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Most waste too much ink on numbers and devote too little to the information that really matters to Dragonfly Design, intelligent investors. As every seasoned investor knows, financial projections for a new company—especially detailed, month-by-month projections that stretch out for more than a year—are an act of imagination. An entrepreneurial venture faces far too many unknowns to predict revenues, let alone profits. Moreover, few if any entrepreneurs correctly anticipate how much capital and time will be required to accomplish their objectives. Typically, they are wildly optimistic, padding their projections. Investors know about the padding effect and Resume, therefore discount the figures in business plans. These maneuvers create a vicious circle of Design Memorial inaccuracy that benefits no one. Don’t misunderstand me: business plans should include some numbers. But those numbers should appear mainly in the form of Write Resume a business model that shows the entrepreneurial team has thought through the key drivers of the venture’s success or failure.
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Nor is it a guide to 14 Packing Templates - Excel, brain surgery. Rather, the framework systematically assesses the four interdependent factors critical to every new venture: The People. The men and women starting and running the venture, as well as the outside parties providing key services or important resources for it, such as its lawyers, accountants, and suppliers. The Opportunity. A profile of the business itself—what it will sell and to Dragonfly Program Design, whom, whether the Example. Quotation Template Cleaning Quotation, business can grow and how fast, what its economics are, who and Dragonfly Funeral Template Design Memorial, what stand in the way of success. The Context. The big picture—the regulatory environment, interest rates, demographic trends, inflation, and the like—basically, factors that inevitably change but cannot be controlled by the entrepreneur. Risk and Reward.
An assessment of everything that can go wrong and right, and Business Business Template, a discussion of how the entrepreneurial team can respond. Business Plans: For Entrepreneurs Only? The accompanying article talks mainly about business plans in a familiar context, as a tool for entrepreneurs. But quite often, start-ups are launched within established companies. Do those new ventures require business plans? And if they do, should they be different from the Funeral Program Template, plans entrepreneurs put together? The answer to Resume, the first question is an Dragonfly Template | Dragonfly Memorial emphatic yes; the answer to Template, the second, an equally emphatic no. All new ventures—whether they are funded by venture capitalists or, as is the case with intrapreneurial businesses, by shareholders—need to pass the same acid tests. After all, the marketplace does not differentiate between products or services based on who is pouring money into Funeral Template | Dragonfly Design, them behind the scenes. The fact is, intrapreneurial ventures need every bit as much analysis as entrepreneurial ones do, yet they rarely receive it.
Instead, inside big companies, new businesses get proposed in the form of capital-budgeting requests. These faceless documents are subject to detailed financial scrutiny and a consensus-building process, as the project wends its way through the chain of command, what I call the “neutron bomb” model of Free Id Badge Template project governance. However, in the history of such proposals, a plan never has been submitted that did not promise returns in excess of corporate hurdle rates. It is only after the new business is Template Memorial, launched that these numbers explode at the organization’s front door. That problem could be avoided in large part if intrapreneurial ventures followed the Service, guidelines set out in the accompanying article. For instance, business plans for such a venture should begin with the résumés of all the people involved. What has the team done in the past that would suggest it would be successful in Dragonfly Funeral | Dragonfly Design, the future, and so on? In addition, the new venture’s product or service should be fully analyzed in terms of its opportunity and context. Going through the process forces a kind of discipline that identifies weaknesses and 14 Packing Templates, strengths early on and helps managers address both. It also helps enormously if such discipline continues after the intrapreneurial venture lifts off.
When professional venture capitalists invest in Funeral Memorial, new companies, they track performance as a matter of course. But in large companies, scrutiny of a new venture is often inconsistent. That shouldn’t or needn’t be the case. A business plan helps managers ask such questions as: How is the new venture doing relative to projections? What decisions has the team made in Quotation Quotation Cleaning Service Quotation, response to Dragonfly Template | Dragonfly, new information? Have changes in the context made additional funding necessary? How could the team have predicted those changes? Such questions not only keep a new venture running smoothly but also help an organization learn from its mistakes and triumphs. Many successful companies have been built with the help of venture capitalists. Many of the List Templates - Excel Pdf Formats, underlying opportunities could have been exploited by Dragonfly Template large companies. Why weren’t they?
Perhaps useful lessons can be learned by studying the world of independent ventures, one lesson being: Write a great business plan. The assumption behind the Example. Cleaning Quotation, framework is that great businesses have attributes that are easy to Dragonfly | Dragonfly Design, identify but hard to assemble. Timesheet | Design. They have an experienced, energetic managerial team from the top to the bottom. Dragonfly Program Design. The team’s members have skills and experiences directly relevant to the opportunity they are pursuing. Ideally, they will have worked successfully together in the past.
The opportunity has an | Design attractive, sustainable business model; it is possible to create a competitive edge and defend it. Many options exist for Dragonfly Program Template | Dragonfly Design Memorial expanding the scale and scope of the business, and these options are unique to Write A Japanese, the enterprise and its team. Value can be extracted from the business in a number of ways either through a positive harvest event—a sale—or by scaling down or liquidating. The context is Program Template Design, favorable with respect to both the regulatory and Free, the macro-economic environments. Risk is understood, and Dragonfly Funeral Template Design, the team has considered ways to mitigate the impact of difficult events. In short, great businesses have the Business Introduction Letter | Best Template, four parts of the framework completely covered. If only reality were so neat. When I receive a business plan, I always read the résumé section first. Not because the people part of the Funeral Memorial, new venture is the most important, but because without the right team, none of the other parts really matters.
I read the résumés of the venture’s team with a list of questions in 14 Packing Templates - Excel, mind. (See the insert “Who Are These People, Anyway?”) All these questions get at the same three issues about the venture’s team members: What do they know? Whom do they know? and How well are they known? Fourteen “Personal” Questions Every Business Plan Should Answer. Where are the founders from? Where have they been educated? Where have they worked—and for whom? What have they accomplished—professionally and personally—in the past? What is their reputation within the business community? What experience do they have that is directly relevant to the opportunity they are pursuing? What skills, abilities, and knowledge do they have? How realistic are they about the venture’s chances for success and the tribulations it will face?
Who else needs to be on the team? Are they prepared to recruit high-quality people? How will they respond to adversity? Do they have the mettle to make the inevitable hard choices that have to be made? How committed are they to this venture?
What are their motivations? What and whom they know are matters of insight and experience. How familiar are the team members with industry players and dynamics? Investors, not surprisingly, value managers who have been around the block a few times. Template | Dragonfly Design Memorial. A business plan should candidly describe each team member’s knowledge of the new venture’s type of product or service; its production processes; and the market itself, from competitors to customers. It also helps to indicate whether the 14 Packing Pdf Formats, team members have worked together before. Not played—as in roomed together in college—but worked . Investors also look favorably on Dragonfly Funeral Design a team that is known because the real world often prefers not to deal with start-ups. They’re too unpredictable. That changes, however, when the new company is run by people well known to suppliers, customers, and employees.
Their enterprise may be brand new, but they aren’t. The surprise element of Pmp Application working with a start-up is Funeral Program Template Design, somewhat ameliorated. Finally, the Quotation Example. Quotation Template Cleaning Service, people part of Program Template Design Memorial a business plan should receive special care because, simply stated, that’s where most intelligent investors focus their attention. A typical professional venture-capital firm receives approximately 2,000 business plans per year. These plans are filled with tantalizing ideas for new products and services that will change the world and reap billions in the process—or so they say. How To Write. But the fact is, most venture capitalists believe that ideas are a dime a dozen: only execution skills count. Dragonfly Template | Dragonfly Design Memorial. As Arthur Rock, a venture capital legend associated with the formation of such companies as Apple, Intel, and Teledyne, states, “I invest in Business Business, people, not ideas.” Rock also has said, “If you can find good people, if they’re wrong about the product, they’ll make a switch, so what good is it to understand the product that they’re talking about in the first place?” Business plan writers should keep this admonition in mind as they craft their proposal. Talk about the people—exhaustively.
And if there is Dragonfly Template Design, nothing solid about their experience and abilities to 14 Packing List Pdf Formats, herald, then the entrepreneurial team should think again about launching the Dragonfly Funeral Template Design Memorial, venture. When it comes to the opportunity itself, a good business plan begins by focusing on Free two questions: Is the total market for the venture’s product or service large, rapidly growing, or both? Is the industry now, or can it become, structurally attractive? Entrepreneurs and investors look for Program Design large or rapidly growing markets mainly because it is often easier to obtain a share of a growing market than to fight with entrenched competitors for a share of a mature or stagnant market. Smart investors, in fact, try hard to identify high-growth-potential markets early in their evolution: that’s where the big payoffs are. Pmp Application Form. And, indeed, many will not invest in a company that cannot reach a significant scale (that is, $ 50 million in annual revenues) within five years. HBR Guide to Dragonfly Template Design Memorial, Building Your Business Case Ebook + Tools. As for attractiveness, investors are obviously looking for markets that actually allow businesses to make some money. But that’s not the Quotation Template, no-brainer it seems. Funeral Program | Dragonfly Design. In the Pmp Application, late 1970s, the computer disk-drive business looked very attractive. The technology was new and exciting.
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Nine Questions About the Business Every Business Plan Should Answer. Who is the new venture’s customer? How does the customer make decisions about 14 Packing Pdf Formats buying this product or service? To what degree is the product or service a compelling purchase for Dragonfly Template | Dragonfly the customer? How will the product or service be priced? How will the venture reach all the Template Timesheet | Design Invoice Template, identified customer segments? How much does it cost (in time and Funeral Memorial, resources) to acquire a customer? How much does it cost to produce and Id Badge, deliver the Dragonfly Funeral Program | Dragonfly Memorial, product or service?
How much does it cost to support a customer? How easy is it to Invoice | Design Invoice, retain a customer? Thus, the first step for Design entrepreneurs is to make sure they are entering an industry that is large and/or growing, and one that’s structurally attractive. The second step is to make sure their business plan rigorously describes how this is the case. And if it isn’t the case, their business plan needs to Business | Best, specify how the venture will still manage to make enough of a profit that investors (or potential employees or suppliers, for that matter) will want to participate. Once it examines the new venture’s industry, a business plan must describe in detail how the company will build and Funeral Program Template Memorial, launch its product or service into the marketplace. Again, a series of questions should guide the discussion. (See the insert “The Opportunity of a Lifetime—or Is It?”)
Often the answers to these questions reveal a fatal flaw in the business. I’ve seen entrepreneurs with a “great” product discover, for example, that it’s simply too costly to find customers who can and will buy what they are selling. Letter | Best. Economically viable access to customers is the key to Funeral Template Memorial, business, yet many entrepreneurs take the Field of Dreams approach to this notion: build it, and they will come. That strategy works in the movies but is not very sensible in How To Write, the real world. It is not always easy to answer questions about the likely consumer response to Memorial, new products or services. The market is as fickle as it is unpredictable. (Who would have guessed that plug-in room deodorizers would sell?) One entrepreneur I know proposed to introduce an electronic news-clipping service.
He made his pitch to Template Timesheet, a prospective venture-capital investor who rejected the plan, stating, “I just don’t think the Program, dogs will eat the dog food.” Later, when the Form, entrepreneur’s company went public, he sent the venture capitalist an anonymous package containing an empty can of dog food and a copy of his prospectus. If it were easy to predict what people will buy, there wouldn’t be any opportunities. The market is as fickle as it is unpredictable. Who would have guessed that plug-in room deodorizers would sell? Similarly, it is tough to guess how much people will pay for something, but a business plan must address that topic.
Sometimes, the dogs will eat the dog food, but only at a price less than cost. Investors always look for Dragonfly opportunities for value pricing—that is, markets in which the costs to produce the product are low, but consumers will still pay a lot for it. No one is dying to invest in a company when margins are skinny. Still, there is money to be made in inexpensive products and services—even in 14 Packing List - Excel, commodities. A business plan must demonstrate that careful consideration has been given to the new venture’s pricing scheme.
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But they should likewise runneth over in explaining how they won’t fall into How To, some common opportunity traps. One of those has already been mentioned: industries that are at their core structurally unattractive. Funeral. But there are others. The world of invention, for example, is fraught with danger. Over the past 15 years, I have seen scores of individuals who have devised a better mousetrap—newfangled creations from inflatable pillows for use on airplanes to automated car-parking systems. Letter | Best Business Template. Few of these idea-driven companies have really taken off, however.
I’m not entirely sure why. Sometimes, the inventor refuses to spend the Dragonfly Program Template Design Memorial, money required by or share the rewards sufficiently with the How To Write, business side of the Design Memorial, company. Introduction. Other times, inventors become so preoccupied with their inventions they forget the customer. Dragonfly Funeral | Dragonfly. Whatever the reason, better-mousetrap businesses have an uncanny way of malfunctioning. Another opportunity trap that business plans—and entrepreneurs in general—need to pay attention to is the tricky business of arbitrage. Basically, arbitrage ventures are created to Letter | Best Template, take advantage of some pricing disparity in the marketplace. MCI Communications Corporation, for instance, was formed to offer long-distance service at a lower price than ATT.
Some of the industry consolidations going on today reflect a different kind of arbitrage—the ability to buy small businesses at a wholesale price, roll them up together into a larger package, and take them public at Dragonfly Program Template | Dragonfly Memorial a retail price, all without necessarily adding value in the process. Whatever the reason, better-mousetrap businesses have an uncanny way of malfunctioning. Taking advantage of arbitrage opportunities is a viable and potentially profitable way to enter a business. In the final analysis, however, all arbitrage opportunities evaporate. It is not a question of whether, only when. The trick in Pmp Application, these businesses is to use the arbitrage profits to build a more enduring business model, and business plans must explain how and when that will occur. As for competition, it probably goes without saying that all business plans should carefully and thoroughly cover this territory, yet some don’t. That is Dragonfly Template | Dragonfly Design, a glaring omission. For starters, every business plan should answer the Template, following questions about the competition: Who are the new venture’s current competitors?
What resources do they control? What are their strengths and weaknesses? How will they respond to Dragonfly Funeral Template | Dragonfly Design Memorial, the new venture’s decision to enter the business? How can the new venture respond to its competitors’ response? Who else might be able to observe and exploit the Id Badge, same opportunity? Are there ways to co-opt potential or actual competitors by forming alliances? Business is like chess: to be successful, you must anticipate several moves in advance. A business plan that describes an insuperable lead or a proprietary market position is by definition written by naïve people. That goes not just for the competition section of the business plan but for Dragonfly Funeral the entire discussion of the opportunity.
All opportunities have promise; all have vulnerabilities. A good business plan doesn’t whitewash the latter. Rather, it proves that the entrepreneurial team knows the good, the bad, and the ugly that the venture faces ahead. Opportunities exist in a context. Pmp Application. At one level is the macroeconomic environment, including the level of Program Template Memorial economic activity, inflation, exchange rates, and interest rates. At another level are the wide range of Quotation Quotation Template Service Quotation government rules and regulations that affect the opportunity and how resources are marshaled to exploit it. Funeral Template Memorial. Examples extend from Pmp Application tax policy to the rules about Dragonfly Funeral Template Design raising capital for a private or public company.
And at yet another level are factors like technology that define the limits of what a business or its competitors can accomplish. Context often has a tremendous impact on every aspect of the entrepreneurial process, from identification of Write Resume opportunity to Dragonfly Program Template Design Memorial, harvest. In some cases, changes in some contextual factor create opportunity. More than 100 new companies were formed when the airline industry was deregulated in the late 1970s. The context for Business Introduction | Best Business financing was also favorable, enabling new entrants like People Express to go to the public market for capital even before starting operations.
Conversely, there are times when the context makes it hard to start new enterprises. The recession of the Dragonfly Template Design, early 1990s combined with a difficult financing environment for new companies: venture capital disbursements were low, as was the Example. Quotation Template Cleaning Service, amount of capital raised in the public markets. (Paradoxically, those relatively tight conditions, which made it harder for new entrants to get going, were associated with very high investment returns later in the 1990s, as capital markets heated up.) Sometimes, a shift in context turns an Dragonfly Funeral Program unattractive business into an attractive one, and vice versa. Consider the case of a packaging company some years ago that was performing so poorly it was about to be put on the block. Then came the Quotation, Tylenol-tampering incident, resulting in multiple deaths. Funeral Memorial. The packaging company happened to have an efficient mechanism for installing tamper-proof seals, and in a matter of weeks its financial performance could have been called spectacular. Conversely, U.S. tax reforms enacted in How To Write A Japanese, 1986 created havoc for companies in the real estate business, eliminating almost every positive incentive to invest. Template | Dragonfly Memorial. Many previously successful operations went out of business soon after the Template Invoice, new rules were put in place.
Every business plan should contain certain pieces of evidence related to context. First, the Dragonfly | Dragonfly Design Memorial, entrepreneurs should show a heightened awareness of the new venture’s context and Pmp Application Form, how it helps or hinders their specific proposal. Second, and more important, they should demonstrate that they know the venture’s context will inevitably change and describe how those changes might affect the Funeral Program Template Memorial, business. Further, the business plan should spell out Introduction, what management can (and will) do in the event the context grows unfavorable. Finally, the Dragonfly Program Template | Dragonfly Memorial, business plan should explain the ways (if any) in which management can affect context in a positive way. For example, management might be able to have an impact on regulations or on Form industry standards through lobbying efforts. The concept that context is fluid leads directly to the fourth leg of the framework I propose: a discussion of risk and how to manage it. I’ve come to think of Funeral Program a good business plan as a snapshot of an event in the future.
That’s quite a feat to A Japanese Resume, begin with—taking a picture of the unknown. But the best business plans go beyond that; they are like movies of the future. They show the people, the opportunity, and Dragonfly Program Template Design, the context from multiple angles. They offer a plausible, coherent story of what lies ahead. They unfold possibilities of action and reaction. Good business plans, in other words, discuss people, opportunity, and context as a moving target. All three factors (and the relationship among them) are likely to change over time as a company evolves from start-up to Invoice, ongoing enterprise.
Therefore, any business plan worth the time it takes to write or read needs to focus attention on the dynamic aspects of the entrepreneurial process. When it comes to the matter of risk and reward in a new venture, a business plan benefits enormously from the inclusion of two graphs. Perhaps graphs is the wrong word; these are really just schematic pictures that illustrate the most likely relationship between risk and reward, that is, the relationship between the opportunity and its economics. High finance they are not, but I have found both of these pictures say more to investors than a hundred pages of charts and prose. The first picture depicts the amount of money needed to launch the new venture, time to positive cash flow, and the expected magnitude of the payoff.
This image helps the investor understand the Dragonfly Program Template Design, depth and duration of negative cash flow, as well as the relationship between the investment and the possible return. The ideal, needless to say, is to have cash flow early and often. But most investors are intrigued by the picture even when the cash outflow is high and long—as long as the cash inflow is more so. Of course, since the world of new ventures is populated by Id Badge wild-eyed optimists, you might expect the picture to display a shallower hole and Program Template | Dragonfly Design, a steeper reward slope than it should. It usually does. But to Pmp Application Form, be honest, even that kind of picture belongs in the business plan because it is Funeral | Dragonfly Design Memorial, a fair warning to investors that the new venture’s team is completely out of touch with reality and should be avoided at all costs. The second picture complements the first. It shows investors the range of possible returns and the likelihood of achieving them.
The following example shows investors that there is a 15 % chance they would have been better off using their money as wall-paper. The flat section reveals that there is a negligible chance of losing only a small amount of 14 Packing - Excel Pdf Formats money; companies either fail big or create enough value to achieve a positive return. Funeral Template | Dragonfly Design. The hump in the middle suggests that there is a significant chance of earning between 15 % and Free, 45 % in Dragonfly Funeral Program Template Memorial, the same time period. And finally, there is a small chance that the Invoice Template Timesheet Template, initial outlay of cash will spawn a 200 % internal rate of return, which might have occurred if you had happened to invest in Microsoft when it was a private company. Basically, this picture helps investors determine what class of investment the business plan is presenting. Is the Dragonfly Funeral | Dragonfly Design, new venture drilling for North Sea oil—highly risky with potentially big payoffs—or is Pmp Application, it digging development wells in Texas, which happens to be less of a geological gamble and probably less lucrative, too? This image answers that kind of question. Dragonfly Program Template Design Memorial. It’s then up to the investors to decide how much risk they want to live with against what kind of odds.
Again, the people who write business plans might be inclined to skew the picture to make it look as if the probability of a significant return is downright huge and the possibility of Free Template loss is negligible. Program Template | Dragonfly Design. And, again, I would say therein lies the picture’s beauty. Quotation Example. Template Cleaning. What it claims, checked against the investor’s sense of reality and Dragonfly Funeral Program Design Memorial, experience, should serve as a simple pictorial caveat emptor. Of course, the future is hard to Pmp Application Form, predict. Still, it is possible to Program Template, give potential investors a sense of the kind and class of Pmp Application risk and reward they are assuming with a new venture. All it takes is a pencil and two simple drawings. Dragonfly Funeral Template | Dragonfly Memorial. (See the insert “Visualizing Risk and Reward.”) But even with these drawings, risk is, well, risky.
In reality, there are no immutable distributions of outcomes. It is ultimately the responsibility of management to change the distribution, to increase the likelihood and consequences of Invoice Template Timesheet Invoice success, and to decrease the likelihood and implications of problems. One of the Funeral Program Template, great myths about entrepreneurs is Invoice Timesheet Invoice Template, that they are risk seekers. All sane people want to avoid risk. As Harvard Business School professor (and venture capitalist) Howard Stevenson says, true entrepreneurs want to capture all the Funeral Program Template, reward and give all the risk to others.
The best business is a post office box to which people send cashier’s checks. Yet risk is unavoidable. Business Introduction | Best Business. So what does that mean for a business plan? It means that the Dragonfly Funeral Program Template, plan must unflinchingly confront the risks ahead—in terms of Letter Business people, opportunity, and context. What happens if one of the new venture’s leaders leaves? What happens if a competitor responds with more ferocity than expected? What happens if there is Dragonfly Program Template | Dragonfly, a revolution in Namibia, the Form, source of a key raw material? What will management actually do ? Those are hard questions for Program Template | Dragonfly Memorial an entrepreneur to pose, especially when seeking capital.
But a better deal awaits those who do pose them and then provide solid answers. A new venture, for example, might be highly leveraged and therefore very sensitive to Template | Design, interest rates. Its business plan would benefit enormously by stating that management intends to hedge its exposure through the financial-futures market by purchasing a contract that does well when interest rates go up. Dragonfly Funeral Program Template | Dragonfly Memorial. That is the equivalent of offering investors insurance. (It also makes sense for the business itself.) Finally, one important area in the realm of risk/reward management relates to harvesting. Venture capitalists often ask if a company is “IPOable,” by which they mean, Can the company be taken public at some point in Example. Quotation Cleaning Service, the future? Some businesses are inherently difficult to take public because doing so would reveal information that might harm its competitive position (for example, it would reveal profitability, thereby encouraging entry or angering customers or suppliers). Some ventures are not companies, but rather products—they are not sustainable as independent businesses. One of the greatest myths about entrepreneurs is that they are risk seekers.
All sane people want to Design Memorial, avoid risk. Therefore, the business plan should talk candidly about the Business Letter | Best, end of the process. Design Memorial. How will the investor eventually get money out of the Business Letter | Best Business Template, business, assuming it is successful, even if only marginally so? When professionals invest, they particularly like companies with a wide range of Dragonfly Template Design exit options. They like companies that work hard to preserve and Id Badge Template, enhance those options along the way, companies that don’t, for example, unthinkingly form alliances with big corporations that could someday actually buy them.
Investors feel a lot better about risk if the venture’s endgame is discussed up front. There is an old saying, “If you don’t know where you are going, any road will get you there.” In crafting sensible entrepreneurial strategies, just the opposite is true: you had better know where you might end up and have a map for getting there. A business plan should be the place where that map is drawn, for, as every traveler knows, a journey is a lot less risky when you have directions. Once a business plan is Program | Dragonfly, written, of Id Badge Template course, the Dragonfly Funeral Program Template Design Memorial, goal is to land a deal. That is A Japanese Resume, a topic for another article in Program Template | Dragonfly Design, itself, but I will add a few words here. When I talk to young (and old) entrepreneurs looking to finance their ventures, they obsess about the Example. Quotation Quotation, valuation and terms of the deal they will receive. Their explicit goal seems to be to minimize the dilution they will suffer in raising capital. Implicitly, they are also looking for investors who will remain as passive as a tree while they go about building their business.
On the food chain of investors, it seems, doctors and dentists are best and venture capitalists are worst because of the degree to Template | Dragonfly Memorial, which the latter group demands control and a large share of the returns. That notion—like the idea that excruciatingly detailed financial projections are useful—is nonsense. From whom you raise capital is often more important than the Quotation Example. Quotation Quotation, terms. New ventures are inherently risky, as I’ve noted; what can go wrong will. When that happens, unsophisticated investors panic, get angry, and Funeral Program Template | Dragonfly, often refuse to advance the Form, company more money. Sophisticated investors, by contrast, roll up their sleeves and Program | Dragonfly Design, help the company solve its problems. Often, they’ve had lots of experience saving sinking ships. They are typically process literate. They understand how to craft a sensible business strategy and a strong tactical plan. They know how to recruit, compensate, and motivate team members. They are also familiar with the Byzantine ins and outs of going public—an event most entrepreneurs face but once in a lifetime.
This kind of know-how is worth the money needed to buy it. There is an old expression directly relevant to entrepreneurial finance: “Too clever by half.” Often, deal makers get very creative, crafting all sorts of payoff and option schemes. That usually backfires. My experience has proven again and again that sensible deals have the Id Badge Template, following six characteristics: They do not blow apart if actual differs slightly from plan. They do not provide perverse incentives that will cause one or both parties to behave destructively. They are written on a pile of papers no greater than one-quarter inch thick. But even these six simple rules miss an important point. A deal should not be a static thing, a one-shot document that negotiates the disposition of a lump sum. Funeral Memorial. Instead, it is Invoice Template | Design Invoice Template, incumbent upon entrepreneurs, before they go searching for funding, to think about capital acquisition as a dynamic process—to figure out how much money they will need and Dragonfly Funeral Program Design Memorial, when they will need it. How is that accomplished?
The trick is for the entrepreneurial team to treat the new venture as a series of experiments. Business Introduction Letter Business Template. Before launching the whole show, launch a little piece of it. Convene a focus group to test the product, build a prototype and watch it perform, conduct a regional or local rollout of a service. Dragonfly Funeral Template Design. Such an exercise reveals the Timesheet | Design Template, true economics of the business and can help enormously in determining how much money the new venture actually requires and in what stages. Entrepreneurs should raise enough, and investors should invest enough, capital to fund each major experiment. Experiments, of course, can feel expensive and risky. But I’ve seen them prevent disasters and help create successes. I consider it a prerequisite of putting together a winning deal. Among the many sins committed by business plan writers is arrogance.
In today’s economy, few ideas are truly proprietary. Moreover, there has never been a time in recorded history when the supply of capital did not outrace the supply of opportunity. The true half-life of Memorial opportunity is decreasing with the passage of time. A business plan must not be an albatross that hangs around the neck of the entrepreneurial team, dragging it into oblivion. Instead, a business plan must be a call for action, one that recognizes management’s responsibility to fix what is broken proactively and in real time.
Risk is inevitable, avoiding risk impossible. Risk management is the key, always tilting the venture in favor of Pmp Application Form reward and away from risk. A plan must demonstrate mastery of the entire entrepreneurial process, from identification of opportunity to Dragonfly Program | Dragonfly Design, harvest. It is not a way to separate unsuspecting investors from their money by hiding the fatal flaw. Invoice Template. For in the final analysis, the only one being fooled is the entrepreneur. We live today in the golden age of entrepreneurship. Although Fortune 500 companies have shed 5 million jobs in the past 20 years, the Funeral Program | Dragonfly, overall economy has added almost 30 million. Many of those jobs were created by Pmp Application Form entrepreneurial ventures, such as Cisco Systems, Genentech, and Microsoft. Each of those companies started with a business plan. Is that why they succeeded? There is no knowing for sure.
But there is little doubt that crafting a business plan so that it thoroughly and candidly addresses the ingredients of success—people, opportunity, context, and the risk/reward picture—is vitally important. In the absence of a crystal ball, in fact, a business plan built of the right information and analysis can only be called indispensable. William A. Funeral Template | Dragonfly Design Memorial. Sahlman is the Dimitri V. D’Arbeloff-MBA Class of 1955 Professor of Business Administration at Example. Quotation Template Cleaning Service Quotation the Harvard Business School.
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SAT / ACT Prep Online Guides and Tips. One of the best ways to prepare for Dragonfly Memorial the DBQ (the “document-based question” on the AP European History, AP US History, and AP World History exams) is to look over Invoice Template Timesheet Invoice sample questions and example essays. This will help you to get a sense of what makes a good (and what makes a bad) DBQ response. That said, not all DBQ essay examples are created equal. I’ll briefly cover what makes a good DBQ example, then provide a list of example essays by course. Lastly, I’ve provided some tips as how to Dragonfly Funeral, best use sample essays in your own preparation process. Without a doubt, the best sample resources come from the College Board. This is because they are the ones who design and administer the AP exams. This means that:
Any DBQ essay example that they provide will include a real DBQ prompt. All samples are real student responses from previous years, so you know that they were written under the Id Badge Template, same conditions you will be working under when you write your DBQ. In other words, they're authentic! They not only have scores, they have explanations of each essay's score according to the terms of the rubric. Each prompt includes several sample essays with a variety of scores. However, there are some examples outside those available from the College Board that may be worth looking at, particularly if they highlight how a particular essay could be improved. But in Dragonfly Design, general, a superior example will: Include the prompt and Business Letter Business, documents.
It will be much easier for Dragonfly Template | Dragonfly Design Memorial you to Template, see how the information from the documents is Dragonfly Funeral Design Memorial, integrated into the essay if you can actually look at the documents. Have a score. Seems simple, but you'd be surprised how many DBQ examples out Pmp Application there in the uncharted internet don't have one. Without a real, official score, it's hard to gauge how trustworthy a sample actually is. With that in mind, I have below compiled lists by exam of high-quality example DBQs. Don't spend all your study time sharpening your pencil. Every DBQ Example Essay You Could Ever Need, by Exam. Here are your example essays!
We'll start with AP US History, then move to AP European History, and finally wrap up with AP World History. AP US History: Official College Board Examples. Because of the recent test redesign, the College Board has only posted sample responses from 2016 and 2015. This means there are only Funeral Template | Dragonfly Design, two official College Board set of sample essays that use the current rubric. Look here for the free-response questions from 2015 and the ones from Quotation Quotation Template Cleaning, 2016 with no analysis (so you can look at the question separately from the scoring guidelines). When you're ready for the sample responses, here are the DBQ samples from 2015 and the samples from 2016.
If you want to see additional sample sets, you can also look at older College Board US History DBQ example response sets , all the Template Memorial, way back to 2003. To look at these questions, click “Free-Response Questions” for a given year. Example. Quotation Template Service Quotation! For the Template Design Memorial, corresponding DBQ examples and scoring guidelines, click “Sample Responses Q1.” Note that these use the old rubric (which is Free Template, integrated into the Scoring Guidelines for Dragonfly Program Design a given free-response section). Write A Japanese Resume! General comments about the quality of the essay, outside information, and Dragonfly Program | Dragonfly Design, document analysis still apply, but the Quotation Example. Template Cleaning, score is on a nine-point scale instead of the new seven-point scale, and some of the particulars will be different. Older DBQs had up to Dragonfly Template | Dragonfly, 12 documents, while the Example. Quotation Quotation, new format will have six-seven documents. If you do look at older DBQ examples, I recommend using the new rubric to “re-grade” the essays in the sample according to the new seven-scale score.
I'll also give more advice on Dragonfly Funeral Program Template Design Memorial how to use all of these samples in your prep later on. Mr. Bald Eagle is an AP US History DBQ Grader in his spare time. AP European History: Official College Board Examples. Unfortunately, sample resources for the AP Euro DBQ are a little sparse than for the other essays, because this past year (2016) was the first year the test was administered in Quotation Template, the new format. This means that there is Dragonfly Program Design, only one set of Invoice Template official samples graded with the Program Template Memorial, current seven-point rubric. The rest of the existing available samples were graded in the old, nine-point format instead of the seven-point format implemented this past year. In the old format there were six “core” points and - Excel Pdf Formats, then three additional points possible.
The old rubric is integrated with the sample responses for | Dragonfly Memorial each question, but I’ll highlight some key differences between the Introduction Letter | Best Template, old and new formats: In the old format, you are given a brief “historical background” section before the documents. There are more documents—up to twelve. The new format will have 6-7. There is an emphasis on “grouping” the Dragonfly Template | Dragonfly Design, documents that is not present in the new rubric.
There is also an explicit emphasis on correctly interpreting the documents that is Example. Quotation Template Service, not found in the new rubric. The essential components of the DBQ are still the same between the Funeral Program Template, two formats, although you should definitely look at Template Timesheet | Design Invoice Template, the new rubric if you look at any of the old AP European History samples. You may actually find it useful to look at Funeral | Dragonfly Design Memorial, the old essays and A Japanese Resume, score them according to the new rubric. Samples by year: You can get samples in the old format all the way back to Dragonfly Funeral | Dragonfly Memorial, 2003 from the College Board . (Click “Free-Response Questions” for the questions and “Sample Responses Q1” for the samples.) If you want to check out some additional DBQ sample responses that were graded by the College Board with the new rubric, look at the 2015 AP US History samples and the 2016 AP US history samples . Quotation! The content will of course be different, but the Funeral Program | Dragonfly Design, structure and 14 Packing List Templates, scoring are the Dragonfly Funeral Program Template | Dragonfly Memorial, same as they will be for the AP Euro 2016 test. AP European History: Unofficial Samples. Because of the rubric revision, other European History-specific samples are also in the old format. This means there’s not much to be gained by looking outside the College Board’s extensive archives. However, the Quotation, New York State Regents exam also has a DBQ on Funeral Template Memorial it.
The format is not identical and 14 Packing Templates - Excel Pdf Formats, it is scored out of 5 under a different rubric, but I do like this European-History themed example from Regents Prep because it has highlighted sections that show where the documents are used versus where outside information is referenced. Dragonfly Memorial! This will give you a good visual of how you might integrate outside information with the analysis of your documents. Consider how you might integrate this castle into the DBQ that is your life. AP World History: Official College Board Examples. The World History AP exam has just been transitioned to Quotation, a new format to more resemble AP US History and AP European History for the 2017 test. This means that all currently available samples were graded in the old, nine-point format instead of the seven-point format to Dragonfly Program Design, be implemented this year. In the old format there were seven “core” points and then two additional points possible. The old rubric is integrated with the Pmp Application Form, sample responses for each question, but I’ll highlight some key differences between the old and new formats: There are more documents—up to Program Design Memorial, ten. Business Introduction Letter! The new format will have 6-7. There is an emphasis on “grouping” the documents on the old rubric that is not present in the new rubric.
There is also an explicit emphasis on correctly interpreting the documents that is Dragonfly Program | Dragonfly Memorial, not found in the new rubric. In the old rubric, you need to Write A Japanese, identify one additional document that would aid in your analysis. The new rubric does not have this requirement. The essential components of the DBQ are still the same between the two formats, although you should definitely look at the new rubric if you look at any of the old AP World History samples. Dragonfly Funeral Program | Dragonfly Design! You may actually find it useful to look at the old essays and score them according to the new rubric.
For whatever reason the questions and Quotation, the samples with scoring notes are completely separate documents for World History, so you’ll need to Dragonfly Program Template | Dragonfly Memorial, click separate links to get the question and documents and then the responses. If you want to take a look at How To Write A Japanese Resume, some DBQs that have been graded with the new rubric, you could check out the 2015 and 2016 samples from AP US History and Dragonfly Funeral Template | Dragonfly Memorial, the 2016 samples from AP European History. How To Write A Japanese Resume! The historical content is different, but this will give you an idea of how the Dragonfly | Dragonfly Design Memorial, new rubric is implemented. Don't worry, the old format isn't as old as this guy right here. How Should I Use DBQ Examples to Prepare? So, now that you have all of these examples, what should you do with them?
I'll go over some tips as to List Templates - Excel Pdf Formats, how you can use example DBQs in your own studying, including when to start using them and Funeral Template Memorial, how many you should plan to review. College Board sample essay sets are a great way to Quotation Template Cleaning Service Quotation, test how well you understand the Dragonfly Program | Dragonfly Design, rubric . This is How To Write A Japanese Resume, why I recommend that you grade a sample set early on in your study process—maybe even before you've written a practice DBQ. Then, when you compare the Program Template Design Memorial, scores you gave to the scores and scoring notes for How To Write A Japanese Resume the samples, you'll have a good idea of what parts of the Program | Dragonfly Memorial, rubric you don't really understand . If there are points that you are consistently awarding differently than the graders, you’ll know those are skills to work on. Keep giving points for Invoice Timesheet Template the thesis and then finding out the sample didn't get those points? You'll know that you need to work on your thesis skills. Not giving points for historical context and then finding out the Template | Dragonfly, AP Grader gave full credit? You need to work on recognizing what constitutes historical context according to How To Write A Japanese Resume, the AP. You can check out my tips on Funeral Template Memorial building specific rubric-based skills in my article on how to write a DBQ. Once you've worked on some of those rubric skills that you are weaker on, like evaluating a good thesis or identifying document groups, grade another sample set. This way you can see how your ability to grade the essays like an AP grader improves over time! Obviously, grading sample exams is a much more difficult proposition when you are looking at examples in Invoice Timesheet Invoice, an old format (e.g.
AP European History or AP World History samples). The old scores as awarded by the College Board will be helpful in establishing a ballpark—obviously a 9 is Template | Dragonfly, still going to be a good essay under the 7-point scale—but there may be some modest differences in grades between the two scales. (Maybe that perfect 9 is now a 6 out of 7 due to rubric changes.) For practice grading with old samples, you might want to Pmp Application Form, pull out two copies of the new rubric, recruit a trusted study buddy or academic advisor (or even two study buddies!), and Dragonfly Funeral Design, each re-grade the samples. Then, you can discuss any major differences in the grades you awarded. Having multiple sets of eyes will help you see if the scores you are giving are reasonable, since you won’t have an official seven-point College Board score for comparison. How Many Example DBQs Should I Be Using? The answer to this question depends on your study plans! If it's six months before the exam and you plan on transforming yourself into a hard diamond of DBQ excellence, you might complete some practice grading on a sample set every few weeks to a month to check in on your progress towards thinking like an Business | Best Template, AP grader.
In this case you would probably use six to Dragonfly Program Template Design Memorial, nine College Board sample sets. If, on the other hand, the exam is in How To, a month and you are just trying to get in some skill-polishing, you might do a sample set every week to 10 days. It makes sense to check in on your skills more often when you have less time to study, because you want to Dragonfly | Dragonfly Memorial, be extra-sure that you are focusing your time on the skills that need the most work. So for a short time frame, expect to use somewhere in the range of three to four range College Board sample sets. Either way, you should be integrating your sample essay grading with skills practice, and 14 Packing List - Excel Pdf Formats, doing some practice DBQ writing of your own . Towards the end of Program Template | Dragonfly Design your study time you could even integrate DBQ writing practice with sample grading. Read and Pdf Formats, complete a timed prompt, then grade the sample set for that prompt, including yours! The other essays will help give you a sense of Dragonfly Funeral Design what score your essay might have gotten that year and any areas you may have overlooked. There's no one-size-fits-all approach to using sample sets, but in general they are a useful tool for making sure you have a good idea what the DBQ graders will be looking for when you write your DBQ. Hey, where can we find a good DBQ around here?
Example DBQ essays are a valuable resource in your arsenal of study strategies for the AP History exams. Grading samples carefully will help you get a sense of your own blind spots so you know what skills to focus on in your own prep. That said, sample essays are most useful when integrated with your own targeted skills preparation. Invoice Template Timesheet Invoice! Grading a hundred sample essays won't help you if you aren't practicing your skills; you will just keep making the same mistakes over and over again. Dragonfly Funeral Program Template Design! And make sure you aren't using sample essays to avoid actually writing practice DBQs--you'll want to do at least a couple even if you only have a month to Pmp Application Form, practice. There you have it, folks. With this list of DBQ examples and tips on how to Funeral Template, use them, you are all prepared to integrate samples into your study strategy!
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?Cost Control and Cost Reduction Essay Sample. A business enterprise must survive, grow, and prosper. Cost Control and Cost Reduction are activities necessary for ensuring that these objectives are fulfilled. With the liberalization of the Funeral Program Design Indian Economy and Globalization, there is now a cut throat competition from various concerns of the Write A Japanese Resume world. As a result there is now a race to secure a place for survival. This has increased the importance of cost control and Cost Reduction. “Cost control is the regulation by executive action of the costs of operating an Dragonfly Funeral Template Design undertaking particularly where such action is guided by cost accounting.” Cost Control is Pmp Application Form, function, which makes sure that actual work is done to fulfill the original intention. It is Program Template Memorial, a widely accepted notion that the actual costs for each cost element should be within the budget. Cost control is List Pdf Formats, thought of as a managerial effort to attain cost goals within a particular environment.
Cost control is not a specific program. Rather, it is a routine activity to be frequently carried out. Cost must be controlled; otherwise, there will be wastage, misappropriation and embezzlement. Checking such wastage and misappropriation of resources is a continuous activity. A firm exercising a better control last year does not mean that it has now been relaxed from the cost control function. Cost control relies heavily on accounting techniques.
Some of the key cost control techniques are responsibility accounting control system, standard costing, budgetary control and cost management ratios. Therefore, cost control includes the routine management of the Design Memorial organizational activities, such as controlling of wastage, misappropriation, loss of work time, set up time etc. The cost control definition suggests that a company should investigate good procedures for finding out the reason why the costs of the Form company are not as per the pre-decided or budgeted costs. Thus, cost control can help a company determine, if it is really spending more than it should actually spend. Though it is not essential to be a finance expert to understand the Dragonfly Funeral | Dragonfly Memorial definition of cost control, planning and actually implementing the cost control techniques can be quite a big challenge. It is Write Resume, essential for the senior level managers to have a good understanding of the cost control software which is a part of effective cost control techniques. Importance of Cost Control. i) It enables the firm to achieve its defined objectives. ii) It leads to proper utilization of the firm’s resources. iii) It ensures the survival and growth of a firm by Funeral Template Design Memorial, preserving its competitive capability iv) It makes sure that organization remains efficient.
“Cost Reduction is to be understood as the achievement of real and permanent reduction in the unit cost of goods manufacture or services rendered without impairing their suitability for the use intended”. Cost Reduction is a systematic effort to Form improve profit margins by eliminating all forms of waste and unnecessary expense without impairing the generation of revenues. Some commonly used synonyms for this activity are profit improvement, cost improvement, and Dragonfly Funeral Template methods improvement. But, regardless of the terminology used, the aim of cost reduction is to offset the Example. Service impact of a squeeze on Funeral Template Design, profits by getting the maximum return for every rupee of funds spent by the company. Cost reduction, should therefore, not be confused with cost saving and cost control. Cost saving could be a temporary affair and Invoice Template Timesheet may be at the cost of quality. Cost reduction implies the retention of essential characteristics and quality of the product and Dragonfly Template Design thus it must be confined to permanent and genuine savings in the costs of manufacture, administration, distribution and selling, brought about by elimination of wasteful and inessential elements form the design of the product and from the Write A Japanese techniques and practices carried out in connection therewith. In other words, the essential characteristics and techniques and quality of the products are retained through improved methods and techniques used and thereby a permanent reduction in the unit cost is achieved. The definition of cost reduction does not however include reduction in expenditure arising from Dragonfly Program Template | Dragonfly Memorial reduction or similar govt. action or the effect of price agreements.
The three fold assumption involved in the definition of cost reduction may be summarized as under:- 1. There is saving in a cost unit. 2. Such saving is Template Timesheet, of a permanent nature. 3. The utility and quality of goods remain unaffected, if not improved. Importance of Funeral Cost Reduction.
i) It leads to an improvement in the competitive capabilities of the company and thereby ensures its survival, growth, and prosperity ii) It ensures reasonable prices to customers by not passing on the inefficiency of the business itself. Purpose for Business Template Cost Control and Cost Reduction. i) To create cash for reinvest in RD. ii) To reduce manufacturing cost to stay competitive. iii) To lower cost of service in order to provide additional services iv) To become more efficient. Reasons for Cost Reduction. i) To increase company value. ii) To get competitive advantage.
iii) To eliminate unnecessary expenses. iv) To reduce price of Program | Dragonfly Design product or service. Difference between Cost Control and Cost Reduction. Tools and Techniques Used For Cost Control and Cost Reduction. Cost Control Techniques.
1) Budgetary Control. 2) Bench Marking. 3) Target Costing. COST CONTROL TECHNIQUES. Budgetary Control is an establishment of budgets relating the responsibilities of Id Badge a policy and the continuous comparison of actual with budgeted results either to secure by individual action the objective of that policy, or to provide a basis for its revision. It is measuring the company’s performance against that of Best-In-Class companies determining how the Best-In-Class achieve those performance levels and using the information as a basis for the company’s targets, strategies and Dragonfly Program Design implementation. Benchmarking is the process of comparing one’s business processes and performance metrics to industry bests and/or best practices from other industries. Dimensions typically measured are quality, time and cost.
In the process of benchmarking, management identifies the best firms in their industry, or in another industry where similar processes exist, and 14 Packing Templates - Excel compare the results and processes of Dragonfly Funeral Template | Dragonfly Design those studied (the “targets”) to one’s own results and processes. In this way, they learn how well the targets perform and, more importantly, the business processes that explain why these firms are successful. Target costing refers to the design of product, and the processes used to produce it, so that ultimately the product can be manufactured at a cost that will enable the firm to make profit when the product is sold at an estimated market-driven price. This estimated price is called target price. Cost Reduction Techniques. 1) Value Analysis and Value Engineering.
2) Quality Control. 3) Business Process Reengineering. 4) Inventory Management. 5) Kaizen Costing. 6) Work Study Method. 1. Value Analysis and Example. Template Cleaning Service Value Engineering. Value Analysis is an Dragonfly Funeral Program Template | Dragonfly Design Memorial activity that typically occurs jointly between purchasing and method engineering. 14 Packing List Templates? This activity is aimed at modifying the specifications of materials, parts, and products to reduce their costs while reducing their original function.
Focus is placed on the value of the product. Value Analysis is also called as Value Engineering. 2. Funeral Template? Quality Control. Quality Control refers to all those functions or activities that must be performed to fill the company’s Quality objectives. Quality Control aims at investigating the root cause for defects indentified by Pmp Application, inspection and take corrective action to Dragonfly Funeral Template | Dragonfly overcome the defects for future production. Quality Control helps to minimize the cost of Example. Quotation Cleaning Service Quotation Inspection and Rejection. Quality Control is an approach to prevent the defects rather than detecting the defects. The ultimate aim is to provide products which are dependable, Satisfactory, Economical.
3. Business Process Reengineering (BPR) A fundamental re-thinking and radical re-design of business processes, to achieve dramatic improvement, in critical contemporary measures of performance such as cost, quality, service and speed to market. Requirement of BPR Process. Fundamental Understanding of the process. Creative thinking to break away from old traditions and assumptions Effective use of Information Technology. 1) State need for change. 2) Identify process of reengineering. 3) Evaluate enablers for Program Template | Dragonfly Design Memorial reengineering (IT HR) 4) Understanding the current process.
5) Create a new process design. 6) Implement the reengineered process. 4. Inventory Management. Inventory Management involves administration, policies, and procedures to reduce in inventory cost. Inventory Management involves the Write development and administration of policies, systems and procedures which will minimize total costs relative to inventory decisions and related functions such as customer service requirements, production scheduling, purchasing and traffic. 5. Kaizen Costing.
Kaizen costing is the process of cost reduction during the manufacturing phase of an Dragonfly Funeral | Dragonfly Memorial existing product. The Japanese word ‘Kaizen’ refers to Introduction Letter | Best continual and Memorial gradual improvement through small activities, rather than large or radical improvement through innovation or large investment technology. 6. Quotation Quotation Service Quotation? Work Study Method. Work Study is a systematic, objective and critical examination of the factors affecting productivity for the purpose of improvement. It uses techniques of method study and work measurement to ensure the best possible use of human and material resources in carrying out a specific activity. The application of cost reduction cost control method in the Aroma Soaps Pvt Ltd. The Aroma Company has an average production of 45,000 soaps per month. Dragonfly Funeral | Dragonfly Design Memorial? The company still purchases the raw materials with a rupee of .1 per ml for acid and How To Write A Japanese Resume special chemicals and .2 rupees per ml for perfumes. And the Dragonfly Program | Dragonfly Design total cost for Business Introduction Template raw materials producing the units for a month will be 500000 rupees. The price for soap is 15 rupees in the market. But the company only Memorial, gets less profit even if they have bulk production.
So the Aroma Company needs to increase the profit rate without affecting any major problems. And recently there is Template, a new company arrived who produces the similar kind of products in Program Design, the market. So there will be a tough competition in the market. Form? If the Aroma Company wants to exist in the market, it’s necessary to maintain the quality of the product and to Dragonfly Template Memorial minimize the cost of How To Write A Japanese Resume production. So the Aroma Company can bring their products in the market with lower cost than the other companies.
So it’s necessary to apply the cost reduction and cost control techniques in the Aroma soaps pvt ltd to increase its profit. So I can suggest two different ways to control and to reduce the Program Template | Dragonfly Design Memorial costs in Introduction Letter | Best Business, the Aroma Company to get a better results in the production and finally in the profit. And they are: 1. Inventory management. 2. Dragonfly Program? Target Costing. Let’s take a look how the inventory management can control and reduce the cost in the Aroma Company. Some of the most important techniques of inventory control systems that can be adopted in the company are: 1. Setting up of various stock levels.
To avoid over-stocking and under stocking of raw materials, the management of Form Aroma Pvt ltd has to decide about the maximum level, minimum level, re-order level, danger level and Dragonfly Funeral | Dragonfly Memorial average level of Business raw materials that are to be kept in Funeral | Dragonfly Design, the store. This will help reduce the risk in production of soaps when they get a bulk order other than their actual production. Id Badge Template? (a) Re-ordering level: It is also known as ‘ordering level’ or ‘ordering point’ or ‘ordering limit’. Funeral Program | Dragonfly Memorial? So in this point, the Aroma co has to re-order or purchase for the raw materials for the production. This level is fixed somewhere between the maximum level and the minimum level in such a way that the How To quantity of materials represented by the difference between the re-ordering level and Dragonfly Template Memorial the minimum level will be sufficient to meet the A Japanese demands of production. Dragonfly Program Template Design Memorial? So this will help the company to maintain a fixed amount of raw materials and help avoid the shortage of the raw materials for the production even if a bulk order gets for Pmp Application the company. (e) Danger Level: Danger level is that level below which the stock should under no circumstances be allowed to fall. Danger level is slightly below the minimum level and therefore the Dragonfly Funeral Design Memorial purchases manager should make special efforts to acquire required materials and stores. In the Write A Japanese Aroma Co they are keeping the raw materials in this type. They only Program Template | Dragonfly Design, purchase the raw materials after using all the exiting raw materials with them.
So this will be a great problem for them to produce more and to minimize the cost. The rates of the Introduction acids and Dragonfly Template | Dragonfly other chemicals are increasing day by day. So this will be a problem if they didn’t stock these items in an average level in the company. The Aroma Co needs to avoid this kind of zero stocking system and try to Form maintain an average stocking system. This will help to decrease the cost of the production. (f) Economic Order Quantity (E.O.Q.): One of the most important problems faced by the purchasing department in the Aroma Co is how much to order at a time.
Purchasing in large quantities involve lesser purchasing cost. But cost of Funeral Memorial carrying them tends to be higher. Likewise if purchases are made in smaller quantities, holding costs are lower while purchasing costs tend to be higher. Hence, the most economic buying quantity or the optimum quantity should be determined by the purchase department by considering the factors such as cost of ordering, holding or carrying. Through this process the company can analyze the cost reduction way to minimize the cost while purchase and handle of the raw materials which will help to reduce the Pmp Application cost of Dragonfly Memorial production.
2. Preparations of inventory budgets. Organizations having huge material requirement normally prepare purchase budgets. The Aroma Co is such kind of organization, so they have to prepare the inventory budgets. The purchase budget should be prepared well in advance. The budget for production and consumable material and for capital and maintenance material should be separately prepared. Sales budget generally provide the basis for preparation of production plans. Therefore, the first step in the preparation of a purchase budget is the establishment of sales budget. Invoice Timesheet Invoice Template? As per the production plan, material schedule is prepared depending upon Program, the amount and return contained in the plan. To determine the net quantities to be procured, necessary adjustments for the stock already held is to be made.
They are valued as standard rate or current market. In this way, material procurement budget can be prepared in the Aroma Co. The budget so prepared should be communicated to Template all departments concerned so that the actual purchase commitments can be regulated as per budgets. Program Memorial? At periodical intervals actual are compared with the budgeted figures and Id Badge Template reported to management which provides a suitable basis for controlling the purchase of materials. 3. Maintaining perpetual inventory system. This is another technique to exercise control over inventory. It is also known as automatic inventory system. The basic objective of this system is to make available details about the quantity and value of stock of Dragonfly Funeral Design Memorial each item at all times. Thus, this system provides a rigid control over stock of materials as physical stock can be regularly verified with the stock records kept in the stores and the cost office of the Aroma Company.
4. Establishing proper purchase procedures. A proper purchase procedure has to be established and adopted to ensure necessary inventory control in the Aroma Co. So the following steps are involved to establish this in the company (a) Purchase Requisition: It is the requisition made by the storekeeper for their various raw material requirements. The initiation of - Excel purchase begins with the receipts of a purchase requisition by the purchase department. (b) Inviting Quotations: The purchase department will invite quotations for supply of goods or raw materials on the receipt of purchase requisition. Program Template | Dragonfly Design Memorial? (c) Schedule of List Templates Pdf Formats Quotations: The schedule of Template Design quotations will be prepared by the purchase department on the basis of Template Timesheet Template quotations received. (d) Approving the supplier: The schedule of quotations is Dragonfly Program, put before the purchase committee who selects the supplier by considering factors like price, quality of Invoice Template Invoice Template materials, terms of payment, delivery schedule etc. (e) Purchase Order: It is the last step and the purchase order is prepared by the purchase department.
It is a written authorization to Funeral Program Template | Dragonfly the supplier to supply a specified quality and quantity of material at the specified time and place mentioned at the stipulated terms. In order to exercise effective control over materials, A.B.C. (Always Better Control) method is of immense use. Under this method materials are classified into | Best Business three categories in Program Template | Dragonfly Design, accordance with their respective values. Write Resume? Group ‘A’ constitutes costly items which may be only 10 to 20% of the total items but account for Dragonfly Program | Dragonfly Design Memorial about 50% of the total value of the stores. A greater degree of control is exercised to preserve these items. Group ‘B’ consists of items which constitutes 20 to 30% of the store items and represent about 30% of the total value of stores. A reasonable degree of care may be taken in order to Form control these items. In the last category i.e. group ‘Q’ about 70 to 80% of the items is covered costing about 20% of the total value. Dragonfly Funeral | Dragonfly Design? This can be referred to as residuary category.
A routine type of care may be taken in the case of third category. This method is also known as ‘stock control according to value method’, ‘selective value approach’ and ‘proportional parts value approach’. If this method is applied with care, it ensures considerable reduction in the storage expenses and it is also greatly helpful in preserving costly items in the Aroma Company. The Aroma Company can also go through the Example. Template Cleaning Service Target costing method to reduce and control the costs in the company. The target costing includes different steps. So the company has to go through these steps to get the best results. The primary steps in the target costing process are: 1. Conduct research. The first step is to review the marketplace in which the Dragonfly Program Template | Dragonfly Design Aroma Company wants to sell products.
The design team in the Aroma Co needs to determine the set of product features that customers are most likely to buy, and A Japanese Resume the amount they will pay for those features. The team must learn about the perceived value of individual features, in Memorial, case they later need to determine what impact there will be on the product price if they drop one or more features. It may be necessary to later drop a product feature if the team decides that it cannot provide the feature while still meeting its target cost. Business Template? At the end of this process, the team has a good idea of the target price at which it can sell the proposed product with a certain set of features, and how it must alter the price if it drops some features from the product. This is the Dragonfly Funeral Template Memorial way to Service fix a price to the soaps they are producing without losing the customers. 2. Calculate maximum cost. The Aroma Company has to provide the design team with a mandated gross margin that the proposed product must earn. By subtracting the mandated gross margin from the projected product price, the team can easily determine the maximum target cost that the product must achieve before it can be allowed into Funeral | Dragonfly Design production. 3. Engineer the product.
The engineers and procurement personnel on the team now take the leading role in creating the product. The procurement staff is particularly important if the product has a high proportion of purchased parts; they must determine component pricing based on the necessary quality, delivery, and quantity levels expected for the product. They may also be involved in outsourcing parts, if this results in lower costs. The engineers must design the product to meet the Quotation Template Quotation cost target, which will likely include a number of design iterations to see which combination of revised features and design considerations results in the lowest cost. 4. Ongoing activities. Once a product design is finalized and approved by the engineers in the Aroma Co, the team is Funeral Design, reconstituted to include fewer designers and more industrial engineers. The team now enters into a new phase of reducing production costs, which continues for the life of the product. For example, cost reductions may come from waste reductions in production (known as kaizen costing), or from How To Resume planned supplier cost reductions. These ongoing cost reductions yield enough additional gross margins for the Aroma Company to further reduce the price of the product over time, in response to Dragonfly Program Template | Dragonfly Design Memorial increases in the level of competition.
These are the two different methods of the cost reduction and cost control techniques I can suggest to the Aroma Co that can be used to reduce and control the cost of the How To products which the company is producing. Is this the Dragonfly Template | Dragonfly Memorial perfect essay for you? Save time and order ?Cost Control and Cost Reduction. essay editing for only $13.9 per page. Top grades and A Japanese Resume quality guaranteed! Relevant essay suggestions for ?Cost Control and Dragonfly Funeral Memorial Cost Reduction. Calculating the cost of goods sold is Templates - Excel Pdf Formats, not just a matter of adding a few invoices to see what was purchased for the inventory. There is Program Template Memorial, more information that is… Reducing production cost by use of information technology. This is a research proposal aimed at reducing production losses in the manufacturing department of an organization.
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It is important to link sociological explanation of gender with other disciplines such as sexuality in order to understand the traditional concepts of gender. Sociology is concerned with the human behavior and how it is shaped by 14 Packing List Templates, the group life. Research on Dragonfly Program gender indicates that the Introduction | Best Template social interactions in the society are influenced by gender. Explanation of gendering has formed a foundation of the theoretical and empirical studies (Morris, 2006). The paper will provide evidence of constant reinforcement of the gender roles. Additionally, the paper will explain the changing gender roles in the society.
A role is an expected behavior, which is associated with the social status. Societal norms dictate the gender roles since they are the rules that determine the privileges and responsibilities that the | Dragonfly Memorial social status accords to a person. Female and males, daughters and sons, and Pmp Application, mothers and Funeral Design Memorial, fathers are statuses that are attached to the gender roles. The social status of the mother calls for a certain set of roles such as loving, nurturing, home making and self-sacrifice. The social status of the father calls for the expected role of the breadwinner or the Quotation Quotation Template Cleaning Service Quotation main provider for the family. Fathers are also disciplinarians, hands on person and the highest decision making authority. The society allows for some levels of flexibility of the gender roles such that in times of rapid change, the Dragonfly Funeral Program Template | Dragonfly Design clarity of the society-imposed gender roles is always at a flux (Morris, 2006). The most important change in the United States labor market is the increase of women in the labor force. Mothers are moving towards employment and the traditional gender roles are always changing. The changes in gender roles leads to a situation whereby the society becomes normless since the traditional gender roles have changed and new norms are yet to be developed.
For instance, the change in gender roles from Free Template, home based unpaid role to Dragonfly Funeral, permanent employment in Template Timesheet Invoice Template, organizations led to a norm less situation. This was particularly aggravated since the mothers with preschool children were on the forefront of the change. Before the Dragonfly Funeral | Dragonfly onset of the Invoice Timesheet modern colonial family, the gender roles were specifically different from the Funeral Program Template Design Memorial usual. Families were larger and the concept of the nuclear family was nonexistent. Working was done in the communal manner whereby the families would work towards a common goal. If it were construction, all members of the extended family would play their role in the project (Aalberg Jenssen, 2007). Quotation Quotation Template! Everyone’s input was set even though the Funeral Memorial men were the main technical people as it is today. However, the colonial and Christian backed notion of the List family unit led to the creation of a new norm in Program | Dragonfly Design Memorial, the society, which placed the men as main providers for their family. The extended family was increasingly becoming annihilated from the decision making process since most of the economic changes did not permit them to Template Timesheet, work in a certain manner. Creation of the ideal family was solely dependent on the newly formed norms.
These norms of the patriarchal society have dominated the society leading to the development of a certain perception of the gender roles until recently when their fundamental foundations have been tested. Statuses and roles in the society allow the people to live in consistent and predictable manner (Aalberg Jenssen, 2007). The roles and Dragonfly Funeral Program Template Design, statuses work hand in hand with the established norms to prescribe the Timesheet | Design Invoice Template behavior of the society and Template, ease the interaction between the people that occupy different social statuses and roles regardless of whether the Free Template interacting parties have prior encounters with each other. Predictability is insidious since when the normative roles are too rigid, the freedom of action is greatly hindered. Rigid definition of the social roles has led to the development of stereotypes concerning the gender roles whereby the oversimplification of the conceptions of the people that belong to the same social statuses leads to the discrimination of other people.
However, in rare occasions, the stereotypes can include positive aspects. Traditional stereotypes of the Dragonfly Program Template Memorial gender roles are developed according to the traits that the social groups are supposed to possess. 14 Packing List Templates - Excel Pdf Formats! Women are presented as flighty and beyond the control. Funeral Program | Dragonfly Design Memorial! This assertion is mainly developed due to biological fact that they possess ranging hormones that predisposes them to unpredictable emotional based judgments. The assignment of the aforementioned stereotypes is uncalled for Business Introduction | Best Business Template since there is Dragonfly Funeral | Dragonfly Design a tendency of developing sexist attitudes towards the women (Aalberg Jenssen, 2007). The society is at risk of assuming that the women are inferior due to the inability of acting rationally. Templates - Excel! It is important to note that not only women experience negative gender based stereotypes. The prominence of the negative stereotypes on Funeral Program Template | Dragonfly Design Memorial women comes from the fact that the social statuses occupied by women are more stigmatized than the ones occupied by men. For instance, women are more likely to occupy statuses inside and outside the Invoice Timesheet | Design Invoice Template home setting that are deemed inferior compared to the men.
The beliefs of inferiority of women due to their biological make up are traditionally reinforced and later used as a basis for sexist discrimination. Sexism thrives on the patriarchal systems, which have male dominance and overt discrimination of women. Patriarchy exhibits male centered norms hence it is androcentric. Sexist beliefs are reinforced when patriarchy and Dragonfly Template Design, androcentricism combine to propel the How To A Japanese Resume notion that the gender norms are biological and permanent. For instance, the belief those women are unsuitable for any other role apart from the Funeral Template Design domestic chores has been a major hindrance of development among the societies in Pmp Application Form, the developing world. This is the case mainly because there is a preference of the male children when it comes to Design Memorial, education opportunities. Templates Pdf Formats! The perception has led to the installation of the male members of the society as the authors, disseminators and Dragonfly Program | Dragonfly Design Memorial, enforcers of the gender based roles. There has always been a considerable level of confusion regarding the Pmp Application differences between sex and gender. However, increasing research has led to the development of more awareness on the major aspects that distinguish sex from gender.
Sex is biological since it focuses on Dragonfly Funeral Program Template Memorial the anatomical features that distinguish a male from female and Pmp Application, vice versa. The biological definition of the females and males focuses on the genetically make up, hormones, anatomy and Dragonfly Program Template Memorial, other features that come from the physiology. Gender is a social construct. It is the Business Letter Template social and cultural aspects of the male and female that have been propounded though the different social contexts. Sex only applies in the distinction of the male and female while gender determine who is masculine or feminine. Sex is ascribed to the person at the time of birth while gender has to be learnt from the norms and practices of the society. Evidence reinforcing traditional gender roles. Gender roles are evident in Dragonfly Funeral Template Design, the mainstream media. Media prays women as nurturing and gentle since they have to take care of other members of the society.
They are often concerned with their appearance and that have to ensure that they have the right appearance and poise since it is required of them to Template Timesheet | Design, ascribe to Program Template Memorial, the norms imposed on Write them by the society. Women are also depicted as emotional and they make their decisions according to how they feel even when the Program evidence points out that the decision based on feelings is unattainable. Men are depicted as logical since they try to attain the best outcome out of the situation that they are undergoing. Competitiveness is a major aspect of the male gender role that comes out in the media. For instance, men watch and participate in rough sports to Introduction | Best Business Template, display their competitiveness. Men are also displayed as aloof in Dragonfly Funeral | Dragonfly Memorial, that they work alone towards the attainment of Free Template, a certain goal. However, when they work in a group, there is always a high degree of dominance of the group decisions by a certain member. This member is the alpha male and is independent. The media also sells the proposition that men are more dominant over the women. The media portrays the Program Template Design Memorial women as emphatic more than it portrays their male counterparts. The media is more likely to display women as sex objects as opposed to the men.
Media is awash with necessary images of women that create a surreal expectation. The female body is normally used to advertise things that are sexual in nature. For instance, the video games display women with large breasts and attractive. Their role to the development of the plot is List Templates Pdf Formats usually limited since they are only in the video game for their sexual aspects (Aalberg Jenssen, 2007). There is also constant pressure among the women to attain certain standards of beauty due to the constant reinforcement of some perceptions of what makes one beautiful. Some of the media content places pressure on women on | Dragonfly Memorial not only their bodies but also their attractiveness and Pmp Application, marital status through content full of beautiful, young and single women (Morris, 2006). Women often dress in a provocative manner compared to men due to the media imposed stereotype that the women have to maintain a certain appearance. Media programs display the teenage girls as overtly passive. The teenage girl in Funeral Program Template | Dragonfly Memorial, the media is concerned with her appearance, shopping or relationships, which are superficial topics. The teenage girls that stray from the norm always end up being outlasted since they chose better topics such as career development.
The irony of this stereotype is that the girls are the ones that are responsible for hindering their own development while the society seems innocent (Morris, 2006). The reality is that the society has engineered the societal norms with accuracy and there is no way that one can distance the Templates Pdf Formats society role in the media stereotype creation. Media also reinforces the traditional roles of the women and men by indicating the men as the better-paid employees in Dragonfly Template | Dragonfly Design Memorial, the organization. The media has the ability to come up with the right approach to the women but it seeks to propound the real life experiences of the women. The job positions displayed in the media are better paying and more prestigious when they are occupied by men (Aalberg Jenssen, 2007). The occasional strong woman figure is juxtaposed with a lower cadre employee with a sense of Invoice Template Timesheet | Design Invoice, amiability and Dragonfly Program | Dragonfly Design, social acceptance.
The media will make the Templates - Excel lower cadre employee look better in the audience compared to Dragonfly Funeral, the executives. The executives are always displayed as sad members of the society whose life rotates around the work situation. Their distinction from the How To job is highly unlikely since they exist only to Dragonfly Template | Dragonfly Design, work since they cannot fulfill the traditional roles (Morris, 2006). The conspicuous effort of the media to display the women in certain manner has led to the propulsion of the notion that there are some roles that the women have to 14 Packing List - Excel Pdf Formats, fulfill failure of which they have to accept the Dragonfly Program Template | Dragonfly Design description accorded to them as empty mechanistic people (Morris, 2006). The homemakers in the media are lauded for their selfless efforts in the sustenance of the family unit and their knack for performance. This leads to the reinforcement of the traditional gender role for the women as the homemakers due to their nurturing role.
Downplaying the input of the single executive in the workplace is a sexist move meant to propound the notion that women re inferior to men. Effects of exposure to media. Media is a major influencer among the young generation members. The children that are exposed to multiple gender images will most likely adopt the stereotype since it is a norm. Pmp Application! Fewer children will work with the counter stereotype. The stereotypes have negative effects of lowering the self-esteem and dignity of women. Some of them are changing their outlook since they have mounting dissatisfaction with their bodies (Aalberg Jenssen, 2007). Images of lonely and isolated executives have the Dragonfly Funeral Program Memorial effect of hindering the career development among women. The media reinforced gender roles regarding the behavior of men and women leading to entrenchment of the practices of the society along the Pmp Application gender roles.
Studies indicate that TV viewership can reinforce the Template | Dragonfly Memorial attitudes of the women towards themselves and subjects such as career. The consistent messages passed through the mainstream media have two effect, in Pmp Application, the first instance; the consistent messages can reinforce the traditional beliefs such that the Dragonfly Funeral Design women that were trying to work against Quotation Example. Template Service Quotation the grain are forced to conform to the traditional perceptions of the gender roles. The second effect of the media is the creation of new perceptions of gender whereby there are new aspects of gender that all the women learn. Changing perceptions can alter the gender roles if they are strong enough. In conclusion, traditional gender roles persist due to the increasing reinforcement of the said roles by the media.
Media depiction of the two genders leads to the reinforcement of the traditional gender roles whereby the boys are termed to be different from the girls. The media also portrays what becomes of the women or men that do not work according to the gender roles since they become pariahs in the society (Aalberg Jenssen, 2007). In order to be a member of the society, a person is forced to conform to the gender roles. Aalberg, T. Jenssen, A.T. (2007). Gender stereotyping of political candidates: An experimental study of political communication, Nordicom Review, 28, 17-32.
Morris, P. (2006,). Gender in print advertisements: A snapshot of representations from around the world. Funeral Template | Dragonfly Memorial! Media Report to Women, 34, 13-20. Client: (Berlin, G.K., CA) Topic title: Leadership shortfalls in Blue Chips