Premium Essay

D Department of Choice Chocolate

In: Business and Management

Submitted By komalsahu
Words 824
Pages 4
Good and poor examples of executive summaries
This is a GOOD example from an Accounting & Finance assignment.
Footnote
Executive Summary

This report provides an analysis and evaluation of the current and prospective profitability, liquidity and financial stability of Outdoor Equipment Ltd. Methods of analysis include trend, horizontal and vertical analyses as well as ratios such as Debt, Current and Quick ratios. Other calculations include rates of return on Shareholders Equity and Total Assets and earnings per share to name a few. All calculations can be found in the appendices. Results of data analysed show that all ratios are below industry averages. In particular, comparative performance is poor in the areas of profit margins, liquidity, credit control, and inventory management.

The report finds the prospects of the company in its current position are not positive. The major areas of weakness require further investigation and remedial action by management.Recommendations discussed include: improving the average collection period for accounts receivable· improving/increasing inventory turnover· reducing prepayments and perhaps increasing inventory levels

The report also investigates the fact that the analysis conducted has limitations. Some of the limitations include: forecasting figures are not provided nature and type of company is not known nor the current economic conditions data limitations as not enough information is provided or enough detail i.e. monthly details not known results are based on past performances not present |

subject matter

methods of analysis

Findings

Conclusions

Recommendations (note that conclusions and recommendations can be bulleted)

Limitations of the report. |
Excerpt from Woodward-Kron, R. (1997) Writing in Commerce: a guide to assist Commerce students with assignment writing, (Revised...

Similar Documents

Premium Essay

Case Study

...Rogers’ Chocolates Formulation and Implementation in Single Business Firms 1. Strategic issue or problem statement With the mission of committing towards the production and marketing of fine products that reflect/maintain excellence and quality, Roger’s chocolate company has an opportunity to attain this in the premium chocolate market which has been growing annually at a rate of 20%. The success determinant of the premium market is quality and brand market, prerequisites (excellence, quality and brand) which Roger’s has the ability to meet this criterion. 2. Explanation of the Strategic issue or problem statement Identification of opportunities has been considered by various scholars, Shane & Venkatraman (2000), Gaglio & Katz (2001) and Ardichvili, Cardozo & Ray (2003) as a fundamental component in business formulation and implementation strategy. In addition, opportunity is identified in form of unsolved problems, creation of opportunities via ingenuity and creativity, inefficient processes or unmet needs. In Rodgers’ Chocolates case, opportunity exists in form of unmet needs. As indicated, even though premium chocolates are more like the imported roses in the sense that they are not considered as life’s necessities, more people still want them. Such is the case of Canada,( the major Rogers market share) where more people appreciate chocolates hence increasing the premium chocolate market share by 20% each year with a market size amounting to millions (US$ 167) in year 2006...

Words: 3982 - Pages: 16

Premium Essay

Marketing

...process The thought process of selecting a logical choice from the available options. When trying to make a good decision, a person must weigh the positives and negatives of each option, and consider all the alternatives. For effective decision making, a person must be able to forecast the outcome of each option as well, and based on all these items, determine which option is the best for that particular situation.(Williamson 1995)  Social factors and personal factors The facts and experiences that influence individuals' personality, attitudes and lifestyle. The marketing department of a business needs to take into account the various social factors characteristic of the consumer groups it is targeting to help increase a product's appeal to those potential buyers. (Siotis, J. 1999) Consumer behavior is defined as “all psychological, social & physical behavior of potential customers as they become aware of, evaluate, purchase, consume, & tell others about product & services. Consumer behavior is an attempt to understand & predict human actions in the buying role. It has assumed growing importance under market-oriented or customer oriented marketing planning & management.  Background of the company The food company which I have chosen is the mars international chocolates they have started their operation from as early as 1892. And they are pioneer in the confectionary industry. And it is the leading manufacturer of chocolates in the world, with an estimated annual......

Words: 1394 - Pages: 6

Premium Essay

Anh Yeu Em

... Export from Switzerland Export to Japan Group member: Cho Ki YIU Duy Manh Quyen NGUYEN PRO FORMA INVOICE Lindt&Sprungli AG Purchasing Department Seestrasse 204 8820 Kilchberg Sold to: Nissil Foods Holding Co., Ltd Mr. Aiwa, Purchasing Director 28-1, Shinjuku Rokuchome, Shinjuku, Tokyo, Japan 30/11/2013 |Description |Customs Code |Quantity |Unit Price |Amount | |100 dark chocolate bars, 100 grams, |180613 |50 cartons |1200 EUR |60 000 EUR | |solid in one carton | | | | | |Total amount FCA Kilchberg, ICC 2010 |60 000 EUR | Financial conditions: - Term of payment: Letter of credit - Modality of payment: L/C Delivery: - Around 10/01/2014 container 87608 50 cartons ......

Words: 1223 - Pages: 5

Premium Essay

Case Study Choclate

...representation of the target population. The percentage of cocoa which was initially agreed by the sample size was 90 % but they wanted to test a new product with less percentage of cocoa (70%). This step could have been implemented when they were conducting market research. 2) Positioning: Positioning is the process by which one product acquires space in the minds of the consumer. Apollo should target the minds of the consumer based on the various analysis which are as follows: a) Population is changing its preferences towards healthy products. b) Women’s association being stronger and intense with chocolates and their ability to perceive the difference between premium and non- premium chocolate then men. c) Men preferred these aspects of chocolate-energy boosters, quick, easy, convenient and affordable. d) Adults preferred snack size product with o.25-0.60 ounces e) Dark chocolates are preferred by those...

Words: 2700 - Pages: 11

Premium Essay

Ben&Jerry Marketing Plan

...1. INTRODUCTION 1.1 Company Brief History Ben & Jerry’s (B&J) Ice Cream first started in 1978, where their very first scoop shop opened in a renovated gas station in Burlington, Vermont. It was founded by two friends, Ben Cohen and Jerry Greenfield, who started the business out of their passion for eating. It has slowly expanded its scoop shops to other states and started distributing its ice-creams in pints. In 1988, B&J introduced its 3-part mission statement which shows their desire and dedication to being socially and environmentally responsible in running its business. B&J also produces its ice-creams from fresh Vermont milk and cream. With its funky and interesting themes and its high quality ice-cream at affordable prices, it quickly gained popularity and have succeeded in expanding internationally, including countries like Singapore. 1.2 Mission Statement B&J’s mission statement is made up of 3 components; social, product and economic mission.[pic] Figure 1.2a: Ben & Jerry’s Mission Statement The factor that sets B&J apart from its competitors is its strong emphasize on its social mission. It did not just make an empty claim but has delivered its social mission through its development of a more recyclable packaging and entering a partnership with Nature Energy which provides clean energy alternatives. 1.3 Company Business Portfolio [pic] Figure 1.3a: Ben & Jerry’s Business Portfolio B&J is in a......

Words: 4345 - Pages: 18

Premium Essay

Bsb60215

...Appendices Appendix 1: Cocoa Delights media plan ‘Get in touch with your dark side’ MEDIA PLAN Period: July 2010–June 2011 10 Chocolate Parade Melbourne, VIC, 3181, Australia Phone: 12 3456 7890 Fax: 12 3456 7890 Email: mediaplanning@cocoadelights.com Website: www.cocoadelights.com Contact: Coco Jones Table of Contents Executive Summary ........................................................................................................ 117 Business description ............................................................................................... 117 Vision for the future ................................................................................................. 117 Business goals/mission .......................................................................................... 118 Business philosophies/identity ............................................................................... 118 Main objectives ........................................................................................................ 118 Situation Analysis ........................................................................................................... 121 Marketing analysis ................................................................................................... 121 Customer analysis ................................................................................................... 123 Product......

Words: 6038 - Pages: 25

Free Essay

Nestlé

...factories or operations in almost every country in the world. -BACKGROUND: Nestle company had started off from a single man's idea, and developed into a giant corporation. In 1866 Henri Nestle, a pharmacist, developed a milk food formula for infants who were unable to tolerate their mother milk. His product became a success, and it created a demand throughout Europe. As Nestlé's popularity grew more businesses wanted to merge and become partners with Henri Nestlé's business. From 1866 to 1947 the Nestle Company had gone through several name changes. In 1905, Angelo-Swiss Condensed Milk Co. and Farine Lactee Henri Nestle merged and the company's name became Nestle & Anglo-Swiss Condensed Milk Co. Then in 1929, Peter-Cailler-Kohler Chocolate Suisse's S.A merged with the company. The name was then changed to Nestle &Angelo-Swiss Holding Co. Ltd, on November 27, 1936. In December 1947, Co acquired all shares capital of the Alimentana S.A Company in exchange for fifteen Nestle shares and fifteen Unilac shares for each of Alimentana S.A share, so this point the name was at Nestlé Alimentana S.A. And then finally, the last name change that the company would endure was in 1977, where it adopted the name Nestle SA. Along the way Nestlé's company remain successful, which allowed them expand to new region and territories throughout the...

Words: 2183 - Pages: 9

Premium Essay

Introduction to Marketing

...Introduction to Marketing Dahlia El-Manstrly Department of Management Marketing Concepts . Marketing dynamics . Consumer behaviour . Market segmentation . Marketing mix . Customer relationship management Marketing definition 'The management process responsible for identifying, anticipating and satisfying customer requirements profitably' (CIM) 'satisfying needs and wants through an exchange process' (Kotler,2009) Dissatisfied customers can tell up to eleven other people about their bad experiences, which is two to three times more people than a satisfied customer will talk to. Smith, 1993 Consumer Behaviour- Customers How do they buy? What are their choice criteria? Who is important? Where do they buy? When do they buy? D Jobber, Principles and Practice of Marketing, . 1998 McGraw-Hill Consumer Behaviour Cont. .What do customers wants? .Functional Value .Social Value .Emotional Value .Epistemic Value .Conditional Value .What role (s) do customers play? .Customer as a user .Customer as a buyer .Customer as a payer Decision making process I’m hungry Problem recognition What’s available? Information search Fruit or chocolate? Information evaluation Chocolate! Decision I should’ve had fruit. Post-purchase evaluation How do consumers make a purchase decisions? High involvement: the Fishbein and Ajzen......

Words: 595 - Pages: 3

Premium Essay

Business

...MBA 1015 Entrepreneurship Ku Chong Yoong 900509-05-5279 0173690600 201044 JANUARY 2014 SEMESTER Contents 1.0 Introduction 3 2.0 SME 7 2.1 Benefit of SME 7 3.0 Case Study 1 13 4.0 Case Study 2 25 5.0 Reference 44 1.0 Introduction While individuals may be publicly recognized as social entrepreneurs for their contributions to improve the welfare of communities, the field of social entrepreneurship continues to struggle to gain academic legitimacy. Social entrepreneurship is a term in search of a good definition. The current use of the term seems vague and limitless; it needs boundaries to demarcate its function. The lack of a common definition hinders research and raises questions about which social or profit-making activities fall within the spectrum of social entrepreneurship. To become an important stream in the entrepreneurship literature, social entrepreneurship needs to be properly defined and it requires a theoretical framework that links it to the theory of entrepreneurship. This article builds on the literature to define social entrepreneurship, discusses the boundaries of socially-oriented entrepreneurial activities, and positions the social entrepreneur in the spectrum of entrepreneurship. Introduction Most economists and academics support the notion that entrepreneurship is becoming a crucial factor in the development and well-being of societies. Whether the entrepreneurial activities are practiced in factor-driven,......

Words: 11871 - Pages: 48

Free Essay

Nestle

...factories or operations in almost every country in the world. -BACKGROUND: Nestle company had started off from a single man's idea, and developed into a giant corporation. In 1866 Henri Nestle, a pharmacist, developed a milk food formula for infants who were unable to tolerate their mother milk. His product became a success, and it created a demand throughout Europe. As Nestlé's popularity grew more businesses wanted to merge and become partners with Henri Nestlé's business. From 1866 to 1947 the Nestle Company had gone through several name changes. In 1905, Angelo-Swiss Condensed Milk Co. and Farine Lactee Henri Nestle merged and the company's name became Nestle & Anglo-Swiss Condensed Milk Co. Then in 1929, Peter-Cailler-Kohler Chocolate Suisse's S.A merged with the company. The name was then changed to Nestle &Angelo-Swiss Holding Co. Ltd, on November 27, 1936. In December 1947, Co acquired all shares capital of the Alimentana S.A Company in exchange for fifteen Nestle shares and fifteen Unilac shares for each of Alimentana S.A share, so this point the name was at Nestlé Alimentana S.A. And then finally, the last name change that the company would endure was in 1977, where it adopted the name Nestle SA. Along the way Nestlé's company remain successful, which allowed them expand to new region and territories throughout the...

Words: 2170 - Pages: 9

Premium Essay

Food of the Gods

...years, more than just by providing us with decadent chocolate. ”The cocoa bean happens to be the thing from which chocolate is made” (Willy Wonka, 2005). Newfound evidence suggests chocolate promotes blood flow which reduces blood pressure. Taking a look into the chocolate world to see where chocolate truly comes from, what it is made of, what possible health benefits it offers can help decide whether to allow what was once thought of as the “forbidden food” moderately back into our diet. So, jump on the boat and take a Wonka style ride down the chocolate river to see what we can discover. Grab yourself a chocolate morsel for the ride and go ahead indulge, chocolate is good for your health. Chocolate leads a sticky path all the way back to the Classic Period Mayans (250-900 C.E. [A.D.]) and Aztecs according to the hieroglyphics and artifacts found by various archaeologists. Chocolate was relied on for many different reasons and was considered a symbol of wealth and power. Even the Oompa Loompas knew the value of cocoa beans; “The food they longed for the most was the cocoa bean. The Oompa Loompa was lucky if they found three or four cocoa beans a year. Oh, how they craved it. All they’d ever think about was cocoa beans” (Willy Wonka, 2005). Most importantly, chocolate was considered an offering to the “Gods” because it was a gift from them. It was also used as currency to pay taxes and as medication. The Mayans believed chocolate helped them ease childbirth pains and get......

Words: 2270 - Pages: 10

Premium Essay

Gdfgdfg

...Chocolicious delight is derived from chocolates that are so delicious that will even make your cravings more satisfied by its aroma and sense of being new in a way consumers tend to be curious on what taste it will be. The products that we offer in our shop has multi-varietal flavors that we have incorporated to make it unique among other common flavors of chocolates that are being sold at the market as of now, we have infused twenty one flavors of chocolates mainly nine fruits and six vegetables in which each has its own distinct taste and aroma that will compliment with our chocolates and make it sure it will blend well with the texture and taste level of our consumers preference and these chocolate flavors are the following. We also have the list of the standard recipe for making our chocolates. Fruit Flavors | Vegetable Flavors | Chesa | Corn | Dragon Fruit | Singkamas | Lanzones | Potato | Rambutan | Squash | Guapple | Sayote | Guyabano | Ampalaya | Marang | | Avocado | | Chocolate butterscotch balls covered with Graham This recipe is made of dark or white chocolates with a flavor of exotic fruits and healthy veggies that where dip with shortening, chocolate, and filled with soft chewy butterscotch mixture covered with crunchy graham bits. These “Coco or Choco balls” as we call it vary in different sizes and texture according to the flavor of chocolate. Chocolate Truffles This recipe is made of chocolates chips that are melted and covered......

Words: 8473 - Pages: 34

Premium Essay

Chocolate Factory

...increase awareness among chocolate lovers b. to build loyal customer base 3. definition and insights of target audiences a. STP b. Insights 4. concept for the launching of chocolate facts a. life is chocolately bitter sweet i. life is like a chocolate that has bitter and sweet taste 1. bitter time in life ( chocolate to comfort 2. sweet time in life ( chocolate to celebrate 5. marketing communication massage & channels (viral/online and consumer activations) a. IMC i. Advertising ii. Public Relations iii. Sales promotions iv. Activations v. Viral vi. Website 6. Detailed budget for the entire program 7. success measurement methods a. lead back to objectives SITUATION ANALYSIS [Market Analysis] The level of chocolate consumption in Thailand is considered as relatively low when compared to other foreign countries, especially those in Europe region. Although the chocolate consumption rate in Thailand has gradually increased from 0.144 kilogram per year per person in 1997 to 0.26 kilogram per year per person in 2007, countries in the Europe region have the chocolate consumption rate as high as 11 kilogram per year per person. While country in Asia like Japan has the consumption rate of 2.2 kilogram per year per person. Therefore, the chocolate market in......

Words: 6000 - Pages: 24

Premium Essay

Toms Case

...to look ahead. Toms, like most other companies, had gone through the financial crisis with a solid focus on the cost base. However, as a small player in the global confectionery industry, the company could only go so far with cost cutting alone. Instead, Toms needed to make a thorough analysis to capture the opportunities that lay ahead. That morning, Møller had called together his management team to discuss Toms’ fiveyear strategy for the chocolate confectionery business under the following headline: In the spring of 2012, Toms took a significant step forward by acquiring the German chocolate company Hanseatische Chocolade GmbH. Overnight, Toms added sales of 360 million Danish kroner. However, the management team agreed that this was only the first step in Toms’ path. As Møller and the management team watched the day’s first truckload of cocoa beans approach the factory loading dock, they began reflecting on the past, present and future of Toms as a chocolate confectionery company. How should Toms profitably grow its chocolate confectionery business? Toms’ ambition was to find focused growth as a strong niche player. Until 2012, the Danish market had accounted for almost 60 percent of Toms’ revenues. But Denmark is a mature, price-competitive market with heavy excise taxes on confectionery products. Møller and his team feared that the Danish market would become increasingly...

Words: 8418 - Pages: 34

Free Essay

A Book for Ielts

...Preface This is a self-study publication with two audio-cassettes for students preparing for the Academic Module of the International English Language Testing System (IELTS), which is administered by The British Council, the University of Cambridge Local Examinations Syndicate (UCLES) and by IELTS Australia. The book covers the four modules of the IELTS exam: listening, reading, writing and speaking. Special features of the book are: the reading exercises, the detailed Keys for these exercises, the wide range of exercises to help you prepare for Writing Task 1, and the detailed Key for the Reading Tests. The publication may also be used as a course book, or as a supplement to a course book. So that you may repeat the exercises in this book, we would advise you to avoid marking the text. This new edition incorporates the changes to the speaking module introduced in July 2001. Sam McCarter, Julie Easton and Judith Ash 2003 Contents Page Preface iii Acknowledgements iv Listening Module 1 Introduction 2 Listening Test 1 3 Listening Test 2 9 Listening Test 3 15 Listening Test 4 20 Reading Exercises 25 Introduction 26 1. How to read, or how to read efficiently? 28 2. Learning to read organisation 29 3. More about reading organisation 30 4. A summary of functions 31 5. Recognising paragraph types 32 6. Simultaneous functions 34 7. Reading control 35 8. Spot the...

Words: 4574 - Pages: 19