45:["$","title",null,{"children":"BSM219: Management Accounting | ssmaroju | Observable"}] 4d:T8b80,md`

**Income Statement (2019 - 2020)**
	${FinYears[0]}			${FinYears[1]}
	Actual	Budget	Variance	Actual	Budget	Variance
External Sales	${currencyFormat( Turnover.ExternalSales.Actual[0] )}	${currencyFormat( Turnover.ExternalSales.Budget[0] )}	${currencyFormat( Turnover.ExternalSales.Variance[0] )}	${currencyFormat( Turnover.ExternalSales.Actual[1] )}${incDec(Turnover.ExternalSales.Actual)}	${currencyFormat( Turnover.ExternalSales.Budget[1] )}	${currencyFormat( Turnover.ExternalSales.Variance[1] )}
Inter-Company Sales	${currencyFormat( Turnover.InterCompanySales.Actual[0] )}	${currencyFormat( Turnover.InterCompanySales.Budget[0] )}	${currencyFormat( Turnover.InterCompanySales.Variance[0] )}	${currencyFormat( Turnover.InterCompanySales.Actual[1] )} ${incDec(Turnover.InterCompanySales.Actual)}	${currencyFormat( Turnover.InterCompanySales.Budget[1] )}	${currencyFormat( Turnover.InterCompanySales.Variance[1] )}
Movement in WIP	${currencyFormat( Turnover.MovementInWIP.Actual[0] )}	${currencyFormat( Turnover.MovementInWIP.Budget[0] )}	${currencyFormat( Turnover.MovementInWIP.Variance[0] )}	${currencyFormat( Turnover.MovementInWIP.Actual[1] )} ${incDec(Turnover.MovementInWIP.Actual)}	${currencyFormat( Turnover.MovementInWIP.Budget[1] )}	${currencyFormat( Turnover.MovementInWIP.Variance[1] )}
Total Turnover	${currencyFormat(Turnover.Actual[0])}	${currencyFormat(Turnover.Budget[0])}	${currencyFormat(Turnover.Variance[0])}	${currencyFormat( Turnover.Actual[1] )} ${incDec(Turnover.Actual)}	${currencyFormat(Turnover.Budget[1])}	${currencyFormat(Turnover.Variance[1])}
Inter-Company Supplies	${currencyFormat( DirectCosts.InterCompanySupplies.Actual[0] )}	${currencyFormat( DirectCosts.InterCompanySupplies.Budget[0] )}	${currencyFormat( DirectCosts.InterCompanySupplies.Variance[0] )}	${currencyFormat( DirectCosts.InterCompanySupplies.Actual[1] )} ${incDecCost(DirectCosts.InterCompanySupplies.Actual)}	${currencyFormat( DirectCosts.InterCompanySupplies.Budget[1] )}	${currencyFormat( DirectCosts.InterCompanySupplies.Variance[1] )}
Subcontracts / Consultants	${currencyFormat( DirectCosts.SubContracts.Actual[0] )}	${currencyFormat( DirectCosts.SubContracts.Budget[0] )}	${currencyFormat( DirectCosts.SubContracts.Variance[0] )}	${currencyFormat( DirectCosts.SubContracts.Actual[1] )} ${incDecCost(DirectCosts.SubContracts.Actual)}	${currencyFormat( DirectCosts.SubContracts.Budget[1] )}	${currencyFormat( DirectCosts.SubContracts.Variance[1] )}
Materials / Other Direct Costs	${currencyFormat( DirectCosts.Materials.Actual[0] )}	${currencyFormat( DirectCosts.Materials.Budget[0] )}	${currencyFormat( DirectCosts.Materials.Variance[0] )}	${currencyFormat( DirectCosts.Materials.Actual[1] )} ${incDecCost(DirectCosts.Materials.Actual)}	${currencyFormat( DirectCosts.Materials.Budget[1] )}	${currencyFormat( DirectCosts.Materials.Variance[1] )}
Total Direct Costs	${currencyFormat(DirectCosts.Actual[0])}	${currencyFormat(DirectCosts.Budget[0])}	${currencyFormat( DirectCosts.Variance[0] )}	${currencyFormat( DirectCosts.Actual[1] )} ${incDecCost(DirectCosts.Actual)}	${currencyFormat(DirectCosts.Budget[1])}	${currencyFormat( DirectCosts.Variance[1] )}
Added Value	${currencyFormat(AddedValue.Actual[0])}	${currencyFormat(AddedValue.Budget[0])}	${currencyFormat( AddedValue.Variance[0] )}	${currencyFormat( AddedValue.Actual[1] )} ${incDec(AddedValue.Actual)}	${currencyFormat(AddedValue.Budget[1])}	${currencyFormat( AddedValue.Variance[1] )}
Direct Staff Costs	${currencyFormat( DirectPayroll.Actual[0] )}	${currencyFormat( DirectPayroll.Budget[0] )}	${currencyFormat( DirectPayroll.Variance[0] )}	${currencyFormat( DirectPayroll.Actual[1] )} ${incDecCost(DirectPayroll.Actual)}	${currencyFormat( DirectPayroll.Budget[1] )}	${currencyFormat( DirectPayroll.Variance[1] )}
Total Direct Staff Costs	${currencyFormat( DirectPayroll.Actual[0] )}	${currencyFormat( DirectPayroll.Budget[0] )}	${currencyFormat( DirectPayroll.Variance[0] )}	${currencyFormat( DirectPayroll.Actual[1] )} ${incDecCost(DirectPayroll.Actual)}	${currencyFormat( DirectPayroll.Budget[1] )}	${currencyFormat( DirectPayroll.Variance[1] )}
Gross Profit	${currencyFormat(GrossProfit.Actual[0])}	${currencyFormat(GrossProfit.Budget[0])}	${currencyFormat( GrossProfit.Variance[0] )}	${currencyFormat( GrossProfit.Actual[1] )} ${incDec(GrossProfit.Actual)}	${currencyFormat(GrossProfit.Budget[1])}	${currencyFormat( GrossProfit.Variance[1] )}
Indirect Staff Costs (FE)	${currencyFormat( IndirectPayroll.Actual[0] )}	${currencyFormat( IndirectPayroll.Budget[0] )}	${currencyFormat( IndirectPayroll.Variance[0] )}	${currencyFormat( IndirectPayroll.Actual[1] )} ${incDecCost(IndirectPayroll.Actual)}	${currencyFormat( IndirectPayroll.Budget[1] )}	${currencyFormat( IndirectPayroll.Variance[1] )}
Total Inirect Staff Costs	${currencyFormat( IndirectPayroll.Actual[0] )}	${currencyFormat( IndirectPayroll.Budget[0] )}	${currencyFormat( IndirectPayroll.Variance[0] )}	${currencyFormat( IndirectPayroll.Actual[1] )} ${incDecCost(IndirectPayroll.Actual)}	${currencyFormat( IndirectPayroll.Budget[1] )}	${currencyFormat( IndirectPayroll.Variance[1] )}
Contribution	${currencyFormat( Contribution.Actual[0] )}	${currencyFormat( Contribution.Budget[0] )}	${currencyFormat( Contribution.Variance[0] )}	${currencyFormat( Contribution.Actual[1] )} ${incDec(Contribution.Actual)}	${currencyFormat( Contribution.Budget[1] )}	${currencyFormat( Contribution.Variance[1] )}
Staff Costs - NFE	${currencyFormat( OperatingOverheads.NonFeeEarningIndirectPayroll.Actual[0] )}	${currencyFormat( OperatingOverheads.NonFeeEarningIndirectPayroll.Budget[0] )}	${currencyFormat( OperatingOverheads.NonFeeEarningIndirectPayroll.Variance[0] )}	${currencyFormat( OperatingOverheads.NonFeeEarningIndirectPayroll.Actual[1] )} ${incDecCost( OperatingOverheads.NonFeeEarningIndirectPayroll.Actual )}	${currencyFormat( OperatingOverheads.NonFeeEarningIndirectPayroll.Budget[1] )}	${currencyFormat( OperatingOverheads.NonFeeEarningIndirectPayroll.Variance[1] )}
Travel & Subsistence	${currencyFormat( OperatingOverheads.TravelAndSubsistence.Actual[0] )}	${currencyFormat( OperatingOverheads.TravelAndSubsistence.Budget[0] )}	${currencyFormat( OperatingOverheads.TravelAndSubsistence.Variance[0] )}	${currencyFormat( OperatingOverheads.TravelAndSubsistence.Actual[1] )} ${incDecCost(OperatingOverheads.TravelAndSubsistence.Actual)}	${currencyFormat( OperatingOverheads.TravelAndSubsistence.Budget[1] )}	${currencyFormat( OperatingOverheads.TravelAndSubsistence.Variance[1] )}
Administration (G&A)	${currencyFormat( OperatingOverheads.Administration.Actual[0] )}	${currencyFormat( OperatingOverheads.Administration.Budget[0] )}	${currencyFormat( OperatingOverheads.Administration.Variance[0] )}	${currencyFormat( OperatingOverheads.Administration.Actual[1] )} ${incDecCost(OperatingOverheads.Administration.Actual)}	${currencyFormat( OperatingOverheads.Administration.Budget[1] )}	${currencyFormat( OperatingOverheads.Administration.Variance[1] )}
Legal, Audit & Insurance	${currencyFormat( OperatingOverheads.LegalAuditAndInsurance.Actual[0] )}	${currencyFormat( OperatingOverheads.LegalAuditAndInsurance.Budget[0] )}	${currencyFormat( OperatingOverheads.LegalAuditAndInsurance.Variance[0] )}	${currencyFormat( OperatingOverheads.LegalAuditAndInsurance.Actual[1] )} ${incDecCost(OperatingOverheads.LegalAuditAndInsurance.Actual)}	${currencyFormat( OperatingOverheads.LegalAuditAndInsurance.Budget[1] )}	${currencyFormat( OperatingOverheads.LegalAuditAndInsurance.Variance[1] )}
Marketing & Advertisement	${currencyFormat( OperatingOverheads.MarketingAndAdvertisement.Actual[0] )}	${currencyFormat( OperatingOverheads.MarketingAndAdvertisement.Budget[0] )}	${currencyFormat( OperatingOverheads.MarketingAndAdvertisement.Variance[0] )}	${currencyFormat( OperatingOverheads.MarketingAndAdvertisement.Actual[1] )} ${incDecCost(OperatingOverheads.MarketingAndAdvertisement.Actual)}	${currencyFormat( OperatingOverheads.MarketingAndAdvertisement.Budget[1] )}	${currencyFormat( OperatingOverheads.MarketingAndAdvertisement.Variance[1] )}
Accommodation	${currencyFormat( OperatingOverheads.Accommodation.Actual[0] )}	${currencyFormat( OperatingOverheads.Accommodation.Budget[0] )}	${currencyFormat( OperatingOverheads.Accommodation.Variance[0] )}	${currencyFormat( OperatingOverheads.Accommodation.Actual[1] )} ${incDecCost(OperatingOverheads.Accommodation.Actual)}	${currencyFormat( OperatingOverheads.Accommodation.Budget[1] )}	${currencyFormat( OperatingOverheads.Accommodation.Variance[1] )}
Computing Costs	${currencyFormat( OperatingOverheads.ComputingCosts.Actual[0] )}	${currencyFormat( OperatingOverheads.ComputingCosts.Budget[0] )}	${currencyFormat( OperatingOverheads.ComputingCosts.Variance[0] )}	${currencyFormat( OperatingOverheads.ComputingCosts.Actual[1] )} ${incDecCost(OperatingOverheads.ComputingCosts.Actual)}	${currencyFormat( OperatingOverheads.ComputingCosts.Budget[1] )}	${currencyFormat( OperatingOverheads.ComputingCosts.Variance[1] )}
Recruitment & Training	${currencyFormat( OperatingOverheads.RecruitmentAndTraining.Actual[0] )}	${currencyFormat( OperatingOverheads.RecruitmentAndTraining.Budget[0] )}	${currencyFormat( OperatingOverheads.RecruitmentAndTraining.Variance[0] )}	${currencyFormat( OperatingOverheads.RecruitmentAndTraining.Actual[1] )} ${incDecCost(OperatingOverheads.RecruitmentAndTraining.Actual)}	${currencyFormat( OperatingOverheads.RecruitmentAndTraining.Budget[1] )}	${currencyFormat( OperatingOverheads.RecruitmentAndTraining.Variance[1] )}
Exchange Differences	${currencyFormat( OperatingOverheads.ExchangeDifferences.Actual[0] )}	${currencyFormat( OperatingOverheads.ExchangeDifferences.Budget[0] )}	${currencyFormat( OperatingOverheads.ExchangeDifferences.Variance[0] )}	${currencyFormat( OperatingOverheads.ExchangeDifferences.Actual[1] )} ${incDecCost(OperatingOverheads.ExchangeDifferences.Actual)}	${currencyFormat( OperatingOverheads.ExchangeDifferences.Budget[1] )}	${currencyFormat( OperatingOverheads.ExchangeDifferences.Variance[1] )}
Bad Debts	${currencyFormat( OperatingOverheads.BadDebts.Actual[0] )}	${currencyFormat( OperatingOverheads.BadDebts.Budget[0] )}	${currencyFormat( OperatingOverheads.BadDebts.Variance[0] )}	${currencyFormat( OperatingOverheads.BadDebts.Actual[1] )} ${incDecCost(OperatingOverheads.BadDebts.Actual)}	${currencyFormat( OperatingOverheads.BadDebts.Budget[1] )}	${currencyFormat( OperatingOverheads.BadDebts.Variance[1] )}
Regional Charges	${currencyFormat( OperatingOverheads.RegionalRecharges.Actual[0] )}	${currencyFormat( OperatingOverheads.RegionalRecharges.Budget[0] )}	${currencyFormat( OperatingOverheads.RegionalRecharges.Variance[0] )}	${currencyFormat( OperatingOverheads.RegionalRecharges.Actual[1] )} ${incDec(OperatingOverheads.RegionalRecharges.Actual)}	${currencyFormat( OperatingOverheads.RegionalRecharges.Budget[1] )}	${currencyFormat( OperatingOverheads.RegionalRecharges.Variance[1] )}
(Sundry Income)	${currencyFormat( OperatingOverheads.SundryIncome.Actual[0] )}	${currencyFormat( OperatingOverheads.SundryIncome.Budget[0] )}	${currencyFormat( OperatingOverheads.SundryIncome.Variance[0] )}	${currencyFormat( OperatingOverheads.SundryIncome.Actual[1] )} ${incDec(OperatingOverheads.SundryIncome.Actual)}	${currencyFormat( OperatingOverheads.SundryIncome.Budget[1] )}	${currencyFormat( OperatingOverheads.SundryIncome.Variance[1] )}
Operating Overheads	${currencyFormat( OperatingOverheads.Actual[0] )}	${currencyFormat( OperatingOverheads.Budget[0] )}	${currencyFormat( OperatingOverheads.Variance[0] )}	${currencyFormat( OperatingOverheads.Actual[1] )} ${incDecCost(OperatingOverheads.Actual)}	${currencyFormat( OperatingOverheads.Budget[1] )}	${currencyFormat( OperatingOverheads.Variance[1] )}
Group Management Fees	${currencyFormat( SharedOverheads.GroupManagementFees.Actual[0] )}	${currencyFormat( SharedOverheads.GroupManagementFees.Budget[0] )}	${currencyFormat( SharedOverheads.GroupManagementFees.Variance[0] )}	${currencyFormat( SharedOverheads.GroupManagementFees.Actual[1] )} ${incDecCost(SharedOverheads.GroupManagementFees.Actual)}	${currencyFormat( SharedOverheads.GroupManagementFees.Budget[1] )}	${currencyFormat( SharedOverheads.GroupManagementFees.Variance[1] )}
Partnership Fees	${currencyFormat( SharedOverheads.PartnershipFees.Actual[0] )}	${currencyFormat( SharedOverheads.PartnershipFees.Budget[0] )}	${currencyFormat( SharedOverheads.PartnershipFees.Variance[0] )}	${currencyFormat( SharedOverheads.PartnershipFees.Actual[1] )} ${incDecCost(SharedOverheads.PartnershipFees.Actual)}	${currencyFormat( SharedOverheads.PartnershipFees.Budget[1] )}	${currencyFormat( SharedOverheads.PartnershipFees.Variance[1] )}
Shared Overheads	${currencyFormat( SharedOverheads.Actual[0] )}	${currencyFormat( SharedOverheads.Budget[0] )}	${currencyFormat( SharedOverheads.Variance[0] )}	${currencyFormat( SharedOverheads.Actual[1] )} ${incDecCost(SharedOverheads.Actual)}	${currencyFormat( SharedOverheads.Budget[1] )}	${currencyFormat( SharedOverheads.Variance[1] )}
Total Overheads	${currencyFormat( TotalOverheads.Actual[0] )}	${currencyFormat( TotalOverheads.Budget[0] )}	${currencyFormat( TotalOverheads.Variance[0] )}	${currencyFormat( TotalOverheads.Actual[1] )} ${incDecCost(TotalOverheads.Actual)}	${currencyFormat( TotalOverheads.Budget[1] )}	${currencyFormat( TotalOverheads.Variance[1] )}
Trading Profit	${currencyFormat( TradingProfit.Actual[0] )}	${currencyFormat( TradingProfit.Budget[0] )}	${currencyFormat( TradingProfit.Variance[0] )}	${currencyFormat( TradingProfit.Actual[1] )} ${incDec(TradingProfit.Actual)}	${currencyFormat( TradingProfit.Budget[1] )}	${currencyFormat( TradingProfit.Variance[1] )}
Depreciation	${currencyFormat( DepreciationAndInterest.Depreciation.Actual[0] )}	${currencyFormat( DepreciationAndInterest.Depreciation.Budget[0] )}	${currencyFormat( DepreciationAndInterest.Depreciation.Variance[0] )}	${currencyFormat( DepreciationAndInterest.Depreciation.Actual[1] )} ${incDecCost(DepreciationAndInterest.Depreciation.Actual)}	${currencyFormat( DepreciationAndInterest.Depreciation.Budget[1] )}	${currencyFormat( DepreciationAndInterest.Depreciation.Variance[1] )}
Interest - Internal	${currencyFormat( DepreciationAndInterest.InternalInterest.Actual[0] )}	${currencyFormat( DepreciationAndInterest.InternalInterest.Budget[0] )}	${currencyFormat( DepreciationAndInterest.InternalInterest.Variance[0] )}	${currencyFormat( DepreciationAndInterest.InternalInterest.Actual[1] )} ${incDecCost(DepreciationAndInterest.InternalInterest.Actual)}	${currencyFormat( DepreciationAndInterest.InternalInterest.Budget[1] )}	${currencyFormat( DepreciationAndInterest.InternalInterest.Variance[1] )}
Interest - External	${currencyFormat( DepreciationAndInterest.ExternalInterest.Actual[0] )}	${currencyFormat( DepreciationAndInterest.ExternalInterest.Budget[0] )}	${currencyFormat( DepreciationAndInterest.ExternalInterest.Variance[0] )}	${currencyFormat( DepreciationAndInterest.ExternalInterest.Actual[1] )} ${incDecCost(DepreciationAndInterest.ExternalInterest.Actual)}	${currencyFormat( DepreciationAndInterest.ExternalInterest.Budget[1] )}	${currencyFormat( DepreciationAndInterest.ExternalInterest.Variance[1] )}
Depreciation & Interest	${currencyFormat( DepreciationAndInterest.Actual[0] )}	${currencyFormat( DepreciationAndInterest.Budget[0] )}	${currencyFormat( DepreciationAndInterest.Variance[0] )}	${currencyFormat( DepreciationAndInterest.Actual[1] )} ${incDecCost(DepreciationAndInterest.Actual)}	${currencyFormat( DepreciationAndInterest.Budget[1] )}	${currencyFormat( DepreciationAndInterest.Variance[1] )}
Profit after Depreciation & Interest	${currencyFormat( ProfitAfterDepreciation.Actual[0] )}	${currencyFormat( ProfitAfterDepreciation.Budget[0] )}	${currencyFormat( ProfitAfterDepreciation.Variance[0] )}	${currencyFormat( ProfitAfterDepreciation.Actual[1] )} ${incDec(ProfitAfterDepreciation.Actual)}	${currencyFormat( ProfitAfterDepreciation.Budget[1] )}	${currencyFormat( ProfitAfterDepreciation.Variance[1] )}
Exceptional Items	${currencyFormat( ExceptionalItems.Actual[0] )}	${currencyFormat( ExceptionalItems.Budget[0] )}	${currencyFormat( ExceptionalItems.Variance[0] )}	${currencyFormat( ExceptionalItems.Actual[1] )} ${incDecCost(ExceptionalItems.Actual)}	${currencyFormat( ExceptionalItems.Budget[1] )}	${currencyFormat( ExceptionalItems.Variance[1] )}
Depreciation & Interest	${currencyFormat( ExceptionalItems.Actual[0] )}	${currencyFormat( ExceptionalItems.Budget[0] )}	${currencyFormat( ExceptionalItems.Variance[0] )}	${currencyFormat( ExceptionalItems.Actual[1] )} ${incDecCost(ExceptionalItems.Actual)}	${currencyFormat( ExceptionalItems.Budget[1] )}	${currencyFormat( ExceptionalItems.Variance[1] )}
Profit before Distribution	${currencyFormat( ProfitBeforeDistribution.Actual[0] )}	${currencyFormat( ProfitBeforeDistribution.Budget[0] )}	${currencyFormat( ProfitBeforeDistribution.Variance[0] )}	${currencyFormat( ProfitBeforeDistribution.Actual[1] )} ${incDec(ProfitBeforeDistribution.Actual)}	${currencyFormat( ProfitBeforeDistribution.Budget[1] )}	${currencyFormat( ProfitBeforeDistribution.Variance[1] )}
Distribution - PRP	${currencyFormat( Distributions.DistributionsPRP.Actual[0] )}	${currencyFormat( Distributions.DistributionsPRP.Budget[0] )}	${currencyFormat( Distributions.DistributionsPRP.Variance[0] )}	${currencyFormat( Distributions.DistributionsPRP.Actual[1] )} ${incDecCost(Distributions.DistributionsPRP.Actual)}	${currencyFormat( Distributions.DistributionsPRP.Budget[1] )}	${currencyFormat( Distributions.DistributionsPRP.Variance[1] )}
Distribution - Other	${currencyFormat( Distributions.DistributionsOther.Actual[0] )}	${currencyFormat( Distributions.DistributionsOther.Budget[0] )}	${currencyFormat( Distributions.DistributionsOther.Variance[0] )}	${currencyFormat( Distributions.DistributionsOther.Actual[1] )} ${incDecCost(Distributions.DistributionsOther.Actual)}	${currencyFormat( Distributions.DistributionsOther.Budget[1] )}	${currencyFormat( Distributions.DistributionsOther.Variance[1] )}
Distributions	${currencyFormat( Distributions.Actual[0] )}	${currencyFormat( Distributions.Budget[0] )}	${currencyFormat( Distributions.Variance[0] )}	${currencyFormat( Distributions.Actual[1] )} ${incDecCost(Distributions.Actual)}	${currencyFormat( Distributions.Budget[1] )}	${currencyFormat( Distributions.Variance[1] )}
Profit Retained	${currencyFormat( ProfitRetained.Actual[0] )}	${currencyFormat( ProfitRetained.Budget[0] )}	${currencyFormat( ProfitRetained.Variance[0] )}	${currencyFormat( ProfitRetained.Actual[1] )} ${incDec(ProfitRetained.Actual)}	${currencyFormat( ProfitRetained.Budget[1] )}	${currencyFormat( ProfitRetained.Variance[1] )}

`4e:Te5e,vegalite({ $schema: "https://vega.github.io/schema/vega-lite/v5.json", data: { values: [ { label: "Budget EBITDA", amount: TradingProfit.Budget[0] }, { label: "Turnover", amount: Turnover.Variance[0] }, { label: "Direct Costs", amount: DirectCosts.Variance[0] + DirectPayroll.Variance[0] + IndirectPayroll.Variance[0] }, { label: "Operating Overhead", amount: OperatingOverheads.Variance[0] + SharedOverheads.PartnershipFees.Variance[0] }, { label: "Management Charge", amount: SharedOverheads.GroupManagementFees.Variance[0] }, { label: "Actual EBITDA", amount: 0 } ] }, width: 800, height: 450, transform: [ { window: [{ op: "sum", field: "amount", as: "sum" }] }, { window: [{ op: "lead", field: "label", as: "lead" }] }, { calculate: "datum.lead === null ? datum.label : datum.lead", as: "lead" }, { calculate: "datum.label === 'Actual EBITDA' ? 0 : datum.sum - datum.amount", as: "previous_sum" }, { calculate: "datum.label === 'Actual EBITDA' ? datum.sum : datum.amount", as: "amount" }, { calculate: "(datum.label !== 'Budget EBITDA' && datum.label !== 'Actual EBITDA' && datum.amount > 0 ? '+' : '') + datum.amount", as: "text_amount" }, { calculate: "(datum.sum + datum.previous_sum) / 2", as: "center" }, { calculate: "datum.sum < datum.previous_sum ? datum.sum : ''", as: "sum_dec" }, { calculate: "datum.sum > datum.previous_sum ? datum.sum : ''", as: "sum_inc" } ], encoding: { x: { field: "label", type: "ordinal", sort: null, axis: { labelAngle: 0, title: "2019 Performance ($millions)" } } }, layer: [ { mark: { type: "bar", size: 45 }, encoding: { y: { field: "previous_sum", type: "quantitative", title: "Amount" }, y2: { field: "sum" }, color: { condition: [ { test: "datum.label === 'Budget EBITDA' || datum.label === 'Actual EBITDA'", value: "#f7e0b6" }, { test: "datum.sum < datum.previous_sum", value: "#f78a64" } ], value: "#93c4aa" } } }, { mark: { type: "rule", color: "#404040", opacity: 1, strokeWidth: 2, xOffset: -22.5, x2Offset: 22.5 }, encoding: { x2: { field: "lead" }, y: { field: "sum", type: "quantitative" } } }, { mark: { type: "text", dy: -4, baseline: "bottom" }, encoding: { y: { field: "sum_inc", type: "quantitative" }, text: { field: "sum_inc", type: "nominal" } } }, { mark: { type: "text", dy: 4, baseline: "top" }, encoding: { y: { field: "sum_dec", type: "quantitative" }, text: { field: "sum_dec", type: "nominal" } } }, { mark: { type: "text", fontWeight: "bold", baseline: "middle" }, encoding: { y: { field: "center", type: "quantitative" }, text: { field: "text_amount", type: "nominal" }, color: { condition: [ { test: "datum.label === 'Budget EBITDA' || datum.label === 'Actual EBITDA'", value: "#725a30" } ], value: "white" } } } ], config: { text: { fontWeight: "bold", color: "#404040" } } })4f:Te5e,vegalite({ $schema: "https://vega.github.io/schema/vega-lite/v5.json", data: { values: [ { label: "Budget EBITDA", amount: TradingProfit.Budget[1] }, { label: "Turnover", amount: Turnover.Variance[1] }, { label: "Direct Costs", amount: DirectCosts.Variance[1] + DirectPayroll.Variance[1] + IndirectPayroll.Variance[1] }, { label: "Operating Overhead", amount: OperatingOverheads.Variance[1] + SharedOverheads.PartnershipFees.Variance[1] }, { label: "Management Charge", amount: SharedOverheads.GroupManagementFees.Variance[1] }, { label: "Actual EBITDA", amount: 0 } ] }, width: 800, height: 450, transform: [ { window: [{ op: "sum", field: "amount", as: "sum" }] }, { window: [{ op: "lead", field: "label", as: "lead" }] }, { calculate: "datum.lead === null ? datum.label : datum.lead", as: "lead" }, { calculate: "datum.label === 'Actual EBITDA' ? 0 : datum.sum - datum.amount", as: "previous_sum" }, { calculate: "datum.label === 'Actual EBITDA' ? datum.sum : datum.amount", as: "amount" }, { calculate: "(datum.label !== 'Budget EBITDA' && datum.label !== 'Actual EBITDA' && datum.amount > 0 ? '+' : '') + datum.amount", as: "text_amount" }, { calculate: "(datum.sum + datum.previous_sum) / 2", as: "center" }, { calculate: "datum.sum < datum.previous_sum ? datum.sum : ''", as: "sum_dec" }, { calculate: "datum.sum > datum.previous_sum ? datum.sum : ''", as: "sum_inc" } ], encoding: { x: { field: "label", type: "ordinal", sort: null, axis: { labelAngle: 0, title: "2020 Performance ($millions)" } } }, layer: [ { mark: { type: "bar", size: 45 }, encoding: { y: { field: "previous_sum", type: "quantitative", title: "Amount" }, y2: { field: "sum" }, color: { condition: [ { test: "datum.label === 'Budget EBITDA' || datum.label === 'Actual EBITDA'", value: "#f7e0b6" }, { test: "datum.sum < datum.previous_sum", value: "#f78a64" } ], value: "#93c4aa" } } }, { mark: { type: "rule", color: "#404040", opacity: 1, strokeWidth: 2, xOffset: -22.5, x2Offset: 22.5 }, encoding: { x2: { field: "lead" }, y: { field: "sum", type: "quantitative" } } }, { mark: { type: "text", dy: -4, baseline: "bottom" }, encoding: { y: { field: "sum_inc", type: "quantitative" }, text: { field: "sum_inc", type: "nominal" } } }, { mark: { type: "text", dy: 4, baseline: "top" }, encoding: { y: { field: "sum_dec", type: "quantitative" }, text: { field: "sum_dec", type: "nominal" } } }, { mark: { type: "text", fontWeight: "bold", baseline: "middle" }, encoding: { y: { field: "center", type: "quantitative" }, text: { field: "text_amount", type: "nominal" }, color: { condition: [ { test: "datum.label === 'Budget EBITDA' || datum.label === 'Actual EBITDA'", value: "#725a30" } ], value: "white" } } } ], config: { text: { fontWeight: "bold", color: "#404040" } } })50:T604,Turnover = { let ExternalSales = { Actual: [14801, 11160], Budget: [11382, 19989], Variance: new Object(), VariancePct: new Object() }; let InterCompanySales = { Actual: [446, 554], Budget: [2150, 697], Variance: new Object(), VariancePct: new Object() }; let MovementInWIP = { Actual: [-649, -280], Budget: [0, -43], Variance: new Object(), VariancePct: new Object() }; let Actual = sumSubItems( ExternalSales.Actual, InterCompanySales.Actual, MovementInWIP.Actual ); let Budget = sumSubItems( ExternalSales.Budget, InterCompanySales.Budget, MovementInWIP.Budget ); ExternalSales.Variance = new variance( ExternalSales.Actual, ExternalSales.Budget ); InterCompanySales.Variance = new variance( InterCompanySales.Actual, InterCompanySales.Budget ); MovementInWIP.Variance = new variance( MovementInWIP.Actual, MovementInWIP.Budget ); let Variance = new variance(Actual, Budget); ExternalSales.VariancePct = new variancePct( ExternalSales.Variance, ExternalSales.Budget ); InterCompanySales.VariancePct = new variancePct( InterCompanySales.Variance, InterCompanySales.Budget ); MovementInWIP.VariancePct = new variancePct( MovementInWIP.Variance, MovementInWIP.Budget ); let VariancePct = new variancePct(Variance, Budget); return { FinYears, Actual, Budget, Variance, VariancePct, ExternalSales, InterCompanySales, MovementInWIP }; }51:T5d5,DirectCosts = { let InterCompanySupplies = { Actual: [-968, -1147], Budget: [-528, -678], Variance: new Object(), VariancePct: new Object() }; let SubContracts = { Actual: [-27, -1], Budget: [-40, -782], Variance: new Object(), VariancePct: new Object() }; let Materials = { Actual: [-4876, -3567], Budget: [-3357, -6394], Variance: new Object(), VariancePct: new Object() }; InterCompanySupplies.Variance = new variance( InterCompanySupplies.Actual, InterCompanySupplies.Budget ); SubContracts.Variance = new variance( SubContracts.Actual, SubContracts.Budget ); Materials.Variance = new variance(Materials.Actual, Materials.Budget); InterCompanySupplies.VariancePct = new variancePct( InterCompanySupplies.Variance, InterCompanySupplies.Budget ); SubContracts.VariancePct = new variancePct( SubContracts.Variance, SubContracts.Budget ); Materials.VariancePct = new variancePct(Materials.Variance, Materials.Budget); let Actual = sumSubItems( InterCompanySupplies.Actual, SubContracts.Actual, Materials.Actual ); let Budget = sumSubItems( InterCompanySupplies.Budget, SubContracts.Budget, Materials.Budget ); let Variance = variance(Actual, Budget); let VariancePct = variancePct(Variance, Budget); return { FinYears, Actual, Budget, Variance, VariancePct, InterCompanySupplies, SubContracts, Materials }; }52:T15f3,OperatingOverheads = { let NonFeeEarningIndirectPayroll = { Actual: [-1346, -632], Budget: [-1952, -793], Variance: new Object(), VariancePct: new Object() }; NonFeeEarningIndirectPayroll.Variance = variance( NonFeeEarningIndirectPayroll.Actual, NonFeeEarningIndirectPayroll.Budget ); NonFeeEarningIndirectPayroll.VariancePct = variancePct( NonFeeEarningIndirectPayroll.Variance, NonFeeEarningIndirectPayroll.Budget ); let TravelAndSubsistence = { Actual: [-215, -40], Budget: [-116, -140], Variance: new Object(), VariancePct: new Object() }; TravelAndSubsistence.Variance = variance( TravelAndSubsistence.Actual, TravelAndSubsistence.Budget ); TravelAndSubsistence.VariancePct = variancePct( TravelAndSubsistence.Variance, TravelAndSubsistence.Budget ); let Administration = { Actual: [-432, -221], Budget: [-274, -531], Variance: new Object(), VariancePct: new Object() }; Administration.Variance = variance( Administration.Actual, Administration.Budget ); Administration.VariancePct = variancePct( Administration.Variance, Administration.Budget ); let LegalAuditAndInsurance = { Actual: [-360, -239], Budget: [-386, -354], Variance: new Object(), VariancePct: new Object() }; LegalAuditAndInsurance.Variance = variance( LegalAuditAndInsurance.Actual, LegalAuditAndInsurance.Budget ); LegalAuditAndInsurance.VariancePct = variancePct( LegalAuditAndInsurance.Variance, LegalAuditAndInsurance.Budget ); let MarketingAndAdvertisement = { Actual: [-34, -6], Budget: [-54, -84], Variance: new Object(), VariancePct: new Object() }; MarketingAndAdvertisement.Variance = variance( MarketingAndAdvertisement.Actual, MarketingAndAdvertisement.Budget ); MarketingAndAdvertisement.VariancePct = variancePct( MarketingAndAdvertisement.Variance, MarketingAndAdvertisement.Budget ); let Accommodation = { Actual: [-946, -972], Budget: [-830, -1041], Variance: new Object(), VariancePct: new Object() }; Accommodation.Variance = variance(Accommodation.Actual, Accommodation.Budget); Accommodation.VariancePct = variancePct( Accommodation.Variance, Accommodation.Budget ); let ComputingCosts = { Actual: [-130, -157], Budget: [-319, -211], Variance: new Object(), VariancePct: new Object() }; ComputingCosts.Variance = variance( ComputingCosts.Actual, ComputingCosts.Budget ); ComputingCosts.VariancePct = variancePct( ComputingCosts.Variance, ComputingCosts.Budget ); let RecruitmentAndTraining = { Actual: [-80, -67], Budget: [-57, -55], Variance: new Object(), VariancePct: new Object() }; RecruitmentAndTraining.Variance = variance( RecruitmentAndTraining.Actual, RecruitmentAndTraining.Budget ); RecruitmentAndTraining.VariancePct = variancePct( RecruitmentAndTraining.Variance, RecruitmentAndTraining.Budget ); let ExchangeDifferences = { Actual: [-28, -24], Budget: [0, 0], Variance: new Object(), VariancePct: new Object() }; ExchangeDifferences.Variance = variance( ExchangeDifferences.Actual, ExchangeDifferences.Budget ); ExchangeDifferences.VariancePct = variancePct( ExchangeDifferences.Variance, ExchangeDifferences.Budget ); let BadDebts = { Actual: [-32, -244], Budget: [0, 0], Variance: new Object(), VariancePct: new Object() }; BadDebts.Variance = variance(BadDebts.Actual, BadDebts.Budget); BadDebts.VariancePct = variancePct(BadDebts.Variance, BadDebts.Budget); let RegionalRecharges = { Actual: [0, 1], Budget: [0, 21], Variance: new Object(), VariancePct: new Object() }; RegionalRecharges.Variance = variance( RegionalRecharges.Actual, RegionalRecharges.Budget ); RegionalRecharges.VariancePct = variancePct( RegionalRecharges.Variance, RegionalRecharges.Budget ); let SundryIncome = { Actual: [534, 584], Budget: [209, 508], Variance: new Object(), VariancePct: new Object() }; SundryIncome.Variance = variance(SundryIncome.Actual, SundryIncome.Budget); SundryIncome.VariancePct = variancePct( SundryIncome.Variance, SundryIncome.Budget ); let Actual = sumSubItems( NonFeeEarningIndirectPayroll.Actual, TravelAndSubsistence.Actual, Administration.Actual, LegalAuditAndInsurance.Actual, MarketingAndAdvertisement.Actual, Accommodation.Actual, ComputingCosts.Actual, RecruitmentAndTraining.Actual, ExchangeDifferences.Actual, BadDebts.Actual, RegionalRecharges.Actual, SundryIncome.Actual ); let Budget = sumSubItems( NonFeeEarningIndirectPayroll.Budget, TravelAndSubsistence.Budget, Administration.Budget, LegalAuditAndInsurance.Budget, MarketingAndAdvertisement.Budget, Accommodation.Budget, ComputingCosts.Budget, RecruitmentAndTraining.Budget, ExchangeDifferences.Budget, BadDebts.Budget, RegionalRecharges.Budget, SundryIncome.Budget ); let Variance = variance(Actual, Budget); let VariancePct = variancePct(Variance, Budget); return { FinYears, Actual, Budget, Variance, VariancePct, NonFeeEarningIndirectPayroll, TravelAndSubsistence, Administration, LegalAuditAndInsurance, MarketingAndAdvertisement, Accommodation, ComputingCosts, RecruitmentAndTraining, ExchangeDifferences, BadDebts, RegionalRecharges, SundryIncome }; }53:T5db,DepreciationAndInterest = { let Depreciation = { Actual: [-172, -179], Budget: [-178, -185], Variance: new Object(), VariancePct: new Object() }; Depreciation.Variance = variance(Depreciation.Actual, Depreciation.Budget); Depreciation.VariancePct = variancePct( Depreciation.Variance, Depreciation.Budget ); let InternalInterest = { Actual: [-27, 0], Budget: [0, 0], Variance: new Object(), VariancePct: new Object() }; InternalInterest.Variance = variance( InternalInterest.Actual, InternalInterest.Budget ); InternalInterest.VariancePct = variancePct( InternalInterest.Variance, InternalInterest.Budget ); let ExternalInterest = { Actual: [0, 0], Budget: [0, 0], Variance: new Object(), VariancePct: new Object() }; ExternalInterest.Variance = variance( ExternalInterest.Actual, ExternalInterest.Budget ); ExternalInterest.VariancePct = variancePct( ExternalInterest.Variance, ExternalInterest.Budget ); let Actual = sumSubItems( Depreciation.Actual, InternalInterest.Actual, ExternalInterest.Actual ); let Budget = sumSubItems( Depreciation.Budget, InternalInterest.Budget, ExternalInterest.Budget ); let Variance = variance(Actual, Budget); let VariancePct = variancePct(Variance, Budget); return { FinYears, Actual, Budget, Variance, VariancePct, Depreciation, InternalInterest, ExternalInterest }; }54:T450,Distributions = { let DistributionsPRP = { Actual: [0, 0], Budget: [-16, 0], Variance: new Object(), VariancePct: new Object() }; DistributionsPRP.Variance = variance( DistributionsPRP.Actual, DistributionsPRP.Budget ); DistributionsPRP.VariancePct = variancePct( DistributionsPRP.Variance, DistributionsPRP.Budget ); let DistributionsOther = { Actual: [0, 0], Budget: [-7, 0], Variance: new Object(), VariancePct: new Object() }; DistributionsOther.Variance = variance( DistributionsOther.Actual, DistributionsOther.Budget ); DistributionsOther.VariancePct = variancePct( DistributionsOther.Variance, DistributionsOther.Budget ); let Actual = sumSubItems(DistributionsPRP.Actual, DistributionsOther.Actual); let Budget = sumSubItems(DistributionsPRP.Budget, DistributionsOther.Budget); let Variance = variance(Actual, Budget); let VariancePct = variancePct(Variance, Budget); return { FinYears, Actual, Budget, Variance, VariancePct, DistributionsPRP, DistributionsOther }; }55:[] 49:{"id":"6673e7e54352ec95","slug":"company-financial-statements","title":"BSM219: Management Accounting","thumbnail":"044427fa178d19a4228a70ee52d13a2871cb5b05e04879c09a00cfe6626f5c59","access_level":"public","create_time":"$D2021-03-26T22:03:19.741Z","update_time":"$D2021-10-21T23:57:17.452Z","view_time":null,"first_public_time":"$D2021-04-02T02:43:40.022Z","has_unpublished_edits":null,"fork":true,"stars":1,"starred":false,"owner":{"type":"team","id":"ce694ebde2a4846a","login":"ssmaroju","name":"","avatar_url":"https://avatars-next.observableusercontent.com/a6f4bc88e40e5218b6b64386fadd3418060d24b9386d7b2f8756b0641d0681e0","tier":"starter_2024","bio":"","followed_by_you":false,"follows_you":false},"version":2041,"publish_version":2041,"role":null,"authored":false,"authors":[{"type":"individual","id":"66932f025db24b86","login":"ssmaroju","name":"","avatar_url":"https://avatars-next.observableusercontent.com/a6f4bc88e40e5218b6b64386fadd3418060d24b9386d7b2f8756b0641d0681e0","tier":null,"bio":"","followed_by_you":false,"follows_you":false}],"members":[{"type":"individual","id":"66932f025db24b86","login":"ssmaroju","name":"","avatar_url":"https://avatars-next.observableusercontent.com/a6f4bc88e40e5218b6b64386fadd3418060d24b9386d7b2f8756b0641d0681e0","tier":null,"role":"editor"}],"comments":[],"custom_thumbnail":false,"trashed":false,"lapsed":null,"subscribed":null,"forks":2,"collection":null,"type":"notebook","body":{"titling":"auto","title":"BSM219: Management Accounting","cells":[{"id":495,"value":"md`# BSM219: Management Accounting\n## Company Financial Statements with Budget\n\nMajor items in a financial statement are listed in this document. The interdependency of these items and the ratios that can be computed and can give insights into the company's performance are presented here.\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":633,"value":"$4d","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1992,"value":"$4e","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":2037,"value":"$4f","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":421,"value":"md`### Turnover\nTurnover or revenue is the amount of money made by a company through sales. It is also interchangeably called as revenue or sales.\n

\nSome of the revenue sources are as follows:\n

External sales
Inter-company sales
Movement in work in progress (WIP) to adjust the revenue

\n\n\nTurnover is calculated as:\n\n

\n**Turnover** = External sales + Inter-company sales + Movement in WIP\n

\nThis may include the following:\n

Inter-company supplies
Subcontractor/consultants
Materials/Other direct costs

\n\nNote that these costs do not include any labour costs.
\nDirect Costs is calculated as:\n\n

\n**Total Direct Costs** = Inter-company supplies + Subcontractor or consultants + Materials or other direct costs\n

\n**Added Value** = Turnover - Direct Costs\n

\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1388,"value":"function addedValueFun(turnover, directcost){\n return turnover.map((d,i)=>{return d+directcost[i];})\n }","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":17,"value":"AddedValue = {\n let Actual = addedValueFun(Turnover.Actual, DirectCosts.Actual);\n let Budget = addedValueFun(Turnover.Budget, DirectCosts.Budget);\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1102,"value":"md`### Direct Staff Costs\n\nDirect Payroll or cost of staff who worked on the project. The hours spent by this staff is usually billable to the Clients.\n\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":99,"value":"DirectPayroll = {\n let Actual=[-3157, -2135]; \n let Budget=[-3617, -3376]\n let Variance = variance(Actual, Budget)\n let VariancePct = variancePct(Variance, Budget);\n return {FinYears, Actual, Budget, Variance, VariancePct}\n}\n","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1104,"value":"md`### Gross Profit\n\nGross Profit is the Turnover less the costs that are directly related to the generation of that revenue. This is the actual profit made after factoring in all the costs involved in producing and delivering the product. Or in other words, Gross Profit is the Added Value less the Direct Payroll costs.\n\nGross Profit is calculated as:\n\n

\n**Gross Profit** = Added Value - Direct Payroll\n

\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":112,"value":"function grossProfitFun(addedvalue, payroll){\n return addedvalue.map((d,i)=>{return d+payroll[i];})\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":110,"value":"GrossProfit = {\n let Actual = grossProfitFun(AddedValue.Actual, DirectPayroll.Actual);\n let Budget = grossProfitFun(AddedValue.Budget, DirectPayroll.Budget);\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1114,"value":"md`### Indirect Staff Costs - Fee earning\n\nIndirect Staff Costs are all the staff within the company who are fee earners. But the costs incurred by this staff cannot be accounted directly on the project.\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":148,"value":"IndirectPayroll = {\n let Actual = [-1443, -1654];\n let Budget = [-968, -1462];\n let Variance = variance(Actual, Budget) ;\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1117,"value":"md`### Contribution\n\nContribution is the Gross Profit less the cost of indirect staff costs. In a operating unit with several business units, the operating unit leadership team has control over the revenue and costs until this point. Hence to measure the actual performance of an operating unit, this is an important metric.\n\nContribution is calculated as:\n\n

\n**Contribution** = Gross Profit - Indirect Staff Costs(Fee-earning staff)\n

\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":174,"value":"function ContributionFun(grossprofit, indirectpayroll){\n return grossprofit.map((d,i)=>{return d+indirectpayroll[i];})\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":169,"value":"Contribution = {\n let Actual = ContributionFun(GrossProfit.Actual, IndirectPayroll.Actual);\n let Budget = ContributionFun(GrossProfit.Budget, IndirectPayroll.Budget);\n let Variance = variance(Actual, Budget) ;\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1806,"value":"function contributionMarginFun(contribution, turnover) {\n return contribution.map((d, i) => {\n return d*100 / turnover[i];\n });\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1805,"value":"ContributionMargin = {\n let Actual = contributionMarginFun(Contribution.Actual, Turnover.Actual);\n let Budget = contributionMarginFun(Contribution.Budget, Turnover.Budget);\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1126,"value":"md`### Overheads\n\n#### Overheads\nOperating Overheads includes other costs such as:\n

\nThis may include the following:\n

Non-Fee earning indirect payroll
Travel and Subsistence
Administration (G&A)
Legal Audit and Insurance
Marketing and Advertisement
Accommodation
Computing Costs
Recruitment and Training
Exchange differences
Bad Debts
Regional Recharges
Sundry Income

\n\nThe sum of all of the overheads above would form the Operating Overheads.\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":758,"value":"$52","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":856,"value":"SharedOverheads = {\n let GroupManagementFees = {Actual:[-968,0], Budget: [-677,0], Variance: new Object(), VariancePct: new Object()};\n GroupManagementFees.Variance = variance(GroupManagementFees.Actual, GroupManagementFees.Budget);\n GroupManagementFees.VariancePct = variance(GroupManagementFees.Variance, GroupManagementFees.Budget);\n let PartnershipFees = {Actual:[-704,0], Budget: [-697, 0], Variance: new Object(), VariancePct: new Object()};\n PartnershipFees.Variance = variance(PartnershipFees.Actual, PartnershipFees.Budget);\n PartnershipFees.VariancePct = variance(PartnershipFees.Variance, PartnershipFees.Budget);\n let Actual = sumSubItems(GroupManagementFees.Actual, PartnershipFees.Actual);\n let Budget = sumSubItems(GroupManagementFees.Budget, PartnershipFees.Budget);\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {FinYears, Actual, Budget, Variance, VariancePct, GroupManagementFees, PartnershipFees}\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":869,"value":"TotalOverheads = {\n let Actual = sumSubItems(OperatingOverheads.Actual, SharedOverheads.Actual);\n let Budget = sumSubItems(OperatingOverheads.Budget, SharedOverheads.Budget);\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1668,"value":"md `### Trading Profit (EBIT)\nTrading Profit is also known as EBIT or Operating Profit`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":879,"value":"TradingProfit = {\n let Actual = sumSubItems(Contribution.Actual, TotalOverheads.Actual);\n let Budget = sumSubItems(Contribution.Budget, TotalOverheads.Budget);\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1838,"value":"md `### Depreciation and Interest`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":245,"value":"$53","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1839,"value":"md `### Profit after Depreciation\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":288,"value":"ProfitAfterDepreciation = {\n let Actual = sumSubItems(\n TradingProfit.Actual,\n DepreciationAndInterest.Actual\n );\n let Budget = sumSubItems(\n TradingProfit.Budget,\n DepreciationAndInterest.Budget\n );\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {\n FinYears,\n Actual,\n Budget,\n Variance,\n VariancePct\n };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1846,"value":"md `### Exceptional Items\n`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":990,"value":"ExceptionalItems = {\n let Actual = [-11, -526];\n let Budget = [0, 0];\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {\n FinYears,\n Actual,\n Budget,\n Variance,\n VariancePct\n };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":993,"value":"ProfitBeforeDistribution = {\n let Actual = sumSubItems(\n ProfitAfterDepreciation.Actual,\n ExceptionalItems.Actual\n );\n let Budget = sumSubItems(\n ProfitAfterDepreciation.Budget,\n ExceptionalItems.Budget\n );\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {\n FinYears,\n Actual,\n Budget,\n Variance,\n VariancePct\n };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":997,"value":"$54","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1005,"value":"ProfitRetained = {\n let Actual = sumSubItems(\n ProfitBeforeDistribution.Actual,\n Distributions.Actual\n );\n let Budget = sumSubItems(\n ProfitBeforeDistribution.Budget,\n Distributions.Budget\n );\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {\n FinYears,\n Actual,\n Budget,\n Variance,\n VariancePct\n };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1822,"value":"md `### EBITDA and PBD`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1823,"value":"EBITDABeforeMgmtCharge = {\n let Actual = TradingProfit.Actual.map((d, i) => {\n return d - SharedOverheads.GroupManagementFees.Actual[i];\n });\n let Budget = TradingProfit.Budget.map((d, i) => {\n return d - SharedOverheads.GroupManagementFees.Budget[i];\n });\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {\n FinYears,\n Actual,\n Budget,\n Variance,\n VariancePct\n };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1829,"value":"PBDBeforeMgmtCharge = {\n let Actual = ProfitBeforeDistribution.Actual.map((d, i) => {\n return d - SharedOverheads.GroupManagementFees.Actual[i];\n });\n let Budget = ProfitBeforeDistribution.Budget.map((d, i) => {\n return d - SharedOverheads.GroupManagementFees.Budget[i];\n });\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return {\n FinYears,\n Actual,\n Budget,\n Variance,\n VariancePct\n };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1012,"value":"AverageStaffFTE = {\n let Actual = [69, 34.5];\n let Budget = [75, 43.2];\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1016,"value":"AverageFeeEarnersFTE = {\n let Actual = [36.4, 30.2];\n let Budget = [42.5, 37.3];\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1745,"value":"function laborUtilFun(\n directpayroll,\n indirectpayroll,\n nonfeeearningindirectpayroll\n) {\n return directpayroll.map((d, i) => {\n return (\n (d * 100) / (d + indirectpayroll[i] + nonfeeearningindirectpayroll[i])\n );\n });\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1022,"value":"LaborUtilisation = {\n let Actual = laborUtilFun(DirectPayroll.Actual, OperatingOverheads.NonFeeEarningIndirectPayroll.Actual, IndirectPayroll.Actual);\n let Budget = laborUtilFun(DirectPayroll.Budget, OperatingOverheads.NonFeeEarningIndirectPayroll.Budget, IndirectPayroll.Budget)\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}\n","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1755,"value":"function laborUtilFeeEarnersFun(directpayroll, indirectpayroll) {\n return directpayroll.map((d, i) => {\n return (d * 100) / (d + indirectpayroll[i]);\n });\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1753,"value":"LaborUtilisationFeeEarners = {\n let Actual = laborUtilFeeEarnersFun(\n DirectPayroll.Actual,\n IndirectPayroll.Actual\n );\n let Budget = laborUtilFeeEarnersFun(\n DirectPayroll.Budget,\n IndirectPayroll.Budget\n );\n let Variance = variance(Actual, Budget);\n let VariancePct = variancePct(Variance, Budget);\n return { FinYears, Actual, Budget, Variance, VariancePct };\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":9,"value":"FinYears = [2019, 2020]","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":38,"value":"function variance(actual,budget){\n return actual.map((d,i)=>{return d-budget[i]})\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":61,"value":"function variancePct(variance,budget){\n return variance.map((d,i)=>{return d*100/budget[i]})\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":578,"value":"function sumSubItems(...arrays) {\n const n = arrays.reduce((max, xs) => Math.max(max, xs.length), 0);\n const result = Array.from({ length: n });\n return result.map((_, i) => arrays.map(xs => xs[i] || 0).reduce((sum, x) => sum + x, 0));\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":563,"value":"// 2. Apply the l3css() so that its contents are used as html in your notebook\nhtml`${l3css()}`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":561,"value":"// 1. Import the l3css() function\nimport { l3css } from \"@neelsmith/l3-common\"","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":616,"value":"upArrow = () => {\n let arrow = feather.icons['arrow-up'].toSvg({ width: 16, height: 16 })\n return md`${arrow}`\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":618,"value":"downArrow = () => {\n let arrow = feather.icons['arrow-down'].toSvg({ width: 16, height: 16 })\n return md`${arrow}`\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":620,"value":"incDec = (data) =>{\n let diff = data[1]-data[0];\n if (diff>0){\n return upArrow()\n }\n else{\n return downArrow()\n }\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1912,"value":"incDecCost = (data) =>{\n let diff = data[1]-data[0];\n if (diff>0){\n return downArrow()\n }\n else{\n return upArrow()\n }\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":664,"value":"currencyFormat = (currency) =>{\n return (currency).toLocaleString(\"en-US\", {\n style: \"currency\",\n currency: \"USD\"\n})\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":669,"value":"currencyFormat(23543)","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":608,"value":"feather = require(\"feather-icons\") // https://www.npmjs.com/package/feather-icons","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":1989,"value":"vegalite = require(\"@observablehq/vega-lite@0.2\")","pinned":true,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":612,"value":"d3 = require('d3@6')","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":625,"value":"html``","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":626,"value":"listAlphabetically = () => {\n let table = `\n|24px|16px|Name|Description|\n|:--:|:--:|:---|:----------|\n`;\n\n for (const [name, icon] of Object.entries(feather.icons)) { \n const nativelySized = icon.toSvg(); // each icon is designed on a 24x24 grid\n const smallerSized = icon.toSvg({ width: 16, height: 16 });\n const description = icon.tags.join(\", \"); \n table += `|${nativelySized}|${smallerSized}|${name}|${description}|\\n`;\n }\n \n return md`${table}`;\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":628,"value":"leadContent = `[${feather.icons.feather.toSvg()}](https://feathericons.com \"Homepage\") is a collection of **${Object.keys(feather.icons).length}** MIT-licensed icons by Cole Bemis et al.`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":441,"value":"function sparkline(values, width = 64, height = 17) {\n const x = d3.scaleLinear().domain([0, values.length - 1]).range([0.5, width - 0.5]);\n const y = d3.scaleLinear().domain(d3.extent(values)).range([height - 0.5, 0.5]);\n const context = DOM.context2d(width, height);\n const line = d3.line().x((d, i) => x(i)).y(y).context(context);\n context.beginPath(), line(values), context.stroke();\n return context.canvas;\n}","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"},{"id":630,"value":"// md`# Feather Icons\n\n// ${leadContent}`","pinned":false,"hidden":false,"mode":"ojs","author":"$undefined","summary":"$undefined","tool":"$undefined","providerMetadata":"$undefined","attachments":"$undefined","output":"$undefined","database":"$undefined"}],"files":"$W55","stdlib":"1"}} 44:null