OL 421 Final Project Guidelines and Rubric
Overview
You will complete a capstone that integrates the knowledge and skills you have developed in the business core coursework and over the duration of the term by
creating an executive summary that highlights the performance of your company from the Capsim simulation. The executive summary is your opportunity to
show your knowledge of the organization, products, and business functionsskills that professionals in this field must possess. You will also reflect on your
journey through the business core and how you plan to position yourself both professionally and in your upcoming program of study. This personal and
professional reflection will specifically focus on business communication skills, professional etiquette, and peer-to-peer and peer-to-leader collaboration.
Evaluation of Capstones
This capstone will be assessed somewhat differently than other courses you have taken online at SNHU. There are two separate components, which will be
evaluated as a unit in determining whether you have demonstrated proficiency in each outcome. Your instructor will guide you through this process, keeping a
running narrative of your strengths and weaknesses in relation to the outcomes as you progress through the class. Your work is expected to meet the highest
professional standards.
This assessment will evaluate your mastery with respect to the following outcomes:
OL-421-01: Demonstrate business communication skills and etiquette for constructing personal and professional reflections in a variety of business
environments
OL-421-02: Analyze strategic problem-solving skills for enhancing business success
OL-421-03: Analyze the use of quantitative and qualitative tools for informing strategic decision-making
OL-421-04: Assess ethical, legal, and social challenges for suggesting improvement and enhancement strategies
OL-421-05: Assess peer-to-peer and peer-to-leader collaboration for improving performance and decision making
OL-421-06: Analyze global business markets for informing future business expansion choices
OL-421-07: Analyze entrepreneurial and innovative approaches for solving authentic business problems
Prompt
Since you just finished the Capsim simulation, compiled your results, and are now looking to the future of your company, the first component of your capstone
requires you to compose a company performance summary. Imagine that this summary is for new members of the topic of directors of your company. It is
imperative that the topic understand your company, its value, and its development cycle over the last eight years. This is your opportunity to exhibit your
knowledge of your organization, your products, and how your business functions.
High-level business executives are often short on time, so it is important that your summary is concisely written and rich in content. As has been emphasized in
previous classes in the business core, effective business communication, peer-to-peer and peer-to-leader collaboration, and professional etiquette are
mandatory skills to have when entering todays business world. Because this is the last course in the business core, the second component of your capstone
requires you to reflect on your use of business communication skills, professional etiquette, and collaboration skills throughout the Capsim simulation, this
course, and the previous courses you have taken in the business core.
Capstone Component 1: Executive Summary
For the first of two capstone components, you will develop a comprehensive, professional executive summary by analyzing quantitative and qualitative tools,
analyzing strategic problem-solving skills, assessing any ethical, legal, or social challenges that may be encountered, analyzing global markets, and analyzing
entrepreneurial approaches. This executive summary will be used to inform new members of the topic of directors who must become familiar with your
company.
The following sections should be included:
I.
Progress of the Company. You should briefly bring the new topic members up to speed about the progress of your company over the past eight years.
While it is not important to describe every change, be sure to give an executive-level overview of the various products, strategies, and performances.
II.
Current Situation. Here, discuss the current situation of your company by performing and analyzing a full SWOT analysis.
a) Strengths: Identify the strengths of the organization.
b) Weaknesses: Identify the weaknesses of the organization.
c) Opportunities: Identify potential opportunities the organization should explore in order to expand.
d) Threats: Identify external factors that could negatively affect the organization.
III.
Future of the Company. Consider the results of your SWOT analysis, and detail an approach you plan to take regarding your top priority at the company.
Be sure to include any innovative or sustainable approaches in your plan.
IV.
Ethical, Legal, and Social Challenges. Discuss any ethical, legal, or social challenges the company may have faced or could face in the future, and suggest
strategies for how the company could overcome these challenges.
V.
Global Considerations. In this section, discuss what necessary factors would need to be considered if the company were to expand into the global
market. Consider the opportunities and threats outlined in the SWOT analysis previously in order to analyze the greatest advantages and disadvantages
to expanding this company into the global market.
Capstone Component 2: Professional Reflection
For the second and final component of your capstone, you will compose a reflection in which you discuss the process and outcomes of this project, as well as
how your coursework culminated in the capstone project. This may include discussions of unforeseen problems or obstacles, and any unexpected surprises. The
reflection should also discuss your identified strengths and problems that you encountered while completing the capstone. Finally, the reflection will examine
how the capstone project will be useful in the job market or in furthering your education.
You should envision this component as a personal reflection on the capstone and your experience in the business core program as a whole. For instance, relative
to the capstone, you could discuss what you did (or intended to do), and then consider what worked well, what challenges you faced, and what you would
change or do differently to make your experience better. In reflecting on your time in the business core program, you might discuss where you started, where
you are, and where you see yourself going. Note that this component is not about evaluating the capstone itself but rather your experience within the capstone
project.
Some of the issues that you could address in this final component of this capstone include the following:
Overall, what was your capstone experience like?
Reflect on your experience performing the Capsim simulation.
Reflect on the significance of the capstone in relation to your own experience at SNHU.
What connections do you see between your capstone and your academic program?
How will you apply what you have learned to your future academic and/or professional life?
How did you demonstrate effective business communication in both this capstone course and throughout the business core program?
How will you utilize these business communication skills in your future classes here at SNHU and in the working world after graduation?
Reflect on your experiences with peer-to-peer and peer-to-leader collaboration in this capstone course.
How has peer-to-peer and peer-to-leader collaboration influenced your performance and decision making in this class?
Reflect on establishing and maintaining a professional business etiquette in both this capstone course and throughout the business program.
Final Project Rubric
This rubric will be applied to both components as a whole, and no component will be assessed on its own.
The Possible Indicators of Success are examples for you and the instructor of the types of concepts to look for to demonstrate proficiency. They are neither
exhaustive nor proscriptive and should be used as guides for illustrating how your capstone embodies the outcome. All outcomes are weighted equally.
Guidelines for Submission: The submitted executive summary should be comprehensive and adhere to best practices for business writing. Be sure that your
writing is concise and appropriate for your target audience. Any quoted, paraphrased, or borrowed information should be cited according to the guidelines in
the Publication Manual of the American Psychological Association (APA).
OL-421-01: Demonstrate business communication skills and etiquette for constructing personal and professional
reflections in a variety of business environments
Possible Indicators of Success
Does the capstone demonstrate the students ability to reflect on the importance of utilizing proper business
communication skills to be successful in the profession?
Does the capstone demonstrate the students ability to reflect on various business skills that support effective
communication?
Does the capstone demonstrate the students ability to integrate prior business knowledge into reflections?
Does the capstone demonstrate the students ability to demonstrate professional etiquette in written communication in
various business settings?
Does the capstone demonstrate the students ability to reflect on the importance of establishing and maintaining
professional etiquette in the business world?
OL-421-02: Analyze strategic problem-solving skills for enhancing business success
Possible Indicators of Success
Does the capstone demonstrate the students ability to analyze the strengths of a company for enhancing business
success?
Does the capstone demonstrate the students ability to analyze the weaknesses of a company for enhancing strategic
problem-solving and developing an approach to achieving success?
Does the capstone demonstrate the students ability to analyze the opportunities of a company for enhancing business
success?
Does the capstone demonstrate the students ability to analyze the threats to a company for enhancing strategic
problem-solving and developing an approach to achieving success?
OL-421-03: Analyze the use of quantitative and qualitative tools for informing strategic decision-making
Possible Indicators of Success
Does the capstone demonstrate the students ability to analyze qualitative tools, such as the progress of the product over
time, for developing sustainable approaches to success?
Does the capstone demonstrate the students ability to analyze qualitative data, such as the analysis of the production
process for developing sustainable approaches to success?
Does the capstone demonstrate the students ability to analyze market segmentation strategies for informing strategic
decision-making and developing an approach to achieving success?
Does the capstone demonstrate the students ability to analyze financial components for informing strategic decisionmaking and developing an approach to achieving success?
Does the capstone demonstrate the students ability to analyze total quality management (TQM) methods in human
resources?
OL-421-04: Assess ethical, legal, and social challenges for suggesting improvement and enhancement strategies
Proficient
100%
Not Proficient
0%
Proficient
100%
Not Proficient
0%
Proficient
100%
Not Proficient
0%
Proficient
100%
Not Proficient
0%
Possible Indicators of Success
Does the capstone demonstrate the students ability to formulate approaches to overcoming ethical challenges of a
company?
Does the capstone demonstrate the students ability to formulate approaches to overcoming legal challenges of a
company?
Does the capstone demonstrate the students ability to suggest approaches to overcoming social challenges of a
company?
Does the capstone demonstrate the students ability to suggest appropriate and feasible improvement plans that
consider various ethical, legal, and social challenges?
OL-421-05: Assess peer-to-peer and peer-to-leader collaboration for improving performance and decision making
Possible Indicators of Success
Does the capstone demonstrate the students ability to collaborate with peers for improving performance and
establishing effective decision-making in business environments?
Does the capstone demonstrate the students ability to assess how effective collaboration with peers may improve
performance and establish sound decision-making in business environments?
Does the capstone demonstrate the students ability to collaborate with leaders for improving performance and
establishing sound decision-making?
Does the capstone demonstrate the students ability to assess how collaboration with leaders may improve performance
and decision making in various business environments?
OL-421-06: Analyze global business markets for informing future business expansion choices
Possible Indicators of Success
Does the capstone demonstrate the students ability to identify considerations for expanding the company into the
global market?
Does the capstone demonstrate the students ability to consider the advantages and disadvantages of expanding
globally?
Does the capstone demonstrate the students ability to draw conclusions from a SWOT analysis when considering
expanding into the global market?
OL-421-07: Analyze entrepreneurial and innovative approaches for solving authentic business problems
Does the capstone demonstrate the students ability to identify a top priority of a company and detail an innovative
approach for effectively solving various problems?
Does the capstone demonstrate the students ability to analyze innovative approaches in solving business problems of a
company?
Proficient
100%
Not Proficient
0%
Proficient
100%
Not Proficient
0%
Proficient
100%
Not Proficient
0%
Round: 1
Dec. 31,
2023
F136786_008
Andrews
Abby Olson
Baldwin
Chester
Digby
Erie
Ferris
Selected Financial Statistics
ROS
Asset Turnover
ROA
Leverage
ROE
Emergency Loan
Sales
EBIT
Profits
Cumulative Profit
SG&A / Sales
Contrib. Margin %
Andrews
6.1%
1.91
11.7%
1.7
20.4%
$0
$53,549,373
$6,132,392
$3,285,046
$5,778,752
11.9%
25.7%
FOUNDATION ® FAST TRACK
Baldwin
4.6%
1.60
7.4%
1.9
14.1%
$0
$48,671,383
$4,748,988
$2,256,380
$4,750,085
9.4%
21.7%
Chester
5.4%
1.42
7.7%
1.9
14.2%
$0
$41,159,354
$4,688,170
$2,225,850
$4,719,556
7.4%
22.6%
Digby
6.2%
1.63
10.1%
1.9
18.9%
$0
$49,973,382
$6,052,350
$3,099,589
$5,593,294
9.9%
24.3%
Erie
3.9%
1.41
5.4%
1.9
10.3%
$0
$39,654,275
$3,601,024
$1,533,339
$4,027,044
7.4%
20.4%
Ferris
7.4%
1.76
13.0%
1.9
25.1%
$0
$43,880,706
$6,085,166
$3,239,400
$5,733,105
9.8%
26.3%
Page 1
1
F136786_008 Dec.Round:
31, 2023
Stock & Bonds
Stock Market Summary
Company
Close
Change
Shares
Andrews
Baldwin
Chester
Digby
Erie
Ferris
$15.99
$13.94
$13.88
$15.59
$12.53
$15.90
$4.82
$2.77
$2.71
$4.43
$1.36
$4.73
2,000,000
2,076,077
2,051,004
2,036,677
2,051,004
2,000,000
MarketCap
($M)
$32
$29
$28
$32
$26
$32
Book Value
Per Share
$8.07
$7.69
$7.63
$8.03
$7.29
$6.45
EPS
Dividend
Yield
P/E
$1.64
$1.09
$1.09
$1.52
$0.75
$1.62
$0.00
$0.00
$0.00
$0.00
$0.00
$1.60
0.0%
0.0%
0.0%
0.0%
0.0%
10.0%
9.7
12.8
12.8
10.2
16.7
9.8
Bond Market Summary
Company
Andrews
Series#
Face
Yield
Close$ S&P
11.0S2024
12.0S2026
13.0S2028
10.0S2033
$866,667
$1,733,333
$2,600,000
$2,480,000
10.9%
11.5%
11.8%
10.2%
100.54 BBB
103.95 BBB
109.76 BBB
97.58 BBB
11.0S2024
12.0S2026
13.0S2028
10.0S2033
$866,667
$1,733,333
$2,600,000
$2,480,000
11.0%
11.7%
12.1%
10.6%
100.00
102.44
107.39
94.11
B
B
B
B
11.0S2024
12.0S2026
13.0S2028
10.0S2033
$866,667
$1,733,333
$2,600,000
$2,361,878
11.0%
11.7%
12.0%
10.5%
100.18
102.94
108.17
95.25
BB
BB
BB
BB
Baldwin
Company
Digby
Series#
Face
Yield
Close$
S&P
11.0S2024
12.0S2026
13.0S2028
10.0S2033
$866,667
$1,733,333
$2,600,000
$2,287,212
11.0%
11.7%
12.1%
10.6%
100.09
102.69
107.78
94.68
BB
BB
BB
BB
11.0S2024
12.0S2026
13.0S2028
10.0S2033
$866,667
$1,733,333
$2,600,000
$2,361,878
11.0%
11.7%
12.1%
10.6%
100.09
102.69
107.78
94.68
BB
BB
BB
BB
11.0S2024
12.0S2026
13.0S2028
10.0S2033
$866,667
$1,733,333
$2,600,000
$420,545
11.0%
11.7%
12.1%
10.7%
99.91
102.20
107.00
93.55
B
B
B
B
Erie
Chester
Ferris
Next Year’s Prime Rate7.00%
FOUNDATION ® FAST TRACK
Page 2
1
F136786_008 Dec.Round:
31, 2023
Financial Summary
Cash Flow Statement Survey
CashFlows from operating activities
Net Income(Loss)
Adjustment for non-cash items:
Depreciation
Extraordinary gains/losses/writeoffs
Changes in current assets and liablilities
Accounts payable
Inventory
Accounts Receivable
Net cash from operations
Andrews
Baldwin
Chester
Digby
Erie
Ferris
$3,285
$2,256
$2,226
$3,100
$1,533
$3,239
$1,156
$0
$1,064
$0
$1,426
$0
$1,020
$0
$1,426
$0
$1,133
$0
$422
($403)
($1,781)
$2,679
$300
($632)
($647)
$2,342
($657)
($572)
($30)
$2,393
$337
($1,435)
($754)
$2,268
($836)
($846)
$94
$1,372
($161)
($812)
($253)
$3,147
($6,940)
($6,925)
($6,995)
($6,500)
($6,995)
($2,600)
$0
$0
$0
$2,480
$0
$0
$1,000
$0
$0
$850
$0
$2,480
$0
$0
$3,691
$0
$0
$570
$0
$2,362
$0
$0
$3,679
$0
$0
$410
$0
$2,287
$0
$0
$3,679
$0
$0
$570
$0
$2,362
$0
$0
$3,679
$0
($3,195)
$0
$0
$421
$0
$0
$3,679
$0
Net cash from financing activities
$3,480
$7,021
$6,610
$6,376
$6,610
$905
Net change in cash position
Balance Sheet Survey
Cash
Accounts Receivable
Inventory
Total Current Assets
($781)
Andrews
$4,821
$5,135
$2,755
$12,711
$2,438
Baldwin
$8,039
$4,000
$2,984
$15,024
$2,008
Chester
$7,610
$3,383
$2,924
$13,917
$2,143
Digby
$7,745
$4,107
$3,787
$15,640
$987
Erie
$6,589
$3,259
$3,198
$13,046
$1,451
Ferris
$7,053
$3,607
$3,164
$13,824
Plant and equipment
Accumulated Depreciation
Total Fixed Assets
$21,340
($5,956)
$15,384
$21,325
($5,864)
$15,461
$21,395
($6,226)
$15,168
$20,900
($5,820)
$15,080
$21,395
($6,226)
$15,168
$17,000
($5,933)
$11,067
Total Assets
$28,095
$30,485
$29,086
$30,720
$28,215
$24,891
Accounts Payable
Current Debt
Total Current Liabilities
$3,276
$1,000
$4,276
$3,154
$3,691
$6,845
$2,196
$3,679
$5,875
$3,191
$3,679
$6,870
$2,017
$3,679
$5,696
$2,693
$3,679
$6,372
Long Term Debt
Total Liabilities
$7,680
$11,956
$7,680
$14,525
$7,562
$13,437
$7,487
$14,357
$7,562
$13,258
$5,621
$11,992
Common Stock
Retained Earnings
Total Equity
$2,323
$13,816
$16,139
$3,173
$12,787
$15,960
$2,893
$12,756
$15,649
$2,733
$13,630
$16,363
$2,893
$12,064
$14,957
$2,323
$10,575
$12,898
Total Liabilities & Owners Equity
$28,095
$30,485
$29,086
$30,720
$28,215
$24,891
Income Statement Survey
Sales
Variable Costs(Labor,Material,Carry)
Contribution Margin
Depreciation
SGA(R&D,Promo,Sales,Admin)
Other(Fees,Writeoffs,TQM,Bonuses)
EBIT
Interest(Short term,Long term)
Taxes
Profit Sharing
Net Profit
Andrews
$53,549
$39,784
$13,765
$1,156
$6,353
$124
$6,132
$975
$1,805
$67
$3,285
Baldwin
$48,671
$38,096
$10,575
$1,064
$4,596
$166
$4,749
$1,207
$1,240
$46
$2,256
Chester
$41,159
$31,840
$9,319
$1,426
$3,059
$147
$4,688
$1,194
$1,223
$45
$2,226
Digby
$49,973
$37,839
$12,134
$1,020
$4,927
$135
$6,052
$1,186
$1,703
$63
$3,100
Erie
$39,654
$31,554
$8,100
$1,426
$2,926
$147
$3,601
$1,194
$842
$31
$1,533
Ferris
$43,881
$32,329
$11,552
$1,133
$4,312
$21
$6,085
$1,000
$1,780
$66
$3,239
Cash flows from investing activities
Plant improvements(net)
Cash flows from financing activities
Dividends paid
Sales of common stock
Purchase of common stock
Cash from long term debt issued
Early retirement of long term debt
Retirement of current debt
Cash from current debt borrowing
Cash from emergency loan
FOUNDATION ® FAST TRACK
Page 3
1
F136786_008 Dec.Round:
31, 2023
Production Analysis
MTBF
18300
0
Pfmn
Coord
5.5
0.0
Size
Coord
Price
14.5 $35.00
0.0 $0.00
Material Labor
Cost
Cost
$11.97 $11.04
$0.00 $0.00
Contr.
Marg.
26%
0%
2nd
Shift
&
Overtime
96%
0%
2.5
0.0
19800
0
6.4
0.0
13.8 $33.40
0.0 $0.00
$14.16 $10.95
$0.00 $0.00
22%
0%
88%
0%
3.2
3.0
849
298
186%
0%
7/23/2023
2.3
18250
5.7
14.2 $32.60
$12.50 $10.56
23%
63%
4.8
849
162%
145
0
3/16/2023
5/8/2024
2.4
0.0
20600
0
6.1
0.0
13.4 $35.00
0.0 $0.00
$14.52 $10.95
$0.00 $0.00
24%
0%
88%
0%
3.0
2.5
850
350
186%
0%
1,253
129
7/28/2023
2.3
17500
6.0
14.4 $31.65
$12.40 $10.54
20%
63%
4.8
849
162%
1,206
119 10/21/2023
2.1
21500
7.6
12.7 $36.40
$17.15 $10.50
26%
56%
3.5
850
155%
Primary
Segment
Low
Units
Sold
1,530
0
Unit
Inven
tory
107
0
Baker
Bold
Low
1,457
0
Cake
Low
Daze
Dabble
Revision
Age
Date Dec.31
10/4/2023
2.2
5/8/2024
0.0
115
0
3/12/2023
5/12/2024
1,263
117
Low
1,428
0
Eat
Low
Fast
Low
Name
Able
Addie
FOUNDATION ® FAST TRACK
Auto
mation
Next
Round
3.6
1.0
Capacity
Next
Round
850
400
Plant
Utiliz.
194%
0%
Page 4
Low Tech Segment Analysis
F136786_008
Round: 1
Dec. 31, 2023
Low Tech Statistics
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
5,544
|5,544
|68.1%
Next Year’s Segment Growth Rate
|10.0%
Low Tech Customer Buying Criteria
1. Price
2. Age
3. Reliability
4. Ideal Position
Expectations
$15.00 – 35.00
Ideal Age = 3.0
MTBF 14000-20000
Pfmn 5.3 Size 14.7
Importance
41%
29%
21%
9%
Top Products in Low Tech Segment
Name
Able
Baker
Daze
Cake
Eat
Fast
Market
Share
20%
18%
17%
17%
16%
13%
Units
Sold to
Seg
1,104
976
924
918
907
714
FOUNDATION ® FAST TRACK
Revision
Date
10/4/2023
3/12/2023
3/16/2023
7/23/2023
7/28/2023
10/21/2023
Stock
Out
Pfmn
Coord
5.5
6.4
6.1
5.7
6.0
7.6
Size
Coord
14.5
13.8
13.4
14.2
14.4
12.7
Cust.
List
Age Promo AwarePrice MTBF Dec.31 Budget ness
$35.00 18300
2.17 $1,850 80%
$33.40 19800
2.45 $1,300 67%
$35.00 20600
2.45 $1,450 72%
$32.60 18250
2.27
$925 56%
$31.65 17500
2.26
$875 54%
$36.40 21500
2.14 $1,500 73%
Cust.
Dec.
Sales Access- Cust
Budget ibility
Survey
$1,850 47%
20
$1,300 39%
20
$1,450 41%
19
$925 34%
17
$850 33%
16
$1,275 36%
8
Page 5
High Tech Segment Analysis
F136786_008
Round: 1
Dec. 31, 2023
High Tech Statistics
Total Industry Unit Demand
Actual Industry Unit Sales
Segment % of Total Industry
2,592
|2,592
|31.9%
Next Year’s Segment Growth Rate
|20.0%
High Tech Customer Buying Criteria
1. Ideal Position
2. Age
3. Price
4. Reliability
Expectations
Pfmn 8.1 Size 11.9
Ideal Age = 0.0
$25.00 – 45.00
MTBF 17000-23000
Importance
33%
29%
25%
13%
Top Products in High Tech Segment
Name
Daze
Fast
Baker
Able
Eat
Cake
Market
Share
19%
19%
19%
16%
13%
13%
Units
Sold to
Seg
503
492
481
426
345
345
FOUNDATION ® FAST TRACK
Revision
Date
3/16/2023
10/21/2023
3/12/2023
10/4/2023
7/28/2023
7/23/2023
Stock
Out
Pfmn
Coord
6.1
7.6
6.4
5.5
6.0
5.7
Size
Coord
13.4
12.7
13.8
14.5
14.4
14.2
Cust.
List
Age Promo AwarePrice MTBF Dec.31 Budget ness
$35.00 20600
2.45 $1,450 72%
$36.40 21500
2.14 $1,500 73%
$33.40 19800
2.45 $1,300 67%
$35.00 18300
2.17 $1,850 80%
$31.65 17500
2.26
$875 54%
$32.60 18250
2.27
$925 56%
Cust.
Dec.
Sales Access- Cust
Budget ibility
Survey
$1,450 42%
12
$1,275 39%
24
$1,300 40%
12
$1,850 48%
9
$850 33%
8
$925 34%
8
Page 6
1
F136786_008 Dec.Round:
31, 2023
Market Share
Actual Market Share in Units
Potential Market Share in Units
Industry Unit Sales
% of Market
Low
5,544
68.1%
High
2,592
31.9%
Total
8,136 Units Demanded
100.0% % of Market
Low
5,544
68.1%
High
2,592
31.9%
Total
8,136
100.0%
Able
Total
19.9%
19.9%
16.4%
16.4%
18.8% Able
18.8% Total
19.9%
19.9%
16.4%
16.4%
18.8%
18.8%
Baker
Total
17.6%
17.6%
18.6%
18.6%
17.9% Baker
17.9% Total
17.6%
17.6%
18.6%
18.6%
17.9%
17.9%
Cake
Total
16.6%
16.6%
13.3%
13.3%
15.5% Cake
15.5% Total
16.6%
16.6%
13.3%
13.3%
15.5%
15.5%
Daze
Total
16.7%
16.7%
19.4%
19.4%
17.5% Daze
17.5% Total
16.7%
16.7%
19.4%
19.4%
17.5%
17.5%
Eat
Total
16.4%
16.4%
13.3%
13.3%
15.4% Eat
15.4% Total
16.4%
16.4%
13.3%
13.3%
15.4%
15.4%
Fast
Total
12.9%
12.9%
19.0%
19.0%
14.8% Fast
14.8% Total
12.9%
12.9%
19.0%
19.0%
14.8%
14.8%
FOUNDATION ® FAST TRACK
Page 7
1
F136786_008 Dec.Round:
31, 2023
Perceptual Map
Andrews
Name
Able
Pfmn
5.5
Name
Daze
Pfmn
6.1
Size
14.5
Digby
Size
13.4
FOUNDATION ® FAST TRACK
Baldwin
Revised Name
10/4/2023 Baker
Pfmn
6.4
Revised Name
3/16/2023 Eat
Pfmn
6.0
Size
13.8
Erie
Size
14.4
Chester
Revised
3/12/2023
Name
Cake
Pfmn
5.7
Revised
7/28/2023
Name
Fast
Pfmn
7.6
Size
14.2
Ferris
Size
12.7
Revised
7/23/2023
Revised
10/21/2023
Page 8
1
F136786_008 Dec.Round:
31, 2023
HR/TQM Report
HUMAN RESOURCES SUMMARY
Needed Complement
Complement
1st Shift Complement
2nd Shift Complement
Andrews
301
301
154
147
Baldwin
288
288
154
134
Chester
250
250
154
96
Digby
288
288
154
134
Erie
250
250
154
96
Ferris
240
240
154
86
Overtime Percent
Turnover Rate
New Employees
Separated Employees
Recruiting Spend
Training Hours
Productivity Index
0.0%
10.0%
83
0
$0
0
100.0%
0.3%
10.0%
69
0
$0
0
100.0%
0.0%
10.0%
27
0
$0
0
100.0%
0.3%
10.0%
69
0
$0
0
100.0%
0.0%
10.0%
27
0
$0
0
100.0%
0.2%
10.0%
24
8
$0
0
100.0%
Recruiting Cost
Separation Cost
Training Cost
Total HR Admin Cost
$83
$0
$0
$83
$69
$0
$0
$69
$27
$0
$0
$27
$69
$0
$0
$69
$27
$0
$0
$27
$24
$40
$0
$64
Strike Days
TQM SUMMARY
Andrews
Baldwin
Chester
Digby
Erie
Ferris
Process Mgt Budgets Last Year
CPI Systems
VendorJIT
Quality Initiative Training
Channel Support Systems
Concurrent Engineering
UNEP Green Programs
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
TQM Budgets Last Year
Benchmarking
Quality Function Deployment Effort
CCE/6 Sigma Training
GEMI TQEM Sustainability Initiatives
Total Expenditures
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Cumulative Impacts
Material Cost Reduction
Labor Cost Reduction
Reduction R&D Cycle Time
Reduction Admin Costs
Demand Increase
FOUNDATION ® FAST TRACK
Page 9
1
F136786_008 Dec.Round:
31, 2023
Ethics Report
ETHICS SUMMARY
Other (Fees, Writeoffs, etc.)
Demand Factor
Material Cost Impact
Admin Cost Impact
Productivity Impact
Awareness Impact
Accessibility Impact
Total
Other (Fees, Writeoffs, etc.)
Demand Factor
Material Cost Impact
Admin Cost Impact
Productivity Impact
Awareness Impact
Accessibility Impact
FOUNDATION ® FAST TRACK
The actual dollar impact. Example, $120 means Other increased by $120.
The % of normal. 98% means demand fell 2%.
The % of normal. 104% means matieral costs rose 4%.
The % of normal. 103% means admin costs rose 3%.
The % of normal. 104% means productivity increased by 4%.
The % of normal. 105% means normal awareness was multiplied by 1.05.
The % of normal. 98% means normal accessiblity was multiplied by 0.98.
Normal means the value that would have been produced if the problem had not been presented.
No Impact
Andrews
Baldwin
Chester
Digby
Erie
Ferris
$0
100%
100%
100%
100%
100%
100%
$0
100%
100%
100%
100%
100%
100%
$0
100%
100%
100%
100%
100%
100%
$0
100%
100%
100%
100%
100%
100%
$0
100%
100%
100%
100%
100%
100%
$0
100%
100%
100%
100%
100%
100%
$0
100%
100%
100%
100%
100%
100%
Page 10
Annual Report
Annual Report
Andrews
F136786_008
Balance Sheet
DEFINITIONS: Common Size: The common size column
simply represents each item as a percentage of total
assets for that year. Cash: Your end-of-year cash
position. Accounts Receivable: Reflects the lag between
delivery and payment of your products. Inventories: The
current value of your inventory across all products. A zero
indicates your company stocked out. Unmet demand
would, of course, fall to your competitors. Plant &
Equipment: The current value of your plant. Accum
Deprec: The total accumulated depreciation from your
plant. Accts Payable: What the company currently owes
suppliers for materials and services. Current Debt: The
debt the company is obligated to pay during the next year
of operations. It includes emergency loans used to keep
your company solvent should you run out of cash during
the year. Long Term Debt: The companys long term debt
is in the form of bonds, and this represents the total value
of your bonds. Common Stock: The amount of capital
invested by shareholders in the company. Retained
Earnings: The profits that the company chose to keep
instead of paying to shareholders as dividends.
ASSETS
Cash
Account Receivable
Inventory
Total Current Assets
$4,821
$5,135
$2,755
Plant & Equipment
Accumulated Depreciation
Total Fixed Assets
Total Assets
LIABILITIES & OWNERS
EQUITY
$21,340
($5,956)
Accounts Payable
Current Debt
Long Term Debt
Total Liabilities
$3,276
$1,000
$7,680
Common Stock
Retained Earnings
Total Equity
Total Liab. & O. Equity
$2,323
$13,816
$12,711
2023
Common
Size
17.2%
18.3%
9.8%
45.2%
$5,602
$3,353
$2,352
$11,307
$15,384
$28,095
76.0%
-21.2%
54.8%
100.0%
$14,400
($4,800)
$9,600
$20,907
$11,956
11.7%
3.6%
27.3%
42.6%
$2,853
$0
$5,200
$8,053
$16,139
$28,095
8.3%
49.2%
57.4%
100.0%
$2,323
$10,531
$12,854
$20,907
Cash Flow Statement
The Cash Flow Statement examines what happened in the Cash Account
during the year. Cash injections appear as positive numbers and cash
withdrawals as negative numbers. The Cash Flow Statement is an excellent
tool for diagnosing emergency loans. When negative cash flows exceed
positives, you are forced to seek emergency funding. For example, if sales
are bad and you find yourself carrying an abundance of excess inventory,
the report would show the increase in inventory as a huge negative cash
flow. Too much unexpected inventory could outstrip your inflows, exhaust
your starting cash and force you to beg for money to keep your company
afloat.
Annual Report
Round: 1
Dec. 31, 2023
Cash Flows from Operating Activities
Net Income(Loss)
Depreciation
Extraordinary gains/losses/writeoffs
Accounts Payable
Inventory
Accounts Receivable
Net cash from operation
Cash Flows from Investing Activities
Plant Improvements
Cash Flows from Financing Activities
Dividends paid
Sales of common stock
Purchase of common stock
Cash from long term debt
Retirement of long term debt
Change in current debt(net)
Net cash from financing activities
Net change in cash position
Closing cash position
2022
2023
$3,285
$1,156
$0
$422
($403)
($1,781)
$2,679
2022
$2,494
$960
$0
$853
($2,352)
$3,647
$5,602
($6,940)
$0
$0
$0
$0
$2,480
$0
$1,000
$3,480
($781)
$4,821
($1,000)
$0
$0
$0
$0
$0
($1,000)
$4,602
$5,602
Page 11
Annual Report
Andrews
Round: 1
Dec. 31, 2023
F136786_008
2023 Income Statement
(Product Name)
$0
2023
Total
$53,549
Common
Size
100.0%
$0
$0
$0
$0
$0
$0
$0
$0
$16,821
$22,632
$331
$39,784
31.4%
42.3%
0.6%
74.3%
$0
$0
$0
$13,766
25.7%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,156
$1,767
$1,850
$1,850
$886
$7,509
2.2%
3.3%
3.5%
3.5%
1.7%
14.0%
$0
$0
$0
$0
$6,256
11.7%
$124
$6,132
$86
$889
$1,805
$67
$3,285
0.2%
11.5%
0.2%
1.7%
3.4%
0.1%
6.1%
Able
Addie
Sales
$53,549
$0
$0
$0
$0
$0
$0
Variable Costs:
Direct Labor
Direct Material
Inventory Carry
Total Variable
$16,821
$22,632
$331
$39,784
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Contribution Margin
$13,766
$0
$0
$0
$0
Period Costs:
Depreciation
SG&A: R&D
Promotions
Sales
Admin
Total Period
$1,156
$767
$1,850
$1,850
$886
$6,509
$0
$1,000
$0
$0
$0
$1,000
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Net Margin
$7,256
($1,000)
$0
$0
Definitions: Sales: Unit Sales times list price. Direct Labor: Labor costs incurred to produce the product
that was sold. Inventory Carry Cost: the cost unsold goods in inventory. Depreciation: Calculated on
straight-line. 15-year depreciation of plant value. R&D Costs: R&D department expenditures for each
product. Admin: Administration overhead is estimated at 1.5% of sales. Promotions: The promotion budget
for each product. Sales: The sales force budget for each product. Other: Chargs not included in other
categories such as Fees, Write offs, and TQM. The fees include money paid to investment bankers and
brokerage firms to issue new stocks or bonds plus consulting fees your instructor might assess. Write-offs
include the loss you might experience when you sell capacity or liquidate inventory as the result of
eliminating a production line. If the amount appears as a negative amount, then you actually made money
on the liquidation of capacity or inventory. EBIT: Earnings Before Interest and Taxes. Short Term Interest:
Interest expense based on last years current debt, including short term debt, long term notes that have
become due, and emergency loans, Long Term Interest: Interest paid on outstanding bonds. Taxes:
Income tax based upon a 35% tax rate. Profit Sharing: Profits shared with employees under the labor
contract. Net Profit: EBIT minus interest, taxes, and profit sharing.
Annual Report
Other
EBIT
Short Term Interest
Long Term Interest
Taxes
Profit Sharing
Net Profit
Page 12
Round: 2
Dec. 31,
2024
F136786_008
Andrews
Abby Olson
Baldwin
Chester
Digby
Erie
Ferris
Selected Financial Statistics
ROS
Asset Turnover
ROA
Leverage
ROE
Emergency Loan
Sales
EB
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