B

u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

Business Plan
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

Business plan
On
Course: Introduction to Business (BUS-101)
Semester: Summer, 2010
Prepared for:
ASHA! U BHU"A#
$ecturer
%epartment o& Business Administration
Prepared by:
'd( Ansarul Ha)ue 200*-1-10-1+0
'd( As,i)ul Is,lam 2010-2-10-10+
's( S,um-a A,med 2010-2-10-1.*
'd( #a,-an Al/i 2010-2-10-012
BUSINESS ADMINISTRATION DEPARTMENT
EAST WEST UNIVERSITY
01, 'o,a2,ali C3A, %,a2a-1212
Submissio da!e:
04
t,
Au5ust, 2010
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

DEDI"ATION
6,is Business 7lan is dedicated to our 8elo/ed parents,
9,o educated me and ena8led us
to reac, t,is le/el(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

A#$o%&ed'eme!s
!irst o& all :e :ould li2e to t,an2 t,e almi5,t- 5od t,at :e are ena8lin5 enou5, to
do t,is term paper( 9e are /er- muc, t,an2&ul to our respecti/e course instructor
As(raf U B(uya &or 5i/in5 us suc, an interestin5 pro;ect and pro/in5 t,e
necessar- su55estion and 5uidelines( 6,is ,as pro/ided us t,e c,ance o& :or2in5
:it, real li&e data, :,ic, ,elped us to ac)uire clear insi5,t a8out t,e course( It :as
a t,orou5,l- en;o-a8le e<perience( 6,is Business 7lan :ill de&initel- add to our
practical e<perience and :ill ,elp us in pro&essional li&e(
9e are 5rate&ul to our administration as t,e- pro/ide us :it, t,e &acilit- to use
computer la8( 'a- 8e, it :ould ,a/e 8een impossi8le to &inis, t,e Business 7lan in
time i& :e didn=t 5et &acilit- to use computer la8 &or our o:n purpose( 9e are
ac2no:led5in5 to all o& t,ose :e8 sites &rom :,ic, :e ,a/e ta2en necessar- ,elps(
$ast 8ut not least, :e are proud and &eelin5 luc2- enou5, to ,a/e suc, nice
mem8ers in our 5roup( 9e ,a/e a stron5 8ondin5 o& understandin5 :,ic, ,as
made our e&&ort success&ul and memora8le(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

E)e#u!i*e Summary
T(e "o#a+"o&a "ompay is t,e :orld>s lar5est 8e/era5e compan-, lar5est manu&acturer,
distri8utor and mar2eter o& non-alco,olic 8e/era5e concentrates and s-rups in t,e :orld and is
one o& t,e lar5est corporations in t,e United States( 6,e compan- is 8est 2no:n &or its &la5s,ip
product Coca-Cola, in/ented 8- p,armacist ?o,n Stit, 7em8erton in 144*( 6,e Coca-Cola
&ormula and 8rand :as 8ou5,t in 144@ 8- Asa Candler :,o incorporated 6,e Coca-Cola
Compan- in 14@2( Besides its namesa2e Coca-Cola 8e/era5e, Coca-Cola currentl- o&&ers nearl-
000 8rands in o/er 200 countries or territories and ser/es 1(+ 8illion ser/in5s eac, da-(
6,e compan- operates a &ranc,ised distri8ution s-stem datin5 &rom 144@ :,ere 6,e
Coca-Cola Compan- onl- produces s-rup concentrate :,ic, is t,en sold to /arious 8ottlers
t,rou5,out t,e :orld :,o ,old an e<clusi/e territor-(
6,e Coca-Cola Compan- is ,ead)uartered in Atlanta, Aeor5ia( Its stoc2 is listed on t,e
#"SB and is part o& %?IA and SC7 +00( Its current c,airman and CBO is 'u,tar Dent(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

Tab&e of "o!e!s
"o!e!:
1( Coca Cola International
A( Summar-
B( Eision
2( 'ana5ement
1( 'ar2etin5
A( 'ar2et Anal-sis(
B( Competiti/e Anal-sis
C( S9O6 Anal-sis
%( Strate5- 7lannin5
B( 7roduct C Ser/ices
!( 'ar2et C Sales
0( Operation
A( De- 7ro&essionals
B( Or5aniFational Structure
C( Human esource 'ana5ement
%( 7roduct C Ser/ice %eli/er-
B( Customer C Ser/ice Support
!( !acilities
+( !inancial %ata
A( Compan- Statement
B( 7ro&it C $oss Statement
C( Balance S,eet
%( Brea2 B/e Anal-sis
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

*( Conclusion(
,- "O"A "O.A INTERNATIONA.
A. SUMMARY :
Coca-Cola Bnterprises, esta8lis,ed in 1@4*, is a -oun5 compan- 8- t,e standards o& t,e
Coca-Cola s-stem( "et eac, o& its &ranc,ises ,as a stron5 ,erita5e in t,e traditions o&
Coca-Cola t,at is t,e &oundation &or t,is Compan-(
6,e Coca-Cola Compan- traces it=s 8e5innin5 to 144*, :,en an Atlanta p,armacist, %r(
?o,n 7em8erton , 8e5an to produce Coca-Cola s-rup &or sale in &ountain drin2s( Ho:e/er
t,e 8ottlin5 8usiness 8e5an in 14@@ :,en t:o C,attanoo5a 8usinessmen, Ben;amin !(
6,omas and ?osep, B( 9,ite,ead , secured t,e e<clusi/e ri5,ts to 8ottle and sell Coca-
Cola &or most o& t,e United States &rom 6,e Coca-Cola Compan-(
Coca-Cola 8ottlin5 s-stem continued to operate as independent, local 8usinesses until
t,e earl- 1@40s :,en 8ottlin5 &ranc,ises 8e5an to consolidate( In 1@4*, 6,e Coca-Cola
Compan- mer5ed some o& its compan--o:ned operations :it, t:o lar5e o:ners,ip 5roups
t,at :ere &or sale, t,e ?o,n 6( $upton &ranc,ises and BCI Holdin5 Corporation> s 8ottlin5
,oldin5s, to &orm Coca-Cola Bnterprises Inc( 6,e Compan- o&&ered its stoc2 to t,e pu8lic
on #o/em8er 21, 1@4*, at a split-ad;usted price o& G+( +0 a s,are( On an annual 8asis, total
unit case sales :ere 440,000 in 1@4*(
In %ecem8er 1@@1, a mer5er 8et:een Coca-Cola Bnterprises and t,e ?o,nston Coca-
Cola Bottlin5 Aroup, Inc( (?o,nston) created a lar5er, stron5er Compan-, a5ain ,elpin5
accelerate 8ottler consolidation( As part o& t,e mer5er, t,e senior mana5ement team o&
?o,nston assumed responsi8ilit- &or mana5in5 t,e Compan-, and 8e5an a dramatic,
success&ul restructurin5 in 1@@2( Unit case sales ,ad clim8ed to 1( 0 8illion, and total
re/enues :ere G+ 8illion
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

B- T/E VISION STATEMENT O0 "O"A+"O.A "OMPANY
Our /ision statement is to ma<imiFe s,areo:ner /alue o/er time(
In order to ac,ie/e t,is /ision, :e must create /alue &or all t,e constraints :e ser/e, includin5 our
consumers, our customers, our 8ottlers, and our communities( 6,e Coca Cola Compan- creates /alue 8-
e<ecutin5 compre,ensi/e 8usiness strate5- 5uided 8- si< 2e- 8elie&s:
1( Consumer demand dri/es e/er-t,in5 :e do(
2( Brand Coca Cola is t,e core o& our 8usiness
1( 9e :ill ser/e consumers a 8road selection o& t,e nonalco,olic read--toHdrin2 8e/era5es
t,e- :ant to drin2 t,rou5, out t,e da-(
0( 9e :ill 8e t,e 8est mar2eters in t,e :orld(
+( 9e :ill t,in2 and act locall-(
*( 9e :ill lead as a model corporate citiFen(
6,e ultimate o8;ecti/es o& our 8usiness strate5- are to increase /olume, e<pand our s,are o&
:orld:ide nonalco,olic read- to drin2 8e/era5es sales, ma<imiFe our lon5-term cas, &lo:s, and
create economic /alue added 8- impro/in5 economic pro&it(
6,e Coca Cola s-stem ,as more t,an 1* million customers around t,e :orld t,at sells or ser/es our
products directl- to consumers( 9e 2eenl- &ocus on en,ancin5 /alue &or t,ese customers and ,elpin5
t,em 5ro: t,eir 8e/era5e 8usinesses( 9e stri/e to understand eac, customer=s 8usiness and needs,
:,et,er t,at customer is a sop,isticated retailer in a de/eloped mar2et a 2ios2 o:ner in an emer5in5
mar2et(
6,ere are nearl- * million people in t,e :orld :,o are potential consumers o& our compan-=s
product( Ultimatel-, our success in ac,ie/in5 our /ision depends on our a8ilit- to satis&- more o& t,eir
8e/era5e consumption demands and our a8ilit- to add /alue &or customers( 9e ac,ie/e t,is :,en :e
place t,e ri5,t products in t,e ri5,t mar2ets at t,e ri5,t time(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

1- MANA2EMENT:
6,e ,ierarc,- o& Coca Cola Compan- is as &ollo:s(

3- MAR4ETIN2
A-MAR4ET ANA.YSIS :
T/E OVERA.. MAR4ET:
Bein5 t,e 8i55est compan- in t,e so&t drin2 industr-, Coca Cola en;o-s t,e lar5est mar2et s,are(
6,is compan- controls a8out +@I o& t,e :orld mar2et(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

"/AN2ES IN T/E 2.OBA. MAR4ET:
6,e &ollo:in5 ta8le can s,o: t,e :orld:ide operatin5 se5ments(
Ui! #ase 'ro%!( No+
a&#o(o&i#
dri$
A&& #ommer#ia&
Be*era'es
10 -ear compound
annual 5ro:t,
+--ear compound
annual 5ro:t,
2001 annual 5ro:t, 2002 2002
Compan- Industr- Compan- Industr- Compan- Industr- Compan-
s,are
Compan-
s,are
Compan-
per capita
Income
*I +I +I +I 0I 0I 14I @I .0
6,is s,o:s t,at t,e mar2et o& t,e compan- is 5eo5rap,icall- /ast and it is controllin5 it :it, 5reat
success( In 2002, t,e compan- 5re: t,eir car8onated so&t-drin2 8usiness 8- nearl- 2+0 million unit cases
and 5enerated record /olumes( Because car8onated so&t drin2s are t,e lar5est 5ro:t, se5ment :it,in t,e
nonalco,olic read--to-drin2 8e/era5e cate5or- measured 8- /olume, t,at is :,- t,e- are &ocusin5 more
on t,is and t,e- are continuall- increasin5 t,e pace 8ecause t,e- 2no: t,at acceleratin5 t,is pace is
crucial to t,eir &uture success( 6,us t,e- are increasin5 t,eir mar2et da- 8- da-( 6,e operation income
earned 8- Coca Cola Compan- can 8e illustrated 8- t,e &ollo:in5 pie c,art(

(!i5ure)
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

6,is strate5- ,as :or2ed a lot and it ,as ,elped t,em to 8ecome t,e 9orld=s leadin5 So&t %rin2 Compan-(
6,e 5lo8al unit sale o& t,e Coca Cola Compan- is increasin5 &rom t,e last ten -ears( 6,e data o& t,e
5lo8al unit sale o& t,e Coca Cola Compan- can 8e represented 8- &ollo:in5 c,art(
(!i5ure)

So t,ere is positi/e 5ro:t, in t,e mar2et o& t,e Coca Cola Compan-( 6,ere is a :orld:ide
/olume increase 8- 0I :it, stron5 international 5ro:t, o& +I( 6,is is onl- due to t,e inno/ati/e
mar2etin5 pro5rammers, :,ic, ,as deepened t,e relations,ip o& t,e customers and Coca Cola( 6,e
&inancial ,ealt, and success o& t,eir 8ottlin5 partners is a critical component o& 6,e Coca-Cola
Compan->s a8ilit- to 8uild and deli/er leadin5 8rands(
In 2002, t,e compan- ,ad :or2ed :it, t,eir 8ottlers to turn 5ood intentions into realit- 8-
impro/in5 t,e s-stem economics( 6,e results in 2002 re&lect t,is steadil- impro/in5 and mutuall-
constructi/e relations,ip 8et:een t,e Compan- and t,eir 8ottlin5 partners( 6,e main reason 8e,ind t,is
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

relations,ip is to continue realiFin5 s,ared opportunities &or 5ro:t,, :it, closer coordination o&
operations includin5 customer relations,ips, lo5istics and production(
MAR4ET S/ARE BY AREA:
Coca Cola is t,e :orld-reno:ned so&t drin2 and t,e compan- is currentl- operatin5 t,rou5, out
t,e :orld( 6,e :orld :ide total is a8out 1.(4 8illion(
6,e operation re/ie: accordin5 to t,e se5ments is as &ollo:s(
Opera!io Re*ie%
(2002 :orld:ide unit case /olume 8- operatin5 se5ment)
#O6H A'BICA $A6I#
A'BICA
BUO7B C
'I%%$B BAS6
ASIA A!ICA
10I 2+I 22I 1.I *I
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

So t,e /olume is least in t,e A&rica and most in t,e #ort, America( 6,e data a8out t,e mar2et
s,are o& t,is compan- area :ise is 5i/en in t,e &ollo:in5 ta8le(
6,e a8o/e ta8le s,o:s t,e 5eo5rap,ical earnin5 o& t,e Coca Cola Compan- and &rom t,is dataJ
:e can &ind out t,at t,e customers o& Coca Cola are increasin5 :,ic, is s,o:n 8- t,e compan-=s per
capita income( Unit case e)uals 20 ei5,t-ounce ser/in5s(

6,e column, :,ic, s,o:s t,e non-alco,olic
8e/era5es consist o& commerciall-, sold 8e/era5es, as estimated 8- t,e Compan- 8ased on a/aila8le
industr- sources( 6,e countr- column is deri/ed &rom
6,e Compan->s unit case /olume :,ile t,e industr- column includes nonalco,olic read--to-drin2
8e/era5es onl-, as estimated 8- t,e Compan- 8ased on a/aila8le industr- sources(
Countr- Unit case 5ro:t, #on-
alco,olic
%rin2s
All commercial
Be/era5es
10 -ear compound annual
5ro:t,
+--ear compound annual
5ro:t,
2002 annual 5ro:t, 2002 2002
Compan- Industr- Compan- Industr- Compan- Industr- Compan-
s,are
Compan-
s,are
Compan- per
capita
Income
Nor!(
Ameri#a
4 5 3 3 2 2 22 15 398
Ui!ed S!a!es 4 5 3 3 2 2 23 16 419
.a!i Ameri#a 6 7 6 6 3 4 24 15 205
Ar'e!ia 7 4 6 2 7 2 20 10 236
Bra5i& 5 5 3 6 3 5 23 13 144
"(i&e 9 6 5 3 (2) 3 56 23 336
Me)i#o 7 10 8 9 2 5 22 18 462
Europe
6 Midd&e Eas!
6 3 5 3 2 4 12 6 72
Eurasia 17 8 6 5 (14) 1 14 5 39
0ra#e 8 3 9 3 7 3 9 5 110
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

2ermay 1 2 (1) 1 (6) 1 14 7 193
2rea! Bri!ai 8 2 11 2 8 3 17 6 193
I!a&y 1 3 4 3 2 2 9 6 104
Midd&e Eas! 12 12 7 5 4 8 8 3 17
Spai 6 4 8 5 4 4 17 12 264
Asia 7 6 6 7 10 7 14 5 23
Afri#a 7 6 8 3 10 6 34 11 34
(6a8le)

In Asian population, :,ic, is t,e satis&ied customer o& Coca Cola, is appro<imatel- 1(2 8illion
and t,e a/era5e consumer en;o-s close to t:o ser/in5s o& our products eac, mont,( 6,rou5, an intense
&ocus on Coca-Cola, inno/ation and ne: 8e/era5es, t,e compan- ,as ac,ie/ed /olume 5ro:t, o& 10
percent in 2002( 9it, de/elopin5 economies and populations, t,is re5ion ,as stron5 lon5-term potential,
and t,e compan- is 8uildin5 an e<citin5 &amil- o& 8e/era5e 8rands in addition to e<pandin5 t,e
popularit- o& our core 8rands, led 8- Coca-Cola( In C,ina, &or e<ample, sales o& Coca-Cola increased *
percent( 6,e total unit case sale o& Coca Cola in Asia can 8e s,o:n 8- t,e &ollo:in5 pie c,art(
(!i5ure)
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0



So t,e compan- is emp,asiFin5 more in t,is area and is tr-in5 to de/elop a strate5-, :,ic, can
increase t,e 5ro:t, o& t,e consumption o& Coca Cola 8- t,e people o& Asia( Amon5 t,e countries o& Asia,
?apan ,as t,e ,i5,est percenta5e, :,ic, is a8out 2@I( Amon5 ot,ers, 7a2istan, India and Ban5lades, are
t,ose countries :,ere t,e a/era5e consumption is increasin5 da- 8- da-(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

MAR4ET SE2MENTS:
'ar2et se5ments are 8asicall- t,ose people :,o ta2e t,is drin2 dail- and t,ose areas :,ere t,e
demands is ,i5,er t,en t,e ot,er areas( 6,ere are so man- people :,o ta2e t,is drin2 dail- and t,ose
people :,o ta2e :ee2l- and t,ose :,o ta2e less o&ten are al:a-s t,ere as :ell( So, t,eir 8asic se5ments
are t,ose people :,o ta2e t,is drin2 re5ularl-(
TAR2ET MAR4ET 6 "USTOMER:
Co2e=s commercials 8asicall- 8ased on -oun5 5enerations, so, t,e -oun5 5eneration is t,e tar5et
mar2et o& Co2e 8ecause t,e- :ant to represent Co2e :it, t,e -out, and ener5- 8ut t,e- also consider
a8out t,e old people t,e- ta2e t,en as a co-tar5et mar2et(
a) Customer C,aracteristics:
!irst o& all t,e ma;orit- don=t care t,at :,at t,e- are 5oin5 to ,a/e( In ot,er :ords, t,e-
don=t care 8e&ore drin2in5 t,at :,et,er it is K7epsiL or Kco2eL( 6,e- don=t actuall- di&&erentiate
8et:een t,ese t:o 8rands in order to t,eir tastes(
8) Customer #eeds:
Consumers 8asicall- drin2 :,at t,e- 5et(
6,e- 8elie/e on “WHAT COULD THEY SOLD”
Consumer=s a/aila8ilit- in 8rands is 8asicall- :or2s li2e
7us, a/aila8ilit-
7ull consumer=s demand(
c) Customer Bu-in5 %ecision:
'a;orit- o& t,e customer 8u-s :,at=s price is lo:( I& Coca-Cola increase t,eir price e/en
0(10 cents t,en t,eir sales :ill decrease( Customer must 5o &or anot,er 8rand li2e 7epsi or else
!or t,is reason Coca-Cola ,a/e pro/ided t,eir coolers and &reeFers in t,e mar2et( 6,e- ,a/e
ma<imum num8er o& coolers and &reeFers in t,e mar2et( 6,e- pro/ide t,is in&rastructure &ree o& cost ;ust
to pro/ide c,ild co2e to t,eir customer, :,ic, t,e- :ant to 8e purc,ase(
6,eir salesman and mec,anics re5ularl- /isit all t,e s,ops :,ere co2e ,as its in&rastructure to c,ec2
t,at eit,er it is in proper condition or not, i& not t,en t,e- immediatel- c,an5e or repair it(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

B- "OMPETITIVE ANA.YSIS
" OMPETITORS
Co2e=s ma;or competitor is K7B7SIL and t,ere is no ,esitation to sa- t,is 8ecause e/er- one
2no:s t,at and all t,e ot,er cold drin2s and :ater, co&&ee, tea is t,e competitors(
MA7OR "OMPETITORS
Consumers &irstl- decide t,at t,e- are 5oin5 to ,a/e a so&t drin2( 6,en t,e- compete 8rands
:it, eac, ot,er( $i2e t,e- compete Co2e :it, 7epsi and Sprite :it, .up and team( So t,e ma;or
competitor o& Co2e is 7epsi(
9,en t,e- moti/ate to an- ot,er 8rand or on Co2e it=s in instinct 8asicall- t,at 8ased on
messa5es deri/e certain &eelin5s(
But Coca Cola t,in2s in a di&&erent :a-, t,e- 8elie/e t,at C Cola, ne: comin5 Be/era5es,
and all ;uices, e/en t,e- ta2e :ater and tea as t,eir competitors(
MA7OR "OMPETITOR
PEPSI INTERNATIONA.
/ISTORY
7epsiCo is a :orld leader in con/enient &oods and 8e/era5es, :it, re/enues o& a8out G2. 8illion
and o/er 101,000 emplo-ees( 6,e compan- consists o& t,e snac2 8usinesses o& !rito-$a- #ort, America
and !rito-$a- InternationalJ t,e 8e/era5e 8usinesses o& 7epsi-Cola #ort, America, Aatorade36ropicana
#ort, America and 7epsiCo Be/era5es InternationalJ and Mua2er !oods #ort, America, manu&acturer
and mar2eter o& read--to-eat cereals and ot,er &ood products( 7epsiCo 8rands are a/aila8le in nearl- 200
countries and territories(
'an- o& 7epsiCo>s 8rand names are o/er 100--ears-old, 8ut t,e corporation is relati/el- -oun5(
7epsiCo :as &ounded in 1@*+ t,rou5, t,e mer5er o& 7epsi-Cola and !rito-$a-( 6ropicana :as
ac)uired in 1@@4 and 7epsiCo mer5ed :it, 6,e Mua2er Oats Compan-, includin5 Aatorade, in
2001(:ould entertain t,e listener :it, t,e latest musical selections rendered 8- /iolin or piano or
8ot,( 6,e ne: name, K7epsi ColaL, is deri/ed &rom t,e t:o o& t,e principle in5redients, 7epsin
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

and Dola #uts( It :as &irst used on t,e Au5ust 24( At t,at time, Bra,am=s ad/ertisin5 praises ,is
drin2 as KB<,ilaratin5, in/i5oratin5, aids di5estionL(
,889+1991
6,e ad/ertisement o& t,e 7epsi c,an5es to, K"ou 5ot t,e ri5,t one 8a8-, U,-Hu,NL 9it, t,e
e<tensi/e usa5e o& t,e stars in t,e ads, t,e popularit- o& 7epsi increase( In 1@@2 7epsi-Cola &ormed a
partners,ip :it, 6,omas ?( $ipton Co( 6oda- $ipton is t,e 8i55est sellin5 read--to-drin2 tea 8rand in t,e
United States( Outside t,e United States, 7epsi-Cola Compan->s so&t drin2 operations include t,e 8usiness
o& Se/en-Up International( 7epsi-Cola 8e/era5es are a/aila8le in more t,an 1@0 countries and territories(
PEPSI:S PRODU"TS
• 7epsi
• 6eem
• 'iranda
• 7epsi 'a<
• 7epsi $emon
• 7epsi Blue
• 'ountain %e:
• .up
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

SWOT Aa&ysis:
STREN2T/
WOR.D:S .EADIN2 BRAND
Coca-Cola ,as stron5 8rand reco5nition across t,e 5lo8e( 6,e compan- ,as a leadin5 8rand
/alue and a stron5 8rand port&olio( Business-9ee2 and Inter8red, a 8randin5 consultanc-,
reco5niFe( Coca-Cola as one o& t,e leadin5 8rands in t,eir top 100 5lo8al 8rands ran2in5 in
200*(6,e Business 9ee2-Inter8red /alued Coca-Cola at G*.,000 million in 200*( Coca-Cola
ran2s :ell a,ead o& its close competitor 7epsi :,ic, ,as a ran2in5 o& 22 ,a/in5 a 8rand /alue o&
G12,*@0 million !urt,ermoreJ Coca-Cola o:ns a lar5e port&olio o& product 8rands( 6,e compan-
o:ns &our o& t,e top &i/e so&t drin2 8rands in t,e :orld: Coca-Cola, %iet Co2e, Sprite and !anta(
Stron5 8rands allo: t,e compan- to introduce 8rand e<tensions suc, as Eanilla Co2e, C,err-
Co2e and Co2e :it, $emon( O/er t,e -ears, t,e compan- ,as made lar5e in/estments in 8rand
promotions( Conse)uentl-, Coca-Cola is one o& t,e 8est reco5niFed 5lo8al 8rands( 6,e
compan-=s stron5 8rand /alue &acilitates customer recall and allo:s Coca-Cola to penetrate ne:
mar2ets and consolidate e<istin5 ones(
.AR2E S"A.E O0 OPERATIONS
9it, re/enues in e<cess o& G20 8illion Coca-Cola ,as a lar5e scale o& operation( Coca-
Cola is t,e lar5est manu&acturer, distri8utor and mar2eter o& nonalco,olic 8e/era5e concentrates
and s-rups in t,e :orld( Coco-Cola is sellin5 trademar2ed 8e/era5e products since t,e -ear 144*
in t,e US( 6,e compan- currentl- sells its products in more t,an 200 countries( O& t,e
appro<imatel- +2 8illion 8e/era5e ser/in5s o& all t-pes consumed :orld:ide e/er- da-,
8e/era5es 8earin5 trademar2s o:ned 8- or licensed to Coca-Cola account &or more t,an 1(0
8illion(
6,e compan-=s operations are supported 8- a stron5 in&rastructure across t,e :orld(
Coca-Cola o:ns and operates 12 principal 8e/era5e concentrates and3or s-rup manu&acturin5
plants located t,rou5,out t,e :orld( In addition, it o:ns or ,as interest in 1. operations :it, @+
principal 8e/era5e 8ottlin5 and cannin5 plants located outside t,e US( 6,e compan- also o:ns
8ottled :ater production and still 8e/era5e &acilities as :ell as a &acilit- t,at manu&actures ;uice
concentrates( 6,e compan-=s lar5e scale o& operation allo:s it to &eed upcomin5 mar2ets :it,
relati/e ease and en,ances its re/enue 5eneration capacit-(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

ROBUST REVENUE 2ROWT/ IN T/REE SE2MENTS
Coca-Cola=s re/enues recorded a dou8le di5it 5ro:t,, in t,ree operatin5 se5ments( 6,ese
t,ree se5ments are $atin America, OBast, Sout, Asia, and 7aci&ic im= and Bottlin5 in/estments(
e/enues &rom $atin America 5re: 8- 20(0I durin5 &iscal 200*, o/er 200+( %urin5 t,e same
period, re/enues &rom OBast, Sout, Asia, and 7aci&ic im= 5re: 8- 10(*I :,ile re/enues &rom
t,e 8ottlin5 in/estments se5ment 8- 1@(@I( 6o5et,er, t,e t,ree se5ments o& $atin America,
OBast, Sout, Asia, and 7aci&ic im= and 8ottlin5 in/estments, accounted &or 10(4I o& total
re/enues durin5 &iscal 200*( o8ust re/enues 5ro:t, rates in t,ese se5ments contri8uted to top-
line 5ro:t, &or Coca-Cola durin5 200*(
WEA4NESSES
NE2ATIVE PUB.I"ITY
6,e compan- recei/ed ne5ati/e pu8licit- in India durin5 Septem8er 200*(6,e Compan-
:as accused 8- t,e Center &or Science and Bn/ironment (CSB) o& sellin5 products containin5
pesticide residues( Coca-Cola products sold in and around t,e Indian national capital re5ion
contained a ,aFardous pesticide residue( 6,ese pesticides included c,emicals :,ic, could cause
cancers, dama5e t,e ner/ous and reproducti/e s-stems and reduce 8one mineral densit-( Suc,
ne5ati/e pu8licit- could ad/ersel- impact t,e compan-=s 8rand ima5e and t,e demand &or Coca-
Cola products( 6,is could also ,a/e an ad/erse impact on t,e compan-=s 5ro:t, prospects in t,e
international mar2ets(
S.U22IS/ PER0ORMAN"E IN NORT/ AMERI"A
Coca-Cola=s per&ormance in #ort, America :as &ar &rom ro8ust( #ort, America is Coca-
Cola=s core mar2et 5eneratin5 a8out 10I o& total re/enues durin5 &iscal 200*( 6,ere&ore, a
stron5 per&ormance in #ort, America is important &or t,e compan-(
In #ort, America t,e sale o& unit cases did not record an- 5ro:t,( Unit case retail
/olume in #ort, America decreased 1I primaril- due to :ea2 spar2lin5 8e/era5e trends in t,e
second ,al& o& 200* and decline in t,e :are,ouse-deli/ered :ater and ;uice 8usinesses(
'oreo/er, t,e compan- also e<pects per&ormance in #ort, America to 8e :ea2 durin5 200.(
Slu55is, per&ormance in #ort, America could impact t,e compan-=s &uture 5ro:t,
prospects and pre/ent Coca-Cola &rom recordin5 a more ro8ust top-line 5ro:t,(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

DE".INE IN "AS/ 0ROM OPERATIN2 A"TIVITIES
6,e compan-=s cas, &lo: &rom operatin5 acti/ities declined durin5 &iscal 200*( Cas,
&lo:s &rom operatin5 acti/ities decreased .I in 200* compared to 200+( #et cas, pro/ided 8-
operatin5 acti/ities reac,ed G+,@+. million in 200*, &rom G*,021 million in 200+( Coca-Cola=s
cas, &lo:s &rom operatin5 acti/ities in 200* also decreased compared :it, 200+ as a result o& a
contri8ution o& appro<imatel- G21* million to a ta<-)uali&ied trust to &und retiree medical
8ene&its( 6,e decrease :as also t,e result o& certain mar2etin5 accruals recorded in 200+(
%ecline in cas, &rom operatin5 acti/ities reduces a/aila8ilit- o& &unds &or t,e compan-=s
in/estin5 and &inancin5 acti/ities, :,ic,, in turn, increases t,e compan-=s e<posure to de8t
mar2ets and &luctuatin5 interest rates(
OPPORTUNITIES
I& Co2e is considered a lu<ur- product( 6,en t,ere is t,e ta< rate s-stem
• 1+I - sales ta<
• 20I - e<cise dut-
• 2.I - 5oes to 5o/ernment
• 01I - In ma2in5 Bud5et
A&ter pa-in5 all t,ese ta<es co2e ,as to pa- electricit- c,ar5es( 9e ,a/e to spend on
distri8utions( A&ter pa-in5 all t,ese e<penses Co2e=s mar5in s)ueeFed and consumers ,a/e to
pa- &or increasin5 tari&&s(
6,ese are t,e opportunities t,rou5, :,ic, :e can increase t,e price and can 5et pro&its(
T/REATS 6 RIS4S
6,ere are muc, more t,reats in increasin5 prices( Because same pro8lem o& su8stitute( I&
Co2e increase t,e price lets sa- 1 rupee( 6,en people de&initel- :on=t 5o &or co2e( 6,e- ,a/e t,e
8est su8stitute o& Co2e t,at is 7epsi( So t,ese are t,e t,reats in increasin5 prices( Co2e :ill lose
t,e mar5in o& its pro&it and can &ace loss(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

STRATE2I" P.ANNIN2
In t,e -ear 2002, t,e compan- ,ad a 5reat success, as t,e strate5- :or2ed :,ic, resulted in ma2in5 Coca
Cola Compan- t,e :orld=s leadin5 compan-( In 2001, compan- accomplis,ed t,e crust o& its strate5- as
• 9orld:ide /olume increased 8- 0 percent :it, stron5 international 5ro:t, o& + percent and clear
si5ns t,at our #ort, American 8usiness is 5ro:in5 solidl- and predicta8le(
• Barnin5s per s,are 5re: 8- 42 percent, as :e deli/ered on our commitment to create /olume
5ro:t, :,ile a55ressi/el-
• eturn on common e)uit- 5re: &rom 21 percent in 2000 to 14 percent t,is -ear.
• eturn on capital increased &rom 1* percent in 2000 to 2. percent in 2001(
• 6,e compan- ,as 5enerated &ree cas, &lo: o& G1(1 8illion, up &rom G2(4 8illion in 2000, a clear
indication o& its underl-in5 &inancial stren5t,(
6,e strate5- &or t,e &uture o& t,e compan- is /er- strai5,t&or:ard( 6,e mar$e!i' s!ra!e'y for !(e year
1991 is as &ollo:s,
• Accelerate car8onated so&t-drin2 5ro:t,, led 8- Coca-Cola(
• Selecti/el- 8roaden t,e &amil- o& 8e/era5e 8rands to dri/e pro&ita8le 5ro:t,(
• Aro: s-stem pro&ita8ilit- and capa8ilit- to5et,er :it, our 8ottlin5 partners(
• Ser/e customers :it, creati/it- and consistenc- to 5enerate 5ro:t, across all c,annels(
• %irect in/estments to ,i5,est potential areas across mar2ets(
• %ri/e e&&icienc- and cost-e&&ecti/eness e/er-:,ere(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

"-PRODU"TS:
6,ere are di&&erent 8rands o& t,e Coca Cola Compan-, :,ic, are currentl- in use t,rou5, out t,e
:orld( 6,is compan- not onl- deals in t,e car8onated drin2s 8ut also ot,er drin2s( 9,ile launc,in5 its
product, t,e mar2etin5 team considers t,e culture o& t,e countr-(
MA7OR BRANDS O0 "O"A "O.A
• Co2e
• Sprite
• !anta
• %iet co2e
• Co2e classic
MAR4ET POSITIONIN2
PRODU"T RAN2E
6,e total ran5e o& Coca Cola Compan- in 9orldincludes:
• Co2e(
• Sprite(
• !anta(
• %iet Co2e(
And compan- o&&ers t,eir products in di&&erent 8ottle siFes t,ese include:
• SSB (standers siFe returna8le 8ottle)
• $B (litter returna8le 8ottle)
• #B (no return 8ottle or disposa8le 8ottle)
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

• 7B6 1(+ (1(+ litter plastic 8ottle)
• 7B6 2(0 (2(0 litter plastic 8ottle)
• CA# (tin pac2 110 ml)
PA"4IN2
Coca cola products are a/aila8le in di&&erent pac2in5
• 20 re5ular 8ottle s,ell
• * 8ottle pac2 &or 1(+ pets
• 12 8ottles in a pac2 &or disposa8le 8ottle
• 20 cans in one pac2(
E;PE"TATIONS 0OR T/E "OMIN2 YEAR
B/er- t,in5 starts &rom t,e attitude o& consumer=s 8e,a/ior( And t,e 8asic 2e- to attract
t,e consumers is to t,ro: t,e Kmone- a:a-L(
And positi/e &eelin5 &ellin5 :it, t,e 8rand, :,ic, t,e- used to ,a/e Co2e :ants to
ad/ertise t,eir products ,ea/il- in t,e comin5 -ear( And it :ill ta2e t,e 10I o& t,eir pro&its( And
:,en :e ta2e it as a 5lo8al le/el it is G I 8illion(
Comin5 -ear is t,e c,allen5in5 -ear &or t,e industr- o& Co2e( 6,e- ,a/e to ta2e lots o&
decisions t,at ,o: to increase t,e production and :,ere t,e- ,a/e to spend mone-(
!or 5ainin5 success in comin5 -ear t,e- ,a/e to ,a/e some important t,in5s li2e:
1( $o-al consumers are important &or compan-=s success(
2( 9or2ers s,ould 8e t,e 8rand centric not t,e promotion centric(
1( 6,e- s,ould 2no: ,o: muc, to &or t,e 8rand acti/ities(
0( 6,e- s,ould also 2no: t,at ,o: muc, to do :it, t,e promotion acti/ities &or 8rand(((P
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

D- MAR4ETIN2 6 SA.ES
MAR4ETIN2 STRATE2Y
Our local mar2etin5 strate5- ena8les Co2e to listen to all t,e /oices around t,e :orld
as2in5 &or 8e/era5es t,at span t,e entire spectrum o& tastes and occasions( 9,at people :ant in a
8e/era5e is a re&lection o& :,o t,e- are, :,ere t,e- li/e, ,o: t,e- :or2 and pla-, and ,o: t,e-
rela< and rec,ar5e( 9,et,er -ou>re a student in t,e United States en;o-in5 a re&res,in5 Coca-
Cola, a :oman in Ital- ta2in5 a tea 8rea2, a c,ild in 7eru as2in5 &or a ;uice drin2, or a couple in
Dorea 8u-in5 8ottled :ater a&ter a run to5et,er, :e>re t,ere &or -ou( 9e are determined not onl-
to ma2e 5reat drin2s, 8ut also to contri8ute to communities around t,e :orld t,rou5, our
commitments to education, ,ealt,, :ellness, and di/ersit-( Co2e stri/es to 8e a 5ood nei5,8or,
consistentl- s,apin5 our 8usiness decisions to impro/e t,e )ualit- o& li&e in t,e communities in
:,ic, :e do 8usiness( It>s a special t,in5 to ,a/e 8illions o& &riends around t,e :orld, and :e
ne/er &or5et it(
SA.ES PROMOTION A"TIVITIES
"O"A+"O.A "RI"4ET
Cric2et t,e most sou5,t a&terJ :atc,ed C pla-ed 5ame in 9orld(t,e 5ame o& cric2et ,as 8een
o:ned 8- /arious 8rands in t,e industr- &or t,e promotion o& t,eir products o/er a period o& time( It ,as
ran5ed &rom to8acco to lu8ricants to communication companies to 8an2s to airlines C latel- to t,e
8e/era5e industr-( 6,e competition ,as 8ecome tou5,er C tou5,er as t,e time ,as pro5ressed(
Coca-Cola si5ned a sponsors,ip a5reement :it, ei5,t o& 7a2istan=s #ational cric2et pla-ers(
Coca-Cola realiFin5 t,e &act t,at cric2et is a /er- stron5 element 8- :,ic, it can reac, it consumers C
masses in/ested in t,e opportunit- and launc,ed a massi/e campai5n on mass media s,o:in5 all t,ese
cric2et stars endorsin5 C complimentin5 Coca-Cola 8rand( 6,e Coca-Cola Compan- de/eloped t,ree 6E
commercials C &our testimonial ads :it, t,e pla-er C ran t,em on t,e national net :or2 durin5 /arious
cric2et matc,es( 6,ese 8old steps ta2en 8- t,e Coca-Cola mar2etin5 unit acclaimed t,em man-
ac2no:led5ements across t,e 8oard( 6,is campai5n ,elped Coca-Cola to esta8lis, its association :it, t,e
5ame C t,e pla-er(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

"O"A+"O.A "ON"ERTS
6,e 6EC campai5n &ocused on t,e ,ectic li&est-le o& a pop star :,o &ound respite C relie&
t,rou5, Coca-Cola in s,ort moments t,at ,e ,ad to ,imsel& durin5 a concert( Coca-Cola=s 8rand
positionin5 o& pro/idin5 deep do:n re&res,ment &or t,e 8od-, soul C mind :ere captured accuratel- in
t,e 6EC C depicted aptl- ,o: t,e drin2 completes t,e moment &or Aurar(
"O"A+"O.A 2O+RED
Muenc,in5 t,e t,irst o& motorist, pedestrians C passer8-=s durin5 ,ottest summer season, Coca-
Cola=s KAO-B%L teams :ent out into t,e cities main )uadrants to Kser/e C re&res,L on t,e spot :it,
ice-cold Coca-Colas at discounted prices 8ac2ed 8- a ,ea/- !' announcement campai5n t,e KAO-B%L
stall, ser/ed :ell to promote t,e Coca-Cola industr-( (
"O"A+"O.A S/OPPIN2 0ESTIVA.
Coca-Cola ,osted K6,e Coca-Cola S,oppin5 !esti/alL $a,ore=s &irst s,oppin5 &esti/al, a
resoundin5 success :it, temptin5 discounts, li/e music, 5reat priFes C &ire :or2s( $i8ert- mar2etin5
Aul8er5 :as a ,i/e o& acti/it- durin5 t,e :ee2lon5 s,oppin5 e<tra/a5anFa( 6,e in au5ural e/ent pro/ed
so popular t,at it is no: set to 8ecome an annual &i<ture(
"O"A+"O.A PET PROMOTION
In 1@@*, Coca-Cola launc,ed 1(+ liter 7et contour 8ottle &or t,e &irst time in 9orld( 6ar5etin5
,ouse :i/es C &amil- ,ome, Coca-Cola=s 1(+ liter 7et 8ottle, too2 t,e limeli5,t C 5ained momentum :it,
a campai5n promotin5 t,e uni)ue pac2a5in5 and its numerous consumer 8ene&its (A treat &or t,e &amil-,
Coca-Cola=s 7B6 :as o&&ered t,rou5, a Kprice-o&&L promotion t,at saidQQQ(2o ou! 6 'e! some
"O"A+"O.A RAM<AN "AMPAI2N
A /er- special occasion &or t,e people o& 9orld amFan sa: anot,er /er- special Coca-Cola=s
promotion, mar2etin5 t,e popular 1(+ liter 7B6 8ottle C t,e 1 liter 8ottle :it, a super price-o&&
promotion( 6,e emp,asis on en;o-in5 Coca-Cola at KI&tarL :it, &riends C &amil-(
"O"A+"O.A WONDER O0 T/E WOR.D PROMOTION
In ?ul- 2000, Coca-Cola set t,e sta5e o& t,e 5rand U6C promotion( Coca-Cola :ent a,ead :it,
t,e idea o& 5i/in5 consumer c,ances to :in &a8ulous, ma5ical Kdream /acationL to numerous K:onder
destinationL t,rou5,out t,e :orld on e/er- purc,ase o& a 2+0 ml AB 8ottle o& Coca-Cola, Sprite, C
!anta(6,e promotion 5a/e consumers a c,ance to :in &ree drin2, a trip to 7AIS, HO$$"9OO%,
#B9"OD, SI#AA7OB C CAIO alon5 :it, air&are C &our ni5,ts &ree sta- in t,ese dream lands(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

6,e promotion sa: a/id consumer collectin5 Coca-Cola OCro:n caps= C spar2ed a 2een response &rom
t,e pu8lic , renderin5 an outstandin5 testimonial campai5n in t,e second p,ase, ,i5,li5,tin5 t,e :inners
o/er :,elmed in t,e ma5ical deli5,t o& t,eir &a/orite 8e/era5e Coca-Cola(
"O"A+"O.A 6 NO4IA
In Au5ust 2001, t,e ne: under-t,e-cro:n promotion KNi$&a 4iyaRL(9,at ,a/e u :on) :as
launc,ed in colla8oration :it, C,imera #o2ia(6,e promotion 5a/e consumer a c,ance to :in t,ousand=s
o& Coca-Cola 8randed #o2ia 1110 cellular p,ones on e/er- purc,ase o& .+0ml AB 8ottle o& Coca-
Cola ,Sprite, C !anta(6,e ot,er ,i5,li5,t o& promotion :as t,e ="au'(! Red /aded> campai5n(
Branded Coca-Cola :it, Ocau5,t red ,anded= team in t,em :ent to $a,ore C Darac,i &or t,ree da-s, :it,
tar5et t,at an-one 8ein5 cau5,t drin2in5 Coca-Cola :ill 8e a:arded a no2ia 1110 mo8ile p,one C i&
someone is cau5,t tal2in5 on a no2ia mo8ile :ill :in &ree suppl- o& Coca-Cola( Cau5,t red ,anded
8ecome a ,u5e success amon5 t,e masses as it :as one to one interaction 8et:een t,e Coca-Cola 8rand
C t,e consumers( 6,is acti/it- ,elped 8illed con&idence and 8rand lo-alt- amon5 core consumers(
"O"A "O.A TV MA<<A
6,e coca cola ne: campai5n is coca cola t/ maFFa, it is a utc sc,eme in :,ic, people are 5ettin5
tele/ision sets o& di&&erent siFes( 6,ese da-s t,is sc,eme is /er- popular amon5 t,e people(
"O"A+"O.A 6 MA" DONA.D:S
Coca-Cola C 2e- account o& 'C %onald=s launc,ed t,e K%e 'o !o'e!(erL ;oint promotion to
reinstate amon5st consumers a real sense o& t,e a&&init- t,at, 8ot, s,ares 5lo8all-( 6,e promotion 2ic2ed
o&& :it, pos material (%an5lers, Buntin5 etc) displa-ed at all 'C %onald=s restaurants alon5 :it, a
special o&&er &or co2e C &ries(
0ANTA 6 SPRITE .AUN"/ED
In #o/em8er 2000mo/in5 on to t,e Sprite C !anta 8rands, t,e consumers in 9orld:itnessed a
so&t launc, in essence( 6,e Coca-Cola Compan- declared t,e ne: K#on-eturna8leL 8ottles o& Sprite C
!anta as t,e K#e:, On t,e Ao 7ac2sL &launtin5 t,e inno/ati/e pac2a5in5 con/enience( !anta C Sprite are
sure to en;o- considera8le success in 9orld
DIET "O4E
A&ter t,e ac)uisition o& t,e indi/idual local &ranc,ise 8ottlin5 &acilities in 1@@*, t,e compan- ,as
success&ull- launc,ed its &irst ne: product, diet co2e, &or t,e &irst time in almost 1 -ears( 6,e :as lin2ed
:it, t,ree &as,ion s,o:s as %iet Co2e is related to &as,ion C &itness, 8ut t,e ma;or ,it :as t,ematic
&as,ion s,o:s in restaurants, :,ic, are t,e 2e- accounts o& t,e compan- as t,is ,as 8een ne/er done
8e&ore in 7a2istan(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

ADVERTISEMENT
Coca cola compan- use di&&erent mediums
• 7rint media
• 7os material
• 6/ commercial
• Bill8oards and ,oldin5s
PRINT MEDIA
6,e- o&ten use print media &or ad/ertisement( 6,e- ,a/e a separate department &or print
media(
POS MATERIA.
7os material mean point o& sale material t,is includes: posters and stic2ers displa- in t,e
stores and in di&&erent areas(
TV "OMMER"IA.S
As e/er-8od- 2no: t,at 6E is a most common entertainin5 medium so 6E commercials
is one o& t,e most attracti/e :a- o& doin5 ad/ertisement( So Coca Cola Compan- does re5ular
6E commercials on di&&erent c,annels(
BI..BOARDS AND /O.DIN2S
Coca cola is /er- muc, conscious a8out t,eir 8ill8oards and ,oldin5s( 6,e- ,a/e so
man- sites in di&&erent locations &or t,eir 8ill8oards(
DISTRIBUTION "/ANNE.S
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

Coca Cola Compan- ma2es t:o t-pes o& sellin5
• %irect sellin5
• Indirect sellin5
DIRE"T SE..IN2
In direct sellin5 t,e- suppl- t,eir products in s,ops 8- usin5 t,eir o:n transports( 6,e-
,a/e almost 0+0 /e,icles to suppl- t,eir 8ottles( In t,is t-pe o& sellin5 compan- ,a/e more pro&it
mar5in(
INDIRE"T SE..IN2
6,e- ,a/e t,eir :,ole sellers and a5encies to co/er all area( Because it is /er- di&&icult
&or t,em to co/er all area o& 9orld8- t,eir o:n so t,e- ,a/e so man- :,ole sellers and a5encies
to assure t,eir customers &or a/aila8ilit- o& coca cola products(
PROMOTION STRATE2IES
2ETTIN2 S/E.VES
6,e- 5ets or purc,ase s,el/es in 8i5 departmental stores and displa- t,eir products in t,at
s,el/es in t,at st-le :,ic, s,o: t,eir product more clear and more attracti/e &or t,e consumers(
EYE "AT"/IN2 POSITION
Salesman o& t,e coca cola compan- positions t,eir &reeFers and t,eir products in e-e-
catc,in5 positions( #ormall- t,e- 2eep t,eir &reeFers near t,e entrance o& t,e stores(
SA.E PROMOTION
Compan- also do sponsors,ips :it, di&&erent colle5e and sc,ool=s ca&es and sponsors
t,eir sports e/ents and ot,er e<tra curriculum acti/ities &or 5ettin5 mar2et s,are(
UT" S"/EME
U6C mean under t,e cro:n sc,eme, coca cola o&ten do t,is t-pe o& sc,eme and t,e-
o&&er /er- ,and- priFes in it( $i2e once t,e- o&&er 8ic-cles, caps, t/ sets, cas, priFes etc( 6,is
sc,eme is /er- muc, popular amon5 c,ildren
?- Opera!ios:
A - 4EY PERSONNE. :
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

S B( #e/ille Isdell, C,airman and C,ie& B<ecuti/e O&&icer
S Aar- 7( !a-ard, C,ie& !inancial O&&icer
S ?ose Octa/io e-es, 7resident o& $atin America
B- OR2ANI<ATIONA. STRU"TURE:
AVIATION H It>s creatin5 t,e 8est o& t,e 8est(
6,e Coca-Cola Compan- is a trul- 5lo8al compan-, and :e operate in o/er 200
countries around t,e :orld( !rom Atlanta to $ondon to Ban52o2 to Santia5o, our
people ma2e a di&&erence e/er-:,ere :e :or2( Here :e ,a/e t,e opportunit- to
ma2e a di&&erence and create :a-s to connect our e<ecuti/es, 5uests and ot,ers
around t,e :orld in an e<peditious, sa&e and com&orta8le manner( 9e ne/er stop
loo2in5 &or t,e 8est and t,e 8ri5,test(
BUSINESS@ADMINISTRATIVE SERVI"ES H It=s t,e 8usiness o& runnin5 our
8usiness(
It ta2es t,ousands o& people :or2in5 to5et,er to 2eep our multi-8illion dollar
operation runnin5 smoot,l-( At 6,e Coca-Cola Compan-, :e 2no: ;ust ,o:
/alua8le -our e&&orts are to our continued success( 6,at=s :,- :e o&&er
opportunities t,at reco5niFe -our contri8utions and re:ard -our e&&orts(
Opportunities are a/aila8le in Administration, !acilities 'ana5ement, 7resentation
Arap,ics and Arc,i/es3ecords 'aintenance( I& -ou :ant a career t,at can ta2e
-ou places, -ou=ll li2e :,at -ou &ind at 6,e Coca-Cola Compan-(
BUSINESS MANA2EMENT H It=s t,e strate5- t,at dri/es our &uture(
9,ere is t,e ne<t 8i5 opportunit- &or 6,e Coca-Cola Compan-R 9,at :ill our
competitors 8e doin5 ne<t :ee2Qne<t -earQin t,e ne<t decadeR "our insi5,ts and
anal-sis :ill ,elp &ind t,e ans:ers( Here :e ta2e on 8i5 c,allen5es and ma2e 8old
plans &or t,e &uture( Are -ou read- to s,are -our ideas :it, some o& t,e 8est
t,in2ers in 8usinessR Opportunities are a/aila8le in Strate5ic 7lannin5 and
Business %e/elopment(
0INAN"E - It=s a multi-8illion dollar c,allen5e(
6,e !inance &unction at 6,e Coca-Cola Compan- o&&ers c,allen5es and
opportunities t,at are simpl- :orld-class( 9e ,a/e opportunities a/aila8le in
Accountin5, !inancial Anal-sis, Audit, Business %e/elopment, 6a< and 6reasur-(
e5ardless o& -our 8ac25round or le/el o& e<perience, t,is ma- 8e t,e per&ect
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

place to s,are -our talent :it, t,e :orld(
"- /UMAN RESOUR"ES:
6,e 2e- to our success is our people( It=s 8een t,e same stor- &rom da- one(
At 6,e Coca-Cola Compan-, :e understand t,e importance o& Human esources,
:,ic, is :,- :e ,a/e one o& t,e most ro8ust departments -ou=ll &ind ;ust a8out
an-:,ere( Opportunities include Aeneralist, Sta&&in5, 6rainin5, Compensation and
Bene&its, Or5aniFational %e/elopment, Bmplo-ee elations and Compliance and
Occupational Healt,( I& -ou can 2eep our people out in &ront, :e can o&&er -ou a
career :it, endless potential(
D. PRODU"TS 6 DE.IVERY SERVI"E:
0A"I.ITATIN2 T/E PRODU"T BY IN0RASTRU"TURE:
!or pro/idin5 t,eir product in 5ood manner compan- ,as pro/ided in&rastructure t,ese
includes:
• EiFi cooler
• !reeFers
• %ispla- rac2s
• !ree empt- 8ottles and s,ells &or 8ottles
IN0ORMATION TE"/NO.O2Y H It=s 2eepin5 6,e Coca-Cola Compan- a &e: steps
8e-ond t,e cuttin5-ed5e(
As one o& t,e 8est 2no:n 8rands on t,e planet, :e 2no: t,e importance o& tec,nolo5-(
6,at=s :,- :e=re al:a-s t,in2in5 a8out :,at=s no: and :,at=s ne<t and in/estin5 in t,e people
and t,e tec,nolo5ies t,at :ill po:er our compan- &or -ears to come( 9e ,a/e opportunities in
Application %e/elopment and Support, Operations, I6 Arc,itecture, In&rastructure S-stems
Support, #et:or2 'ana5ement, Business S-stems 7lannin5, SA7, %ata8ase 'ana5ement and
6ec,nical 6rainin5( I& -ou :ant -our talent to ma2e a 5lo8al impact, t,is ma- 8e -our
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

opportunit-(
INNOVATION H It=s a8out t,e ne<t 8i5 idea(
9,at :ill 8e our ne<t success stor-R A ne: productR A ne: pac2a5in5 s-stemR
Somet,in5 so ne: t,e :orld ,as ne/er seen an-t,in5 li2e itR At 6,e Coca-Cola Compan-, -our
ideas :ill ma2e t,e di&&erence( 9e=re al:a-s searc,in5 &or :,at=s ne<t( 6,at=s :,- :e=re almost
al:a-s read- to tal2 to someone li2e -ou( 9e ,a/e opportunities a/aila8le in #e:
7roducts3Ser/ices %e/elopment, $a8orator- Anal-sis, esearc, C %e/elopment and
SA3Bn/ironmental( I& -ou=re read- to ma2e a 8rea2t,rou5,, t,is could 8e t,e 8rea2 -ou=/e
8een see2in5(
MANU0A"TURIN2 H It=s ,elpin5 to )uenc, t,e t,irst o& t,e :orld(
Creatin5 some o& t,e 8est sellin5 8e/era5es in t,e :orld ta2es some o& t,e 8est
tec,nolo5- around and some o& t,e /er- 8est people in t,e 8usiness( At 6,e Coca-Cola
Compan-, our 'anu&acturin5 and 'aintenance teams are 8e-ond compare( 6,at=s :,-, -ear
a&ter -ear, our 8e/era5es are en;o-ed 8- 8illions o& peopleQ8illions o& times(
MAR4ETIN2 H It=s dri/in5 t,e success o& t,e one o& t,e :orld=s 8est 2no:n
8rands(
6,e stren5t, o& our 8rands is tied directl- to t,e people 8e,ind t,em( It=s -our ideas and
inno/ati/e t,in2in5 t,at ma2e 6,e Coca-Cola Compan- a 5lo8al po:er,ouse( Are -ou read- to
ma2e -our mar2R 9e ,a/e opportunities a/aila8le in Brand 'ana5ement, Creati/e Ser/ices,
'ar2etin5 esearc,, Ad/ertisin5, 'edia, Cate5or- 'ana5ement, C,annel and Customer
'ar2etin5, 'ar2etin5 Asset 'ana5ement, 7romotions and 'erc,andisin53$icensin5( I& -ou
,a/e t,e a8ilit-, t,is ma- 8e -our opportunit- to put -our talent in a multi-8illion dollar spotli5,t(
SA.ES AND A""OUNT MANA2EMENT H It=s representin5 6,e Coca-Cola
Compan- to t,e :orld(
'illions o& ser/in5s a da-, 8illions o& dollars a -ear( And 8e,ind e/er- sale is someone
li2e -ou( At 6,e Coca-Cola Compan-, :e 5i/e our people t,e resources t,e- need to 8uild lon5-
term relations,ips :it, customers( And a&ter more t,an a centur- o& success, :e ,a/e e/en
8i55er plans &or t,e &uture( 6,at=s :,ere -ou come in( 9e ,a/e opportunities a/aila8le in
Account 'ana5ement, Operations 'ana5ement, #et:or2 Account 'ana5ement and Sales
Anal-sis3%ecision Support(
SUPP.Y "/AIN 0UN"TION H its ensurin5 customers e/er-:,ere sta- re&res,ed(
Operatin5 a 5lo8al 8usiness places tremendous demands on t,e suppl- c,ain( 6,at=s :,-
at 6,e Coca-Cola Compan-, -ou=ll &ind t,e /er- 8est people ans:erin5 t,e call e/er-:,ere :e
do 8usiness( 9e ,a/e opportunities a/aila8le in %istri8ution and $o5istics, 7rocurement,
B)uipment Ser/ices and Customer Ser/ice( It=s an amaFin5 c,allen5e, :it, e)uall- amaFin5
opportunities &or top per&ormers
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

TE"/NI"A. 0UN"TION H It=s ma2in5 t,e 8est e/en 8etter(
?ust 8ecause -ou=re t,e /er- 8est, -ou can=t simpl- stand still( At 6,e Coca-Cola Compan-,
:e continuousl- stri/e &or 8etter :a-s to create our products( Ho: can :e impro/e our
manu&acturin5, ra: materials, pac2a5in5 and moreR It=s up to -ou( Are -ou up to t,e c,allen5eR
9e ,a/e opportunities a/aila8le in Bn5ineerin5 and Mualit- Assurance( Brin5 us -our ideas and
:atc, ,o: &ar t,e- can ta2e -ou(
E- "us!omer ser*i#e :
6,e second 2e- element o& our 8usiness imperati/es is to de/elop eac, o& our mar2ets 8-
pro/idin5 superior customer ser/ice and )ualit- products(
In Coca-Cola Hellenic :e :or2 ,ard to adapt our 8usiness to t,e c,an5in5 needs o& our
customers( 9e initiate a num8er o& customer-speci&ic pro5rammed( 6,is aims to &acilitate a
cross-&unctional approac, to plannin5 &or t,e purpose o& 8etter ali5nin5 our or5aniFation :it, t,e
:a- our customers do 8usiness(
6,e 5oal o& t,is approac, is to create /alue &or our customers( Impro/ed preparation o&
;oint annual plans encompassin5 promotional plannin5 and re/enue 5ro:t, initiati/es, in/entor-
mana5ement and customer-speci&ic cooler placement strate5ies, are e<amples o& :,at :e 8elie/e
:ill 8rin5 additional /alue to our customer relations,ips(
In ser/in5 consumers our 8lueprint can 8e summariFed in &our :ords: a/aila8ilit-,
a&&orda8ilit-, accepta8ilit- and acti/ation(
AVAI.ABI.ITY
9e place our ran5e o& products :it,in eas- reac, o& consumers in t,e ri5,t pac2a5e, in
t,e ri5,t location, at t,e ri5,t time(
9e &ocus on de/elopin5 stron5 relations,ips :it, our customers to ensure t,at t,e ri5,t
products are in stoc2, ,i5,l- /isi8le and readil- accessi8le :,ere/er and :,ene/er consumers
ma- desire a non-alco,olic 8e/era5e(
A00ORDABI.ITY
9e o&&er a :ide /ariet- o& desira8le, premium )ualit- products, in pac2a5es appropriate
&or t,e occasion, at t,e ri5,t price(
In doin5 so, :e aim to reac, as man- consumers as possi8le :,ile ta2in5 into account t,e
di&&erin5 le/els o& purc,asin5 po:er in t,e countries in :,ic, :e operate(
A""EPTABI.ITY
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

9e suppl- an e<tensi/e and 5ro:in5 ran5e o& products t,at meet t,e ,i5,est )ualit-
standards in eac, countr-, increasin5 t,eir accepta8ilit- to consumers(
9e ,a/e a detailed understandin5 o& consumer needs and access to t,e most e&&ecti/e
communications c,annels( Com8ined :it, our e<perience in )ualit- control, customer ser/ice
and e&&icient distri8ution, :e are a8le to reac, out to customers and consumers in eac, o& our
mar2ets and meet t,eir demands(
A"TIVATION
9e moti/ate consumers to c,oose our products 8- impro/in5 product a/aila8ilit- and
attracti/eness at t,e point o& purc,ase and 8- 8uildin5 8rand stren5t, in our local mar2ets(
9e ac,ie/e t,is in close cooperation :it, our customers t,rou5,:
S t,e placement o& cold drin2 e)uipment, suc, as coolers and /endin5 mac,ines
S t,e pro/ision o& si5na5e and ot,er point-o&-sale materials
S t,e implementation o& local mar2etin5 and promotional initiati/es
A- 0INAN"IA. DATA
"OMPANY STATISTI"S:
6,e statistics o& t,is compan- is impressi/e( Since it is operatin5 t,rou5, out t,e :orld t,at is
:,- t,e num8er o& emplo-ees and t,e 8ottlin5 e)uipment=s is ,i5,est amon5 t,e ot,er 8ottlin5
companies( 6,ere is a constant increase in e/er- aspect :,en :e compare t,e statistics o& 2001 and t,e
statistics o& 2002( 6,is is 8ecauseJ Coca Cola Compan- is increasin5 its /olume da- 8- da-( 6,e
e<pansion o& t,is compan-, :,ic, s,o:s t,e success o& Coca Cola 8rands, results in t,e percenta5e
c,an5e in t,e statistics o& t,e t:o -ears( 6,e statistics is as &ollo:s(
(6a8le)
1991T 199,
B)ui/alent cases 4.2 billion 3.8 billion
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

Bottle and cans 87% 87%
!ountain 13% 13%
Bmplo-ees 72,000 67,000
Ee,icles 54,000 52,000
Cold drin2 e)uipment=s 2.4 million 2.3 million
!acilities
7roduction onl- 25 25
%istri8ution 385 361
Com8ination 53 50
6otal 463 436
7ercent o& #ort, America population co/era5e 80% 72%
#um8er o& States o& Operation 46 46
Bottle and can e)ui/alent case pac2a5e distri8ution
Cans 44% 45%
#on-re&illa8le 8ottles 52% 51%
e&illa8le 8ottles 4% 4%
Capital structure
#et de8t to total capital ratio 63% 59%
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

BBI6%A interest co/era5e 3 3
9ei5,ted a/era5e cost o& de8t 6.3% 6.8%
De- Statistics
Constant territor- 8ottle and can /olume 5ro:t, 3% ½%
Bottle and can net re/enues per case c,an5e Flat 2%
Bottle and can cost o& sales per p,-sical case c,an5e 1 ½%
eported BBI6%A (in 8illions) $1.95 $2.39
eported BBI6%A c,an5e (18)% 9%
Capital e<penditures( in 8illions) $0.97 $1.18
I-a5e o& net operatin5 re/enues 6% 8%
Co/era5e o& #ort, American Can38ottle /olume 83% 74%
EBITDA is t,e Barnin5s 8e&ore interest, ta<es, depreciation, and amortiFation, and ot,er
non-operatin5 items(
• Ne! Deb! is t,e $on5-term de8t plus current portion o& lon5-term de8t less cas, and
mar2eta8le securities(
• EBui*a&e! "ase or Ui! "ase is t,e p,-sical case and &ountain 5allons con/erted
to a standard unit o& measure de&ined as 20 ei5,t-ounce ser/in5s or 1@2 ounces per
e)ui/alent case sold 8- Coca-Cola Bnterprises(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

PRO0IT 6 .OSS STATEMENT:
6,is compan- is &inanciall- /er- stron5( It is due to t,e stron5 &inances, t,e compan- is still
sur/i/in5 t,e ups and do:n o& t,e 8usiness :orld( 6,e &inancial report o& Coca Cola Compan- o& t,e -ear
2001 and 2000 alon5 :it, t,e percenta5e c,an5e is as &ollo:s(
(6a8le)
Year Eded De#ember 3,C
DI mi&&ios e)#ep! per s(are da!aC ra!ios ad 'ro%!( ra!esE
1991 199, Per#e!a'e
#(a'e
#et operatin5 re/enues 20,092 19,889 1%
Operatin5 income 5,352 3,691 45%
#et income 3,969 2,177 82%
#et income per s,are (basic) 1.60
1
0.88
2
82%
#et income per s,are (dilutd) 1.60
1
0.88
2
82%
#et cas, pro/ided 8- operatin5 acti/ities 4,110 3,585 15%
Business rein/estment (963) (779) 24%
%i/idends paid (1,791) (1,685) 6%
S,are repurc,ase acti/it- (277) (133) 108%
!ree cas, &lo: 3,147 2,806 12%
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

eturn on capital 26.6% 16.2% -
eturn on common e)uit- 38.5% 23.1% -
Unit case sales (in 8illions)
International operations 12.5 11.9 5%
#ort, America operations 5.3 5.2 2%
9orld:ide 17.8 17.1 4%

2002 8asic and diluted net income per s,are includes a non-cas, 5ain o& G(02 per s,are a&ter
ta<es, :,ic, :as reco5niFed on t,e issuance o& stoc2 8- Coca-Cola Bnterprises Inc(, one o& t,e e)uit-
in/estors o& t,is compan-(
2002 8asic and diluted net income per s,are includes t,e &ollo:in5 c,ar5es:
• G(20 per s,are a&ter income ta<es related to an or5aniFational eali5nment(
• G(1@ per s,are a&ter income ta<es related to t,e Compan->s portion o& c,ar5es recorded 8-
t,e in/estors o& t,e compan-(
• G(1* per s,are a&ter income ta<es related to t,e impairment o& certain 8ottlin5,
manu&acturin5 and intan5i8le assets(
• G(0+ per s,are a&ter income ta<es related to t,e settlement terms o& a discrimination
la:suit(
• G(01 per s,are a&ter income ta<es related to incremental mar2etin5 e<penses in Central
Burope(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

6,ese c,ar5es are partiall- o&&set 8- a 5ain o& G(0+ per s,are a&ter income ta<es related to t,e
mer5er o& Coca-Cola Be/era5es plc( and Hellenic Bottlin5 Compan- S(A( and G(00 per s,are
a&ter income ta<es related to 8ene&its &rom a ta< rate reduction in Aerman- and &rom &a/ora8le
ta< plannin5 strate5ies(
DIVIDEND AND "AS/ INVESTMENT P.AN:
6,e %i/idend and Cas, In/estment 7lan permits s,areo:ners o& record to rein/est di/idends
&rom Compan- stoc2 in s,ares o& 6,e Coca-Cola Compan-( 6,e 7lan pro/ides a con/enient, economical
and s-stematic met,od o& ac)uirin5 additional s,ares o& our common stoc2( All s,areo:ners o& record are
eli5i8le to participate( S,areo:ners also ma- purc,ase Compan- stoc2 t,rou5, /oluntar- cas,
in/estments o& up to G12+,000 per -ear( At -ear-end, .* percent o& t,e Compan->s s,areo:ners o& record
:ere participants in t,e 7lan( In 2002, s,areo:ners in/ested G1* million in di/idends and G11 million in
cas, in t,e 7lan
BA.AN"E S/EET
T(e "o#a+"o&a "ompay ad Subsidiaries
"odesed "oso&ida!ed Ba&a#e S(ee!s 1998
DI mi&&ios e)#ep! par *a&ueE

Apri& 3C 1998

ASSETS
"URRENT ASSETS
Cas, and cas, e)ui/alents G *,41*
'ar2eta8le securities 2*1
6rade accounts recei/a8le, less allo:ances 1,11@
In/entories 2,2@4
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

7repaid e<penses and ot,er assets 2,1@4
TOTA. "URRENT ASSETS 10,.10

INVESTMENTS
B)uit- met,od in/estments:
Coca-Cola Hellenic Bottlin5 Compan- S(A( 1,14*
Coca-Cola !B'SA, S(A(B( de C(E( 400
Coca-Cola Amatol $imited *40
Coca-Cola Bnterprises Inc( -
Ot,er, principall- 8ottlin5 companies and ;oint /entures 2,010
Ot,er in/estments, principall- 8ottlin5 companies 001
TOTA. INVESTMENTS +,.+.

OT/ER ASSETS 1,.@1
PROPERTYC P.ANT AND EFUIPMENT G e! 4,02+
TRADEMAR4S WIT/ INDE0INITE .IVES *,002
2OODWI.. 1,@44
OT/ER INTAN2IB.E ASSETS 2,140

TOTA. ASSETS G 01,101

.IABI.ITIES AND EFUITY
"URRENT .IABI.ITIES
Accounts pa-a8le and accrued e<penses G +,*+1
$oans and notes pa-a8le *,.01
Current maturities o& lon5-term de8t 0*1
Accrued income ta<es 1+*
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

TOTA. "URRENT .IABI.ITIES 11,1*@

.ON2+TERM DEBT +,01.
OT/ER .IABI.ITIES 2,@00
DE0ERRED IN"OME TA;ES 4*+
T/E "O"A+"O.A "OMPANY S/AREOWNERSH EFUITY
Common stoc2, G0(2+ par /alueJ Aut,oriFed U +,*00 s,ares 440
Capital surplus 4,021
ein/ested earnin5s 14,@11
Accumulated ot,er compre,ensi/e income (loss) (2,4@1)
6reasur- stoc2, at cost (20,20.)
EFUITY ATTRIBUTAB.E TO S/AREOWNERS O0 T/E "O"A+"O.A
"OMPANY 20,.12
EFUITY ATTRIBUTAB.E TO NON"ONTRO..IN2 INTERESTS 1@*
TOTA. EFUITY 21,104

TOTA. .IABI.ITIES AND EFUITY G 01,101

No!e:
6,e &inancial in&ormation included in t,is section s,ould 8e read in con;unction :it, 'ana5ement>s %iscussion
and Anal-sis o& !inancial Condition and esults o& Operations and #otes to Consolidated !inancial Statements
contained in our Compan->s 200@ Muarterl- eport on !orm 10-M and 2004 Annual eport on !orm 10-D(
BREA4EVEN ANA.YSIS AT "O"A+"O.A "OMPANY
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

I- T/E OR2ANI<ATION: "O"A+"O.A "OMPANY
9,o does not 2no: t,is leadin5 8e/era5e compan-R In terms o& mar2et s,are and 8rand
e<posure, Coca-Cola (,ereina&ter re&erred to as t,e Compan- or t,e Or5aniFation) ,as t,e Ksa-L(
It is a /er- success&ul or5aniFation t,at almost e/er-one 2no:s :it, an asset in t,e precedin5
-ear reac,in5 at least G01 8illion in its 200. consolidated &inancial statements( 'oreo/er, t,e net
:ort, o& t,is compan- is accounted at G2. 8illion(
As stated in its 200. !inancial report, t,is 8e/era5e or5aniFation is t,e leadin5 name in its line o&
8usiness t,at manu&actures, distri8utes and mar2ets non-alco,olic drin2s, s-rups as :ell as concentrates(
Its products 8earin5 t,e Coca-Cola 8rand and ot,er 8rand names under t,e or5aniFation>s trademar2s ,a/e
8een sold in t,e United states since 144* and :it, 5reat success, are currentl- 8ein5 sold in more t,an
200 countries :orld:ide(
6,e or5aniFation :as incorporated as earl- as 1@1@ under t,e 5uidin5 la:s o& t,e United States o&
America, speci&icall- in t,e state o& %ela:are( %ail-, Coca-Cola is ser/in5 1(+ 8illion o& non-alco,olic
drin2s to its t,irst- customers(
6,e annual !inancial in&ormation o& t,e or5aniFation is a/aila8le at its :e8site, ,ttp:33:::(t,ecoca-
colacompan-(com( It can 8e speci&icall- &ound at t,e &ollo:in5 url: ,ttp:33:::(t,ecoca-
colacompan-(com3in/estors3pd&s3&ormV10DV200.(pd&)
II- A"TIVITIES O0 T/E OR2ANI<ATION:
Aenerall-, a multi-8illion dollar compan- suc, as Coca-Cola ,as a lon5 list o& acti/ities( In eac,
o& its acti/it-, no matter ,o: small it can 8e in a unit 8asis, 8ut since t,ere are more t,an 200 countries to
consider, a proper anal-sis must 8e ta2en into account in pursuin5 an acti/it- or not( An- planned acti/it-
must 8e properl- anal-Fed as to its cost /ersus its 8ene&it(
One o& t,e nota8le and &res, acts t,at t,e or5aniFation ,as decided is in its promotional acti/ities(
$ast #o/em8er 11, 2004 Coca-Cola ,as issued a press release on its partners,ip :it, t,e soccer superstar
'emo, also 2no:n 8- ,is complete name as !rancisco Auillermo Oc,oa( Certainl-, t,is mo/e o& t,e
Or5aniFation is not a decision t,at too2 o/er &or a sin5le ni5,t 8ut a lon5 process o& researc, and anal-sis
i& t,is :ould 8e o& 5ood returns to t,e Compan-( A compan- or an or5aniFation li2e Coca-Cola :ill not
succeed to its current status i& its decisions are not 8ased on solid pro&ita8le 5rounds( 6,is means t,at
Coca-Cola realiFed t,at :it, 'emo, it can increase its sales and turn it into pro&it( 6,is is :,ere 8rea2-
e/en anal-sis comes in(
6o 5i/e detail to t,e said decision, and to identi&- some needed in&ormation in ma2in5 t,e
8rea2e/en anal-sis a usa8le tool, t,e &ollo:in5 are identi&ied:
1( Unit o& measurement used &or t,e partners,ip :it, 'emo: 6,is is t,e len5t, o&
time t,e partners,ip lasts and t,e e<tent o& acti/ities 'emo ,as to do suc, ser/ices
&or t,e Compan- suc, as auto5rap, si5nin5, promotions to customers and ot,er
promotional procedures in &a/or o& t,e Or5aniFation and its products:
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

2( e/enue 5ained t,rou5, t,e partners,ip: Bstimated G04 million in sales o&
memora8ilia and more sales o& Coca-Cola 8randed products in $atin America are(
Bac, promotional mont, is estimated to 5ain G0 million(
1( Earia8le cost o& t,e partners,ip: Incremental costs &or t,e &ollo:in5:
(a) customer appearance
(8) Auto5rap, si5nin5
(c) 7rinted and media promotions (i(e() G+,000 per ,our o& an- o& t,ese
acti/ities(
(d) 7roduction cost o& t,e memora8ilia related to 'emo t,at are sold
(e) 7roduction cost o& t,e additional sales or Coca-Cola 8randed products
resulted 8- t,e partners,ip :it, memo
0( !i<ed cost &or t,e period o& partners,ip: t,e Contract o& partners,ip &or a -ear
amountin5 to G1+ million(
Alt,ou5, t,ese are estimations, once t,e compan- reco/ers t,e G1+ million &i<ed cost, :,ic, is
t,e contract price :it, 'emo and t,e /aria8les costs t,at it :ould incur, Coca-Cola :ill 8e 8rea2in5 e/en
:it, its e<pense alread-( 6,at means a&ter 8rea2in5 e/en it ,as to pa- onl- per acti/it- t,at it must re)uire
'emo to per&orm and t,e /aria8le cost o& t,e memora8ilia and additional product sales( #o acti/it-, no
cost to incur( Still, at t,e end o& t,e -ear, t,e contract o& partners,ip 8et:een memo and Coca-Cola pro/es
pro&ita8le(
III- 0UTURE A"TIVITIES:
Coca-Cola surel- ,as lots o& plans( One o& t,e possi8le decisions t,at it mi5,t ma2e, and
t,eir respecti/e rele/ant and irrele/ant costs are s,o:n in t,e &ollo:in5 matri<:
Possib&e De#isios ++I
Type of A#!i*i!ies
"o!ra#!i' e*ery bo!!&i' a#!i*i!ies ou! of !(e #ompay or
ou!sour#i' !(em is!ead of bo!!&i' !(e produ#!s
!(emse&*esJ ad
ele/ant acti/ities and t,eir
costs
1( 6,e current cost o& :or2ers> salaries and :a5es :it,in t,e
8ottlin5 di/ision in t,e Coca-Cola compan->s premises
(estimated annual cost, G110 million)
2( 6,e cost o& direct materials in ma2in5 8ottles suc, as 5lasses,
:ater, c,emicals, etc( ( estimated annual cost, G*1 million)
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

Irrele/ant acti/ities and t,eir
costs
1( Corporate main o&&ice li5,tin5 and ot,er minor utilities
(estimated annual cost, G120 t,ousand)
2( Salar- o& t,e ;anitors :,o cleans t,e main o&&ice 8uildin5
(estimated annual cost, G1*0 t,ousand)
6,e a8o/e matri< indicates t,e 2ind o& costs t,at Coca-Cola ,a/e( 6,e rele/ant costs,
t,ese :ill 8e t,e direct 8ases o& decisions t,e Compan- ma- ma2e and t,ese costs :ill 8e t,e
determinin5 &actor i& t,e or5aniFation :ould 5o on :it, t,e plan to outsource or maintain its
current acti/it- o& ,a/in5 t,e 8ottlin5 department in-,ouse(
On t,e ot,er ,and, t,e irrele/ant costs are t,e ones t,at are committed 8- t,e entire
or5aniFation 8ut t,ese costs are not in an- :a- directl- related to t,e issue at ,and: t,e plan to
outsource t,e 8ottlin5 plants( Ho:e/er, in some cases, t,ese irrele/ant costs mi5,t 8e allocated
in some :a- or anot,er in ot,er earnin5 departments( Irrele/ant costs are not used in t,e cost-
/olume-pro&it anal-sis or 8rea2-e/en anal-sis and e/entuall-, not used in decision ma2in5 as t,e
name su55ests, it is Kirrele/antL(
IV- A..O"ATION O0 INDIRE"T "OSTS
S!AS 1+1 is adopted 8- t,e Coca-Cola compan- in treatin5 t,e costs to 8e allocated( Its
idle capacit-, &rei5,t and ,andlin5 costs to5et,er :it, ot,er alloca8le costs suc, as spoila5e and
loss &rom :asta5e in production3ra: materials are deducted as period costs, :,ic, means, t,e-
are e<pensed outri5,t :it,out 5ettin5 t,rou5, t,e in/entor- sta5e(
Ho:e/er, in terms o& production o/er,ead, suc, as li5,t, utilit- and ot,er alloca8le
o/er,ead costs, it is allocated as part o& t,e in/entor- under Knormal capacit-L (6,e Coca-Cola,
2004) o& production &acilities
6,e compan- ,as a cost o& 5oods sold amountin5 to G2 8illion and alloca8le total
alloca8le cost is estimated at 10I o& t,e 5oods sold :,ic, means it :ould reac, up to G200
million( 9,at is t,e implication o& t,isR 6,is means t,at i& t,e cost is not allocated to t,e
production, t,e- :ould 8e e<pensed outri5,t and :ould not :ait until t,e 5oods are sold 8e&ore
t,e- can 8e accounted &or( But in t,e lon5 run, t,e same amount :ill 8e 5enerated &or t,e 8ottom
amount :,ic, is operatin5 income(
?ust li2e most o& t,e companies, Coca-Cola uses a peanut-8utter costin5 spreadin5 t,e
costs t,at are not directl- identi&ia8le to t,ose products t,at could ta2e t,ese costs( It is t,en a
production cost rat,er t,an a period cost t,at is outri5,t e<pensed(
In a certain or5aniFation, ;ust li2e Coca-Cola, t,ere are non-earnin5 departments and t,ese
departments are onl- supportin5 t,e main &unction o& t,e or5aniFation( 6,e main &unction is t,e
department K:or2in5 &or t,e mone-L 8ut o8/iousl- :it,out t,e support, t,e mone- cannot 8e 5enerated
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

as :ell( Sa-, t,e &inance and mar2etin5 departments are onl- supportin5 t,e production department( It is
t,e production t,at KcreatesL mone- &or t,e or5aniFation( But as mentioned, :it,out t,e ,elp o& &inance to
properl- mana5e t,e assets and :it,out t,e mar2etin5 department ma2in5 t,e products interestin5 and
sala8le, t,e production department cannot do an-t,in5 to earn t,at mone-( 6,us, it ma- as :ell 8e &air to
allocate t,e costs incurred 8- t,ese support departments to t,e main department( In t,is case, allocatin5
t,e cost o& non-re/enue 5eneratin5 &inance and mar2etin5 to t,e production department t,at mainl-
5enerates t,e sales is /ie:ed as a &air polic-( Ho:e/er man- propose t,e acti/it--8ased costin5 to 8e
more e&&ecti/e 8ecause e/er- department ,as a cost dri/er t,at can 8e considered a &airer /aluation o& cost
&or a certain cost center(
V+ T(e Use of AB"+ !(e A#!i*i!y Based "os!i'
As mentioned, proponents o& ABC ar5ue t,at t,is costin5 s-stem is more use&ul( As &or Coca-Cola
compan-, man-, i& not all o& its acti/ities ,as cost dri/ers i& t,e- need to ,a/e a cost(
6al2in5 8ac2 a8out t,e real situation presented in t,e &irt, part (I), t,e Or5aniFation partnerin5 :it,
'emo ,as man- costs and cost dri/ers( 6,ese are t,e t:o 5ood e<amples:
1( Auto5rap, si5nin5: t,e /er- o8/ious cost dri/er &or t,is :ould 8e t,e time spent 8- 'emo in
si5nin5 t,e auto5rap,s o& ,is &ans :,ile promotin5 t,e Coca-Cola products at t,e same time(
Bstimated cost o& auto5rap, si5nin5 in a -ear can total to *0 ,ours pa-in5 'emo G+,000 per ,our
and t,at :ould 8e G100,000 and t,is is onl- &or auto5rap, si5nin5(
2( Anot,er cost t,at 'emo can cause t,e or5aniFation :ould 8e on memora8ilia sales( Sa-, a 6-s,irt
:it, ,is /arious poses endorsin5 Coca-Cola 8randed products, memo can 8ill Coca-Cola &or it
8ased on t,e /olume o& 6-s,irts printed and sold35i/en 8- t,e compan-( 6,is means t,at t,e cost
dri/er &or t,is K!"#$i%t &it$ 'mo(s ima)L acti/it- :ould 8e t,e num8er o& 6-s,irts printed(
Bstimates num8er o& 6-s,irts is + 'illion and 'emo c,ar5es G1(+0 per s,irt in usin5 ,is name
and ima5e and t,us ,e is entitled .(+ million pa-ments &rom Coca-Cola(
6,e a8o/e situations, acti/ities and t,eir costs simpl- indicate t,e use o& ABC depicts a more accurate
result t,an simpl- spreadin5 t,e costs ar8itraril- on t,e products(
Costin5 a product re)uires a t,orou5, e<amination, anal-sis and understandin5 o& t,e compan->s
acti/ities( As presented, one mi5,t use cost allocation tec,ni)ue or acti/it- 8ased costin5(
B
u
s
i
n
e
s
s

P
l
a
n

o
n

C
o
c
a
-
C
o
l
a

L
t
d
.

|

8
/
8
/
2
0
1
0

"ON".USION:
Coca-Cola no dou8t come t,e ,eart 8eat o& 7a2istanis( Coca-Cola is one o& t,e leaders in
sponsorin5 t,e most important, t,rillin5 e/ents( B(5( Cric2et matc,es concerts and man- ot,er social
occasions( B/ent at t,e present t,e- are or5aniFin5 a *asant &esti/al &or :,ic, t,e- 8usil- or5aniFin5
stu&&-
END