R/income_statements.R

In NicolasJBM/manacc: Functions to simulate exercises in management accounting, and templates for these questions

#' Functions generating contribution income statements and financial income statements for several products over one period assuming no inventory.
#' @param basevol    Numeric. Volume of reference (for all products)
#' @param profitable Logical vector. For each reference to be simulated, whether the segment is profitable or not.
#' @return dataframe with all accounts.
#' \item{company}{Name of the company}
#' \item{product}{Generic name of the product, complete form}
#' \item{singular}{Generic name of the product, singular form}
#' \item{plural}{Generic name of the product, plural form}
#' \item{reference}{Name of the specific reference}
#' \item{p}{Price}
#' \item{cmr}{Contribution Margin Ratio}
#' \item{uvc}{Unit Variable Cost}
#' \item{ucm}{Unit Contribution Margin}
#' \item{vol}{Volume}
#' \item{fc}{Fixed costs}
#' \item{rev}{Revenues}
#' \item{umat}{Unit material costs of production}
#' \item{ulab}{Unit labor costs of production}
#' \item{uper}{Unit period cost}
#' \item{fprod}{Fixed production costs}
#' \item{fprod_batch}{Fixed production costs - batch level}
#' \item{fprod_segm}{Fixed production costs - segment level}
#' \item{fprod_comp}{Fixed production costs - company level}
#' \item{fper}{Fixed period costs}
#' \item{fper_batch}{Fixed period costs - batch level}
#' \item{fper_segm}{Fixed period costs - segment level}
#' \item{fper_comp}{Fixed period costs - company level}
#' \item{vc}{Variable Costs - total}
#' \item{cm}{Contribution Margin - total}
#' \item{oi}{Operating Income}
#' \item{vprod}{Variable costs of production - total}
#' \item{prod}{Production costs - total}
#' \item{gm}{Gross Margin}
#' \item{vper}{Variable period costs - total}
#' \item{per}{Period costs - total}
#' @export


income_statements <- function(basevol = 10000, profitable = c(TRUE,FALSE,TRUE)){
  
  stopifnot(
    is.numeric(basevol),
    is.logical(profitable),
    length(profitable) >= 1,
    length(profitable) <= 3
  )
  
  refnbr = length(profitable)
  
  company <- sample(manacc::products$company,1)
  
  references <- manacc::products[manacc::products$company == company,]
  references <- references[sample(c(1:nrow(references)),refnbr),]
  references <- references[order(references$p),]
  
  if (refnbr == 1) mix <- c(1) else {
    mix <- c(sample(seq(from = 0.20, to = 1-(0.1*refnbr), by = 0.05),1))
    if (refnbr > 2){
      for (i in 2:(refnbr-1)){
        mix[i] <- sample(seq(from = 0.05, to = 1-(0.1*(refnbr-i))-sum(mix), by = 0.05),1)
      }
      mix[refnbr] <- 1-sum(mix)
    } else {
      mix[2] <- 1-sum(mix)
    }
  }
  
  for (i in 1:nrow(references)) references[i,"p"] <- manacc::wiggle(references[i,"p"])
  for (i in 1:nrow(references)) references[i,"cmr"] <- round(manacc::wiggle(references[i,"cmr"], 0.3),1)
  references$uvc <- references$p * (1-references$cmr)
  references$ucm <- references$p * references$cmr
  references$vol <- round(manacc::wiggle(basevol,0.3)/100,0)*100*mix
  
  fc <- c()
  for (i in 1:nrow(references)){
    if (profitable[i])
      fc[i] <- round(references$vol[i] * references$ucm[i] * sample(seq(from = 0.7, to = 0.9, by = 0.01), 1),0) else
        fc[i] <- round(references$vol[i] * references$ucm[i] * sample(seq(from = 1.1, to = 1.3, by = 0.01), 1),0)
  }
  references$fc <- fc
  rm(fc, mix)
  
  references$rev <- NA
  references$umat <- NA
  references$ulab <- NA
  references$uper <- NA
  references$fprod <- NA
  references$fprod_batch <- NA
  references$fprod_segm <- NA
  references$fprod_comp <- NA
  references$fper <- NA
  references$fper_batch <- NA
  references$fper_segm <- NA
  references$fper_comp <- NA
  references$vc <- NA
  references$cm <- NA
  references$oi <- NA
  references$vprod <- NA
  references$prod <- NA
  references$gm <- NA
  references$vper <- NA
  references$per <- NA
  
  for (i in 1:nrow(references)){
    
    vol <- references[i,"vol"]
    p <- references[i,"p"]
    uvc <- references[i,"uvc"]
    fc <- references[i,"fc"]
    
    references[i,"rev"] <- p * vol
    references[i,"umat"] <- round(uvc * sample(seq(from = 0.2, to = 0.6, by = 0.05),1),1)
    references[i,"ulab"] <- round((uvc - references[i,"umat"]) * sample(seq(from = 0.4, to = 0.8, by = 0.05),1),1)
    references[i,"uper"] <- uvc - references[i,"umat"] - references[i,"ulab"]
    
    references[i,"fprod"] <- round(fc * sample(seq(from = 0.4, to = 0.7, by = 0.05),1),1)
    references[i,"fprod_batch"] <- round(references[i,"fprod"] * sample(seq(from = 0.2, to = 0.6, by = 0.05),1)/100,0)*100
    references[i,"fprod_segm"] <- round((references[i,"fprod"] - references[i,"fprod_batch"]) * sample(seq(from = 0.2, to = 0.6, by = 0.05),1),1)
    references[i,"fprod_comp"] <-        references[i,"fprod"] - references[i,"fprod_batch"] - references[i,"fprod_segm"]
    
    references[i,"fper"] <- fc - references[i,"fprod"]
    references[i,"fper_batch"] <- round(references[i,"fper"] * sample(seq(from = 0.2, to = 0.6, by = 0.05),1)/100,0)*100
    references[i,"fper_segm"] <- round((references[i,"fper"] - references[i,"fper_batch"]) * sample(seq(from = 0.2, to = 0.6, by = 0.05),1),1)
    references[i,"fper_comp"] <-        references[i,"fper"] - references[i,"fper_batch"] - references[i,"fper_segm"]
    
    references[i,"vc"] <- vol * uvc
    references[i,"cm"] <- references[i,"rev"] - references[i,"vc"]
    references[i,"oi"] <- references[i,"cm"] - fc
    
    references[i,"vprod"] <- vol * (references[i,"umat"] + references[i,"ulab"])
    references[i,"prod"] <- references[i,"vprod"] + references[i,"fprod"]
    references[i,"gm"] <- references[i,"rev"] - references[i,"prod"]
    references[i,"vper"] <- vol * references[i,"uper"]
    references[i,"per"] <- references[i,"vper"] + references[i,"fper"]
    
  }
  
  return(references)
}