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StrategicCorporateManagement

1:
Management

1.1. Management
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17

2: Marketing

18

2.1. Marketing
Marketing
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(Stanton,1978).
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19

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20

2.2.2.

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2.2.3.

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25

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2.4. Marketing (Marketing Mix)

marketing
Marketing.
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marketing
(Gullton,1970).
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(Product)
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26

4Ps:NetMBA.com

4 Ps marketing

.

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(VirtualUniversityofPakistan,Lesson37):

2.4.1.

,
.:

27

2.4.2.

2.4.3.

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2.5.
28

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2.5.1.

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29

2. .

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33

1.

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34

.
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3.
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41

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43

2.9.
marketing .

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3.
.
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44

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46

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47

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(Psychologicalpricing)
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48

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49

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50

2.11.
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51

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2.11.2. Porter

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52

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53

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54

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56

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57

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58

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73

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3.7.2.

, ,
,,(,
,):

,
,,,

, ,

, , , ,
,,
, ,
,,.

3.7.3.

1. .
.

.
.
2. . ,
.
: , ,
, containers.

78

.
3. .
(tankers),,containers,,
.

,
.
4. . ,
10%.
, , , ,
,,,

.
,

.
5. (pipelines).
.
,
.

3.8.

.

.
. ,
(,
),
.
;
.
,
,
,
.

,
.
,
.

79

3.8.1.

:)
,
)
,
(,
).

3.8.2.

.
,
.

.
24 48
,
.

,

,
.,

.
,(,1988):
:
,
.
:,,
,
.
:,,
,
80

.

,
.

3.9.


. 2

. 3

. , ,
(sales
outlets). ,
,

.
,,

.

.

,
.

3.9.1.

3
. ,
,
2
. /
.
,


.

.

81

,

.
,
.
,().
, ,
. ,
marketing
,
.
,
.

,
. ,
marketing
.

' .

,

. , marketing
,
.

. ,
.
,
.

.
,

.
.,
,
.

.

82

, .

,4
2.

3.9.2.

(Sales Offices)

,
.(setupcost)
(quarterly lease cost)
.
(closecost)
. ,
/,
Industry Newsletter
.


,
. , 5 ,
1 , 3
1 .
, 30 100
.
.

,
().

3.9.3.

(Web Sales)

,
,
.
,

.
(regions).,

83

Chicago 4 ...
,
. (setup cost)
(quarterlyoperationscost)
.
(close
cost).
Web

, ,
. ,

.
.
,
.,
,
.,
.
Web (Web Traffic)

.
,
Web.

, .
,
.

web ,

.
,
,
.

.
web.
,

.

84

.
. ,
:

.
.

.
.
,
, status quo .
,
,.

.
Web (Web Productivity)

.

,
. ,
,
.
web,
.
. ,
.
.

3.9.4.

(Channel Profitability)

,
.
, .
.
,

85

3.9.5.

4 ,
. ,
,
,
web.

. ,
, ;
,
.
,
.
web,
,
.
,


.

86

4:

87

(,1993):
I.
II.
III.

IV.
V. /,
a.
b.
c.
d.

4.1.

,,,,
.

(jobspecification).
:

,

. ,

.
, ,
( )
(tests
,
).
,.

,
.

88

4.2.

,
.
,,
,
.
(,
1993):
. : 1)
,
, , ,
.2)
.
3) ,
.
,
,.
/ .
,,

.:




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( , ,
),
,,



,
.
.
,
.

.

,
,
89

.
:

.
,,,
.

.
,,
,
.,
,
,
.

4.3.

, .
(,1993):
,
.

/ /
.
,

.
,,,,
,,,
,

,
.
,

,
.
(
), , , ,
..

90

,
,

,,
(casestudy)

brainstorming,
. , 12

.
,
.
.

4.4.
,

.
(, , ,
), ,
tests,,,,.

.
, , ,
.

.

,
,,
(,1993).

91

4.5.
(motivation)

(,
).
,

.(,1993):
1.

,
.

,.
, ,
,
.

2.
3.

4.6.
,
,.
,
:

.
.
. ,
,.
.
,
,.,
,.
.
(,
/).
.
.
.
.
.

92

, ,
,
.

4.7.

,
.
(,2003):
1. ,
.
2. , ,
.
3. ,
,
.
4. ,
.
5. ,

.

( ),
:

()
(bonus)

,.

,
,.
,
,
,11.

93

4.8. ,

,

,
.(,1993):
.

.
,
,
,

.
.
(, ,
)
.
, ,

.
.


. ,
.

.

4.9.


(,1993):
i.

.:
(,
, ,
)

94

ii.

iii.

iv.

v.

(
,
)
(
,)
,
, (),
()()
(.)
.
.

1) , 2)
, 3)
, , , 4)
.
.
. ,

.
,
,
.
.

,
,
,
,.
.
,,
, , ,
.
,
,
,
.

4.10.

.2.

95

(manufacturing)

.
,
,
.

.
3
.

.
.
4 ,


.
.

4.10.1.
,
, ,
.
.

. ,

. ,

.

, ,
.
,,,.

.
,
,,
..4
,

.

96

4.10.2.
. ,
, ,

.
,
.
.

4.10.3. (Special
Sales Force Programs)

,
.
.
7 8

(brands).
,

,,
.
,
. ,

.
,
.
,
.

. ,
. ,
.

97

4.10.4. (Sales Force

Promotions)
.
(brand)
(cash bonus)
.

.

.
,
. ,
.

98

5:

99

,
,
. (manufacturing)
, , ,
(VUP,2006).
,
: / (process), (capacity),
(inventory),(workforce)(quality).

5.1.

1.

,
, (line balancing),
.
2.

.
, ,

,
,

.
3.

,
(work in process) .
,

(materialshandling).
4.
, ,
.
, , standards
.
5.

.

,,,
.
: R. Schoeder, Operations Management (New York: McGrawHill Book Co.,
1981).

100

(crosstraining)
.
,

.
,,
(jobsatisfaction).

.
, ,
,
/
. ,
.

.

5.2.
, ,
.
,:

,
(..,2008).

. .
,

.
franchise,

101

.
,
,
.
:

KW

5.3.

.,,

. , ,

(..,2008).

,
.
:

(..
, / )
(..,)
(..)

Megawatts

102

5.3.1.

,
.

. ,
,
. ,
.
, , ,
,
.

5.3.2.

,

. ,
. , , ,


.

5.3.3.

,,
(..,2008).

(5
10 )
.
,
.

.


(1 2 )
, ,
, .

103

.
(
),
( ), ,
,().
, .

.


.

( )
.
().

5.3.4.

,
(..,2008):
1. .

,.:
.(,,
Fourier)
.(,)
. (Delphi, ,
)
2. .

(
)().
3. .

.
4. .


.

104

(Net Present Value)

(decisiontree).

5.4.
,
, ,
,
,
. ,

.
,
,
(..,2008):
. ,

.
.

.
, .
, ,
.
. ,
.
,
.

5.5.


.
,

(, , , ,
, , , ,
, ) .
,
.

,
105

,,.
:

(,
)

(,,
)(..,2008):

5.6.


,
.

, .
,fastfood


.
.
,
.
.

106

(
..,2008):,,,,
.
, ,
,
.

:

.
.(
) ,
.


. , ,
.

.

,
, , , .

,.

.
.

.

107

12

10

10

12

10

4
2

1 2 3 4 5 6 7
()

12

10

4
2

12

1 2 3 4 5 6 7
()

6
4
2

1 2 3 4 5 6 7
1 2 3 4 5 6 7
()
()
:

. S

.


.
.
.

.

, .

108

,

.
.
.
(),
.


, ,
.
()
. ,

.

5.7.
,
,
.


.

.

,
.




.

,
,
. ,

(changeovercost).

5.7.1.

,
(..,2008):
109

a. (holding/storage cost).
,
, ,
(handling)
.
b. .

.

,
,
.
c. /(shortagecost).
,

.

5.7.2.

, ,
(..,2008):
1. (cycleinventory).

.
.,
,
.
.
2. (safetystockinventory).

.



. ,

.
3. (anticipationinventory).

.,90%
.
,

.
.
110

4. (pipelineinventory).

.

.

5.7.3.

ABC

.


.
,ABC
,
,
.

, 1520%
7075%
. .
2025% 2025 %
. C
, 1015% ,

.ABC
.

5.7.4.

( .., 2008):
( )
(
). ,
.
,
,
.


.

111

,
,
(

).
, ,
, ,

.,
.

1. .

,

.
,
(Q)(R).

,
.
.
Q R
.

R
B

112

2. .

S.
,
.
.

L
T

L
T

5.7.5.

JIT (Just In Time)

JIT

,.
justintime
.
.
JIT nonvalueadded

.

113

JIT

Pull System (
)
(
)
()
(
)
( ,
,
)
(

)
()
(
)

5.8.

.

.

,,
,..


.(Kumar,
2007):

114

1. :

.
,
,
.
2. :

.
(,).
3. :
,
.

,.
4. :,
,
. ,
, ,

.
5. :

,,
.

1.

: ,
, .
,

115

2.

3.

4.

5.

, / ,
.
:
(,),
.
,
.
:

/
.
.
:
, ,
. ,

/.
:
,,,
.

5.9. (Quality management)

/
.


116

(quality assurance)
.
(&,2003):

5.9.1.
1.

(QualityInspection).

.
.

,
.
2.

(QualityControl).

,
,
.
,
,
, ,
(Juran,1984).


.
,
, ,
.
,

(, 2000).
.
3.

(QualityAssurance).

117

.,.

.

.


(MunroFaure,1992,2002).

. ,

.
/
.
fast food McDonalds BurgerKing

.

4.

(TotalQualityManagementTQM).

()
,

/.

.
,,

.
(Continuous
Improvement),
.

,
ISO(,2000).

118

5.9.2.

Deming

(
).
()
,
PLANDOCHECKACT,
Deming(,2008).

119

5.9.3.

(,
2006):
1. ,:
, ,

2.
.
3.
,:
Pareto:
.

.

.
:

.
:

().
:
.
:
.
:
.
(+1),(1)(0).
:

.
4. ,
.
,
,
.

,
.

120

5.10.
, ,
.
,
(,),
( ,
,
).
. ,

,.
,
.
,
,

.
(,1993):
1.

2.

,
.

,
.
,

.
( ),
(marketresearch).
, ,

, /,
,,,
(),(,,
)(,
,).

,,
,,

.
121

5.11.

(plant location),
(capacity), ,
. 2
:.

.

(plantcapacity).
, .

. ,
.
,(stockouts)
(ill will). ,

.

marketing.
,
,
(
4)
.,
,
.
(,
).

5.11.1.
,
().,
.
,
.

.

122

.

2000..
, ,
.,
. ,

5.11.2. /
(Fixed Capacity)

.2
.
50.25
50,.
, .
.,
100 4
, 100
5.
,

.
(operating capacity)
, .
,
.
:
. , 1
. 2,
. ,
. ,
,,
.65
(13 * 5
).,65
.

5.11.3.

,
.
123

(pull method) . ,
,
(brands).
()
( ).
(brands)
, , pull system
.
,

.,
.
, 3 ,
30100.
,30.
, 60 70.
50.
,:
.
,
marketing ( , , ,
)
.,,
, ,
,.
(ill will)
(brand) stock outs
..

. ,
.
.
.
(4),
.
.

.41
2. 3
4.

124

5.11.4.
Capacity)

(Operating

.

. 8 , 5
. 65 (13
).
:
65.
5%.20%buffer

(brand changeover). ,
( ,
70%
. 30%

.).
:

/65
1
1

1

.
, .
20 1
.
2 . 10
40 , 15 50 .
, ,
3,
4,5...
20
.

.


<Calculate>,(labor)(overhead)
,
(
125

).

,,
.
:
400 / (26.000 /).
400 / 800 .

.
:
,25%50%
().
, 1200
6065(5
changeover).
;
20 / (1200/60). ,
25 30 / (
510).

5.11.5. Changeover ( )

.
,

.
changeover,
(brands) marketing.
,.
changeover
.changeover
.
changeover
.changeover,
,
. ,
.
,changeover
,
(stockouts),.

126

,,

&.

5.11.6.
(Target Inventory and Replenish Point)
,
,
(demand pull approach)
.
,
.

( )
.
,
.
,

stockouts.

.
,
.
, 5
. , 5

.
23(1015)

.
.
, 600 ,
,150.
.
changeover.

( ).
:,
,10%.
,
100
50.,

127

20050.4
.
Tip :
.
,
.
, changeover
50.
.changeover

.

5.11.7.
,

.:
1. ,
.
2. ,.
3. ,
.
4. ,
.
5. ,
.
6. ,
.
.
,
,

(5).
,,


.
,
(5),
.
,
, .

(excess production costs).
128

, ,

.
,,

5.11.8. (Factory Payroll)

.,
(
)
.
(

).

5.11.9. (Factory Simulation)

.
ProForma.
,

.
/
( workhorse), .
,<Calculate>
.

,
. ,

.,.

,
(
ProForma)
.

5.11.10.

129

4 ,

.stockouts
,
. ,

.
, changeover
. changeover,

(brands)changeover.
changeover
changeover
marketing.

.

() ,
.
.
,
.

5.11.11. (Unwanted Inventory)

,.
(scrap price)

.,

.
200 ,
. 200 ,
.

5.11.12. (Quality Improvement)

4 ,
:
1:.
.
(,
). ,

130

(warranty costs) ,
/,
.
2: .
.

. ,

. ,
.
3: .
(,
).
/,
,
.
.
:

1:.
2:
(shipping).
3:
.
4:
.
5:
.

(Reliability Judgment)

(brands).
100
.
,
, .
70
. 80 .


.
(Warranty Costs)

131

,
(image).

.
,
,
.

/ (,
,,,)
.
.
.
(Quality Inspection)

.
.
(Image)
. ,

.
(rework) ,
.
(
),.
(Variance Study)

,
.
,
.
,
.
/shift/variance
.
(
2.2.2.0.).
(
1.82.4.
1.9 2.1 .).
,.

132

(Quality Costs)
(,
,,,
,).
.
(Source Study)

. ,
.
(rework)
.,
.

variance.

.
(Improvement Actions)
,
,
/ .

,

,
,
.

,
.
,,
,
. ,
.
,
.
,
<Calculate>.
Gauss,
.

133

0
+33.
Gauss
.
. ,
.

.

134

135

136

6:

144

6.1. (Accounting)

,,
,
.
( ) (

)
/ /
(financial statements),
.
,
,
:

(Incomestatement)
(Retainedearnings)
(Balancesheet)
(Cashflowstatement)

6.1.1.

(Income
statement)

, ,

=
,
...
,(Pinson,1999):
1. /NetSales,()
.
2. /CostofGoodsSold,

,+,
=()
=(,
)
=()

145

3.
/GrossProfit.
4. /Operating Expenses ,
:
marketing

5.
/OperatingIncome,
.
6. (....)
/Financingcosts,,
/EarningsBeforeTaxes.
7. , (...)
, ...
.
/NetIncome/.

. ,

;,
:,
/, ,
(),.

.

:Weygandt,2008.

146

:Moore,2005.

6.1.2.

(Statement of Retained
Earnings)

.,
/
,
(assets), ,
. ,
(SchreiberStroik,2004):
1. (retained earnings)
(

147

).
.
2. (netincome)
.
3. (dividends) ,
.
4. .


.
(stock dividends),
,
/assets.

6.1.3.

(Balance Sheet)

. ,

(,,
2003).

, ,
.,/
,,.

=+
(Pinson,1999):
(Assets) /
.
1. (Current Assets)

().:
148

/
,

(,)

(,)
2. ,
.
3. (FixedAssets)
.


,,

.

,
. ,
20,000,
.
5,000.,
20,000 (gross
fixed asset). , (accumulated
depreciation) ,
(net fixed asset).
:

(Liabilities)
.
1.
.

149

(accrued expenses)
,

(notes payable) ( )

12.

2. ,
12.
(Owner equity/Net Worth)
.


(retainedearnings)

.
,
,
=+.
:
, ...

.
,,
...,,.

.

150

6.1.4.

(Cash flow statement)

(cash balance) ,
,
.

,
(TheMalawiCollegeofAccounting):
1.
( beginning cash balance),
.
2. (Net Operating Cash
Flow), .

,,
,
.
()
:
,
(fees), , (royalties),
,
, ,
,

151

3.
(InvestingActivities),(capital
investment) .
:
: //,
(debtinstruments)(,,
), (equity instruments)
,
.
: //,
, ,

4.
(Financing Activities),
.:
: ,
,,
: ,
(financelease),
5. () ,


(NetIncreaseinCash).
6. 1
.
,
,
: ,
.

!!!

vs

,
.

, /
.
...
(accrual basis) (cash basis). ,

152

, ,
,
.,
. ,
, , ,
... ...,
/.
.

153

154

155

: 1 31
2008,Computers....(http://www.plaisio.gr)

6.2. (Finance)
,
,

156

.
.

6.2.1.

,
.
,
.(,2002):

A.

,
. ,
,
,.

(),
,
(),

.

.
1.

(..),
:

(underwriter)

..

..

..

157

..
,
.

2.

,
,.
3.

.
,
,.
4.

.
,

.
.

,

.

.


.

,
.

158

,
.

.
/

,
.

(TheMalawiCollegeofAccounting):

( /
)
(
)
,

(
)

/funds

159

B.
,
.
.

.

,
.


.
, ,

,
,

.,


.
,

.

,
,:

160

130

, ,

.
,,.

.
.

.
,

:
1.
2.

3.

4.

5.

,
.
( ).
,
.
.
.(

),

.
,
.
.
.


. :

161

6.

..

,
.

A.
:

. , , ,
(),

.
. , ,


.
.

.
,
,
,
.
.

. ,
,
.
.
,

:
a.

.
b.

162

c.

,,

.
d.

,,.
e.
.,
,
.
f.
, ,
.

B.


.

.
.

.
,

. ,
.
,

.,,

.
.

.

.
.

163

. ,
,
,
.

.
.
,

.
, ,
.
.
,


.

6.2.2.

(Financial ratios)

.
(... )
(trend analysis)
.
,
.
,
,
(ICMBA2007,2008,Investopedia2009,):

(liquidityratios)
(activityratios)
/(leverageratios)
(profitabilityratios)
/(growthratios)

164

.
,

.
:
1. (CurrentRatio).

(
, Computers). ,

.


.
.
2. (QuickRatio).

,
, ,
.
3. (CashRatio).

,
:
.

165

.:
1. (ReceivablesTurnover).

/ . ,
55
.

2. (AverageCollectionPeriod).

365

, ,
.,
.

3. (InventoryTurnover).

4. (FixedAssetsTurnover).

. ,
,

() .

166

,.
5. (TotalAssetsTurnover).

, .
.
:

,.

/

.
,
.:
1. (DebtRatio).

.,

,
.

2. (DebttoEquityRatio).

,
,
.

167

,
.

3. (InterestCoverageRatio).

,
.

,
.
,
.:
1. (GrossProfitMargin).

,.

2. (NetProfitMargin).

.
,
.

3. (ReturnonAssets).

168

.

.

4. (ReturnonEquity).

.

.

,
. ,

.
:
1. P/E(Priceperearningsratio).

.,
.

2. P/BV(Pricetobookvalueratio).

=/.

169

3. (Dividendratio).

4. (Payoutratio).

P/E

/
.,
,
,
, &, , .
, .
,
,
. ,

,
.

,
(VUP,2006):

, marketing, , &

/ , , , ,

,,,,,
,,.
170

6.3.
,

.
,
(Cash
Flow Statement), (Income Statement)
(BalanceSheet).

.
.
.
,
.

.
, :

.

6.3.1.

.2
3AccountingfromPreviousQuarters4
(Performance Report).
,
.
:
,
, ,
.1.
,
.

.
.

.

171

172

(IncomeStatement)
Quarter1
Quarter2
Quarter3
Quarter4
Quarter5
Quarter6
Quarter7
Quarter8
'GrossProfit
0
0
506,410
4,550,180
9,731,810 51,874,400 93,021,718 192,159,800
0
0
11,625
128,090
385,700
1,911,425
2,705,350
5,110,425
0
0
210,898
1,764,920
3,568,404 16,865,908 30,153,421 64,781,727
0
0
10,362
103,162
104,122
1,005,263
2,543,298
6,946,603
0
0
273,525
2,554,008
5,673,584 32,091,804 57,619,649 115,321,045

'Revenues
'Rebates
'CostofGoodsSold
'Tariffs
'=GrossProfit

'ResearchandDevelopment
'+QualityCost
'+Advertising
'+SalesForceExpense
'+SalesOfficeandWebCenterExpenses
'+MarketingResearch
'+Shipping

&

'Expenses
0
120,000
0
0
0
0
0
0
0
270,000
49,000
0
0
0

'+InventoryHoldingCosts
'+ExcessCapacityCost
'+Depreciation
'+WebMarketingExpenses
'=TotalExpenses

Web

0
0
0
0
49,000

'OperatingProfit

49,000

'+LicensingIncome
'LicensingFees
'+OtherIncome
'OtherExpenses
'=EarningsBeforeInterestandTaxes

'+InterestIncome
'InterestCharges
'=IncomeBeforeTaxes

'LossCarryForward
'=TaxableIncome

'IncomeTaxes
'=NetIncome

(NetIncome)

'EarningsperShare

173

60,000
15,205
169,299
185,950
428,000
69,000
12,038

210,000
173,782
216,828
463,304
588,000
69,000
87,646

4,928,110
371,569
294,934
563,207
1,206,714
69,000
135,475

4,335,340
1,488,560
1,203,921
2,230,162
1,653,047
115,000
737,583

16,902,645
1,754,820
2,080,061
2,291,612
1,455,500
115,000
1,060,172

15,160,075
1,544,133
5,001,339
5,335,858
1,926,645
115,000
1,937,463

0
0
0
0
390,000

21,555
194,482
25,000
152,000
1,332,529

11,882
0
48,958
238,880
2,108,280

37,493
0
71,918
354,150
8,032,570

103,836
0
318,922
1,112,625
13,298,996

457,050
0
430,633
1,107,155
27,654,648

414,642
0
644,172
3,610,609
35,689,936

390,000

1,059,004

445,728

2,358,986

18,792,808

29,965,001

79,631,109

'MiscellaneousIncomeandExpenses
0
0
0
0
0
0
0
0
0
0
0
0
49,000
390,000 1,059,004

0
0
0
0
445,728

0
0
0
0
2,358,986

0
0
0
0
18,792,808

2,800,000
4,500,000
0
0
28,265,001

300,000
1,500,000
0
0
78,431,109

13,875
0
35,125

375
0
389,625

375
0
1,058,629

0
0
445,728

3,375
123,750
2,479,361

6,750
198,750
18,600,808

10,125
170,521
28,104,605

13,500
123,750
78,320,859

0
0

0
0

0
0

445,727
1

0
0

3,517,014
15,083,794

0
28,104,605

0
78,320,859

0
35,125

0
389,625

0
1,058,629

0
445,727

0
2,479,362

4,525,138
14,075,670

8,431,381
19,673,223

23,496,257
54,824,601

19

35

11

29

166

231

645

(CashFlow)
Quarter1

Quarter2
Quarter3
Quarter4
Quarter5
Quarter6
Quarter7
Quarter8
0
39,875
950,250
101,071
1,117,489
1,228,930 13,735,098 24,526,256
'ReceiptsandDisbursementsfromOperatingActivities
'Revenues

0
0
506,410
4,550,180
9,731,810 51,874,400 93,021,718 192,159,800
'Rebates

0
0
11,625
128,090
385,700
1,911,425
2,705,350
5,110,425
'Production

0
0
426,448
1,668,187
3,824,521 17,529,332 33,685,563 64,357,650
'Tariffs

0
0
10,362
103,162
104,122
1,005,263
2,543,298
6,946,603
'ResearchandDevelopment
&.
0
120,000
60,000
210,000
4,928,110
4,335,340 16,902,645 15,160,075
'QualityCost

0
0
15,205
173,782
371,569
1,488,560
1,754,820
1,544,133
'Advertising

0
0
169,299
216,828
294,934
1,203,921
2,080,061
5,001,339
'SalesForceExpense

0
0
185,950
463,304
563,207
2,230,162
2,291,612
5,335,858
'SalesOfficeandWebCenterExpenses &
0
270,000
428,000
588,000
1,206,714
1,653,047
1,455,500
1,926,645
'MarketingResearch

49,000
0
69,000
69,000
69,000
115,000
115,000
115,000
'Shipping

0
0
12,038
87,646
135,475
737,583
1,060,172
1,937,463
'InventoryHoldingCosts

0
0
21,555
11,882
37,493
103,836
457,050
414,642
'ExcessCapacityCost

0
0
194,482
0
0
0
0
0
'WebMarketingExpenses
Web
0
0
152,000
238,880
354,150
1,112,625
1,107,155
3,610,609
'IncomeTaxes

0
0
0
0
0
4,525,138
8,431,381 23,496,257
'+InterestIncome

13,875
375
375
0
3,375
6,750
10,125
13,500
'InterestCharges

0
0
0
0
123,750
198,750
170,521
123,750
'+LicensingIncome

0
0
0
0
0
0
2,800,000
300,000
'LicensingFees

0
0
0
0
0
0
4,500,000
1,500,000
'+OtherIncome

0
0
0
0
0
0
0
0
'OtherExpenses

0
0
0
0
0
0
0
0
'=NetOperatingCashFlow

35,125
389,625 1,249,179
591,419 2,663,560 13,731,168 16,571,715 55,892,851
'BeginningCashBalance

'FixedPlantCapacity
'+SinkingFund
'=TotalInvestingActivities

'InvestingActivities
0
600,000
0
0
0
600,000

600,000
0
600,000

600,000
0
600,000

6,000,000
225,000
6,225,000

3,000,000
225,000
3,225,000

5,555,556
225,000
5,780,556

2,777,778
225,000
3,002,778

'IncreaseinCommonStock
'+BorrowConventionalLoan
'RepayConventionalLoan
'+BorrowLongTermLoan
'+BorrowEmergencyLoan
'RepayEmergencyLoan
'Dividends
'Deposit3MonthCertificate
'+Withdraw3MonthCertificate
'=TotalFinancingActivities

'FinancingActivities
1,000,000
1,000,000
0
0
0
0
0
0
0
0
0
0
0
0
925,000
0
0
900,000
75,000
1,900,000

1,000,000
0
0
0
0
0
0
0
0
1,000,000

1,000,000
0
0
0
0
0
0
0
25,000
1,025,000

4,500,000
0
0
4,500,000
0
0
0
0
0
9,000,000

0
2,000,000
0
0
0
0
0
0
0
2,000,000

0
0
0
0
0
0
0
0
0
0

0
0
2,000,000
0
0
0
0
0
0
2,000,000

'CashBalance,EndofPeriod

101,071

1,117,489

1,228,930

13,735,098

24,526,256

75,416,327

174

39,875

950,250

(BalanceSheet)

'Cash

'+3MonthCertificateofDeposit 3
'+FinishedGoodsInventory

'+SinkingFund
'+NetFixedAssets

'=Total

'ConventionalBankLoan
'+LongTermLoan
'+EmergencyLoan

'+CommonStock
'+RetainedEarnings

'=Total

175

Quarter1
Quarter2
Quarter3
Quarter4
Quarter5
Quarter6
Quarter7
Quarter8
CurrentAssets
39,875
950,250
101,071
1,117,489
1,228,930 13,735,098 24,526,256 75,416,327
925,000
25,000
25,000
0
0
0
0
0
0
0
215,550
118,817
374,933
1,038,357
4,570,499
4,146,422
LongTermAssets
0
0
0
0
225,000
450,000
675,000
900,000
0
600,000
1,175,000
1,726,042
7,654,123 10,335,201 15,460,124 17,593,730
964,875

1,575,250

Debt
0
0
0
0
0
0
Equity
1,000,000
2,000,000
35,125
424,750
964,875

1,575,250

1,516,621

2,962,348

9,482,986

25,558,656

45,231,879

98,056,479

0
0
0

0
0
0

0
4,500,000
0

2,000,000
4,500,000
0

2,000,000
4,500,000
0

0
4,500,000
0

3,000,000
1,483,379

4,000,000
1,037,652

8,500,000
3,517,014

8,500,000
10,558,656

8,500,000
30,231,879

8,500,000
85,056,480

1,516,621

2,962,348

9,482,986

25,558,656

45,231,879

98,056,479

:
.(
.)
(sell unwanted
inventory),.
:
,
.
:,
(
Factory
Simulation)
& = / +
& +
(changeover)
=
+ + +
+
= / +
POP Displays (!! 200$ ) +
+

=+
web,++
= web +

= 3 23,000$

= *

=()
/24(6)
web marketing = web +
+
=
&
=
= 3 +
(sinkingfund)
=++
=/

176

=
.10.
=

= (capital
investment)(fixedcapacity)
=
.
5(20),
20.
=

/ =
/
=

/ =
/
=
/ 3 =
/3
= +
+ +

=
3=

=++
( =
*)
= +
.,
,

,
, ,
.

177

=
+
()
//=

=+

,
Pro Forma
.

6.3.2.

Pro Forma

3,

.
.

.
Pro Forma
/
.,,
.
.,
( worst
case scenario) .

.
Pro Forma
Pro Forma
. ,
,
,
.
,

. , Pro Forma
.
,
. ,

178

&, ,
,

.
,
.
,
.
, Pro Forma
,
,
,
,(
).

.
,
.
,
,
. ,
.
,ProForma
.,
;,
.,
.
,
.

.
<LoadData>,

. <Calculate>
.
. ,
.
,
. , ,
,
&.
marketing.

179

Pro Forma
...
,
.,3
500,000$ ,
.
5 ,
4.
,.

.
marketing ,

.
Pro Forma
.,
(
),.

,
.

,.

,
( ,
, ),
500,000$.
.
,,
. ,
.
marketing
.,
500,000$
.,
.

6.4.
180

,
().

: , ,

.
,4,000,000$,
.
40,000 ( )
100$4,000,000$.

. ,

. 5

(equity funding), 5,000,000$
. , 5
,
, , &,
(capacity).

6.4.1.

(Stock history)

Closely held stock

,
.
1,000,000$10,000
100$.

.
,
, ,

. ,
200,000600,000$
.

(business plan) ,
.
Venture capital stock

181

5 , ,
5,000,000$.
(stockhistory),,
,
( ,
100$).
,
,
,
.
(cash balance),
.

6.4.2.

(Certificate of deposit)

,
1.5% .
,
.

6.4.3.

. 4
,

,
.:
Currentliquidityratio

Quickliquiditytestratio

182

Inventoryturnover

Fixedassetsturnover

Totalassetsturnover

Debtratio

Debttopaidincapital

Grossprofitmargin

Netprofitmargin

ReturnOnAssets

Returnonpaidincapital

6.4.4.

183

,5
, . :
(conventional banks loans),
, (longterm loans).
,1,
(emergencyloan),.

,


.
.

Debt Capacity
1.5

,
(Performance Report)
.

.
, . ,
,.

.,
,
.

!


,
.

Debt Capacity
2

184

.

.
, ,
,
.

. ,

(sinking fund)
. {

.}


.

,
, .
,.
,
.
,

.
5%25%.
,
.
(
).
100$
. 100,000$ 1,000 .

,
.

185

7: SWOT

186

SWOT
,
(
)
. SWOT
Strengths, Weaknesses, Opportunities, Threats,
,,,.SWOT
,
.

,
. SWOT

.
/
.

. ,
,
,
.

7.1.

187

, SWOT.
,
,,
.

(ICMBA,2007):

(image)

(keystaff)

(operatingcapacity)
(brandawareness)

(tradesecrets)

7.2.
,
, (

188

) / (, ,
).
/.

.
(ICMBA,2007):

7.3. SWOT
, SWOT,
,
. SWOT
.

189

INTERNAL

EXTERNAL

STRENGTHS

OPPORTUNITIES

POSITIVE

THREATS

WEAKNESSES

NEGATIVE

,
SWOT . ,
,

.
SWOT:
(Strengths)

(Weaknesses)

marketing

190

(Opportunities)
(ExternalThreats)

/


/

:ThompsonA.&A.Strickland,StrategicManagementConcepts
andcases,13thedition,IrwinMcGrawHill,2001

7.4. SWOT
, SWOT
, .
SWOT ,
.
,
.
, SWOT
.

, , SWOT
,

.
SWOT:

191

backup

():

():

7.5.
SWOT
SWOT
,SWOT
,
.
(,2004):
,,

()
(
).
.
,
.
.

(
).

192

,

.

SWOT
SWOT
:

.
.
.
,.
,
,(
,
).

7.6. SWOT
SWOT CocaCola

(brandnames)

E/

Pepsi
Coca
Cola,KFC

,
Lucozade

:OPPapers(2009)

193

,Virgin
ColaCola

SWOT Microsoft

,,
(
20%,26%),
,

60

30%
/
92

(Word,Excel,
PowerPoint,Access)

Windows95,98,2000
WindowsNT

88%

(hardware)

MicrosoftPC

(serversoftware)

WindowsCE

194

Microsoft

:Hafner,Hibbert(2001).

195

AppleLinux88%
Microsoft

/,

hardware(Sun
Microsystems,Oracle,IBM)

Windows

hardware
/,
,

Windows

8:

196

(business plan)
.

.

.
() .
(, )

.
:

, ,

,
(4):
1.
2.
3.
4.

()
()
,

.
,.
(@,
2003).

197

8.1.

I.
II.
III.
IV.

ExecutiveSummary

1.

2.

3.

1.1.
1.2. /
1.3.
1.4.

2.1
2.2
2.3

(growthprospects)

(coststructure)
(DistributionChannels)

(keysuccessfactors)
2.4

,
3.1.
3.2. Marketing(MarketingPlan)

198

4.

3.3.
3.4.

:,
, ,
executivesummary.
: ,
,
.
: , , ,
,.,,
(
),.
: ,
,.
ExecutiveSummary:
, ,
. ,
.

.

8.2.
.
:

199

8.2.1.

,,:

:,,

:,,
,,,franchise
.

(,)
, (outside
sources),,,,
.

, ,
( ). ,
,
( )
.
(),
.

8.2.2.

/
.
. ,
:

8.2.3.

. "" '
.
:

;
;
;

200

/;
;
;
;

8.3.

. ,
.
.:

8.3.1.

,

.

8.3.2.

,
. ,
.

. ,
:

: , ,

&:
:;

(coststructure)

8.3.3.

.
.
,,

201

.,
.:

(growthprospects)

(coststructure)
(DistributionChannels)

(keysuccessfactors)

8.3.4.

.
, '
.
(5):

8.4. ,


,.

:

.
:

8.4.1.

(Product Strategy)

,
:

202

(,,..)
(
)

(Unique Selling Proposition/USP)

8.4.2.

Marketing (Marketing Plan)

Marketing .
,
,.marketing
plan,
(positioning)
.,:

: ,
, , , ,
,
.
:.

.
:,.
:,,,
,..
: , , ,
, , , marketing
.
.

8.4.3.

(
).
( ,
) .
..

.
,
.

8.4.4.

(Management Plan)

203

. "
".
. ,
,
(timeandspacemanagement).

.,:

;
;
;
;
;
;
,,;
;

(action
plan) , .

,
.

8.5.
.
,
(..,,,..)
.
.
:

:
, .
,
.
:.

.
,
.
: , ,
.
,,.

204

:(
),
.

8.6.

:

,
.

.

.
.
.
,.

(
,).
(
),.
executivesummary.

, .
.

.
.
,
.

8.7.
4 ,
.
:
1.
2.

205

3.
4.
5.

Pro Forma

.

.
.
:

1.

2.

3.

4.

5.

Marketing
/
/

R&D

()

.


(, ,
)
(marketsegmentation)

206

6.

(impulsebuyers)

7.

.

/

8.
2
().

9.

/
10.

207

11.

12.

13.

14.

/
/
/ /

/
/

.

/

, ,
,.

208