COMPANY:

DATA ON COMPANY CAPITAL RESERVES 800,000 0 TOP MANAGEMENT DECISIONS 0 -130800 maintain the production capacityrenew equipment CONSTRAINTS 0 <INITIAL CAPITAL keep control of the company

Medical Express
PERIOD: 1

ESTIMATED
PRODUCT 1 SALES QUANTITY PRODUCT 2

ACTUAL

200000

185322 9394
-130800 -1078146

PRODUCTION EQUIPMENTS EQUIPEMENT ACQUISITION PRICE per item DEPRECIATION PERIOD NB OF WORKING HOURS per equipment (new) SALESMEN SALESMAN HIRING COST per year SALESMAN FIRING COST LOAN LOAN INTEREST FIXED COSTS TREASURY CLIENT CREDIT STOCKS PROD1 STOCKS PROD2 STOCKAGE COST (per 1000 itemS) OUTSOURCING SERVICES COST (MARKET STUDIES) DIVIDENDS FISCAL DEBTS DATA ON ECONOMIC ENVIRONMENT SUPPLIER DELAY BANK LOAN INTEREST LOAN REIMBURSEMENT RATES LOAN REIMBURSEMENT PERIOD LOAN REIMBURSEMENT DELAY CURRENT ACCOUNT OVERDRAFT INTEREST CURRENT ACCOUNT INTEREST TAX ON PROFIT

10 80,000 5 years

sustainable development

10000
297000 257169

PROFIT TREASURY
decrease over time especially towards the end of period (years 4 and 5)

2000 hours 0 46,000 92,000 0 0 460,000 0 0 0 0 0.50 BUY INFORMATION OR ACCESS RIGHTS 0 0 0 10

automaticaly if not 0 used

70,000

<=CURRENT ASSETS 10% of the due credit payable with one year delay

0 allocation/ payment profit tax payment

2 months 10% 3 5 years 2 years 18% 4% 34% DATA ON PRODUCTS nb. of equipment hours per item materials cost per item 4.20 116.00 PRODUCTION DECISIONS

PRODUCTION COST ESTIMATIONS

labour cost per item

QUANTITIES Nb of equipments per product cost per product item 5 5 10 <= Nb of equipments equipment cost per hour 8 333333 supplier credit 5.40 176.00 needed working hours 10000 10000 20000 nb of needed equipments 5 5 10 cost of machinery (depreciation) 80000 80000 160000 cost of materials 840000 1160000 2000000 labour cost 160000 520000 680000

total production costs

1000000 1680000

Product 1 Product 2

0.05 1

0.80 52.00

200000 10000 CONSTRAINT

2840000

unused equipment

0.00

0.00

NEW equipment

0.00

0.00

DATA ON MARKET MIN SALE PRICE Product 1 Product 2 10.00 180.00 MAX SALE PRICE 13.00 300.00 SALES PRICE POTENTIAL DEMAND 250000 15000 11 240

SALES DECISIONS

total equipment depreciation

ACTUAL SOLD QUANTITIES
2200000 2400000 4600000 142000 6000

160000 ACTUAL TURNOVER

1562000 1440000 3002000

SALES FORCE (Nb of salesmen)

SALE QUANTITIES ESTIMATED TURNOVER 6 4 200000 10000

STOCKS
58000 4000

STOCKS VALUE
313200 704000

1017200

actual client receivable 256767 236712 493479

Product 1 Product 2

MARKETING BUDGETS RECCOMENDATIONS (% OF THE PRODUCT TURNOVER ) COMMUNICATION SALES FORCE MIN MAX MIN MAX 4% 12% 8% 3% 10% 7% MARKETING MIX

BUDGETS RECCOMENDATIONS COMMUNICATION MIN 15% 13% Product 1 Product 2 88,000 72,000 MAX 264,000 240,000 MIN 176,000 168,000 MAX SALES FORCE MIN NB SALESMEN MAX NB SALESMEN 330,000 3.83 7.17 312,000 3.65 6.78

MARKETING MIX ESTIMATED EFFECTS

PRICE

COMMUNICAT ION BUDGET SALES FORCE BUDGET

CREDIT CLIENT (DUE PAYEMENTS DELAY)

0 100% Product 1 100% Product 2

PRICE

COMMUNICATION BUDGET

SALES FORCE BUDGET

CREDIT CLIENT (DUE PAYEMENTS DELAY)

GLOBAL EFFECT 7% 23%

Product 1 Product 2

40% 25%

25% 20%

25% 20%

10% 35%

27% 13%

20% 15%

21% 12%

estimated estimated SOLD activated estimated QUANTITIE market demand STOCKS S 74% 185322 14678 185322 63% 9394 606 9394

MARKETING DECISIONS
PRICE COMMUNICAT SALES FORCE (Nb of ION BUDGET salesmen) CREDIT CLIENT (nb. DAYS)

ESTIMATED SALES & MARKETING COSTS

PRICE COMMUNICATION BUDGET SALES FORCE (salaries)

Product 1 Product 2

11 240

210000 180000

6 4 10 0

60 60

Product 1 Product 2

11 240

210,000 180,000 390,000

TOTAL NB OF SALESMEN UNUSED SALESMEN

total sales cost 486,000 364,000 460,000 850,000

276,000 184,000 0

CREDIT CLIENT (receivables) 361,644 394,521

756,164

EXTRACOST OF FIRED SALESMEN

THE UNUSED SALESMEN WILL BE AUTOMATICALLY FIRED INCURRING AN ADDITIONAL COST

ENTERPRISE_NAME
ECHIPA 4

PERIOD
1

DECISIONS
GENERAL DECISIONS
CAPITAL INCREASE DIVIDENDS PAYMENT 0 0 70,000 0 0 0

FINANCIAL DECISIONS
LOAN INCREASE LOAN REIMBURSEMENT LOAN INTEREST PAYMENT PROFIT TAX PAYMENT

PRODUCTION DECISIONS
NB OF EQUIPMENT TO BUY NB OF EQUIPMENT TO SALE PRODUCT 1 QTY TO PRODUCE PRODUCT 2 QTY TO PRODUCE 0 0 200000 10000

SALES DECISIONS
PRODUCT 1 QTY TO SALE PRODUCT 1 PRICE PRODUCT 1 nb salesmen PRODUCT 2 QTY TO SALE PRODUCT 2 PRICE PRODUCT 2 nb of salesmen NB OF SALESMEN TO HIRE NB OF SALESMEN TO FIRE 200000 11 6 10000 240 4 10 0

MARKETING DECISIONS
PRODUCT 1 COMM BUDGET PRODUCT 2 COMM BUDGET PRODUCT 1 NB OF CREDIT DAYS PRODUCT 2 NB OF CREDIT DAYS 210000 180000 60 60

ENTERPRISE PARAMETERS
INITIAL STATUS DECISIONS
INCREASE CAPITAL DIVIDENDS RESERVES LOAN LOAN INTEREST EQUIPMENTS DEPRECIATION TREASURY CLIENT CREDIT SUPPLIERS DEBTS FISCAL DEBTS SALESMEN STOCKS PRODUCT 1 STOCKS PRODUCT2 0 0 0 0 153000 10 0 0 756164 800,000 0 0 0 0 10 0 0 -130800 70,000 0 0

OBJECTIVES FIXED ASSETS TURNOVER PROFIT MARKET SHARE PRODUCT 1 MARKET SHARE PRODUCT 2 ??? ??? ??? 4600000 297000

DEBTS (BORROWED RESSOURCES) TREASURY SOLD

556333 257169

ERPRISE PARAMETERS
DECISIONS
DECREASE

FINAL STATUS
ESTIMATED 800,000 0 0 0 0 0 70,000 0 10 160000 257169 0 756164 0 ACTUAL 800,000 0 -130,800 70,000 0 10 160,000 257,169 493479

0 0

153000 10

0 10 58000 4000

RESULTS 640000 3002000 -130800

1481479 -1078146

PROFIT AND LOSS

ESTIMATED
MAIN ACTIVITY PRODUCTION SALES STOCKS TOTAL REVENUES PRODUCTION EXPENSES MATERIAL OUTSOURCING (SERVICES) COMMUNICATION MARKET STUDIES HUMAN RESOURCES DIRECT LABOUR WAGES SALES FORCE HIRE SALARIES SALES FORCE FIRE COMPENSATIONS STOCKING COSTS DEPRECIATIONS FIXED COSTS TOTAL EXPENSES MAIN ACTIVITY RESULT (PROFIT/LOSS) FINANCIAL ACTIVITY FINANCIAL REVENUES FINANCIAL EXPENSES FINANCIAL RESULT (PROFIT/LOSS) 4600000 4600000 2000000 390000

ACTUAL
3002000 1017200 4019200 2000000 0 390000 0 0 0 680000 460000 0 0 160000 460000 4150000 -130800

680000 460000 0 0 160000 460000 4150000

0 0 0 0

RESULT (GROSS PROFIT/LOSS)

TAX ON PROFIT

450000
153000

-130800
0

NET RESULT (NET PROFIT/LOSS)

297000

-130800

BALANCE
ESTIMATED ACTIV FIXED ASSETS EQUIPMENTS DEPRECIATION MOBILE ASSETS STOCKS CLIENTS CREDIT TREASURY TOTAL ACTIV PASSIV OWN RESSOURCES CAPITAL RESERVES NET PROFIT/LOSS BORROWED RESSOURCES LOANS SUPPLIERS CREDIT FISCAL DEBTS TREASURY OVERDRAFT TOTAL PASSIV 640000 800000 160000 1013333 756164 257169 1653333 ACTUAL 640000 800000 160000 1510679 1017200 493479 0 2150679

1097000 800000 0 297000 556333 70000 333333 153000 0

669200 800000 0 -130800 0 1481479 70000 333333 0 1078146 0

1653333
0

2150679
0

TREASURY
ESTIMATED INCOMES FROM MAIN ACTIVITY TURNOVER FINANCIAL INCOMES INTERESTS TOTAL INCOMES RESOURCES UTILISATION IN MAIN ACTIVITY PRODUCTION EXPENSES MATERIALS DIRECT LABOUR SALES FORCE SALARIES COMMUNICATION MARKET STUDIES STOCKAGE EXPENSES FIXED EXPENSES FINANCIAL EXPENSES PAID INTERESTS BANK CREDIT CURRENT ACCOUNT OVERDRAFT TAX ON PROFIT TOTAL EXPENSES ON MAIN ACTIVITY INCOMES FROM STRUCTURAL VARIANCES CAPITAL INCREASE LOAN INCREASE ASSETS SALE (OLD EQUIPMENTS) SUPPLIERS CREDIT INCREASE CLIENTS CREDIT DECREASE FISCAL DEBTS INCREASE TOTAL STRUCTURAL INCOMES STRUCTURAL EXPENSES CAPITAL DECREASE DIVIDENDS DISTRIBUTION LOAN DECREASE INVESTMENTS SUPPLIERS CREDIT DECREASE CLIENTS CREDIT INCREASE FISCAL DEBTS DECREASE TOTAL STRUCTURAL EXPENSES TOTAL RESOURCES TOTAL EXPENSES TREASURY SOLD PREVIOUS TREASURY SOLD 4600000 0 4600000 ACTUAL 3002000

3002000

2000000 680000 460000 390000 0 0 460000 0 0 0 0 3990000 0 70,000 0 333333 0 0 403333.3333 0 0 0 0 0 756164 0 756164 5003333.333 4746164 257169 0

2000000 680000 460000 390000 0 0 0 460000 0 0 0 0 0 3990000 0 70,000 0 333333 0 0 403333.3333 0 0 0 0 0 493479 0 493479 3405333 4483479 -1078146 0

FINAL TREASURY SOLD

257169

-1078146

FINANCIAL STATEMENT
IDENTIFIERS
PERIOD ENT ID ACTIVITY 1 Medical Express

INDICATORS
TURNOVER STOCKS ALL REVENUES ALL EXPENSES PROFIT FIXED ASSETS TREASURY RECEIVABLES LIABILITIES CAPITAL RESERVES NB OF EMPLOYEES 3002000 1017200 4019200 4150000 -130800 640000 0 493479 1481479 800000 0 10