states that the process that is needed to be discussed in the organizational benefits for the betterment in the organizational efforts is also needed to consider for their company and their main organizational benefit to the company. The company also needs to provide the main aim and the concept that includes the company’s betterment. The main motive for the betterment of the organization by reducing the cost is by developing the main concept that is involved and evaluated for the organizational betterment of the organization. There are many different methods that need to be applied and conclude in the organizational benefits that the company has to consider for their main organizational effort. The company needs to follow the steps and the regulations that are mainly applied for the betterment of the organization and its efforts that make the changes and conclude in the organizational efforts of the company. As Per the viewpoint of Foster and O’Mealey (2022), state that the main motive that the company needs to follow in the organizational

Recommendation to the business

The main organizational benefits that the organization can be measured and are concluded for the organizational benefits of the organization that has to be very much considerable and beneficial that the company can also conclude their organization.

The ways that are included in the organizational benefits of the organization are for the company more and evaluated performance that is considered in the main organization benefits of the task that are provided and concluded in the organization that has to complete their organizational betterment for the main organizational betterment.
As per the viewpoint of da Cunha Bezerra et al.(2022 ), states that the company that has to be performed in the main organizational concept has to consider their accounting period and the organizational betterment of the company which has concluded in their organization.
The company that needs to consider the organizational benefits also includes the main motive that makes the company run in a way where they can evaluate their organization to run and evaluate their organization.
The company also needs to maintain a high profit for their organizational benefits and they are also concluded for the main concept that is concluded for their organization that the company can need to perform for their company.
The company also needs to maintain a high profit that the company also needs in the main concept and also they maintain the organizational benefit.
As per the viewpoint of Badewi, (2022), states that the organizational benefit that can be measured and the organizational benefits that have to be considered in the organizational benefits are also being considered for the betterment of the organization.
The organization also needs to consider the main motive of the organization that the company can be able to complete and maintain theirs have to be complete organizational commenced the main that have to consider in the organization that the company needs to follow its organizational benefits.
Their main aim is to provide them with the organizational benefits that are concluded for the main aim and their benefits for the organizational review that can be considered in the methods of the main that have to be complete and organized for the main to be very much every much that needs to be complete and measured for the organizational benefit.

There are also many ways that can be considered in the organizational benefits that need to be completed and concluded for their main purpose in the organization.

Task 3

Preparation of cash flow

Cash flow ststement for 12 months
Months
particulars	may	june	july	august	september	october	november	december	january	february	march	april
Cash inflows(£)
Capital introduced	£ 20,000.00
Sales	£ 25,000.00	£ 35,000.00	£ 49,000.00	£ 68,600.00	£ 96,040.00	£ 134,456.00	£ 188,238.40	£ 263,533.76	£ 368,947.26	£ 516,526.17	£ 723,136.64	£ 1,012,391.29
Total Cash Inflow	£ 45,000.00	£ 35,000.00	£ 49,000.00	£ 68,600.00	£ 96,040.00	£ 134,456.00	£ 188,238.40	£ 263,533.76	£ 368,947.26	£ 516,526.17	£ 723,136.64	£ 1,012,391.29
Cash outflows(£)
insuarance	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00	£ 6,000.00
Salaries	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 31,800.00	£ 31,800.00	£ 31,800.00	£ 31,800.00	£ 31,800.00	£ 31,800.00
Raw materials	£ 15,000.00	£ 21,000.00	£ 29,400.00	£ 41,160.00	£ 57,624.00	£ 80,673.60	£ 112,943.04	£ 158,120.26	£ 221,368.36	£ 309,915.70	£ 433,881.98	£ 607,434.78
Miscellaneous	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00
Rent	£ 18,000.00	£ 18,000.00	£ 18,000.00	£ 18,000.00	£ 18,000.00	£ 18,000.00	£ 25,000.00	£ 25,000.00	£ 25,000.00	£ 25,000.00	£ 25,000.00	£ 25,000.00
Accountant's fees	£ 1,500.00	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -
Utilities	£ 2,500.00	£ 2,500.00	£ 2,500.00	£ 2,500.00
Van	£ 5,000.00	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -
Manager's car	£ 15,000.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00
Marketing cost	£ 1,250.00	£ 1,750.00	£ 2,450.00	£ 3,430.00	£ 4,802.00	£ 6,722.80	£ 18,823.84	£ 26,353.38	£ 36,894.73	£ 51,652.62	£ 72,313.66	£ 101,239.13
Water	£ 100.00	£ 100.00	£ 100.00	£ 100.00
Logicstic	£ 3,000.00	£ 3,000.00	£ 3,000.00	£ 4,500.00	£ 4,500.00	£ 4,500.00	£ 4,500.00	£ 4,500.00	£ 4,500.00	£ 4,500.00	£ 4,500.00	£ 4,500.00
Machinery	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00
Total Cash Outflow	£ 92,800.00	£ 78,000.00	£ 89,700.00	£ 101,340.00	£ 119,176.00	£ 146,746.40	£ 200,816.88	£ 253,523.63	£ 329,913.08	£ 430,618.32	£ 575,245.65	£ 780,323.90
Net cash flow	-£ 47,800.00	-£ 43,000.00	-£ 40,700.00	-£ 32,740.00	-£ 23,136.00	-£ 12,290.40	-£ 12,578.48	£ 10,010.13	£ 39,034.18	£ 85,907.85	£ 147,890.99	£ 232,067.39

Table 4: Cash Flow statement

(Source: self developer)

Preparation of budget

Budget for 12 months
Months
particulars	may	june	july	august	september	october	november	december	january	february	march	april
Income from sales(£)
Sales	£ 25,000.00	£ 37,500.00	£ 52,500.00	£ 73,500.00	£ 102,900.00	£ 144,060.00	£ 201,684.00	£ 282,357.60	£ 395,300.64	£ 553,420.90	£ 774,789.25	£ 1,084,704.96
Total income	£ 25,000.00	£ 37,500.00	£ 52,500.00	£ 73,500.00	£ 102,900.00	£ 144,060.00	£ 201,684.00	£ 282,357.60	£ 395,300.64	£ 553,420.90	£ 774,789.25	£ 1,084,704.96
Expenses(£)
insuarance	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00	£ 5,000.00
Salaries	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 26,500.00	£ 29,150.00	£ 32,065.00	£ 35,271.50	£ 38,798.65	£ 42,678.52	£ 46,946.37
Raw materials	£ 15,000.00	£ 22,500.00	£ 31,500.00	£ 44,100.00	£ 61,740.00	£ 86,436.00	£ 121,010.40	£ 169,414.56	£ 237,180.38	£ 332,052.54	£ 464,873.55	£ 650,822.97
Miscellaneous	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00	£ 50.00
Rent	£ 16,000.00	£ 16,000.00	£ 16,000.00	£ 16,000.00	£ 16,000.00	£ 16,000.00	£ 30,000.00	£ 30,000.00	£ 30,000.00	£ 30,000.00	£ 30,000.00	£ 30,000.00
Accountant's fees	£ 1,800.00	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -
Utilities	£ 2,500.00	£ 2,500.00	£ 2,500.00	£ 2,500.00
Van	£ 5,000.00	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -	£ -
Manager's car	£ 15,000.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00	£ 200.00
Marketing cost	£ 1,000.00	£ 1,500.00	£ 2,100.00	£ 2,940.00	£ 4,116.00	£ 5,762.40	£ 8,067.36	£ 11,294.30	£ 15,812.03	£ 22,136.84	£ 30,991.57	£ 43,388.20
Water	£ 100.00	£ 100.00	£ 100.00	£ 100.00
Logicstic	£ 2,500.00	£ 2,500.00	£ 2,500.00	£ 3,750.00	£ 3,750.00	£ 3,750.00	£ 3,750.00	£ 3,750.00	£ 3,750.00	£ 3,750.00	£ 3,750.00	£ 3,750.00
Machinery	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00	£ 1,500.00
Total Expenses	£ 89,350.00	£ 75,750.00	£ 87,950.00	£ 100,040.00	£ 118,856.00	£ 147,798.40	£ 198,727.76	£ 253,273.86	£ 331,363.91	£ 433,488.02	£ 579,043.64	£ 784,257.54
Profit/-(Loss)	-£ 64,350.00	-£ 38,250.00	-£ 35,450.00	-£ 26,540.00	-£ 15,956.00	-£ 3,738.40	£ 2,956.24	£ 29,083.74	£ 63,936.73	£ 119,932.87	£ 195,745.62	£ 300,447.42

Table 5: Calculation of Budget

(Source: self developer)

Analysis of the budgets to reduce the costs

According to the calculation, there can be some suggestive measures relating to future spending, reduction of costs, and financial management for Dyson. Therefore the suggestive measures can be stated as

Analysis of future spending

The company faces some serious issues relating to its expenses and cash outflows (Breiki and Nobanee 2019). The average expenses can be calculated near an average of above £80000 for the first three months but on the other hand, for the next 9 months, the expenses reached their peak and created an average value near about £300000. Therefore it can be clearly stated that the company is creating a high expenses portfolio which will increase the total budgetary cost of the company and also creates a low-profit scale.

Financial management

The financial management of a company can ensure total cost control and cost reduction (Gambhir 2019). A company having a well-structured cost management team can easily reduce its costs with its effective Plan and strategies. With the help of effective management, Dysonica can easily reduce their cost from different segments like material costs, marketing costs, and cost of the rent which covers the maximum portion of the total cost of the company. Therefore the company should introduce some serious steps to decrease the mentioned costs for making their future profits higher and sustainable.

Cost reduction

The calculation can easily define the total cash inflows, cash outflows, total cost, and the total estimated profit of the company (Rao et al 2022). With the help of the calculation, then there can be suggestive planes to reduce the costs of the company. Some plans can be

The rental costs can be reduced by a one-time investment for making your own office and production house. This one-time investment can cause one-time cost increment but on the other hand, the month-to-month expenses can also be overcomed
The company should maintain a proper management team for cost planning and future cost-effectiveness. This will help the company to maintain their predetermined cost according to their projects (Atmadja et al 2021).
The company should make an online tender system to collect the best material supplier of the market. This will also help the company to reduce their material cost.

Task 4

Preparation of cash flow and budget

The cash flow is the process by which the organization has their increase and decrease in the organizational betterment that is calculated and the amount of the business or the organization that the company has with their organization.

Impact of exchange rate on financial implication affecting cost base

The cash flow has been prepared on the basis of the organizational benefits that the company needs to consider for their internal and external imports and export of the organization. As per the viewpoint of Saputra (2019), states the main organization has to be considered on the basis of the benefits and their organizational costing that have to be considered in their main organizational betterment. The company maintains the business of their organization that is considered as the exchange rate of the country and for the betterment of the company they have to consider and evaluate and calculate the organizational betterment. Since the exchange rate of UK ions is 0.80-pound sterling and they also manage the business which is considered for the organizational betterment. The exchange rate of the UK to USD is very high which gives the impact to the organization that makes and puts the effect on the company where they put the impact to their organization.

Financial and non-financial factor implications

The financial and non-financial factors that are considered in the organization also include the main financial factor of the organization. The company needs to maintain and also needs to complete the main and complete the main their company that also make the growth to the company also to make their organization where it does not have any issue regarding their betterment of the organization. As per the viewpoint of Popes, (2020), States that the company also needs to follow the financial factor that helps the organization to meet demand and to make their business run in a better way. The company also needs to complete and maintain a huge profit for their organization where the company also needs to maintain a huge demand in their market. The company cash flow and the budget statement show the organizational betterment where they have to complete their organization in the organization. The company also needs to follow the steps and the regulatory system for the organization that needs to follow up their main organizational benefits. The financial factor that includes in the organization also includes their main motive which helps the organization to run and make their organization achieve a huge number of the organizational benefits in their organization. As per the viewpoint of Liahmad, (2021), States that the company needs to follow their organization that the company also has to make and run their business by which the company makes to run their business in a way where they can put their implementations in the area of the organization and from their process of the organizational financial benefits the company can conclude their organization by which the company and their organization staff members can make their betterment for the purpose of the organization and its benefit of the organization which helps the organization to make the rum and involve in the business where they can achieve the high number of profit in their organization and to their betterment of the growth of the organization and its area where the company considers their company for the achievement in the organizational for the company and its work that have to attend their area of the organization and its main competence to the organization.

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