BUSINESS STRATEG

GUIDELINES FOR SIMULATION REPORTS

Your Class and CRN                                                                                                Team #                                                           Date                                                                                       

Decision Round                                                                                                                     (1 and 2)

The work load should be divided among members equitably.

Goals

1. Long term. Overall; partial
2. By the Round: Overall; partial.

Goal Accomplishments and Analysis

1. Analyze your performance as compared to your own goals. What you set out to do? What actually happened? Reasons? Future strategies?
2. Analyze your performance as compared to that of another team(one only) that did better than yours. If you are satisfied with your performance, then comment on how another team (one only) could have done better.
3. Concentrate on a few major items (not all) under each financial statement.

GROUP PROFIT & LOSS STATEMENT

1. Sales revenue: Total. Pricing. Quantity.
2. Variable costs
3. Variable Production Costs
4. Feature Costs
5. Contract Manufacturing Costs
6. Logistics

7.      R&D

8. Human resources
9. Advertising
10. Administration
11. Operating Profit before Depreciation (EBITDA)
12. Depreciation from fixed assets
13. Operating Profit (EBIT)
14. Net Financing Expenses

15.  Income Taxes

16. Profit for the round

GROUP BALANCE SHEET

1. Fixed Assets
2. Inventory
3. Cash and Cash Equivalents
4. Share Capital
5. Other Restricted Equity
6. Profit for the Round & Retained Earnings
7. Long Term Loans
8. Short Term Loans

PARENT COMPANY STATEMENT OF CASH FLOWS (USA ONLY)

1. Cash Provided by Operating Activities
2. Plant Investments
3. Cash Flow before Financing Activities
4. Change in Cash and Cash Equivalents

Local financial statements

1. Profit & Loss
2. Balance Sheet
3. Ratios

MARKET REPORTS – GLOBAL, USA, ASIA AND EUROPE

1. Global
2. Local markets

HR report

Production report

1. Own Production
2. Contract Manufacturing
3. Capacity Usage
4. Inventory

Origin of Products (USA, Asia, Europe)

1. Number of Plants

Costs Report

1. Logistics
2. Production scrap -%
3. Production and Contract manufacturing Cost per Unit

Ratios

1. Operating profit before depreciation (EBITDA), %
2. Operating profit (EBIT), %
3. Return on sales (ROS), %
4. Equity ratio, %
5. Net debt to equity (gearing), %
6. Return on capital employed (ROCE), %
7. Return on equity (ROE), %
8. Earnings per share (EPS), USD

Last Updated on October 15, 2019