I. Finances State Training (Overview PowerPoint)
A. Budget Summary Watch Video Here
B. Budget Detail Watch Video Here
1. YTD (Year To Date)
2. Approved Budget
3. Forecast Budget
4. % of Target (# of months completed / 12)
5. % of Forecast (YTD / Forecast budget)
Financial Ratios Examples
a) Debt-Service Coverage
(1) Net Income / Debt Service
b) Operating Margin
(1) Total Revenue – Total Expenses / Total Revenue
c) Building Cost % of Budget
(1) Building Cost / Total Expenses
d) Days Cash on Hand
(1) Total Expenses / 365 = Per Day Then Total Cash / Per Day
4. Expense vs. Revenue