BUSINESS DECISION SCENARIOS

Company Products & Services

BUSINESS DECISION SCENARIOS

CONTENTS

Page:

      BUSINESS DECISION SCENARIOS FOR THE INDUSTRY

1

~ .... HISTORIC FINANCIAL DATA

2

~ .... Historic Balance Sheet

3

~ ~ ...... Historic Costs & Margins

4

~ ~ ........ Historic Financial Ratios & Margins

5

~ ~ .......... Historic Operational Ratios & Margins

6

~ .... Financial forecast notes

7

~ .... BUSINESS DECISION SCENARIO FORECASTS

8

~ .... Base Forecast : Median Market Scenario Balance Sheet Forecast

9

~ ...... Base Forecast : Median Market Scenario Operational Costs Forecast

10

~ ........ Base Forecast : Median Market Scenario Financial Ratios

11

~ .......... Base Forecast : Median Market Scenario Operational Margins

12

~ .... Marketing Expenditure Balance Sheet Forecast

13

~ ...... Marketing Expenditure Operational Costs Forecast

14

~ ........ Marketing Expenditure Financial Ratios

15

~ .......... Marketing Expenditure Operational Margins

16

~ .... New Product Development Balance Sheet Forecast

17

~ ...... New Product Development Operational Costs Forecast

18

~ ........ New Product Development Financial Ratios

19

~ .......... New Product Development Operational Margins

20

~ .... Market Segmentation Balance Sheet Forecast

21

~ ...... Market Segmentation Operational Costs Forecast

22

~ ........ Market Segmentation Financial Ratios

23

~ .......... Market Segmentation Operational Margins

24

~ .... New Plant + Equipment Investment Balance Sheet Forecast

25

~ ...... New Plant + Equipment Investment Operational Costs Forecast

26

~ ........ New Plant + Equipment Investment Financial Ratios

27

~ .......... New Plant + Equipment Investment Operational Margins

28

~ .... New Technology Investment Balance Sheet Forecast

29

~ ...... New Technology Investment Operational Costs Forecast

30

~ ........ New Technology Investment Financial Ratios

31

~ .......... New Technology Investment Operational Margins

32

~ .... Distribution Channel Improvement Balance Sheet Forecast

33

~ ...... Distribution Channel Improvement Operational Costs Forecast

34

~ ........ Distribution Channel Improvement Financial Ratios

35

~ .......... Distribution Channel Improvement Operational Margins

36

~ .... Cost Structure Improvement Balance Sheet Forecast

37

~ ...... Cost Structure Improvement Operational Costs Forecast

38

~ ........ Cost Structure Improvement Financial Ratios

39

~ .......... Cost Structure Improvement Operational Margins

40

~ .... Price Cutting Effect Balance Sheet Forecast

41

~ ...... Price Cutting Effect Operational Costs Forecast

42

~ ........ Price Cutting Effect Financial Ratios

43

~ .......... Price Cutting Effect Operational Margins

44

~ .... Price Increase Effect Balance Sheet Forecast

45

~ ...... Price Increase Effect Operational Costs Forecast

46

~ ........ Price Increase Effect Financial Ratios

47

~ .......... Price Increase Effect Operational Margins

48

~ .... Quality Improvement Balance Sheet Forecast

49

~ ...... Quality Improvement Operational Costs Forecast

50

~ ........ Quality Improvement Financial Ratios

51

~ .......... Quality Improvement Operational Margins

52

~ .... Export Sales Improvement Balance Sheet Forecast

53

~ ...... Export Sales Improvement Operational Costs Forecast

54

~ ........ Export Sales Improvement Financial Ratios

55

~ .......... Export Sales Improvement Operational Margins

56

~ .... Personnel + Staff Improvement Balance Sheet Forecast

57

~ ...... Personnel + Staff Improvement Operational Costs Forecast

58

~ ........ Personnel + Staff Improvement Financial Ratios

59

~ .......... Personnel + Staff Improvement Operational Margins

61

~ .... Financial data definitions

INDEX

HISTORIC FINANCIAL DATA

BUSINESS DECISION SCENARIOS ISSUES

F_H - FIN_HIST.HTM   HISTORIC FINANCIAL DATA

 Financial Definitions

BUSINESS DECISION SCENARIOS

FINANCIAL DATA FORECAST

BUSINESS DECISION SCENARIOS BASED BALANCE SHEET FORECASTS


The BUSINESS DECISION SCENARIOS BALANCE SHEET FORECASTS section gives a series of Balance Sheet Forecasts for the industry using a number of assumptions relating to the business decisions available to the management of the industry.

The Balance sheet forecast given shows the effects of business improvements which company management are likely to recommend:

BUSINESS DECISION SCENARIOS

- Base Forecast : Median Market Scenario

- Marketing Expenditure
- New Product Development
- Market Segmentation
- New Plant + Equipment Investment
- New Technology Investment
- Distribution Channel Improvement
- Cost Structure Improvement
- Price Cutting Effect
- Price Increase Effect
- Quality Improvement
- Export Sales Improvement
- Personnel + Staff Improvement

Managers in the industry will, in both the short-term and the long-term, have vital decisions to make regarding the business improvements, margins and profitability and these decisions will need to be evaluated in light of the customers, markets, competitors, products, industry and internal factors. The scenarios given isolate a number of the most important factors and provide balance sheet forecasts for each of the scenarios.

The data provides a short and medium term forecast covering the next 6 years for each of the Forecast Financial and Operational items. The Financial and Operational Data sections show each of the items listed below in terms of forecast data and covers a period of the next 6 years.

Base Forecast : Median Market Scenario

F0M|     MEDIAN  FORECAST : Financials

G0M|     MEDIAN  FORECAST : Margins & Ratios

Marketing Expenditure

F01|     MARKETING EXPENDITURE : Financials

G01|     MARKETING EXPENDITURE : Margins & Ratios

New Product Development

F02|     NEW PRODUCT DEVELOPMENT : Financials

G02|     NEW PRODUCT DEVELOPMENT : Margins & Ratios

Market Segmentation

F03|     MARKET SEGMENTATION : Financials

G03|     MARKET SEGMENTATION : Margins & Ratios

New Plant + Equipment Investment

F04|     NEW PLANT + EQUIPMENT INVESTMENT : Financials

G04|     NEW PLANT + EQUIPMENT INVESTMENT : Margins & Ratios

New Technology Investment

F05|     NEW TECHNOLOGY INVESTMENT : Financials

G05|     NEW TECHNOLOGY INVESTMENT : Margins & Ratios

Distribution Channel Improvement

F06|     DISTRIBUTION CHANNEL IMPROVEMENT : Financials

G06|     DISTRIBUTION CHANNEL IMPROVEMENT : Margins & Ratios

Cost Structure Improvement

F07|     COST STRUCTURE IMPROVEMENT : Financials

G07|     COST STRUCTURE IMPROVEMENT : Margins & Ratios

Price Cutting Effect

F08|     SHORT-TERM PRICE CUTTING EFFECT : Financials

G08|     SHORT-TERM PRICE CUTTING EFFECT : Margins & Ratios

Price Increase Effect

F09|     SHORT-TERM PRICE INCREASE EFFECT : Financials

G09|     SHORT-TERM PRICE INCREASE EFFECT : Margins & Ratios

Quality Improvement

F10|     QUALITY IMPROVEMENT : Financials

G10|     QUALITY IMPROVEMENT : Margins & Ratios

Export Sales Improvement

F11|     EXPORT SALES IMPROVEMENT : Financials

G11|     EXPORT SALES IMPROVEMENT : Margins & Ratios

Personnel + Staff Improvement

F12|     PERSONNEL + STAFF IMPROVEMENT : Financials

G12|     PERSONNEL + STAFF IMPROVEMENT : Margins & Ratios

FIN_DEFI.HTM FINANCIAL DEFINITIONS

INDEX

Balance Sheet Base Forecast : Median Market Scenario, 8
Balance Sheet Cost Structure Improvement, 36
Balance Sheet Distribution Channel Improvement, 32
Balance Sheet Export Sales Improvement, 52
Balance Sheet Historic, 2
Balance Sheet Market Segmentation, 20
Balance Sheet Marketing Expenditure, 12
Balance Sheet New Plant + Equipment Investment, 24
Balance Sheet New Product Development, 16
Balance Sheet New Technology Investment, 28
Balance Sheet Personnel + Staff Improvement, 56
Balance Sheet Price Cutting Effect, 40
Balance Sheet Price Increase Effect, 44
Balance Sheet Quality Improvement, 48
BUSINESS DECISION SCENARIO FORECASTS, 7

Costs & Margins Historic, 3

Financial data definitions, 61
Financial forecast notes, 6
Financial Ratios Base Forecast : Median Market, 10
Financial Ratios Cost Structure Improvement, 38
Financial Ratios Distribution Channel Improvement, 34
Financial Ratios Export Sales Improvement, 54
Financial Ratios Market Segmentation, 22
Financial Ratios Marketing Expenditure, 14
Financial Ratios New Plant + Equipment Investment, 26
Financial Ratios New Product Development, 18
Financial Ratios New Technology Investment, 30
Financial Ratios Personnel + Staff Improvement, 58
Financial Ratios Price Cutting Effect, 42
Financial Ratios Price Increase Effect, 46
Financial Ratios Quality Improvement, 50
Financial Ratios & Margins Historic, 4

HISTORIC FINANCIAL DATA, 1

Operational Costs Base Forecast : Median Market, 9
Operational Costs Cost Structure Improvement, 37
Operational Costs Distribution Channel Improvement, 33
Operational Costs Export Sales Improvement, 53
Operational Costs Market Segmentation, 21
Operational Costs Marketing Expenditure, 13
Operational Costs New Plant + Equipment Investment, 25
Operational Costs New Product Development, 17
Operational Costs New Technology Investment, 29
Operational Costs Personnel + Staff Improvement, 57
Operational Costs Price Cutting Effect, 41
Operational Costs Price Increase Effect, 45
Operational Costs Quality Improvement, 49
Operational Margins Base Forecast : Median Market, 11
Operational Margins Cost Structure Improvement, 39
Operational Margins Distribution Channel Improvement, 35
Operational Margins Export Sales Improvement, 55
Operational Margins Market Segmentation, 23
Operational Margins Marketing Expenditure, 15
Operational Margins New Plant + Equipment Investment, 27
Operational Margins New Product Development, 19
Operational Margins New Technology Investment, 31
Operational Margins Personnel + Staff Improvement, 59
Operational Margins Price Cutting Effect, 43
Operational Margins Price Increase Effect, 47
Operational Margins Quality Improvement, 51
Operational Ratios & Margins Historic, 5

CONTENTS

Base Forecast : Median Market Scenario
BUSINESS DECISION SCENARIO FORECASTS
Cost Structure Improvement
Distribution Channel Improvement
Export Sales Improvement
HISTORIC FINANCIAL DATA
Market Segmentation
Marketing Expenditure
New Plant + Equipment Investment
New Product Development
New Technology Investment
Personnel + Staff Improvement
Price Cutting Effect
Price Increase Effect


HISTORIC FINANCIAL DATA
BUSINESS DECISION SCENARIO FORECASTS
Base Forecast : Median Market Scenario
Marketing Expenditure
New Product Development
Market Segmentation
New Plant + Equipment Investment
New Technology Investment
Distribution Channel Improvement
Cost Structure Improvement
Price Cutting Effect
Price Increase Effect
Quality Improvement
Export Sales Improvement
Personnel + Staff Improvement