Financial Models and Tools for Managing Lean Manufacturing

Dataset 4 Sample Income Statements Utilizing the Mean Values of the 35-Replication Datasets under Each Accounting System and 25 Percent Sales Stochasticity
| Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| COGM | ||||||||||||
| cogm | 563684.9167 | 437742.3333 | 549173.5167 | 472252.6667 | 498864.4833 | 486921.95 | 474978.1167 | 521725.8167 | 477914.0333 | 552890.95 | 539974.3167 | 483711.6 |
| COGS | ||||||||||||
| +/- fgi | -160274.3 | 61375.9 | -154017 | -5293.16667 | -131439.783 | -32910.5833 | 18513.58333 | -44050.7 | 30132.28333 | -51511.5833 | 13717.46667 | 30333.75 |
| cogs | 723959.2167 | 376366.4333 | 703190.5167 | 477545.8333 | 630304.2667 | 519832.5333 | 456464.5333 | 565776.5167 | 447781.75 | 604402.5333 | 526256.85 | 453377.85 |
| Sales | 702562.2083 | 544824.2917 | 684608.7708 | 588891.2708 | 622094.1042 | 606546.5625 | 592298.0833 | 650361.0833 | 595720.2292 | 689813 | 672800.0833 | 603338.8125 |
| less COGS | 723959.2167 | 376366.4333 | 703190.5167 | 477545.8333 | 630304.2667 | 519832.5333 | 456464.5333 | 565776.5167 | 447781.75 | 604402.5333 | 526256.85 | 453377.85 |
| GP | -21397.0083 | 168457.8583 | -18581.7458 | 111345.4375 | -8210.1625 | 86714.02917 | 135833.55 | 84584.56667 | 147938.4792 | 85410.46667 | 146543.2333 | 149960.9625 |
| GP% | -0.03045568 | 0.309196673 | -0.02714214 | 0.189076393 | -0.01319762 | 0.142963516 | 0.229333091 | 0.130057854 | 0.248335497 | 0.123816841 | 0.217810962 | 0.248551824 |
| Interest Expense | 13365.023 |