HND报告
HND大二经济学导论报告参考Outcome三
An Evaluation of UK Government Policy on Mentalhealth and behavior in schoolsTable of Contents1 Introduction (1)2 Market failure (2)2.1 Merit goods (2)2.2 Public goods (2)2.3 Impertfect competition (2)2.4 Externalities (2)3 UK Governments policy (1)3.1 Introduction to the policy (2)3.2 instruments used (2)3.3 Justification of the performance of policy (2)4 Conclusion (2)References (5)Appendices (6)Appendix I: (6)Appendix II: (6)1IntroductionThis report aims to explain the‘market failure’and the role of government in relative to merit goods, public goods, imperfect composition and externalities.The policy about mental health and behavior in school will also be introduced.Then it will describe the instruments used to achieve the policy and evaluate the policy.2Market failureMarket fail, that is, they do not provide all of the goods and services needed by the government,nor by society(SQA,2013a p184).2.1Merit goodsThe government provides services that might not be provided by the private sector in sufficient quantities or of a sufficient quantity (SQA,2013a p188).For instance,medical services,education and so on.In China,the government provides the public universities and nine year education,which support children to go to school and get a better education.2.2Public goodsThese are commodities, which would not be provided by the private sector because they would find that many people, even if they benefited from them, would refuse to pay(SQA,2013b p190), for example, grills in the park and Automatic Pet Water Fountain and so on.In many countries, the government provides the Automatic Pet Water Fountain, which is convenient for passerby to drink water whenever they want.2.3Imperfect competitionA company which control their own market , and they have no rival. A monoplist can adjust prices output in the market.for example, on February 5, 1991, pierpont Morgan bought Andrew Carnegie, Rockefeller,several iron ore and all the steel business,became the largest steel company , 65% of steel production by their control.The government could establish perfect competition through the establishment of enterprise competition policy (Peter,2013)2.4ExternalitiesAn externality is an effect of a purchase or use decision by one set of parties on others who did not have a choice and whose interests were not taken into account (SQA,2013d p188).For example, the negative externalities include car exhaust, smoking, kara OK noisy,which will do harm to the environment and people’health.As far as I am concerned, the government should have odd-and-even license plate rule and provide new energy electric vehicle.The positive externalities include new technology like purify the water and restoration of historical buildings.I think the government should support the enterprise to create more new technology.3UK Governments policy3.1 Introduction to the policy--Mental health and behavior in schoolsThe purpose of this policy is to let all pupils benefit from learning and developing in a well ordered school environment that fosters and rewards good behaviour and sanctions poor and disruptive behaviour. Their behaviour and discipline in schools advice sets out the powers and duties for school staff and approaches they can adopt to manage behaviour in their schools. It also says that schools should consider whether continuing disruptive behaviour might be a result of unmet educational or other needs. Published on16 June 2014，last updated on18 March 2016(Gov,UK,16 June 2014)3.2 Instruments usedInstruments- economic variables that governments can control directly for example, tax, public spending(SQA,2013e p194).The government take actions via government spending and relevant regulation.They found the Child and Adolescent Mental Health Services to deal with it.The specific services offered by CAMHS vary depending on the needs of the local area. The best way to influence those services overall is to get involved with the local health and wellbeing board.The government take actions to help them in referring pupils effectively to specialist CAMHS and otherwise working well with the service for the benefit of their vulnerable pupils. These include:1.The government hire some people documenting evidence of the symptoms or behaviour that are causing concern,encouraging the pupil and their parents/carers to speak to their GP2.The government spent some money working with local specialist CAMHS to make the referral process as quick and efficient as possible(Spence, S.H. 2003)3.1Justification of the performance of the policyI think the policy is successful, the mental health care benefits can make children to have a happier life.Thanks to the policy, children now have the ability to develop psychologically, emotionally, intellectually and spiritually.However,I think the policy also has some disadvantages.It has greatly increased government pressure.For example,Set up the CAMHS organization to support the school and some public organization。
HND大二市场学导论考试报告Case案例Day Dream Toy Company
Day Dream Toy Company — A case studyBackground informationThe Day Dream Toy Company has a workforce of over 1,000 based in three different sites in the UK. The company was established in the early 1990s and its marketing activities are co-ordinated from its headquarters in Chester.The original company produced a limited range of wooden toys aimed at the pre-school market. Its range of products was originally limited to wooden building bricks, simple wooden jigsaws and a limited selection of wooden animals. As the company became more established, the product range was expanded to include dolls’ houses and wooden train sets.In the early days the company sold through small, independent toys shops, but despite numerous attempts, it was unable to persuade any of the large chain stores to stock its products. Despite this, the company maintained a reasonable turnover, and it slowly expanded its product portfolio to include a range for the 5–8 year old market.Disenchanted by its inability to become accepted by any of the larger chains, the company toyed with the idea of mail order selling. A catalogue was produced and distributed through some of the leading Sunday newspapers, and although sales increased, this was not a particularly successful venture.Mail order selling was dropped after only a year, but it did serve to bring the company’s name to the attention of the public, and more importantly to the toy industry. The company’s image of high quality toys, made from natural products, appealed to the increasingly vocal environmental lobby, and at last, a leading department store chain agreed to stock Day Dream’s products. This proved to be a lucrative agreement for Day Dream, and it helped the company expand during the late 1990s.The company’s big bre ak, however, came when the Welsh language TV channel SC4 introduced an animated series featuring an assortment of animal characters collectively known as the ‘Country Cousins’. Against fierce competition, Day Dream won the contract to make a limited range of merchandise featuring the characters, and the popularity of the series resulted in sales which were way beyond Day Dreams most optimistic expectations. Following the success of ‘Country Cousins’, ITV decided to give the series national airing, and in the lead up to the national launch, Day Dream expanded and developed its range of merchandise. At the same time, the company also introduced ‘Country Cousins’ books and to this end, it acquired an ailing publishing company in Exeter.This was Day Dream’s f irst venture into publishing, but by retaining the existing expertise within the newly acquired company, and through its own established distribution network, this became a highly profitable part of the company’s portfolio.The books were sold principally through toy shops and department stores as part of the overall ‘Country Cousins’ package, and by concentrating on its established toy retailers rather than bookshops, Day Dream did not need to employ any additional sales representatives. This proved to be a successful and cost effective approach, which is still employed at the moment.As the business continued to expand, Day Dream bought over a soft toy manufacturer which was initially devoted to the production of ‘Country Cousins’ figures.The ‘Country Cousins’ phenomenon reached its peak in the late 1990s, and although the company is still turning in reasonable profits, there are growing concerns for its future security. The success of ‘Country Cousins’, however, has given Day Dream a foothold in the market, and having firmly established its brand name and identity, Day Dream products are still stocked by some of the major toy retailers.Although the sales of ‘Country Cousins’ merchandise are declining, the range is still an important part of Day Dream’s business. The range currently includes wooden figures, cuddly figures, wooden play houses and scenery, a series of thirty ‘Country Cousins’ story books, a ‘Country Cousins’ Annual which has been produced each year since 1996, ‘Country Cousins’ stationery, pencil cases, note pads, cards, etc and ‘Country Cousins’ toiletries, including soap, shampoos, sponges, bath salts, etc.In addition to the ‘Country Cousins’ range, Day Dream still produces its traditional wooden jigsaws, wooden animals, wooden building blocks and various other wooden toys aimed at the pre-school market.A major turning point in the popularity of the ‘Country Cousins’ range came in 2008 when ITV decided to drop the programme from its schedules. The popularity of the series had been waning for a number of years, and its demise had been inevitable for some time. In the year following the programme’s withdrawal, sales of ‘Country Cousins’ merchandise fell to 40% of the 2002 peak.Along with the decline in demand, the company has had to change its pricing policies.During the boom period of the early 2000s, the price of the ‘Country Cousins’ range was set at a premium, but in order to maintain sales, the company was forced to reduce price to a much more competitive level. Retailers and other middlemen, realising the strength of their negotiating position, have been able to force Day Dream to accept their terms and prices, and with the decline in demand, Day Dream has had little alternative but to accept.The company’s 30-strong sales team has been charged with the responsibility of maintaining good relations with existing outlets to ensure their continued patronage. On occasions this patronage has been hard won, and in recent years has involved more and more price-cutting to ensure that the existing stores continue to stock Day Dream’s range.The industry is becoming ever more competitive, and without a leading product range, Day Dream is being forced to cut prices to retain its distributors, and to maintain its position in the market place.The reduced price to the retailer, however, is not always reflected in the price charged to the final consumer. Although Day Dream is selling to the middlemen at a considerably reduced price, the retailers are tending to sell at prices on a par with those charged during the height of the ‘Country Cousins’ boom.As sales of its traditional range has declined, the company has become involved in the ‘own label’ business, and 10% of its output is now supplied to the ‘For Toys’ retail chain whichsells the products under its own name. The association with For Toys has been good for Day Dream, and there is the possibility that this relationship will be further developed in the future.For Toys is an expanding company, and although this relationship has been vital to Day Dream, For Toys has forced the manufacturer to produce at lower and lower prices over the years, and because of a lack of orders from other customers, Day Dream has been forced to accede to these demands. At the same time, the production of ‘own label’ merchandise may have contributed to the reduced demand for Day Dream branded products.The declining demand for ‘Country Cousins’ has also necessitated other changes. Cuddly toys’ production, which was previously exclusively devoted to ‘Country Cousins’ figures, has now been adapted to produce a range of more than forty different styles and types of bears and other creatures. Many of these are ‘own label’ products for Toys stores.Other alterations to the product mix include the introduction of larger toys such as play houses, climbing frames and slides. Day Dream is looking to find a way of gaining access to potential buyers such as playgroups, nurseries and even local authorities as well as its established consumer market.The publishing side o f the business has also had to adapt to the post ‘Country Cousins’ boom.A range of children’s stationery is available in a number of different styles, and this is being continually updated to meet the changing needs of the market. A new series of pre-school books has been produced, including a range called ‘Dolly the Dolphin’ for which the company has high expectations. The company also has plans for ‘Dolly the Dolphin’ cuddly toys.A new range of self-reading books has also been developed, and the company has been trying to encourage local authorities to buy them for their schools and libraries.During the early 2000s the company did not need to invest too heavily in advertising and promotion as the publicity generated by the ‘Country Cousins’ TV series was sufficient to keep the company’s merchandise in the public eye.In addition to this publicity, the company’s promotional effort had been principally aimed at retailers and other middlemen, and this had primarily involved personal selling through the sales team making regular visits to established clients. It was believed that by targeting the middlemen, and by getting the products in to as many stores as possible, sales would inevitably be generated. The emphasis on the sales team has been maintained, but in recent years this has been supplemented by advertising in children’s comics and magazines, and by a limited amount of advertising on Children’s TV, particularly in the run up to Christmas each year.Day Dream must now adjust to the post ‘Country Cousins’ boom, and although some changes have already been made, further developments are required. To do this, it is necessary to develop the company’s marketing mix, but before this is possible, the company must carry out some research to discover the most appropriate course of action.To date, the company has not felt the need to carry out extensive market research, and much of its decision-making has been based on informal feedback received from its sales team, andfrom secondary material derived from the industry trade association, and similar sources. Much has also depended on the marketing team’s own business acumen and knowledge of the market, and there has also been a reliance on internal data.Day Dream has therefore reached a vital crossroads, and important decisions must be made to ensure its future survival and prosperity. The company is still producing reasonably healthy profits each year, but these are much reduced from the heady days of the early 21st century, and if the current trends continue, there is a strong possibility that the company will not survive the next 10 years.The time has come to take some purposeful marketing action. The company now realises that it must adapt to the changing needs of the market, and by gathering more information about existing and potential customers and consumers, it will be in a position to make more reasoned and informed decisions.。
hnd 经济学1报告
Content1.0 two characteristics of oligopoly (1)2.0 chart interpretation (2)3.0 another market structure and suggest two characteristics of this market structure (3)4.0 Price and output strategy .............................. 错误!未定义书签。
5.0 Roles of Profit in a Market Economy (3)6.0 Analyses two alternatives to profit maximization as a goal of the firm.. ............ 错误!未定义书签。
7.0 Influences of different cost (5)1.0 two characteristics of oligopolyThe production and sale of a commodity from the market, few companies controlled by several major market structure.Features:(1) interdependence is the basic characteristic of oligopoly markets with independent features, but their actions affect each other and interdependent. This oligopoly firms can reach a total of a variety of ways cooperation can sign an agreement to secretlyunderstanding. A few firms account for a large market share so that these companies have very strong monopoly power.(2) The basic factors is the existence of these industries obvious economies of scale of economies of scale make large-scale production has a great advantage.high profits will attract more companies to enter the industry and profits to the company to finance rge companies growing, small companies can not survive the final formation of a small number of highly competitive business situation.2.0 chart interpretation1. Markets on the same price as the price is quite a long time, rigid, demand and cost changes, prices are unchanged.2. In this regard, Sweezy has been identified from a price starting oligopolistic market Illustrated with a kinked demandcurve3.As long as the MC curve and the MR curve intersects the MR curve discrete part of the profit maximizing production and sales and prices are unchanged.4.Because prices during this period is relatively stable, the performance of the adhesive.Abduction of the model used to analyze the folding of the demand curve oligopoly.The reasons for the formation of this demand curve:1.the company to raise prices, and the other a monopoly firms in the industry kept unchanged, the company was forced to reduce sales .2 If the company cut prices, other manufacturers will follow price cuts in order to avoid losing their market The manufacturers can lower prices to increase sales of small.3.0 another market structure and suggest two characteristics of this market structure.I would choose the monopoly. There is only one seller on the market, it controls all of the industry supply.In the monopoly market, vendors and the industry completely overlap the two concepts, the industry's only company is a monopoly company, and this represents a monopoly industry vendors.Monopoly vendor products do not substitute very similar to a monopolist control because all the supply, and the product has a permanent feature, so the price of monopoly is the decision makers who .Price Discrimination: A monopolist can change the product’s price and quality. He sells more quantities products but charges less prices to against the products in a highly elastic market and sells less quantities that charging high price in a less elastic market.Single seller: In a monopoly market, there is one seller of the good who products the entire output.the firm and the industry are synonymous.4.0 Price and output strategyThis diagram shows that company makes the price and output strategy in competitive market.●In the short run MC curve is supply curve of a enterprise in competitive marketthat slopes upwards. When price (MR) is higher then MC, the enterprises itsoutput, vice versa.●In the long run, supply curve is a horizontal one due to free entry and exit in theindustry.●In the long run, lowest point of ATC curve is tangent on MR.●If the point is higher than MR, company loses money●If the point is lower than MR, there is economic profit in there, moreenterprises come in this industry, MR will be lower.5.0 Roles of Profit in a Market EconomyPrinciple of profit maximization: To market signals is to increase profits, market to other producers.When existing firms are earning huge profits, this signal can be profitable at both ends of the project, in order to protect its long-term market position. Virgin moblie have more customers will bring more profits Market Entry: Great profit if the company had many other companies to enter this industry, there are many new enterprises to enter the market.Efforts to increase industry competition, newtechnologies and new products to increase speed becomes faster.richardbransan trade to the correct way of making trade after three years he turned a profit. Make it more companies entering this business, so to get more profits6.0 Analyses two alternatives to profit maximization as a goal of the firm.6.0.1 SatisfyingMaximising behaviour may be replaced by satisfying - I.e. setting minimum acceptable levels of achievement. The domestic and international Equity and Bond markets may play an important role in monitoring the performance of managers in a company - when companies are under-performing set against the performance of other businesses in a market, there may be downward pressure on the share price, raising the threat of a contested takeover bid by a rival firm. A firm may be under pressure to reduce prices to consumers if it has made large profits and may choose to do this in order to stop an investigation by the Competition Commission or to improve its image with customers.Alternatively, the firm may reward workers with higher wages in order to stop industrial action.6.0.2 Sales Revenue MaximisationThis objective was initially developed by the work of Bauman (1959). Bauman’s research focused on the behaviour of manager-controlled businesses - where the day-to-day decisions taken by managers are divorced from the shareholders (the owners of the business). Bauman argued that annual salaries and other perks might be more closely correlated with total sales revenue rather than bottom line profits. An alternative view was put forward by Williamson (1963), who built a model based on the concept of managerial satisfaction (utility). This can be enhanced by success in raising sales revenue.Total revenue is maximised when marginal revenue = zero. The shareholders of a business may introduce a constraint on the price and output decisions of managers -this is known as constrained sales revenue maximisation. They may introduce a minimum profit constraint designed to underpin the market valuation of their shares and maintain a dividend .6.0.3 Limit PricingFirms may adopt predatory pricing policies by lowering prices to a level that would force any new firms entering the industry to operate at a loss. This would allow firms to sustain a monopoly position in a market.7.0 Influences of different costTotal Cost = Total Fixed Cost + Total Variable CostIn the short term, fixed cost shows steady, the total variable cost (TVC) was increase as the company expands its production. The Total cost (TC) is quite parallel to the TVC curve because of the total fixed cost (TFC) is steady. TC equals to TVC add TFC, and consider that the TFC is steady in short term the TC will be rocket with the TVC rise.Average cost and Marginal cost of u-shaped curve: When diminishing returns●Output Q1 the marginal cost curve starts to rise. Average total cost continues tofall until output Q2 where the rise in average variable cost equates with the fall in average fixed cost.●Output Q2 is the lowest point of the ATC curve for this business in the short run.This is known as the output of productive efficiency.。
HND 客服报告正文
Creating a Culture of Customer CareH1F0 34Candidate Name:Grade and Class:Content1.0 Introduction (2)2.0 Expectation of internal and external customer (2)2.1 Internal Customers (2)2.2 External customer (3)3.0Establishment and maintenance of customer relationship (4)3.1 What is the customer relationship management (4)3.2 The benefits of CRM (4)3.3 How to establish CRM (4)4.0The way of organizing customer care training (5)5.0The qualitative and quantitative customer feedback (6)5.1 Quantitative research: (6)5.2 Qualitative research: (9)6.0 The key factors of after care (10)7.0Introduction and evaluation of customer care strategy (10)8.0Customer satisfaction and loyalty (12)9.0Introduction and evaluation of customer care standard (12)10.0 Suggestion on continuous improvement (14)References: (15)1.0 IntroductionPfizer incorporated is an American multinational pharmaceutical corporation headquartered in New York City, and with its research headquarters in Groton, Connecticut, United States. It is one of the world's largest pharmaceutical companies.This report is research the customer care of Pfizer incorporated. This report will research expectation of internal and external customer, Customer cultivate, Definition of customer relationship, The way of organizing customer care training, The qualitative and quantitative customer feedback, The key factors of after care, Introduction and evaluation of customer care strategy, Customer satisfaction and loyalty, Introduction and evaluation of customer care standard. Finally, put forward a reasonable proposal for the company's customer service.2.0 Expectation of internal and external customer2.1 Internal CustomersInternal customers are within the enterprise individuals and departments that to accept the services of other individuals or units of the enterprise. All employees of the company can be internal customersStaffs are company’s interior customer. Pfizer’s staffs need company improve them wages and need company think highly of them and they need promotion in this company. They also need improve them life level.2.2 External customerExternal customers are outside the enterprise individuals or institutions that buy the products or services provided. For example:Retailers: a merchant who sells goods at retailFinal customer: someone who pays for goods or services.Retailer and final customer is Pfizer company’s external customers. Pfizer company’s customer need the company can provide more information about drug and customer need the company can ensure the product has good quality and customer need company provide give after-sales service.3.0 Establishment and maintenance of customer relationship3.1 What is the customer relationship managementCustomer relationship management (CRM) is a widely implemented model for managing a company’s interactions with customers and prospects. The overall goals are to find, attract, and win new clients, service and retain those the company already has, entice former clients to return, and reduce the costs of marketing and client service. Customer relationship management describes a company-wide business strategy3.2 The benefits of CRMAccording to the theory, the four benefits of customer relationship management is continued growth in revenue, the more affordable cost of sales, sales domino effect, and to increase the stability of the staff.3.3 How to establish CRMCustomer Profile : Collect the Customer Profile, including demographic information, consumer psychology, consumer demand and consumption behavior patterns, transaction records, credit and so on ，to fully understand the Customer Profile.Customer Segmentation: Establish Customer Segmentation, according to Customer desire and demand for products and services, is divided into different Customer groups, then according to the customers groups to provide products and services.Customer Satisfaction: Provide more than customer expectations of products and services.4.0 The way of organizing customer care trainingThere are 4 steps in customer care training, which is training needs analysis, training design, training delivery and training evaluation.(Roger,A_2002) For example about Pfizer company, they make a questionnaire about what do the employees need. And ask staffs some questions about customer care training face to face. Pfizer company leaders use this way to design training and analysis training needs. The company’s uses an office as training place and make a training schedule for staffs, and stipulate staffs must join in the training course. After staffs finish the training course, the company leader will make evaluation about the training. They will let the staffs who joined the training course receive customers and look them how solve some question during receive customers time. And evaluation staffs behavior is or not take some benefits to company.Pfizer company design customer care training contents for the staffs include service strategy, service standard, after-sales service and serve remedy, client demand analysis. The below table shows Pfizer company training design and training implement.5.0 The qualitative and quantitative customer feedbackQualitative analysis of definition is The qualitative research focuses on words and observations to find out reality, and attempts to describe people in natural situations (Jarvis,P.1992). Quantitative analysis of definition is the quantitative research grows out of a solid academic tradition that places considerable trust in numbers that represent opinions or concepts (Jarvis,P.1992).Questionnaire are choice to quantitative analysis method for customer feedback, the company selected interviews / observation method of qualitative analysis for customer feedback.5.1 Quantitative research:1: Your gender ( )A: man B: woman2: Your age ( )A: Under the age of 20 B: 20 to 39 C: 40 to 59 D: More than 603: Your career is ( )A: civil servants B: enterprise employees C: freelancers D: student E: teacher F: doctor G:4: Your record of formal schooling ( )A: Below the junior high school or junior high schoolB: Senior high schoolC: College or bachelor degreeD: Master's or master's degree and above.5: Do you know what pharmaceutical brands ( )A: Janssen B: Pfizer C: United Laboratories D: MRK6: Which one do you think the following words can best describe the company ( ) A: Specialty B: Reliable C: Expensive D: Innovation7: How do you feel the overall quality of the brand product ( )A: Very good B: Good C: General D: Bad E: Very bad8: What do you think of the brand product innovation consciousness ( )A: Very good B: Good C: General D: Bad E: Very bad9: Would you like to recommend the brand to others ( )A: Very willing B: Willing C: unwillingness D: very uncomfortable 10: Your loyalty to the brand ( )A: Need to buy drugs, no matter how I will buy this brand.B: Need to buy drugs; I try to use the brand.C: Whether to choose this brand, I don't care.D: Even if need to buy drugs, I will also try to avoid the brand choice.11, Whether you would like to learn more about the brand ( )A: Very willing B: Willing C: unwillingness D: very uncomfortable12: You do you satisfied with the quality of products our company:A: Very satisfied B: Satisfaction C: Unsatisfactory D: Very unsatisfactory13: What do you think of the company products prices compared with similar products industry: A: low B: flat C: is higher14: Do you think that the brand is very good ( )A: YES B: NO15: Please suggest us to us:Most people are very satisfied with the company's product quality.5.2 Qualitative research:Pfizer company send someone to interview with five questions.The questions are when contract, the sales staff explained to you the cost, if enables you to clearly understand the delivery costs?Sales staff whether explain drug matters needing attention for you？Are you satisfied with sales people?Do you satisfied with the whole company provide service?Does a drug have a positive effect on your illness?Customers are not satisfied with sales people. I hope we can improve the manners of sales personnel.Customers don't satisfied with the service of the company; hope the company to provide more comprehensive services. Customers do not like to use courier delivery. Hope the company can directly sent home delivery.6.0 The key factors of after careAfter-sale service has five key elements which is Apologize，Immediate response，Empathy，Symbolic atonement and Tracing.A woman drinking after the supplement appeared allergies. Pfizer made an apology to the customer, Refund the cost, damages the customer $ 500,000. And provide free medical examination every month over the next year to the customer.Pfizer was adopted Apologize，Immediate response, Symbolic atonement and Tracing.7.0 Introduction and evaluation of customer care strategyAccording to the theory, the design process of customer service strategy include:1. Development and evaluation of business strategy2. Key determinations of customer care strategy3. Creation of Creativities4. Evaluation and development of creativities5. Feasibility and Profit Assessment6. Clear roles and responsibilities7. Implementation Test8. Commercialization9. Evaluation and Double-loop learning (Wilson,J,P_1999)The charts below shows Pfizer company's customer service strategy which is Express delivery of goods directly to customersAs far as i am concerned, this customer service strategy is very good and successful, because this way attracts many customers. Customers can save a lot of time; their delivery logistics companies can also ensure the safety of the drug.8.0 Customer satisfaction and loyaltyThere are three principles which is repetition, relevance, recommendation. Repetition mean is frequently purchase products or services. Relevance mean is relevantly purchase products or services. Recommendation mean is Recommend products or services to potential customerMiss Marie has been buying Pfizer‘s health supplements from 2010. Because Miss Mary recommendation, her classmates and relatives to buy a Pfizer product.Because the company continuous innovation in them products. And they have good customers service and good after-sale service. So the principle of 3R customers increased year by year.9.0 Introduction and evaluation of customer care standardAccording to theory of customer design of customer service standard need to consider the following factors:•Recognize existing and expected contacting points from service map•Transfer expectation to action•Choose appropriate action for standard•Set soft or hard standard•Design reflection system for both soft and hard standard•Set hard indication and soft objective•Evaluate standard by indication and objective•Offer outcome of appraisal for staff•Evolve indication and objective(Morgan,D,L_1998)The map of customer service below shows about Pfizer receive customer buy a health supplements.The flow chart below gives information about Pfizer Customer service standard design.I think the standards are very good and succeed. Because these standard are benefits company’s sale and this is not difficult，staffs can easy master. And these can make customer a good impression.10.0 Suggestion on continuous improvement1．More children than adults need compensatory nutrition. But Pfizer health supplements are most adults, not specifically for children's health care products. So Pfizer can try to develop children's health care products.2. Pfizer can try to accept online orders.3. Pfizer for customer tracking service only twice a year. Too little. Suggest to 2 months at a time.References:Jarvis, P. (1992), Perspectives on adult education and training in Europe, National Institute of Adult Continuing Education, Leicester.Morgan, D. L. (1998b), ‘Practical Strategies for Combining Qualitative and Quantitative Methods: Applications for Health Research’, Qualitative Health Research, V ol. 8, pp. 362-76.Reid, M. A., Barrington, H. and Brown, M. (2004), Human Resource Development: beyond training interventions, CIPD.Roger, A. (2002), Teaching Adults, 3rd Edition, Open University Press, Buckingham.Smith, C. B. (1983), ‘Quantitative versus Qualitative Research: An Attempt to Clarufy the Issues’, Educational Researcher, V ol. 12, pp. 6-13.Wilson, J. P. (1999), Human Resource Management: Learning and training for individuals and organizations, Kogan.Yang, X. and Liao, Y. (2007), ‘Building Structure of Human Resource Development within Corporation’, Journal of Business Times, V ol. 31, pp. 52-53.Lee, Changuk and Chon, Kye-Sung (2000) “An investigation of multicultural training practices in the restaurant industry: the training cycle approach”, International Journal of Contemporary Hospitality Management, V ol. 12, No. 2, pp. 126-134.。
HND 商沟报告(3)(1)
1.0 introduction reportThis report aims at investigating the Southwest Airlines on its customer service, clarifying its customer service strategy based on its regular basis. Southwest Airlines was established in 1967 by Herb Kelleher. In 1971, it began operating as an intrastate airline wholly within the state of Texas. The airline has more than 55,000 employees as of July 2017 and operates more than 4,000 departures a day during peak travel season. Southwest Airlines has only operated Boeing 737 jetliner models, except for the period from 1979 to 1987. Now, it is the largest airline in the United States by number of passengers carried domestically per year and the largest airline in the world by number of passengers carried. It also the world’s largest low-cost carrier. This report starts displaying that company how to build a good relationship with customers and consolidate it by analyzing its information collecting system, current commitments for improvement. The general conclusion of the distribution problem is drawn and the corresponding solutions to the unsatisfactory factors are proposed2.0 Procedures.I looked up information about Southwest airline via the Internet. I collected customer comments from Southwest airline’s website for Southwest airline over the years. Then I collected the process of Southwest airline to deal with customer feedback from the tripartite website.I also learned about the changes that Southwest airline has made to the company's existing problems through the news on the Internet.3.0 findings3.1 the reputation of customer careSouthwest airline's customer care has been very successful. Three aspects can be summarized from customer reviews. On the one hand, food on the plane, Southwest airline Airlines has a special food for children, and each passenger's meals are carefully designed to provide passengers with a good mood to eat.On the other hand, the infrastructure on the plane is very humanized, providing child seats and seating formats that ensure the privacy of the customer on the premise of being spacious and comfortable. The last part is that the entertainment facilities are very rich. All passengers are equipped with optional audio-visual system. First class and business class are equipped with private screens and all kinds of channels. Southwest airline also has its own online store and about 1000 retail partners, so passengers can enjoy shopping time easily.These full-scale customer service earned a lot of satisfaction from customer, which built a excellent reputation in customer’s mind and word of mouth. But nowadays, they faced that many good airline companies in the same line of businessBut in other side, there are also unsatisfied with respect to entertainment facilities, to be more specific, films in the person entertainment equipment are only confined to English, therefore, there are a lot of moans that come from other countries passenger. Apart from this, online check-in system also bring some inconvenient for customers, some customers reflect that the online check-in system just open to first class, thus they cost much time on it.3.2 how has customer feedback been collected and managed Southwest airline has a special approach to collecting customer feedback. Southwest airline has a global liaison office and a global office in 80 countries. Each office has a separate hotline and email address to receive customer feedback. In addition, on Southwest airline's website, customers can also fill out submissions to provide feedback, and companies can also get feedback from customers through a third-party site or get it from Southwest airline's official app, which can be useful for collecting customer feedback.Southwest airline has a customer-centric approach. In the face of customer feedback, employees listen carefully, understand customers' demands, find out the job omission and apologize, inform management and make decision. Southwest airline deal with customer feedback process is not simple enough, processing speed is slow.4.0 conclusionThis report analyzes the Southwest airline Airways in customer care service. From the honor of Southwest airline, can be seen the customers love it and have higher expectations. Southwest airline collection of customer feedback has many special methods. Southwest airline in order to achieve the vision of the world's best airline, it will be aimed at the safety and needs of customers, improve customer satisfaction, to maximize meet customer demand, they have to deal with the existing problems started to adjust and make the action.5.0 RecommendationsCustomers have dissatisfaction on with the customer care aspect of Southwest airlines, as far as southwest airline is concerned, to solve these problems, the company need to introduce more abundant sources to meet customers from different countries. Apart from this, the problem regarding online check-in system should be focusing as well, this system cannot be just open for first class, as well as their economic customer, furthermore, most of airline companies offer seat-select service in online, this is means that southwest also should be keep pace with the times to support more convenient service to all customers.。
HND客服报告第二个作业
Report for Creating a Culture of Customer Care (DJ4234) Outcome 3创建一个文化的报告客户关怀(DJ4234)结果3Research of customer care-----------------Samsung Electronics研究客户服务的————————————————三星电子Candidate name: Ma QianliGrade and Class: Financial services class 7Student ID: 9Submission day: of ContentsIntroduction 1care strategy 1Introduction of AXA’s customer care strategy 1 How Samsung build its customer care 2care standard 333Employee 333research of Samsung 's Qualitative and Quantitativecustomer feedback 4of business survey 4definitions and functions of qualitative Andquantitative methods4and quantitative methods that used in the feedback 5Evaluation of customer care strategy 5of customer care 介绍1客户服务策略1引入安盛的客户服务策略1如何构建它的客户关怀三星2客户关怀标准3环境3客户3员工3社区3供应商3研究的三星的定性和定量客户反馈4业务调查原因4的定义和功能的定性和定量方法4定性和定量方法,用于反馈5评价客户关怀战略5建议的客户关怀61.0 IntroductionIn this article, it mainly talks about the strategy of SamsungElectronics’s customer care. First, introduction of SamsungElectronics’s customer care with its formation is involved in the second section. Second, it gives a specific list of customer care standard, including environment, customer, employee, community and supplier. Thenit chiefly refers to the SamsungElectronics's Qualitative and Quantitative customer feedback. Methods of questionnaire and interview are used in the customer feedback. After talking about the customer feedback, it analyses the date about feedback and have made a conclusion. At last, an evaluation of SamsungElectronics is given to show others. Some recommendations are also raised to improve SamsungElectronics’s customer care. 在本文中,主要讨论了SamsungElectronics战略的客户关怀。
HND-客服报告正文
HND-客服报告正文Creating a Culture of Customer CareH1F0 34Candidate Name:Grade and Class:Content1.0 Introduction (2)2.0 Expectation of internal and external customer (2)2.1 Internal Customers (2)2.2 External customer (3)3.0Establishment and maintenance of customer relationship (4)3.1 What is the customer relationship management (4)3.2 The benefits of CRM (4)3.3 How to establish CRM (4)4.0The way of organizing customer care training (5)5.0The qualitative and quantitative customer feedback (6)5.1 Quantitative research: (6)5.2 Qualitative research: (9)6.0 The key factors of after care (10)7.0Introduction and evaluation of customer care strategy (10)8.0Customer satisfaction and loyalty (12)9.0Introduction and evaluation of customer care standard (12)10.0 Suggestion on continuous improvement (14)References: (15)1.0 IntroductionPfizer incorporated is an American multinational pharmaceutical corporation headquartered in New York City, and with its research headquarters in Groton, Connecticut, United States. It is one of the world's largest pharmaceutical companies.This report is research the customer care of Pfizer incorporated. This report will research expectation of internal and external customer, Customer cultivate, Definition of customer relationship, The way of organizing customer care training, The qualitative and quantitative customer feedback, The key factors of after care, Introduction and evaluation of customer care strategy, Customer satisfaction and loyalty, Introduction and evaluation of customer care standard. Finally, put forward a reasonable proposal for the company's customer service.2.0 Expectation of internal and external customer2.1 Internal CustomersInternal customers are within the enterprise individuals and departments that to accept the services of other individuals or units of the enterprise. All employees of the company can be internal customersInternal Customers IntroductionPackage Artwork Specialist The Package Artwork Project Specialist will be responsible for implementing product artwork renewal, design and coordinating approval cycle for China in-line and new products.Staffs are company’s interior customer. Pfizer’s staffs need company improve them wagesand need company think highly of them and they need promotion in this company. They also need improve them life level.2.2 External customerExternal customers are outside the enterprise individuals or institutions that buy the products or services provided. For example:Retailers: a merchant who sells goods at retailFinal customer: someone who pays for goods or services.Retailer and final customer is Pfizer company’s external customers.Pfizer company’s customer need the company can provide more information about drug and customer need the company can ensure the product has good quality and customer need company provide give after-salesservice.3.0 Establishment and maintenance of customer relationship3.1 What is the customer relationship managementCustomer relationship management (CRM) is a widely implemented model for managing a company’s interactions with customers and prospects. The overall goals are to find, attract, and win new clients, service and retain those the company already has, entice former clients to return, and reduce the costs of marketing and client service. Customer relationship management describes a company-wide business strategy3.2 The benefits of CRMAccording to the theory, the four benefits of customer relationship management is continued growth in revenue, the more affordable cost of sales, sales domino effect, and to increase the stability of the staff.3.3 How to establish CRMCustomer Profile : Collect the Customer Profile, including demographic information, consumer psychology, consumer demand and consumption behavior patterns, transaction records, credit and so on ，to fully understand the Customer Profile.Customer Segmentation: Establish Customer Segmentation, according to Customer desire and demand for products and services, is divided into different Customer groups, then according to the customers groups to provide products and services.Customer Satisfaction: Provide more than customer expectations of products and services.4.0 The way of organizing customer care trainingThere are 4 steps in customer care training, which is training needs analysis, training design, training delivery and training evaluation.(Roger,A_2002) For example about Pfizer company, they make a questionnaire about what do the employees need. And ask staffs some questions about customer care training face to face. Pfizer company leaders use this way to design training and analysis training needs. The company’s uses an office as training place and make a training schedule for staffs, and stipulate staffs must join in the training course. After staffs finish the training course, the company leader will make evaluation about the training. They will let the staffs who joined the training course receive customers and look them how solve some question during receive customers time. And evaluation staffs behavior is or not take some benefits to company.Pfizer company design customer care training contents for the staffs include service strategy, service standard, after-sales service and serve remedy, client demand analysis. The below table shows Pfizer company training design and training implement.Training needs analysis Pfizer need to promote new rhinitis medicineto the customer. So Pfizer need to train agroup of salesman.Training design Interpretation of the marketing skills andTraining needs for two weeks.6 hours of classtime every day.Training delivery Explain the drug treatment principle and theadvantages compared with other drugs. Training evaluation Use the sales and complaints to judgment.5.0 The qualitative and quantitative customer feedbackQualitative analysis of definition is The qualitative research focuses on words and observations to find out reality, and attempts to describe people in natural situations (Jarvis,P.1992). Quantitative analysis of definition is the quantitative research grows out of a solid academic tradition that places considerable trust in numbers that represent opinions or concepts (Jarvis,P.1992).Questionnaire are choice to quantitative analysis method for customer feedback, the company selected interviews / observation method of qualitative analysis for customer feedback.5.1 Quantitative research:1: Your gender ( )A: man B: woman2: Your age ( )A: Under the age of 20 B: 20 to 39 C: 40 to 59 D: More than 603: Your career is ( )A: civil servants B: enterprise employees C: freelancers D: student E: teacher F: doctor G:4: Your record of formal schooling ( )A: Below the junior high school or junior high schoolB: Senior high schoolC: College or bachelor degreeD: Master's or master's degree and above.5: Do you know what pharmaceutical brands ( )A: Janssen B: Pfizer C: United Laboratories D: MRK6: Which one do you think the following words can best describe the company ( ) A: Specialty B: Reliable C: Expensive D: Innovation7: How do you feel the overall quality of the brand product ( )A: Very good B: Good C: General D: Bad E: Very bad8: What do you think of the brand product innovation consciousness ( )A: Very good B: Good C: General D: Bad E: Very bad9: Would you like to recommend the brand to others ( )A: Very willing B: Willing C: unwillingness D: very uncomfortable 10: Your loyalty to the brand ( )A: Need to buy drugs, no matter how I will buy this brand.B: Need to buy drugs; I try to use the brand.C: Whether to choose this brand, I don't care.D: Even if need to buy drugs, I will also try to avoid the brand choice.11, Whether you would like to learn more about the brand ( )A: Very willing B: Willing C: unwillingness D: very uncomfortable12: You do you satisfied with the quality of products our company:A: Very satisfied B: Satisfaction C: Unsatisfactory D: Very unsatisfactory13: What do you think of the company products prices compared with similar products industry:A: low B: flat C: is higher14: Do you think that the brand is very good ( )A: YES B: NO15: Please suggest us to us:12A: Very satisfiedB: SatisfactionC: UnsatisfactoryD: Very unsatisfactoryMost people are very satisfied with the company's product quality.5.2 Qualitative research:Pfizer company send someone to interview with five questions.The questions are when contract, the sales staff explained to you the cost, if enables you to clearly understand the delivery costs?Sales staff whether explain drug matters needing attention for you？Are you satisfied with sales people?Do you satisfied with the whole company provide service?Does a drug have a positive effect on your illness?Customers are not satisfied with sales people. I hope we can improve the manners of salespersonnel. Customers don't satisfied with the service of the company; hope the company to provide more comprehensive services. Customers do not like to use courier delivery. Hope the company can directly sent home delivery.6.0 The key factors of after careAfter-sale service has five key elements which is Apologize，Immediate response，Empathy，Symbolic atonement and Tracing.A woman drinking after the supplement appeared allergies. Pfizer made an apology to the customer, Refund the cost, damages the customer $ 500,000. And provide free medical examination every month over the next year to the customer.Pfizer was adopted Apologize，Immediate response, Symbolic atonement and Tracing.7.0 Introduction and evaluation of customer care strategyAccording to the theory, the design process of customer service strategy include:1. Development and evaluation of business strategy2. Key determinations of customer care strategy3. Creation of Creativities4. Evaluation and development of creativities5. Feasibility and Profit Assessment6. Clear roles and responsibilities7. Implementation Test8. Commercialization9. Evaluation and Double-loop learning (Wilson,J,P_1999)The charts below shows Pfizer company's customer service strategy which is Express delivery of goods directly to customersReason to create the customer service strategy A lot of customers don't like to run long distances for buy health supplementsService originality The company commissioned FedExdoor-to-door.Feasibility evaluate and profitability evaluate Although many customers like this way. But because of the FedEx regulatory issues, many packages are replaced. So Pfizer set up their own logistics company are responsible for door-to-door delivery.As far as i am concerned, this customer service strategy is very good and successful, because this way attracts many customers. Customers can save a lot of time; their delivery logisticscompanies can also ensure the safety of the drug.8.0 Customer satisfaction and loyaltyThere are three principles which is repetition, relevance, recommendation. Repetition mean is frequently purchase products or services. Relevance mean is relevantly purchase products or services. Recommendation mean is Recommend products or services to potential customerMiss Marie has been buying Pfizer‘s health supplements from 2010. Because Miss Mary recommendation, her classmates and relatives to buy a Pfizer product.Because the company continuous innovation in them products. And they have good customers service and good after-sale service. So the principle of 3R customers increased year by year.9.0 Introduction and evaluation of customer care standardAccording to theory of customer design of customer service standard need to consider the following factors:•Recognize existing and expected contacting points from service map•Transfer expectation to action•Choose appropriate action for standard•Set soft or hard standard•Design reflection system for both soft and hard standard•Set hard indication and soft objective•Evaluate standard by indication and objective•Offer outcome of appraisal for staff•Evolve indication and objective(Morgan,D,L_1998)The map of customer service below shows about Pfizer receive customer buy a health supplements.The flow chart below gives information about Pfizer Customer service standard design.Expect Behavior StandardWarm and sweet 1.near with customer2.deliver positive energy3.establishing a bond 1.smile with customer2.talk with people eye to eye3.mail relationEfficiency 1.introduce goods2.answer customer’s question 1.know every goods2.can speediness solve customer’s problemCharacteristic Accept phone orders. Exclusive logistics delivery.I think the standards are very good and succeed. Because these standard are benefits company’s sale and this is not difficult，staffs can easy master. And these can make customer a good impression.10.0 Suggestion on continuous improvement1．More children than adults need compensatory nutrition. But Pfizer health supplements are most adults, not specifically for children's health care products. So Pfizer can try to develop children's health care products.2. Pfizer can try to accept online orders.3. Pfizer for customer tracking service only twice a year. Too little. Suggest to 2 months at a time.References:Jarvis, P. (1992), Perspectives on adult education and training in Europe, National Institute of Adult Continuing Education, Leicester.Morgan, D. L. (1998b), ‘Practical Strategies for Combining Qualitative and Quantitative Methods: Applications for Health Research’, Qualitative Health Research, Vol. 8, pp. 362-76.Reid, M. A., Barrington, H. and Brown, M. (2004), Human Resource Development: beyond training interventions, CIPD.Roger, A. (2002), Teaching Adults, 3rd Edition, Open University Press, Buckingham.Smith, C. B. (1983), ‘Quantitative versus Qualitative Research: An Attempt to Clarufy the Issues’, Educational Researcher, Vol. 12, pp. 6-13.Wilson, J. P. (1999), Human Resource Management: Learning and training for individuals and organizations, Kogan.Yang, X. and Liao, Y. (2007), ‘Building Structure of Human Resource Development within Corporation’, Journal of Business Times, Vol. 31, pp. 52-53.Lee, Changuk and Chon, Kye-Sung (2000) “An investigation of multicultural training practices in the restaurant indus try: the training cycle approach”, International Journal of Contemporary Hospitality Management, Vol. 12, No. 2, pp. 126-134.。
HND--商务行为技巧报告_outcome1
Behavioural Skills for BusinessDE3L 35OUTCOME 1Tutor teacher:HNDCandidate Name:ID Number:Total Words:Finish Date:1. IntroductionThis report focuses on the skills of the leader. Faboil Ltd has developed into a successful organization biotechnology field, Richard is the leader of this team, he was not aware of their responsibilities and the division of work of their subordinates not clear, and so some of the problems, the report will be an analysis of the company's business behavior skills the role of managers involved in the conflict, time management, stress management, in order to solve these problems.2.0Analysis and Resolution2.1 Manage rolesHenry Mintzberg identified 10 roles common to the work of all managers. The ten roles are divided into three groups:●The interpersonal roles are the result of position he or she holds in management.●The informational roles link all the managerial work together.●The decisional roles the unique access to information places the manager at the centre of organization decision making.The three interpersonal roles are primarily concerned with relationships. For instance, Figurehead, Liaison, Leader.The direct relationships with people in the interpersonal roles place the manager in a unique position to get information. Thus, the three informational roles are primarily concerned with the information aspects of managerial work. For instance, Monitor, Disseminator, Spokesperson.The unique access to information places the manager at the centre of organizational decision making. There are four decisional roles, for instance, Entrepreneur, Disturbance, Handler, Resource Allocator, and Negotiator.In this case, Richard Cranberry is the leader of this team, he is difficult to control and manage the team, however, and this organization is very backward management approach. Richard Cranberry has encouraged his three project teams to develop new products, as quickly as possible. The leader's responsibility is to motivate and activation staffing, training, associated duties. But he was not clear about the responsibility of the leader, and the work of Joanne Carole Carole's work is not necessity. Richard Cranberry should be equal distribution of work.In this team, Richard is not associated with other departments.For the science department, finance department and marketing department, no association with each other.In a team, various departments should be contacted by the appropriate contact, so that is conducive to the development of the team, we must be engaged in the information exchange network and access the knowledge base. Thus, Richard should strengthen the interaction with other departments.Richard does not use the resources possible role in the allocation of resources, and can not provide a suitable job to the right person. Description of financial, material and human resources, distribution andsupervisory responsibilities. Depending on the sector, he should the allocate new work, and to strengthen the team spirit of cooperation among the three groups. In this case, Carole towards work dutifully, her organization has been 10 years, the other two the Team Leaders to with Carole's situation seemed to be coping better than Carole. Both Joanne and Ian sympathized, and told her that she should tell Richard that she could not cope. Carole did not really want to admit that she was unable to cope. Further consideration, she gave Richard some suggestions, but that meeting Richard but please long-term sick leave. She told the HR manager Colin Meed, about the status quo, let her do Acting Executive know Richard. A negotiation must have clear aim to discuses, and do many prepare work, you need to consider in advance they said the proposal is adopted, and whether the other side of the negotiations can be time presence.2.2 Assertiveness skillsAssertiveness is an umbrella term it is more concerned with the judgment, action, decision making and modification of manager's integrated ability.Aggressive people may upset others. This may lead to others avoiding them or escalating the conflict. This can affect communication, company image, relationships, and stress. They may also get upset with themselves afterwards if they have lost their temple -often aggressive people cannot control their aggressive.Submissive people may avoid dealing with issues.0ther may get frustrated with them or trample over them .This may lead to resentment, reduced self-esteem, and stress.Assertive people develop positive relationships with others, as they will try to consider other viewpoints as well as presenting their own viewpoint in a clear way. They will seek to work with others but will also stand up for themselves. This can lead to better self-image and reduced stress.Bill of rightIn this case,2.3Conflict in the workplaceConflict is process which begins when one party perceives that another party has negatively affected, or is about to negatively affect, something the first party cares about.Conflict between Carole and Joanne. It belongs to interpersonal conflict. Carole asked Joanne, network analysis, is to take over because she thought it was Joanne expertisefrom a moral perspective, Joanne refused to take on additional workload because she thought she was being undertaken Richard asked her.Source of conflict in the workplace have different goals, different time frames, different relationships, unequal distribution of power, unclear roles and responsibilities, as well as a limited number of resources.Carroll conflict because different goals. Incorrect authority Richard led to a clear role conflict leads to a great extent.As a result, to reduce individual and organizational performance, damage to physical and mental health, and increase the high stress levels and poor work attitude, damage to personal and working relationship between each other.Dealing with conflict can ignore the conflict, the conflict continues, to reduce or contain the conflict, conflict resolution, and to prevent the conflict in the first place. Communication with Joanne Carroll should perform; they can hold a meeting in order to solve this problem.2.4 Time ManagementTime management is about our use of time in relation to what we want to achieve. Typical time stealers are that searching for things or people, longer travel time, correcting mistakes, doing unnecessary activities, interruptions, changing priorities, unable to say “no”, waiting, clutter, procrastination.Carol decision, due to the lack of communication of information, and other stakeholders, we must change. This is a steal to correct the error. She is doing unnecessary activities, because she had received a lot of workload, she could not cope. She could not say "no". There are wastes of time to interrupt her. After save notes staff interrupted her work.她应该设置优先级的紧迫性和重要性，并确认她的工作。
HnD经济学导论outcome1报告
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HND大二市场学导论考试报告Case案例DayDreamToyCompany
HND大二市场学导论考试报告Case案例DayDreamToyCompanyDay Dream Toy Company — A case studyBackground informationThe Day Dream Toy Company has a workforce of over 1,000 based in three different sites in the UK. The company was established in the early 1990s and its marketing activities are co-ordinated from its headquarters in Chester.The original company produced a limited range of wooden toys aimed at the pre-school market. Its range of products was originally limited to wooden building bricks, simple wooden jigsaws and a limited selection of wooden animals. As the company became more established, the product range was expanded to include dolls’ houses and wooden train sets.In the early days the company sold through small, independent toys shops, but despite numerous attempts, it was unable to persuade any of the large chain stores to stock its products. Despite this, the company maintained a reasonable turnover, and it slowly expanded its product portfolio to include a range for the 5–8 year old market.Disenchanted by its inability to become accepted by any of the larger chains, the company toyed with the idea of mail order selling. A catalogue was produced and distributed through some of the leading Sunday newspapers, and although sales increased, this was not a particularly successful venture.Mail order selling was dropped after only a year, but it did serve to bring the company’s name to the attention of the public, and more importantly to the toy industry. The company’s image of high quality toys, made from naturalproducts, appealed to the increasingly vocal environmental lobby, and at last, a leading department store chain agreed to stock Day Dream’s products. This proved to be a lucrative agr eement for Day Dream, and it helped the company expand during the late 1990s.The company’s big bre ak, however, came when the Welsh language TV channel SC4 introduced an animated series featuring an assortment of animal characters collectively known as th e ‘Country Cousins’. Against fierce competition, Day Dream won the contract to make a limited range of merchandise featuring the characters, and the popularity of the series resulted in sales which were way beyond Day Dreams most optimistic expectations. F ollowing the success of ‘Country Cousins’, ITV decided to give the series national airing, and in the lead up to the national launch, Day Dream expanded and developed its range of merchandise. At the same time, the company also introduced ‘Country Cousins’books and to this end, it acquired an ailing publishing company in Exeter.This was Day Dream’s f irst venture into publishing, but by retaining the existing expertise within the newly acquired company, and through its own established distribution network, this became a highly profitable part of the company’s portfolio.The books were sold principally through toy shops and department stores as part of the overall ‘Country Cousins’ package, and by concentrating on its established toy retailers rather than bookshops, Day Dream did not need to employ any additional sales representatives. This proved to be a successful and cost effective approach, which is still employed at the moment.As the business continued to expand, Day Dream boughtover a soft toy manufacturer which was initially devoted to the production of ‘Country Cousins’ figures.The ‘Country Cousins’ phenomenon reached its peak in the late 1990s, and although the company is still turning in reasonable profits, there are growing concerns for its future security. The success of ‘Country Cousins’, however, has given Day Dream a foothold in the market, and having firmly established its brand name and identity, Day Dream products are still stocked by some of the major toy retailers.Although the sales of ‘Country Cousins’ merchandise are declining, the range is still an important part of Day Dream’s business. The range currently includes wooden figures, cuddly figures, wooden play houses and scenery, a series of thirty ‘Country Cousins’ story books, a ‘Country Cousins’ Annual which has been produced each year since 1996, ‘Country Cousins’ stationery, pencil cases, note pads, cards, etc and ‘Country Cousins’ toiletries, including soap, shampoos, sponges, bath salts, etc.In addition to the ‘Country Cousins’ range, Day Dream still produces its traditional wooden jigsaws, wooden animals, wooden building blocks and various other wooden toys aimed at the pre-school market.A major turning point in the popularity of the ‘Country Cousins’ range came in 2008 when IT V decided to drop the programme from its schedules. The popularity of the series had been waning for a number of years, and its demise had been inevitable for some time. In the year following the programme’s withdrawal, sales of ‘Country Cousins’ merchandi se fell to 40% of the 2002 peak.Along with the decline in demand, the company has had tochange its pricing policies.During the boom period of the early 2000s, the price of the ‘Country Cousins’ range was set at a premium, but in order to maintain sales, the company was forced to reduce price to a much more competitive level. Retailers and other middlemen, realising the strength of their negotiating position, have been able to force Day Dream to accept their terms and prices, and with the decline in demand, Day Dream has had little alternative but to accept.The company’s 30-strong sales team has been charged with the responsibility of maintaining good relations with existing outlets to ensure their continued patronage. On occasions this patronage has been hard won, and in recent years has involved more and more price-cutting to ensure that the existing stores continue to stock Day Dream’s range.The industry is becoming ever more competitive, and without a leading product range, Day Dream is being forced to cut prices to retain its distributors, and to maintain its position in the market place.The reduced price to the retailer, however, is not always reflected in the price charged to the final consumer. Although Day Dream is selling to the middlemen at a considerably reduced price, the retailers are tending to sell at prices on a par with those charged during the height of the ‘Country Cousins’ boom.As sales of its traditional range has declined, the company has become involved in the ‘own label’ business, and 10% of its output is now supplied to the ‘For Toys’ retail chain which sells the products under its own name. The association with For Toys has been good for Day Dream, and there is the possibility that this relationship will be further developed in thefuture.For Toys is an expanding company, and although this relationship has been vital to Day Dream, For Toys has forced the manufacturer to produce at lower and lower prices over the years, and because of a lack of orders from other customers, Day Dream has been forced to accede to these demands. At the same time, the production of ‘own label’ merchandise may have contributed to the reduced demand for Day Dream branded products.The declining demand for ‘Country Cousins’ has also necessitated other cha nges. Cuddly toys’ production, which was previously exclusively devoted to ‘Country Cousins’ figures, has now been adapted to produce a range of more than forty different styles and types of bears and other creatures. Many of these are ‘own label’ products for Toys stores.Other alterations to the product mix include the introduction of larger toys such as play houses, climbing frames and slides. Day Dream is looking to find a way of gaining access to potential buyers such as playgroups, nurseries and even local authorities as well as its established consumer market.The publishing side o f the business has also had to adapt to the post ‘Country Cousins’ boom.A range of children’s stationery is available in a number of different styles, and this is being continually updated to meet the changing needs of the market. A new series of pre-school books has been produced, including a range called ‘Dolly the Dolphin’ for which the company has high expectations. The company also has plans for ‘Dolly the Dolphin’ cud dly toys.A new range of self-reading books has also been developed, and the company has been trying to encourage local authoritiesto buy them for their schools and libraries.During the early 2000s the company did not need to invest too heavily in advertising and promotion as the publicity generated by the ‘Country Cousins’ TV series was sufficient to keep the company’s merchandise in the public eye.In addition to this publicity, the company’s promotional effort had been principally aimed at retailers and other middlemen, and this had primarily involved personal selling through the sales team making regular visits to established clients. It was believed that by targeting the middlemen, and by getting the products in to as many stores as possible, sales would inevitably be generated. The emphasis on the sales team has been maintained, but in recent years this has been supplemented by advertising in children’s comics and magazines, and by a limited amount of advertising on Children’s TV, particularly in the run up to Christmas each year.Day Dream must now adjust to the post ‘Country Cousins’ boom, and although some changes have already been made, further developments are required. To do this, it is necessary to develop the company’s marketing mix, but before this is possible, the company must carry out some research to discover the most appropriate course of action.To date, the company has not felt the need to carry out extensive market research, and much of its decision-making has been based on informal feedback received from its sales team, andfrom secondary material derived from the industry trade association, and similar sources. Much has also depended on the marketing team’s own business acumen and knowledge of the market, and there has also been a reliance on internal data.Day Dream has therefore reached a vital crossroads, and important decisions must be made to ensure its future survival and prosperity. The company is still producing reasonably healthy profits each year, but these are much reduced from the heady days of the early 21st century, and if the current trends continue, there is a strong possibility that the company will not survive the next 10 years.The time has come to take some purposeful marketing action. The company now realises that it must adapt to the changing needs of the market, and by gathering more information about existing and potential customers and consumers, it will be in a position to make more reasoned and informed decisions.。
HND报告
1.0 IntroductionThe main body of the school is students; everything is in order topromote the development of students. Many universities still have manyshortcomings, found the current school management, construction andenvironment. Corresponding solutions proposed to meet the needs ofstudents.The report reflects the students in accommodation, transportation andfood problems encountered by the, puts forward Suggestions. All Schoolshow to better serve students, how to manage students, it is helpful to thedevelopment of students.The report major customer service form, tell the school, there are stillmany questions hope and every school can be improved.2.0 ProceduresTo gather required information to produce this report extensive use wasmade of the internet and questionnaire, this was the most effective way ofobtaining data.3.0Customer service in college3.1DormitoryThe good lodging affects the student's study quality. The school lamp timealso affects students morpheus quality, has many students in the eveningplaying games until very late, listening to loud noise, lead to release of theother students can't sleep. Dormitory of environmental health is veryimportant also, dormitory health do not pay attention to clean, easily lead tostudent produces disease, thereby affecting the quality of learning.3.2CanteenGood eating issues affecting the health of students. Dining room of streamof people, have a lot of nonnative personnel also come to this repast. Thisled to a student fails to regularly repast; stream is very easy to producedisease. Dining room personnel should notice the individual is wholesome,bad habit can easily lead to diner to produce disease.3.3TransportationThe school bus is too little; each has lots of students waiting for bus.Noon school also shuttle bus service is not available, so that affectstudents' economic issues and security problems. There are many studentsbecause no bus or waiting for a long time, and choose to take a taxi, orwalking. On the way to school so many students sit less than car becausenot to go to class. Some students choose to walk or bike, but it will affectstudents' safety.3.4 SecurityToday's college students rarely notice safety problem, also have littleknowledge on security. Students easily without warning sign place makemistakes; it will lead to a fire even personal safety.Schools should be apersonal safety of students, learning in two.4.0 Research4.1 MethodologyQuestionnaires and personal observation.4.2 LimitationInvestigation report, it is a kind of application of style. Investigationsubjects in a specific object in-depth investigation, on the basis ofunderstanding through accurate generalization, scientific analysis of thestudy, which reveals the nature of things, it is concluded that accords withthe actual conclusion, thus forming a report sexual application documents.It is the results of the investigations of transfer tools is converted to theirsocial benefits, play a role of bridge, social for decision making andadjusting decision provides basic basis.So-called personal observation method is based on its contacts ofindividual or organization direct observation of looking for a potentialmethod.4.3Questionnaire1. With clear theme. According to investigation theme, embarks from thereality, taichung clear purpose, highlight problems, not dispensableproblem.2. The reasonable structure, strong logicality. Problem of permutation dueand certain logical sequence, accord with respondents thought process.We usually easy after the difficult, first Jane after numerous, first specificafter abstract.3. Straightaway. Questionnaire should make responders, and is willing tobe clear at a glance truthfully answered. In the questionnaire tone, accordwith responders to kind of comprehension and understanding ability,avoid using terminology. To sensitivity problem take certain skill tosurvey, make the questionnaire has rationality and optional sex, avoidsubjectivity and implied, lest the answer distortion.4. Control the length of the questionnaire. To answer the questions of thetime control in 20 minutes, questionnaire neither wastes a question, alsonot miss a question.5. Facilitate material calibrations, sorting and counting.5.0 ConclusionThrough investigation found that school still have a lot of issues exist.The students take a shower bath; some students will run far away. Schoolsshould set bath hall built in a reasonable place. Elevator problem is veryimportant also, elevator often happen jump layer phenomena, this willalso spread to the students' safety. Because the student is the school'smain body, so the school more should provide a better environment toserve the students.6.0RecommendationShould schools under the provisions bedtime, so they could improvestudents sleep quality. The school teacher shall lodge tube every week forhealth check dormitory health, poor dormitory must have punishment. Thiscan arouse students' enthusiasm; can also have a good dormitoryenvironment.Schools should provide more of the school bus, so that eachstudent sat on the school bus to school. Noon also should provide the school bus service, so students are not back and forth at noon trip waste more time and money, but also can enhance the enthusiasm of students in class.In dietary respect, schools should be under the management nonnative personnel, good flow control, not only can improve students' diet quality, also can improve students' health. To strengthen the education, health practitioners in the canteen form good prevention awareness and consciousness of morning check habit. Found communicable disease occurs, it must immediately control of infection and cut off the transmission way, protect, and easy feeling crowd reported immediately to the relevant departments. Dining room and the kitchen should have a good hygiene environment, maintain clean sanitation.To strengthen the students and teachers fire safety education. To do • everyone acquainted with fire defense self-rescue common sense and safely skills. Security intramural various fire-fighting facilities of good. Do regular inspection, maintenance, to ensure that equipment, and completes the pipe 100% inspection records. Teaching building, office building, student dormitory building security exports, keep smooth evacuation passageway and safety evacuation indication obvious, emergency lighting intact. Inflammable and explosive dangerous experiment supplies, accomplish special storage, from the chemical laboratory technician both locking opening or closing is responsible for the warehousing, indoors must have bunker, fire extinguisher, etc. In using inflammable, explosive chemicals while doing an experiment, the teacher must do the experiment prior to students clear precautions, and guide students used correctly, prevent fire accident.7.0BibliographyInternet Web Sites/news/150/2009516104100.htm/view/27120b64783e0912a2162a3e.html/viewstat/73843.aspx8.0Appendix1.Do you think that the bus number too little?A .Yes B.No2.Do you think that bus time is too limited?A .Yes B.No3.Whether you every morning will often because miss bus for beinglate?A .Yes B.No4.How to go to school every day?A.By busB.By carC.By bikeD.Walking5.Have you ever met traffic accident on the way to school?A .Yes B.No6.Do you clip the elevator door in the school?A .Yes B.No7.In the school have you ever met elevator failure was locked in inside?A .Yes B.No8.What is the elevator environment?A.GoodB.BadC.So so9.Whether found the elevator capacity with less?A .Yes B.No10.Dormitory haven‘t burglary-resisting door, good or bad?A.GoodB.Bad11.Dormitory haven’t lights out of time,good or bad?A.GoodB.Bad12.Dormitory classmates class professional almost is different, wheather such distribution is reasonable?A.YesB.No。
hnd 信息技术300字小报告
First of all, I should make sure the beginning time and closing time of the project due to the fact that it is important to note the time, otherwise this project could fail. Then I find the main tasks of the project and list the main tasks as a sequence. Following, I find the subtasks inside the each main task. Furthermore, the duration, the name of resource, the connection between the tasks and milestones are necessary to determine. According to these memos, the main tasks are made up of four aspects: Survey and Survey Planning, Analysis of Questionnaire, Production of the Survey Report and Presentation of the Survey.There are three milestones in this project which are important events should be noted. They are “when the questionnaires are returned to headquarters”, “when the report is completed ” and “the presentation are competed”. The first milestone took place when the surveys had been completed. And the second milestone occurred after the production of survey report had been completed. And the last milestone took place after making presentation for each directors. In addition, there in only one critical path is the “survey the main cities” among the other two paths “survey the medium sizedtown”and “survey the smaller city ”. Furthermore, the constrains which means the subtasks when completed should depended on one person. For example, the survey made by the Harry to survey two main cities.Considering the use of resources,。
HND商务会计高级outcome 3 4 5报告答案
Index pageIndex page………………………………………..…. Introduction…………………………………………. Background………………………………………..…FindingsSection 1…………………………………………Section 2…………………………………………Section 3…………………………………………Conclusion………………………………………….. Reference…………………………………………….IntroductionBackgroundSSP plc is a company operating in the food manufacturing industry. It is engaged in food processing, supplying all the main supermarket chains with first class process meat products. During the last few years the company has been difficult because of the BSE and Foot and Mouth disease made a declining demand for meat product. The bad outstanding achievement stopped in 2004 and a partial rebound in the market produced an increase in turnover by nearly 15%. It is expected that this rebound in the market will gather momentum over the coming year and the SSP plc is planning to take even greater strides forward by opening a new processing plant in Glasgow.As requested in the chief executive’s memo of 30 December, here is my report summarising and analysising the financial position of the SSP plc for the year 2003 and 2004.OutlineThe main body of the report will evaluate five parts:Part 1--- Analyze the users of financial information and the purpose of using.Part 2--- State of financial source and categorize with their characteristics.Part 3---Explain the cash flow statement of SSP plc.Analyze the recent financial performance and position of the SSP plc.(Including my recommendations about how to improvement of business performance) FindingsSection 1. Users of financial accounts.Users of financial statements are a group of people or organizations who use the information to make evaluations and decisions. Users of financial information can be divided into two categories: internal and external users.Now, I will use a table to show you the users’ purpose and sources of information they use to get the statements.Section 2. Source of financesTo run a business, organizations require finance for different proposes and for varying lengths of time. In the finance, we divide sources of capital into two categories: equity capital and loan capital. Equity capital is the finance provided by the owner and there is no interest to pay. Loan capital refers to money that is borrowed from a source outside the business. The interest of loan capital must be paid. Sources of finances could be clarified into short, medium and long term. The short-term refers to finance that are borrowed for a period of no more than one year. The medium-term refers to funds that are borrowed for a period of between two and ten years. Long-term refers to funds that are borrowed for a period of more than ten years.In the case study, the source of finances of SSP plc is: trade creditors, tax, bank overdraft, debentures, ordinary share capital and the retained profits from last account period.Short-term sources:1.Trade creditors:Trade creditors are produced when the purchase of raw materials or stock is delaying to pay, thus, there is more cash which would be used for other uses. There is also an interest free way of raising finance. However, the credit could lead to poor relations with suppliers and the customers may forfeit discounts.The credit is £544,000 in 2003 and it decreased to £405,000 in 2004. The percentage of decrease is 25.56%. The decrease of credit infers that SSP plc has a good financial situation that it has a strong ability to pay credits back to suppliers. This could improve the relationship with suppliers.2.Bank overdraft:Bank account holders can prearrange with the bank to draw cheques to a greater value than the actual balance in the account. Interest should be paid by customers and bank charges will apply where an overdraft limit has been exceeded. Bank overdraft is flexible and cheap. It has a low cost. Some small bank overdraft even has a free of charge.SSP plc had no overdraft but the number increased to £86,000 in 2004. The increase shows that the company borrowed money from bank for its expansion in Glasgow.Long-term sources:1.Debentures:Debentures are loans make to companies that carry a fixed rate of interest. The company’s fixed assets normally secure debentures. Debentures have a fixed time period or an open time period.The shareholders are not debenture holders. A debenture interest is paid as an expense not an appropriation of profit.SSP plc has a fixed debenture (£1,560,000) in the year of 2003 and 2004. It tells us the company’s fixed assets are steady.2.Ordinary shares:Ordinary shareholders receiving pay-outs from company after preference shareholders are paid.Ordinary share dividends are not fixed and subject to company’s periodical performances and decisions of management in paying dividend.In SSP Company, the ordinary share capital is £1,950,000 in both 2003 and 2004. It infers that the company has a steady operation situation.3.Retained ProfitsThe retained profit is the finance brought from the last financial period. It is not fixed and may be a negative number. It presents operational situation of last period.The retained profits decreased from £505,000 to £420,000. The percentage change of decrease is16.83%. The lower ratio shows us the company had made fewer profits in 2003 then it was in2002.Section 3. Ratio Analysis1.Major inflows is Net cash flow operating activates of £1,345,000.Major outflow is Payments to acquire fixed assets, which takes £984,000.2.Ratio AnalysisProfitability Ratios:Gross Profit Percentage=Gross profit/Turnover x 100% 2003: GPP=£7,000,000/£11,674,000 x 100%=59.96%2004: GPP=£8,037,000/£13,382,000 x 100%=60.06%Trend: IncreaseAnalysis: The increase of ratio is a good sign. The positive trend can be an indication that stock control of meat product has improved, demand for the meat product has increased after the diseases, or purchasing policies have improved. The managers should keep the good trend and go on develop it, such as improving marketing strategy, setting better pricing policy, or improving stock control.✧Net Profit Percentage=Net Profit before Taxation/ Turnover x 100%2003: NPP=£1,182,000/£11,674,000 x 100%=10.13%2004: NPP=£901,000/£13,382,000 x 100%=6.73%Trend: DecreaseAnalysis: The decrease of the ratio is a bad sign that it indicates a low profit of the company. From the P&L Account of the SSP plc, we know that although the gross profit increased, the operation cost is much higher in 2004; it leads to a decrease in net profit. So the managers should think about how to decrease our operation cost to help our company earn more profit.Liquidity Ratios:✧Current Ratio=Total Current Assets/Total Current Liabilities2003: CR=£1,195,000/£767,000=1.562004: CR=£1,248,000/£701,000=1.78Trend: IncreaseAnalysis: the increase of ratio is a good sign. Generally speaking a healthy current ratio is at least 2:1. The 1.56 and 1.78 indicate the company is a little bit over trading and have difficulty in meeting its short-term debts. The main reason for the increase is the increase in the total current assets and decrease in the total current liabilities. I suggest that the company may keep more profit for the short-term debts.✧The Acid Test Ratio=Liquid Assets/Current Liabilities2003: (£1,195,000-£608,000)/£767,000=0.772004: (£1,248,000-£796,000)/£701,000=0.64Trend: DecreaseAnalysis: The decrease is a bad sign. The ratio should be 1:1. But the ratio in both of 2003 and2004 is less that 1. And unfortunately, the ratio is still decreasing. SSP plc meets a liquidity problem that the liquid assets decrease. The company managers should pay attention to this ratio and organization’s development.Efficiency Ratios:✧Fixed Asset Turnover=Turnover/Fixed Assets2003: £11,674,000/£4,017,000=2.91 times2004: £13,382,000/£4,318,000=3.10 timesTrend: IncreaseAnalysis: Where this ratio gas increase, this is a good sign. It indicates that the existing fixed assets are generating more sales and maybe investment in new fixed assets gas could be been paid off. Managers of SSP plc should develop and focus on it.✧Debtors Collection Period=Debtors/Turnover x 3652003: £306,000/£11,674,000 x 365=9.57 days2004: £452,000/£13,382,000 x 365=12.33 daysTrend: IncreaseAnalysis: It is a bad sign that there is an increase in DCP. It indicates that SSP’s may have a poor credit control of poor invoicing system. The bad debts may also increase. The leaders of SSP should check their invoicing and reminder system to keep the ratio a proper range.Investment Ratios:✧Interest Cover=Profit Before Interest & Tax/Interest Charges2003: £1,416,000/£234,000=6.052004: £1,135,000/£234,000=4.85Trend: DecreaseAnalysis: This ratio shows how capable the company is of covering its interest charges. The decrease is not good because the company is less able to meet its interest payments. But the ratio is still in a reasonable range. Leaders should try to increase company’s profit to keep this ratio a high level.Debt Ratio=Total Debts/Total Assets x 100%2003: (£767,000+£1,560,000)/(£4,017,000+£1,195,000) x 100%=44.65%2004: (£701,000+£1,560,000)/(£4,318,000+£1,248,000) x 100%=40.62%Trend: DecreaseAnalysis: It is a good sign that the ratio increased. However, a healthy ratio should keep around 50%. It indicates that SSP has fewer liabilities or keeps more assets. The sign should be kept by managers.3.RecommendationAfter reading and analyzing three accounts from SSP Company, I found some problems with it and now I will present my suggestions about the future management in these two parts.Operational recommendationA ratio of Net Profit Percentage shows us that SSP plc has a high expenditure in operation cost. Italso indicates that the company has a low level of cost control. Therefore, I suggest that SSP should try to decrease the costs of sales and the operation cost, such as adopting new management system and using contractors to find distribution channels but to find them itself.Financial recommendationFor the source of finance, SSP has a bad performance of financial operating. In the Cash Flow Statement, the Financing is £0, but the company is planning expansion in Glasgow. The main inflow of the company is the sales. It is a dangerous phenomenon if the company wants to use the turnover to expanse its business because it is impossible to use the current cash to support long-term investment. So I suggest that the company may increase the number of share capital or make more debentures to get more long-term capital for expansion.ConclusionBy analyzing the P&L Account, Balance Sheet and Cash Flow Statement, we can infer that SSP plc has a good operational performance. However, there are still many parts to improve and develop to help the company maximize profits.Reference●Ray H. Garrison, Managerial Accounting, Business Publications Inc., 1985, Printed in U.S.A.●J.R.DYSON, Accounting for Non-accounting Students, Financial Times, 2004, Printed in GreatBritain.●Frank Wood & Alan Sangster, Business Accounting 2, Financial Times, Pitman Publishing, 1999,Printed in China.。
HND报告规范要求
标题写作要求：
除了summary, terms of reference/procedure, introduction, conclusions, recommendation这几个基本标题可以用这固定单词之外，其它内容必须用自己的语言，有两种方式：
1.陈述句，即使以特殊疑问词开头，也须以陈述句的语序
2.名词性短语：动名词短语或名词性短语都可以
若使用以上两种中的一种，必须全文一致，不要句子和短语混用段落要求：一个主要内容一个段落，不要写太长的段落，
句子结构：要有一定变化，长短变化，复杂简单相辅
人称：全部用第三人称，不可使用“I ,me, we, us, you”
初稿排版要求：
字号：Calibri四号，行距：旧版WORD的25－28，新版的我不会用，你们看一下，够清晰地手写一行字才行，方便我写意见和你们修改（一稿后的修改直接写在一稿上，方便批阅）；
段与段之间要有空行，边距正常就可，单面打印，打印好后在左侧装订。
初稿包含：封面，目录，正文，参考文献
注意：初稿完成后，大家务必自己先审查一遍，看是否需要在内容上和语言上做些改善。
HND金融专业GU3报告第一篇-第一部分(Planning)
Planning1.1Companies selected for projectI chose Land Securities Real Estate Investment Trust (LAND.L), Liberty International Real Estate Investment Trust (LII.L), British American Tobacco (BATS.L) and Shire Pharmaceuticals Group Plc (SHP.L) as my shares portfolio. Both LAND.L and LII.L are in Real Estate Investment Trust diversified sector. BATS.L is the first range harvester, producer and distributor of tobacco in the world. While, SHP.L is the leading specialty biopharmaceutical company that focuses on meeting the needs of the specialist physician.1.2 Justification for choicesI chose LAND.L as one of my investment company, because it is indeed one of the biggest owners in cities, which has a huge amount of real estate all over the UK. Its famous and welcome retail brand is the biggest invisible capital. In addition, it has now generated compound annual growth of 14.6% since 2004. General speaking, only keeping an appropriate risk management and reducing unnecessary cost on administration and distribution, can company keep higher turnover increase. Consequently, I believe along with the changes and evolution, the three businesses of Land Securities-Retail, London, and Trillium, will be in good shape and it will provide the platform for future revenue and earnings growth. On the other hand, from his financial report, Land securities have low potential risks of its debt-load. They maintain an appropriate debt to equity ratio (42%) to ensure that asset level performance is translated into returns for shareholders. As far as my opinion, I have much confidence to make sure that the company will have bright future in his business.For SHP.L, it has high-potential to develop. Shire has enough financial support and specialist physician to manufacture new medicine product portfolio in challenging diseases. In HIV infection and AIDS treatment, there are few competitive pressures and minority entrants. This external surrounding will bring many opportunities for Shire. Furthermore, Shire also has a strategic focusing on treatment for HIV and gastrointestinal diseases therapies since 2006. Many physician experts expect that the nucleoside analogue market needs for HIV has continued to grow in 2009. Shire’s product portfolio in HIV, gastrointestinal diseases will continue to deliver strong, high margin growth throughout 2009 and 2010. Thereby, I believe the good forecast will bring more income and yield benefits for Shire in biopharmaceuticals. Theshareholders will also obtain quite a few dividends from the considerable income coming from these projects in the future.Based on the continued positive share trend and financial analyze, the quick ratio of British American Tobacco is approximate 0.89. This is good indication for investors, which reflect the BATS.L has efficiently using its current assets. All asset of BATS.L are quickly convertible into cash, and to divide the result by all current liabilities. It specifically excludes inventory. In profit ability, the return on capital employed ratios keep high single-digit growth in average 3 year (2007:22% ,2006:21% , 2005:19%), which shows the British American Tobacco maintains a well level on utilized its resources in generating profit and shareholder value. The long-term profitability of BATS.L is also keeping high-quality growth. The British American Tobacco has delivered the average earnings per share (EPS) growth of 10 per cent over the last three years. Basic earnings per share for 2007 were 105.19p (2006: 92.08p).It is vital for both the company as well as the benefit received by shareholders. Accordingly, from above ratio and statistic, I think the British American Tobacco can maintain a preferable performance in the following year and the stock price will keep steady growth in 2009.To consider all advantages of LII.L, I am sure that this company will have better performance in 2009. At first, Liberty International is a new market leader in large scale shopping centers and the owner of other prime retail assets. His gross retail income keeps higher increase in recent decade. Compare with other competitors, Liberty International was build up in 1987 and was listing in London Stock Exchange in 1992. Along with market needs start raise, its capital structure become more stable and they begin to extension its business. His productions begin from single, costliness to diverse and low price. They being periodically pay dividend, the share’s price ofLiberty International keep relative high level. Therefore, Liberty International belongs to the rapidly accelerating industry growth in industry life cycle. Contrast with some deceleration industry and mature industry, the Liberty International shares price have more development potential and large space to increase. Secondly, the investment expert indicates merging the Capco Urban business unit is high yield indirect investment for Liberty International. After merged Capco, Liberty International can satisfy his development needs and oversee and implement large scale development projects. This implies significant value will be created from initial investment. The Liberty International will gain considerable income in these areas in the future and the shareholders will also obtain quite a few dividends. Therefore, investing LII.L is a wise choice in 2009.1.3 Method and sources to the projectFundamental analysis and technical analysis are used in this program, which can help me to finish this project.For fundamental analysis methods, it helps me chose appropriate shares at suitable time with the appropriate price. First, I collect financial report for each company, and then I calculate the different statistics and ratios to analysis the company performance in the last year. Through comparison, I decide the final share portfolio. At the same time, I use industry analysis to help me understand the industry developing situation over this period. I also adopt qualitative analysis and quantitative analysis to analyze the economic environment, interest rate, inflation, monetary policy, as well as foreign exchange rate.For technical analysis, some line charts and bar charts can show the uptrend and downtrend directly, which gives me some useful information. For example, Dow Theory and K theory told me the big movement of the each share. I always based on day-to-day statistic to catch effective information and forecast the short-term trend.In order to finish this homework, I also use primary sources. I record the market price for each share, sector index, FTSE 100, all share indices in the website every weekly.I also go to the company homepage to investigate the main business for each company. In addition, I also analyze the nationally and internationally factors, which would influence the shares fluctuation.At the same time, it is sensible to use secondary sources. It gives me abundance of useful information. It was collected mainly from company annual reports, including Chinese and English editions, archival materials in magazines, newspapers and websites. Some times I collect useful information coming from investment expert advises on websites and TV. I choose these kinds of sources, because it can provide large amounts of information quickly, low costs, considerably effective, and reduce the overall time.1.4 Plan for carrying out projectThe whole project including three parts: planning, developing and evaluating. I should use more than four months to finish this report. Look at the below table, which displays the plan for carrying out this project.。
HND财政预算报告outcome 1
Beijing Institute of Technology SQA HND AssignmentTable of contentsIntroduction (3)Part A (3)Part B (5)Conclusion (6)Reference (6)Appendix (7)IntroductionThis report is for Tricol plc which makes a range of furniture and kitchenware. One of the most popular products is the Zupper expandable table. It will do some variance analysis in the Part A. It will includes direct material usage, direct material price, direct labor rate direct, labor efficiency and total overhead. Some suggestions will be given following the analysis. In Part B, there will take two methods to analyze the project that is whether to accept. It will discuss the advantages and disadvantages of the two methods, finding out the best methods that is suit for the company. At last, some other factors such as environment, technology, legal, and customers will be discussed for the managers. Furthermore, some needed appendixes will be followed the report.Part AVariance analysis and reportingOnce the variances have been calculated, they should be analyzed to find what the problems are. The criterion that the rate of variance needs to be analyzed is more than 3%, and according to the Appendix 3, as a result, it needs to analyze all the variances.Direct material usage:According to the Appendix 2, the variance of direct material usage is favorable, which is about ￡8000 and the rate of direct material usage variance reaches 12.5%. This is a high level and it may due to the two reasons such as higher quality materials and higher grade workforce. The company chooses the higher quality materials could reduce the spoilages during the producing. And it could reduce the inferiors in the finish products. To reduce the materials is as a result. Giving the labor higher workforce may reduce the mistakes by labors during the producing that will reduce the rejection rate and save the materials.Direct material priceAccording to the Appendix 2, the variance of direct material price is adverse, which is about ￡5600 and at the rate of 8.75%. There may be two reasons for this result. One is higher quality materials. Because of the higher quality, this kind of materials will be more expensive than other low quality materials. It will increase the costs of the materials. Also, the loss of discounts will be another reason to make the material price increase. Tricol may cooperate with a new supplier; company may not get the discounts received because of the low reliance.Direct labor rateAccording to the Appendix 2, the variance of direct labor rate is ￡3520 in adverse, and at the rate of 12.2%. There may be also two reasons for this result. One is salary increase award. Company made the labor rate become ￡10 per hour, which is higher than standard labor rate for ￡1 per hour. This could encourage the staffs to work hard and improve their efficiency and reduce the mistakes. Another reason may be the unplanned overtime. For this situation, company may pay more wages to the staffs for their overtime work.Direct labor efficiencyAccording to the Appendix 2, the variance of direct labor efficiency is adverse with ￡2880 in the rate of 10%. There are two reasons for this. One is may be the low morale. Because the company let its labors to work overtime for the unplanned goals and the high workforce will make the staffs unsatisfied. The second reason is that there may be shortage of skilled labor, which results in more labor hours and labors to finish the goals.Total overheadAccording to the Appendix 2, the variance of total overhead is ￡400 in adverse, and at the rate of 3.51%. It may due to the higher insurance, and higher administration. Company may spend too much on the insurance of its staffs. Some wages of the managers may be higher.Recommendation for the managementThe direct material usage is a good sign for the company. Company should continue to reduce the spoilages during its producing. However, the price of the materials are little higher. It is not a good sign. Company may purchase the lower quality materials from the new supplier. And try the best to get some discount received. The price of materials should be lower than before but quality could not be too lower. This action will reduce the costs in the materials and insurance the low rejection rate. According to the labor, company should not raise the employees’wages easily to motivate the staffs and it should not do much the unplanned overtime. Because of the much unplanned overtime, the staffs may against this action and become morale. So, company should reduce the unplanned overtime and use the other ways to encourage its staffs often. However, in order to finish the unplanned overtime, the company may hire some new employees to work. But there is shortage of skilled labor. Company should give them some training to improve their skills. The total overhead is not very good for the company. The insurance and administration may be higher for the company. Company should go to the greatest extent of reducing the costs in the insurance. It may be possible for company get some discount allowed form theinsurance company. And control the spending in the managing.Part BAssumptionThe premise of payback period methodsIdentify all of the costs of initial investment. Assume that they will be paid now. Find the cash inflow for each project. Add up cash flows each year until cost of project covered. Pick the project with the shortest payback period. If the payback period is only one year then it should be compared with an internal figureThe premise of discounted cash flow techniqueUncertainty does not exist. There is no inflation. The appropriate discount rate to use is known, to avoid unnecessary calculations. When undertaking DCF questions, the discount rates have been computed for you, and are given in the discount tables .Unlimited funds can be raised at a competitive rate.Analyzing payback period methodAccording to the payback period method, the original capital that the company invest is ￡1,000,000 and there are 5 years for the company to get the return that is the budgeted payback period. According to the program, 4 years and 1.5 months that the company will get its all investments. At the last year, company will get the return about ￡280,000. As a result, based on the period method, the project will be profitable and is worth to invest.Analyzing discounted cash flow techniqueIf the company uses the discounted cash flow technique, according to the peogram, the investment is ￡1,000,000, and the net present value is 10%. The budgeted payback period is 5 years. After 5 years, the NPV for the project will be ￡-64,800. It shows that the return is less than the investment. It will be the loss of ￡64,800 to invest this project. So this project will not be profitable and is not worth to invest.RecommendationAccording to the two methods, it is not difficult to find that the company would better to choose the payback period method. The company chooses payback period method could get the profit of ￡280,000 and less 5 years could get the all investment. And for the discounted cash flow technique, it will cost 5 years and loss ￡64,800 at last of the project. So, based on the profit, the company would better to choose thepayback period method.Consideration of other factorsFirst, the environment is one factor that the managers should to consider. Tricol makes a range of furniture and kitchenware. It may make pollute during the producing. If the company does not pay attention to the environment, it may get some fine.Technology is one factor that the managers should to consider about. If the company uses the new technology and equipment in the project, it could improve its productivity. And improve its profitability.The company should also think about the legal. The company should insure that the project is not against the legal. If not, company may be punished by the government and even be banded.At last, company should consider its customers. It should consider that its products, making by the project, will be attracted by the customers. If no customers like it, they may get little profit for the project.ConclusionAs an advisor for the company, this report can help the company make the flex budget and variances and use the two methods to analysis the investment and help the company choose the best method. This will help company make much profit. ReferenceSQA, preparing Financial Forecast (version 3),China Modern Economic Publishing House, 2004./definition/direct-labor-efficiency-variance.html/wiki/Payback_period/terms/d/dcf.aspThe calculation of the variances would be:1.Direct material total variance(standard units of actual production × standard price) – (actual quantity × actual price)[(4kg × 1600) ×￡10]–￡61600=￡64000–￡61600=￡2400 ( F )2.Direct material usage variancestandard price × (standard units of actual production－actual units)=￡10 × (4kg × 1600－5600kg)=￡10 × 800kg=￡8000 (F)3.Direct material price varianceactual quantity × (standard price－actual price)=5600kg × (￡10－￡11)=5600kg ×￡1=￡5600 (A)4.Direct labor total variance(standard hours of actual production × standard rate ph)－(actual hours × actual rate ph)[(2h×1600) ×￡9]－(3520h ×￡10)=(3200h ×￡9)－￡35200=￡28800－￡35200=￡6400(A)5.Direct labor rate varianceactual hours × (standard rate ph－actual rate ph)3520h × (￡9－￡10)=3520h ×￡1=￡3520(A)6.Direct labor efficiency variancestandard rate ph × (standard hours of actual production－actual hours)￡9×[2h×1600－3520h]=￡9×(3200h－3520h)=￡9×320h=￡2880(A)7.Total overhead variance（budgeted variable overhead + budgeted fixed overhead－(actual variable overhead + actual fixed overhead)(￡3200+￡8200)+(￡3200+￡8600)=￡11400(A)－￡11800(A)=￡400(A)Appendix 3Variance ratio:The rate for direct material total variances is £ 2400/£ 64000×100%=3.75% The rate of direct material usage variance is £ 8000/£ 64000×100%=12.5% The rate of direct material price variance is £ 5600/£ 64000×100%=8.75% The rate of direct labor variance is 6400/28800×100%=22.2%The rate of direct labor rate variance is £ 3520/£ 28800×100%=12.2%The rate of direct labor efficiency variance is £ 2880/£ 28000×100%=10% The rate of total overhead variance is £ 400/(£ 3200+8600)×100%=3.51%Payback Period:Discounted Cash Flow:。
HND财务报告与分析
HND财务报告与分析一、引言财务报告与分析是企业管理中至关重要的一环。
本文将对某公司的财务报告进行详细分析，包括财务报表的构成、财务指标的计算与解释、财务比较分析以及财务趋势分析等方面，以帮助读者全面了解该公司的财务状况和经营情况。
二、财务报表的构成1. 资产负债表资产负债表是反映企业在特定日期上的财务状况的一张报表。
它包括资产、负债和所有者权益三个部分。
资产包括流动资产、非流动资产和其他资产，负债包括流动负债、非流动负债和其他负债，所有者权益包括股本和留存收益。
2. 利润表利润表是反映企业在一定期间内的经营成果的一张报表。
它包括营业收入、营业成本、营业利润、利润总额和净利润等项目。
利润表的编制可以采用单列法或多列法。
3. 现金流量表现金流量表是反映企业在一定期间内现金流入和流出情况的一张报表。
它包括经营活动现金流量、投资活动现金流量和筹资活动现金流量三个部分。
现金流量表的编制可以采用直接法或间接法。
三、财务指标的计算与解释1. 流动比率流动比率 = 流动资产 / 流动负债流动比率反映了企业偿还短期债务的能力。
流动比率越高，说明企业短期偿债能力越强。
2. 速动比率速动比率 = (流动资产 - 存货) / 流动负债速动比率排除了存货的影响，更加准确地反映了企业短期偿债能力。
3. 资产负债率资产负债率 = 负债总额 / 资产总额资产负债率反映了企业资产由债务资金提供的比例。
资产负债率越高，说明企业负债越多。
4. 净利润率净利润率 = 净利润 / 营业收入净利润率反映了企业每销售一单位产品或提供一单位服务所获得的净利润的比例。
净利润率越高，说明企业盈利能力越强。
四、财务比较分析财务比较分析是将不同时间点或不同企业的财务数据进行比较，以揭示其变化趋势或相对优劣。
常用的财务比较分析方法包括横向分析和纵向分析。
1. 横向分析横向分析是将同一企业在不同时间点的财务数据进行比较。
通过计算各项财务指标的增减幅度或增长率，可以了解企业在不同时间点上的财务变化情况。
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1.0 IntroductionThe main body of the school is students; everything is in order topromote the development of students. Many universities still have manyshortcomings, found the current school management, construction andenvironment. Corresponding solutions proposed to meet the needs ofstudents.The report reflects the students in accommodation, transportation andfood problems encountered by the, puts forward Suggestions. All Schoolshow to better serve students, how to manage students, it is helpful to thedevelopment of students.The report major customer service form, tell the school, there are stillmany questions hope and every school can be improved.2.0 ProceduresTo gather required information to produce this report extensive use wasmade of the internet and questionnaire, this was the most effective way ofobtaining data.3.0Customer service in college3.1DormitoryThe good lodging affects the student's study quality. The school lamp timealso affects students morpheus quality, has many students in the eveningplaying games until very late, listening to loud noise, lead to release of theother students can't sleep. Dormitory of environmental health is veryimportant also, dormitory health do not pay attention to clean, easily lead tostudent produces disease, thereby affecting the quality of learning.3.2CanteenGood eating issues affecting the health of students. Dining room of streamof people, have a lot of nonnative personnel also come to this repast. Thisled to a student fails to regularly repast; stream is very easy to producedisease. Dining room personnel should notice the individual is wholesome,bad habit can easily lead to diner to produce disease.3.3TransportationThe school bus is too little; each has lots of students waiting for bus.Noon school also shuttle bus service is not available, so that affectstudents' economic issues and security problems. There are many studentsbecause no bus or waiting for a long time, and choose to take a taxi, orwalking. On the way to school so many students sit less than car becausenot to go to class. Some students choose to walk or bike, but it will affectstudents' safety.3.4 SecurityToday's college students rarely notice safety problem, also have littleknowledge on security. Students easily without warning sign place makemistakes; it will lead to a fire even personal safety.Schools should be apersonal safety of students, learning in two.4.0 Research4.1 MethodologyQuestionnaires and personal observation.4.2 LimitationInvestigation report, it is a kind of application of style. Investigationsubjects in a specific object in-depth investigation, on the basis ofunderstanding through accurate generalization, scientific analysis of thestudy, which reveals the nature of things, it is concluded that accords withthe actual conclusion, thus forming a report sexual application documents.It is the results of the investigations of transfer tools is converted to theirsocial benefits, play a role of bridge, social for decision making andadjusting decision provides basic basis.So-called personal observation method is based on its contacts ofindividual or organization direct observation of looking for a potentialmethod.4.3Questionnaire1. With clear theme. According to investigation theme, embarks from thereality, taichung clear purpose, highlight problems, not dispensableproblem.2. The reasonable structure, strong logicality. Problem of permutation dueand certain logical sequence, accord with respondents thought process.We usually easy after the difficult, first Jane after numerous, first specificafter abstract.3. Straightaway. Questionnaire should make responders, and is willing tobe clear at a glance truthfully answered. In the questionnaire tone, accordwith responders to kind of comprehension and understanding ability,avoid using terminology. To sensitivity problem take certain skill tosurvey, make the questionnaire has rationality and optional sex, avoidsubjectivity and implied, lest the answer distortion.4. Control the length of the questionnaire. To answer the questions of thetime control in 20 minutes, questionnaire neither wastes a question, alsonot miss a question.5. Facilitate material calibrations, sorting and counting.5.0 ConclusionThrough investigation found that school still have a lot of issues exist.The students take a shower bath; some students will run far away. Schoolsshould set bath hall built in a reasonable place. Elevator problem is veryimportant also, elevator often happen jump layer phenomena, this willalso spread to the students' safety. Because the student is the school'smain body, so the school more should provide a better environment toserve the students.6.0RecommendationShould schools under the provisions bedtime, so they could improvestudents sleep quality. The school teacher shall lodge tube every week forhealth check dormitory health, poor dormitory must have punishment. Thiscan arouse students' enthusiasm; can also have a good dormitoryenvironment.Schools should provide more of the school bus, so that eachstudent sat on the school bus to school. Noon also should provide the school bus service, so students are not back and forth at noon trip waste more time and money, but also can enhance the enthusiasm of students in class.In dietary respect, schools should be under the management nonnative personnel, good flow control, not only can improve students' diet quality, also can improve students' health. To strengthen the education, health practitioners in the canteen form good prevention awareness and consciousness of morning check habit. Found communicable disease occurs, it must immediately control of infection and cut off the transmission way, protect, and easy feeling crowd reported immediately to the relevant departments. Dining room and the kitchen should have a good hygiene environment, maintain clean sanitation.To strengthen the students and teachers fire safety education. To do • everyone acquainted with fire defense self-rescue common sense and safely skills. Security intramural various fire-fighting facilities of good. Do regular inspection, maintenance, to ensure that equipment, and completes the pipe 100% inspection records. Teaching building, office building, student dormitory building security exports, keep smooth evacuation passageway and safety evacuation indication obvious, emergency lighting intact. Inflammable and explosive dangerous experiment supplies, accomplish special storage, from the chemical laboratory technician both locking opening or closing is responsible for the warehousing, indoors must have bunker, fire extinguisher, etc. In using inflammable, explosive chemicals while doing an experiment, the teacher must do the experiment prior to students clear precautions, and guide students used correctly, prevent fire accident.7.0BibliographyInternet Web Sites/news/150/2009516104100.htm/view/27120b64783e0912a2162a3e.html/viewstat/73843.aspx8.0Appendix1.Do you think that the bus number too little?A .Yes B.No2.Do you think that bus time is too limited?A .Yes B.No3.Whether you every morning will often because miss bus for beinglate?A .Yes B.No4.How to go to school every day?A.By busB.By carC.By bikeD.Walking5.Have you ever met traffic accident on the way to school?A .Yes B.No6.Do you clip the elevator door in the school?A .Yes B.No7.In the school have you ever met elevator failure was locked in inside?A .Yes B.No8.What is the elevator environment?A.GoodB.BadC.So so9.Whether found the elevator capacity with less?A .Yes B.No10.Dormitory haven‘t burglary-resisting door, good or bad?A.GoodB.Bad11.Dormitory haven’t lights out of time,good or bad?A.GoodB.Bad12.Dormitory classmates class professional almost is different, wheather such distribution is reasonable?A.YesB.No。