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Business planning and financial modeling for microfinance insti phần 6

Chương trình cấp phần chi phí hoạt động tính toán tất cả chi phí ở cấp chương trình khác hơn so với chi phí tài chính, dự phòng rủi ro, nhân sự, và khấu hao (con số 6,13). Phần đầu tiên, chương trình khác chi phí hoạt động đầu vào, cho phép đầu vào của các khoản chi phí hàng tháng cho đối tượng quy định trên Inst.Cap. trang. | 108 Business Planning and Financial Modeling for Microfinance Institutions a Handbook Figure 6.12 Graphing total program expenses Expenses 6.3.7 Program-level other operational expenses The program-level other operational expenses section calculates all expenses at the program level other than financial costs loan loss provisioning personnel and depreciation figure 6.13 . The first section program other operational expenses input allows input of the monthly expenses for the categories specified on the Inst.Cap. page. These amounts are transferred to the program other operational expenses output section and carried forward until a change is made in the input section. If an expense is paid at other intervals the monthly expense should be entered here in order to produce a reliable monthly income statement for example if rent of 1 200 is paid annually this should be entered as a monthly expense of 100. In years 3-5 monthly amounts are converted to quarterly amounts in the output section. Line 2 allows users to input a value or rate for projecting miscellaneous expenses. The model interprets a number less than 1.00 as a percentage of all other operational expenses and a number greater than 1.00 as a fixed monthly amount. The result is shown in line 5. Total expenses are summed in line 6 and lines 7-10 allow users to adjust cash expenses for accrued and prepaid expenses if the adjustments to cash flow analysis option has been enabled on the Inst.Cap. page see section 6.2.1 for an explanation of its use . A common mistake in preparing financial projections is to underestimate future operational expenses resulting in exaggerated estimates of profitability. Users choosing to project operational expenses without using the automation feature must provide for all changes in expenses including those from inflation. Manual projections should be chosen only if a long-range budget has already been generated after careful thought generally through a separate budgeting worksheet. .