business.plan.2014a

Southwest Michigan Business Services

Impuesto de Libertad Servicio y de Ocupacion de Suroeste Michigan

Franchise opportunity with

Liberty Tax

By

Daniel Cosgrove

Table of Contents

1.0. Executive Summary……….……………………………………………………….3

1.1. Personal Background................................................................................…3

1.2. Products and Servcies……………………………………………………..5

1.3 Financing………………………………………………………………….6

1.4 Team Establishment...................................................... .............................7

2.0. Marketing Audit……................................................... .......................................….9

2.1 Company Information…………………………………………………….9

2.2 Sales Forecast……………………………………………………………..9

2.3 Information Resources…………………………………………………...11

2.4 Time Frame………………………………………………………………11

2.5 Challenges………………………………………………………………..12

3.0 Location and Market Analysis…………………………………………………...13

3.1 Location………………………………………………………………….13

3.2 Economic Outlook……………………………………………………….13

3.3 Developing Right Shareholders………………………………………….14

3.4 Maintaining a good market structure…………………………………….16

4.0 Marketing plan…………………………………………………………………...17

4.1 Improving on efficiencies………………………………………………..17

4.2 Using technology to our advantage………………………………………20

5.0 Industry Analysis………………………………………………………………...27

5.1 Managing risks…………………………………………………………...27

5.2 Leadership………………………………………………………………..28

5.3 Human Resources role…………………………………………………...29

5.4 Role of ethics and corporate culture……………………………………..30

5.5 Project to benefit the economy…………………………………………..31

6.0 Corporate relationship with franchisor…………………………………………..34

7.0 Project to Benefit the Economy………………………………………………….36

8.0 Products and Services…………………………………………………………....37

9.0 Conclusion……………………………………………………………………….35

Table of Contents, Continued

10.0 Cover letter………………………………………………………………………38.

10.1 Resume…………………………………………………………………..39

11.0 Biography………………………………………………………………………..41

Southwest Michigan Business Services

1.0. Executive Summary

The purpose for this business plan is to establish a franchise with Liberty Tax Service and

a retail outlet, such as Goodwill or one from my previous employers. The Liberty Tax

franchise would operate as a staff member meeting place to collaborate staff job

responsibilities. Liberty Tax would offer the human resources activities for the staff

members to receive the appropriate career tenure. I will show projected financials and

operation over the next three years. This Liberty Tax franchise would be operated under

the name; “Liberty Tax of Southwest Michigan Business Services and operated by Daniel

Jerome Cosgrove in projected city of Battle Creek, Michigan, Springfield, Michigan,

and/or the township of Harper Creek, Michigan.

1.1. Personal Background

I have established an employment history within the retail industry through my

employment with Burger King on West Columbia Ave, Battle Creek, MI and West

Columbia Shell Food Mart in Battle Creek, MI. As my employment contiued from the

period of 1995 to the end end of the first qaurter of 2009, an early terminated due to lack

of communication with supposely "senior management." As a result for my employment,

I have endured an academic undergraduate training starting in the summer of 1995

semester through the end of the fall semester of 2002. I have balanced my work

experience and undergraduate academic tenure in Business Administration, focusing in

management and accounting. I have also worked with Jackson Hewitt Tax Service

partially during the year of 2006 and 2007, which was also early terminated. My

employment experience with West Columbia Shell and Jackson Hewitt Tax Service, has

given me the opportunity to work on my customer service skills and improve on my data

entry skills. I know I have conducted some wrongful acts, but in my defense, these are

not my fault entirely and result from situational factors.

My undergraduate educational achievement started at Kellogg Community College from

the summer semester of 1995 through the summer semester of 1998. I then transferred to

Western Michigan University in the fall semester of 1998, which continues until the Fall

semester of 2002. I received my Bachelor of Business Administration in the summer of

2001, without going through any ceremonies. I continued to take upper level courses via

Western Michigan University beyond my completion for my bachelor degree, but did not

finish do to frustration. I have conducted some academic review via Davenport

University and the University of Phoenix, which resulted in a Bachelor of Management

from Davenport University and a Master of Management from the University of Phoenix.

During my academic review, I have conducted various researches on specific topics

which allowed me to develop marketing research papers. In addition, during my

unemployment period, I have conducted academic review by trying to regain

employment by submitting disclaimers to the unemployment agency and various

financial obligation creditors. Also during my unemployment period, I have conducted

additional research for my academic achievement, which helped me realized that I have

some minor weaknesses that I need to make some improvement, such as: minor variation

of Autism. These condition does not hinder my performance for performing the job tasks,

needs some consideration for determining an effective relationship on an interpersonal

level and professional level.

An effective organization management, should function on a mix between centralized and

decentralize structure. This entails functioning on a decentralized structure focus the

organization to develop a control measure which senior managers act as human resources

agents assistants to ensure entry-level positions comply with proper business procedures.

This measure allows everyone within the organization to develop the proper tenure

achievement based on their work experience, academic level, and relationship among

other stakeholders. Functioning on a centralized structure, gives internal stakeholders

ability to perform their assigned tasks at a level which is appropriate to their abilities. In a

decentralized and centralized organizational structure, senior management should not

allow internal stakeholders to take more than the qualified length of time to conduct

business operation task. When this happens the organization gives too much control on

lower level internal stakeholders. In addition, the organization functions on low

efficiencies status, underemployment/over employment, and results in waste resources

management.

1.2. Products and Services

Liberty Tax of Southwest Michigan Business Service franchise will offer tax preparation

to individual taxpayers as well as to small business clients. The client has choices in tax

preparation; however we will stand out as an affordable solution that incorporates

certified industry knowledge, a professional and courteous staff, and an invaluable

guarantee. We will grow the business from initial start-up by providing outstanding

customer service and keeping solid customer retention. This will ensure steady sales

growth each year for all co-owners and/or investors. As a business organization, we will

be dependent on the products and services we manufacture. In this business opportunity I

would like to focus on the products offered; such as tax preparation, tax training,

inventory management services, EBay on-line auction, estate whole-sale, accounting

services, and financial management services.

Liberty Tax of Southwest Business Services would have the support from Liberty Tax,

Inc to provide incentives to promote good customer service relationships. Any retail

operation requires good customer service skills and interacting with the public to promote

products and services in an efficient and effective manner. Adding the option to promote

and sell items under an organization’s guidance will help a community of other business

function in a professional manner.

Employees would be required to submit a report for their activities during their assigned

shift. Each report would provide a base for their productivity; determine their vacation

time, wage increase, and other incentives. Adequate reports are important to the

development of a successful business as they determine an organizations tax structure.

Reports provide government a way to determine benchmarks for an industry for which

businesses operate.

1.3 Financing

Liberty Tax of Southwest Michigan Business Services would like to acquire a twenty-

five year, either a secured or unsecured small business loan in the amount of $150,000. I

would expect the interest rate to be an adjustable-variable rate with a twenty-five year

term. As stated in figure 1, I have presented the initial start-up costs for the first year of

operation and if necessary part of the second year of operation.

Liberty Tax FranchiseStatement of Financial Funding Request

For Daniel Jerome CosgroveFor Business start-up beginning January 1, 2015

For year ending December 31, 2014

Description Qty From To Actual

Initial Franchise fee $ 40,000.00

$ 40,000.00

Initial Advertising $ 5,000.00

$ 7,000.00

$ 7,000.00

Travel/living expenses while training $ 100.00

$ 2,500.00

$ 2,500.00

Equipment and furniture $ 3,000.00

$ 5,000.00

Signs $ 500.00

$ 1,000.00

$ 1,000.00

Rent $ 3,000.00

$ 6,000.00

$ 6,000.00

Miscellaneous (license fees, utility, supplies) $ 3,000.00

$ 4,500.00

$ 4,500.00

$50,000

Term 15yrs. Revolving

Figure 1: Financing statement

1.4. Team establishment

The management team for this business plan would consist of a human resource agency,

which will provide tenure, work experience, legal compliance. The compensation for

human resource agents would range from $19.35 an hour to $29 per hour, depending on

experience, ethical behavior, and tenure. I would employ internal and external marketing

facilities for the support of marketing relationship for processing retail ordering,

promotion of business services, and maintaining a good corporate culture assessing any

risks related to corporate governance and governmental regulations.

Another management team would be an organization board of directors. The board of

directors would be not necessary be located in the state of Michigan, but the District

board of directors would have a location in Michigan. The board of directors would

provide assessment for approval of all transactions, business negotiations; provide

feedback on how the business unit is meeting the needs for the community and economy.

The staff for the board of directors would be members whom have acquired sufficient

work experience and tenure within the retail industry, whose age is at least age 55. The

board of directors would act as external auditors’, review the activities from location

business managers report.

A third management team would be the location staff. This team would consist of at least

two business managers, seven-to-ten retail staff members, internal human resource

managers, a labor relations manager, and an full service external janitorial service. This

business would provide tax service, on-line auction via ebay, possibly other business

services as seen suitable for the business unit.


Payroll StatementFor Daniel Jerome Cosgrove

For Business start-up beginning January 1, 2015For year ending December 31, 2014

Employees

Description Tenure Rate QTY Hrs wkly

total wks. yrly.

Level I staff member 0 - 3 yrs. $ 13.25 7 15

$ 1,391.25 16

$ 22,260.00

Level II staff member 3 - 10 yrs. $ 15.45 7 15

$ 1,622.25 16

$ 25,956.00

Level III staff member > 10 yrs. $ 17.35 5 15

$ 1,301.25 16

$ 20,820.00

Level I Staff Accountant 0 - 3 yrs. $ 17.36 6 35

$ 3,645.60 52

$189,571.20

Level II Staff Accountant 3 - 10 yrs. $ 19.50 $ - $ -

Level III Staff Accountant10 - 15 yrs.

$ 23.35 $ - $ -

Level IV Staff Accountant 15 - 25 yrs $ 29.87 $ - $ -

Level V Staff Accountant > 25 yrs. $ 37.79 3 35

$ 3,967.95 52

$206,333.40

Level I Human Resources 0 - 3 yrs. $ 15.89 3 35

$ 1,668.45 52

$ 86,759.40

Level II Human Resources 3 - 10 yrs. $ 19.48 $ - $ -

Level III Human Resources10 - 15 yrs.

$ 25.12 $ - $ -

Level IV Human Resources 15 - 25 yrs $ 31.83 $ - $ -

Level V Human Resources > 25 yrs. $ 39.08 3 15

$ 1,758.60 52

$ 91,447.20

Level I staff member 0 - 3 yrs. $ 13.25 7 15

$ 1,391.25 36

$ 50,085.00

Level II staff member 3 - 10 yrs. $ 15.45 7 15

$ 1,622.25 36

$ 58,401.00

Level III staff member > 10 yrs. $ 17.35 5 15

$ 1,301.25 36

$ 46,845.00

Total $19,670.10

$798,478.20

Figure 2: Payroll statement

2.0. Marketing Audit – Liberty Tax, Inc.

2.1. Company Information

Liberty Tax of Southwest Michigan Business Services is a company whom thrives on the

customer service environment. We would provide services that would be suitable to the

existing market and future market. We strive to focus on providing adequate customer

service to our client in a professional manner. If we are accused for making a mistake, we

will work with the client and all third-parties to make sure the mistakes are fixed properly

and strive to focus on issues so that the mistakes will not happen again. We would require

at least a quarterly assessment from government officials, financial institutions, and

senior board members over the long-run, but during the first few years of operation, we

would require monthly assessments so that we can build a successful business

relationship within the community.

2.2. Sales Forecast

Liberty Tax of Southwest Michigan Business Services expects to have a steady growth in

revenue for the first three years of operation, with a more moderate growth during the

fourth year of operation. We expect to develop a customer base through out superior

customer service skills. Listed in Figure 2, is a revenue statement for the first year of

operation and should be consistent with the second and third years of operation.

Liberty Tax Franchise

Statement of Financial Funding RequestRevenue Statement

For Daniel Jerome CosgroveFor Business start-up beginning January 1, 2015

For year ending December 31, 2014

Qty wkly Mntly Yrly

Description Basic Intermed. Adv. Price Ext. price Ext. price Ext. price

Sales - Tax prep. 75 $ 175.00

$13,125.00 $ 13,125.00


$ 7,875.00 $ 7,875.00


$11,375.00 $ 11,375.00

Sales - estate sale 15 $ 50.00

$ 750.00

$ 3,000.00 $ 36,000.00


$ 2,000.00

$ 8,000.00 $ 96,000.00


$ 3,500.00

$ 14,000.00 $ 168,000.00

Sales - Inventory mgmt. 15 $ 95.00

$ 1,425.00

$ 5,700.00 $ 68,400.00


$ 2,925.00

$ 11,700.00 $ 140,400.00


$ 3,375.00

$ 13,500.00 $ 162,000.00

Sales - Actg. Services 10 $ 150.00

$ 1,500.00

$ 6,000.00 $ 72,000.00


$ 2,500.00

$ 10,000.00 $ 120,000.00


$ 2,950.00

$ 11,800.00 $ 141,600.00

Total 115 80 80 $2,260.00

$53,300.00

$ 83,700.00

$ 1,036,775.00

Figure 2: Projected Income Statement


Projected Profit and Loss StatementFor Daniel Jerome Cosgrove

For Business start-up beginning January 1, 2015For year ending December 31, 2014

Dr Cr Balance Revenue $1,036,775.00 Payroll - hrly – tax $ 69,036.00 $ 980,518.00 Payroll - hrly - gen. $155,331.00 $ 861,452.00 Payroll - Admin. $574,111.20 $ 471,067.80 Rent $ 36,000.00 $ 435,067.80 Supplies – office $ 40,000.00 $ 395,067.80 Insurance $ 8,400.00 $ 386,667.80 Franchise mortg. $ 18,000.00 $ 368,667.80 Advertising $ 5,000.00 $ 363,667.80 Investment savings $ 3,000.00 $ 360,667.80 Payroll hrly. Tax $ 12,779.00 Payroll hrly. Gen $ 36,265.00 Payroll admin. $183,727.00 FUTA $ 22,260.00 $ 338,407.80 SUTA $ 20,034.00 $ 318,373.80 Income tax $ 96,497.00 $ 221,876.80

Figure 3: Projected Profit and Loss

2.3. Information resources

An essential part to conducting a marketing audit is to gather enough information to

allow management and stakeholders to understand the success rate of an industry and/or

company. I will be providing weekly, monthly, and annual reports for Southwest

Michigan Business Services and our major competitors, types of promotions offered,

commitment to the economy and employees, and any recommendations necessary to the

success of the fuel industry.

Understanding the prospective of customers will involve analyzing their reactions to a

particular retail outlet and developing a more efficient environment and atmosphere for

the customers. The dedication to improving operations is critical to the oil industry in that

they must be willing to keep up with a changing economy, values, and culture.

2.4. Time frame

An adequate maintenance timeframe is necessary for getting information to the consumer

quickly so they can make the appropriate decisions. A quick timeframe is necessary for

introducing changes to a system so that consumers and other stakeholders do not get

discouraged or find that the changes are meaningless. Consumers need appropriate

information to ensure them that the improvements will benefit their shopping experience

and make their daily activities more convenient. An appropriate time frame would be to

analyze the current and past ten years to build the most effective marketing strategy.

Analyzing the past will allow management ot make appropriate reactions to the desired

market and to ensure any mistakes are not repeated. Repeating similar mistakes could

result in a reduction in market share and cause serious problems to operations.

The expected completion of this audit will take approximately 3 weeks to complete, for

collection of data.

2.5. Challenges

A major challenge to developing an effective marketing plan is to relay the changes to the

consumers in a way to ensure we do not insult the intelligence of the American public.

Understanding the diversity of the market is a critical advantage to ensure the right

products, services, and company. Another challenge is the ability to match or develop

your own market advantage over major competitors. This is a major advantage. We

would face some competition such as: other Thrifts Stores in the area, tax preparation

store, and other independent hobby businesses. One advantage which I would like to

develop is a marketing rewards card such as the “Speed pass”, which is a "contact-less

payment system where the system remembers your personal information on a secured

network. This system allows us to monitor our customers a more secure than using

credit/debit card (Speedpass, 2006). Using this type of payment system would require

business managers and account managers to have adequate training and comply to the

highest ethical standards. Business managers and account managers need to ensure the

transactions comply with Generally Acceptable Accounting Standards (GAAP).

3.0. Location and Market Analysis

3.1. Location

Liberty Tax of Southwest Michigan Business Services will be located either, if not both

in two locations; one on West Dickman Road in Springfield, MI located in the Fort

Custer Industrial Park and/or on B Drive in Harper Creek Township near Harper Creek

High School. The expected lease or rent for these locations would be in the range of

$2,000 to $5,000 per month per square foot. Our location size would be 10,000 to 20,000

square foot of retail space. These locations would provide ample market share from the

retail store in the area or the manufacturing market. The B Drive location would gather

market share from Wal-mart, Best Buy, Menards, Lowes, Staples, Meijer, McDonald’s,

Taco Bell customers. On the other hand, the West Dickman Road market would consist

of staff members from the manufacturing facilities such as: TRMI, Denso, MAP, Hi-Lex,

II Stanley, Yorshu, and other subsidiaries of Denso.

3.2. Economic outlook: Introduction: Bringing the community together

A successful business is dependent on the right shareholders who are willing to work

together to accomplish a common goal. The most important common goal is to ensure

that every shareholder has the opportunity to be successful and can achieve

independence. In this report, I would like to develop a business service center with at

least four different retail operations, such as: tax preparation, online auction, retail store,

and other services. These business centers will help build a relationship within the

community that would provide opportunities for employment (retaining existing

employees) and acquiring new employees, and opportunities for community members to

have a place to relax and enjoy the art of socializing. I intend to develop an inventory for

staff members, layout for the business centers, location, and how the organization would

be set-up.

The development for this organization would be located within the Battle

Creek/Kalamazoo area. I intend to work with a Real Estate Agency which will conduct

the sale/lease agreement, provide necessary ongoing research for facility operation

maintenance, and provide the necessary property maintenance fees via governmental

regulations. As a way to bring in more revenue and reduce costs, business units need

properly trained staff members, to ensure the community that this entertainment facility

would strive to be within the top five most visited locations in Calhoun County over a ten

year period and beyond. Pricing strategy would provide incentives for our customers to

receive rewards for their dedicated commitment to our business opportunity.

3.3. Developing the right Stakeholders

A. A plan

Establishing the right group of stakeholders is not an easy task and is an expensive

endeavor. One of the most efficient techniques is to develop a measurement scale for

existing internal stakeholders so to reduce the elimination for people and increasing the

unemployment. When an economy increases the unemployment rate in a democracy,

businesses and government officials places potential taxpayers in a depression state and

reduces their self-esteem. Business activities and government control main purpose is not

to reduce current, previous, and potential taxpayers self esteem, but to help develop

individual effectiveness.

As a first step for developing this endeavor is to take a look at the records of all internal

staff members so that my team can ensure the organization can proceed in the path of

achieving growth within at least 5% yearly growth and provide a 12% to 20% yearly

return. Internal stakeholders’ productivity should contribute to at least a 3% to 9%

growth.

Achieving this goal would start by taking the proper employment assessments to ensure

that not only I meet the qualifications, but also all internal stakeholders are certified for

appropriate positions. I feel this economy has seen some unethical behaviors not only

during the current presidential administration, but the previous president's administration.

Just like the governmental organization, business organization needs to have some

control over their operations so that proper measures can be determined, stakeholders are

given the credit they deserve, unethical behaviors receive proper assessment of risk, and

stakeholders receive their full compensation. Managing a business entails understanding

how the tax system is determined, understanding the cost structure for an organization,

and maintaining appropriate records for all business resources.

As this business adventure progresses and my education attainment continues, I intend to

work with governmental organizations macro human resource agencies, suppliers,

gaining perspectives from other community members, and gaining perspectives from

internal stakeholders. I have conducted this objective through my previous employer

(West Columbia Shell). My work experience has helped gain more efficient customer

service ability. A good business administration skill involves interacting with the public,

pertaining to customer questions, acting as tour guide, and ensuring the facility is kept

maintained and stocked of appropriate resources are available for external stakeholders.

As working with various macro-human resource agencies, I have visited Accountemps,

Employment Group, Michigan Works, and Spherion.

B. Productivity measures

Productivity is a measure for determining the proper assessment for all internal

stakeholders' skills, time spent, maintaining the retail unit, promoting ethical standards,

and promoting business unit services. A productivity wage would be based on how the

business unit manages resources in an efficient and effective manner, revenue generated

by business unit, and how well spoilage is kept to a minimum. Productivity can be used

for external stakeholders, which provides rewards to customers for their continued

dedicated to the business, reaction to the business unit internal stakeholders, and how

they are willing and able to comply with applicable governmental regulations which

comply to keep the business unit maintaining ethical standards. Another way productivity

measures can be used are with the external stakeholders, such as the suppliers. Suppliers

play a major role in the development for a business, in that they must keep the business

unit inventory at appropriate levels to meet the necessary efficiency levels that will

satisfy the needs for the customers. These measures will give the stakeholders a means

for satisfaction to help them build their purchasing power.

3.4. Maintaining a good market structure

I would expect to provide audited financial statements, which would help to provide a

more balanced business future for all locations. My intention would be to develop a

NASCAR theme for location units. This theme would be an extension for the sport of

NASCAR with links to local tracks. Other themes for the venture would be to possible

include Tennis, Golf, and Indy cart Racing. Any advertisement must have tow important

purposes: to inform and to persuade (Palanisamy, 2003).

The operation for this facility would provide a place for the community to relax and

watch sporting events on television, political addresses, promote a meeting placed where

people can come together and discuss issues related to their personal environment and the

economy. Events will be planned to promote the successful for all business units.

The establishment for a good marketing structure entails providing services to customers

in a matter that is effective and efficient to the customer. As an added bonus, I would like

to offer the services for providing income tax preparation through the staff members for

the listed branch/express operations facilities. This tax preparation management would be

offered through an establishment such as Jackson Hewitt Tax Service. Tax preparation

would be combination for an interview based and form based delivering the necessary

skills for providing the most accurate tax return as possible. We would use the knowledge

we have been taught during our education training through a training program such as

JHTS and undergraduate education base.

Consumer demand for tax preparation services will continue to increase due to the

following factors. First through complexity; tax law changes have consistently fueled the

growth of the paid preparer segment as filers have turned to professionals in order to

prepare accurate federal and state income tax returns ironically. Liberty Tax has found

that even tax law changes aimed at simplifying the tax code have added to the confusion

of many filers, thereby increasing their desire to utilize professional preparers. Second

through convenience; taxpayers have also turned to prepares in increasing numbers

because of the demands on their time. Then increasing number of dual income families

and demanding work schedules should continue to fuel this trend. Third through ancillary

services; paid preparers have developed services beyond tad preparation such as refund-

based bank products, including electronic refund checks (ERCs) and refund anticipation

loans (RALs). These services such as the ERC and RALs are purchased by low to middle

level taxpayers (Liberty Tax, 2014).

4.0. Marketing Plan

4.1 Improving on efficiencies

A. Business measures - Financial Analysis

Financial performance is valuable to an organizational development. Financial

performance allows stakeholders to understand their position within the organization,

gain independence, develop and improve skills, build relationships, and be part of the

process for providing economic enhancements to society. Revenue would be generated

through promoting products/services from the individual business units, providing

services using the most up-to-date technology; such as wi-fi and cellular services

These services will not be possible without the necessary for promoting this business

adventure are subscribing to a wireless server, tables, chairs, at least two 70" flat panel

televisions, at least 6 32" flat panel televisions, broadcast service, at least three laser

color/black/white printers, network server for printers, and other minor items. Every asset

placed in service for this business unit requires proper record keeping for use on a daily

basis. This leads to maintaining a log for how long the service assets are powered on and

how they are affected by the activity generated through the service assets. As a result, the

service assets needs proper security guards (computer information technicians) to develop

the necessary reports based on the activity flow.

B. Performance measures

The performance for the effectiveness of an Internet requires a strong commitment

among team members. Establishing a strong commitment among team members involves

creating a steering committee. A steering committee consists of executive management,

middle management, technical people, and individual contributors who work together to

ensure changes are implemented properly (French, 2004). Conducting frequently meeting

among the steering committee enable management to understand what is necessary to

ensure the change management plan is producing the outcome intended during the

development phase. The evaluation of the progress for this change plan would start with

an evaluation for how the change was introducted to key stakeholders. A second

revaluation would be completed by individual contributors for the effectiveness on how

the training session helped the contributors become familiar with the exchanges. As

stakeholders become more familiar with the change plan, an evaluation would be

conduced every quarter which will help management learn what changes need to be made

to ensure the process enhances the performance of key stakeholders.

An important ingredient for change management entails appreciative inquiry.

Appreciative inquiry helps to strengthening the system's capacity by highlighting the

positive (French, 2004). Enhancing the positive through the involvement of every

member within the organization will ensure that the change management plan is

successful. The effectiveness for highlighting the positive of a change management plan

is to develop a reward system. The introduction of a team based gain-sharing plan would

encourage cooperation, innovation, and higher levels of motivation among employees

(Sprinkle, 2004). A team based compensation plan should base compensation rewards for

how effectively and efficiently employees are willing to work together to produce quality

products and/or services. The components of a team based compensation plan are the

hourly wage, team standard and benchmark, and the relationship between pay and

performance (Sprinkle, 2004). Hourly compensation is a starting point in which

employees will receive if their performance does not show any improvement during the

pay period. Performance will be a major factor in determining the compensation for the

pay period. Performance measurement will be used on a quarterly basis which will

provide an additional wage rate known as the productivity wage.

As a result, internal stakeholders' require adequate coaching and evaluation to ensure

their performance reflect the satisfaction of external stakeholders. Retaining key

employees is critical for the growth of an organization. Providing adequate training

through the normative re-educative strategy will help eliminate sliders. Sliders are

employees who are well liked and show up for work and go through the motions (Welch,

2005). Energizing sliders by providing encouragement through their inbox will possibly

allow the employee to make the necessary adjustment to their performance. Sliders are

people who should have the highest control risk because they think the environment

evolves around them. This type of environment costs businesses money because sliders

only want to work with a select group of people. Businesses should not discriminate

against anyone, be willing to provide services to everyone, give everyone the opportunity

to be successful, and encourage all internal stakeholders to work together to accomplish

organizational objectives.

C. Example for measuring efficiencies

Establishing good relationships with your customers and suppliers is essential part for

any business adventure. Maintaining accurate inventory level with appropriate

distributions of products and services provides good measures for business performance

on both ends.

This simulation is designed to help maintain inventory levels within a consistency level.

The objective for this simulation is based on the game of solitaire with a minimum of

four games. Once the cards are dealt and played to the extent where there are no more

possibilities, you as the dealer (supplier) would tally up the cards first for the ones in

distribution, second for the ones in inventory, and third for the ones which has been sold

(placed in out board).

Once you have the tallies for all variables, the proper placement of tallied numbers are

placed according to rank, first place the dealer (distribution cards) on the bottom section,

above this section you place the returned (unused cards), third you add these two items

and place next to the distribution cards, and fourth you subtract step three from total

number in deck (52) and place in top left corner. Fifth step is to subtract top left corner

number from bottom right (supplier returns) and place in next column. Sixth step is to

tally up total number of card (inventory dealt) and place in next column. Seventh step is

to subtract total card dealt (inventory left) from total remaining inventory (card left after

any returns) and place in next column. Eighth step is to add total cards (inventory) from

previous week and place in next column. Ninth step is to take the mean of previous

column and place in next column. Tenth step is to tally up total points (card in outboard)

and place in next column. And finally subtract previous column from total number of

points possible

4.2. Using technology to our advantage

A. Intranet Development

As technology continues to improve the way we manage business activities, creating

Intranets helps businesses better manager resources and setting their selves apart from the

competition. When developing the right site there are five essential elements that will

determine how successful the launch of the site: the user, contributor, information,

technology, and governance (White, 2006). Taking into account these elements will help

ensure the site communicates to the visitor the right information that will allow the user

to make the right decisions. As shown in figure 1, web-sites provide a means, which the

user can gain, a better understanding of a particular business.

Management of a secure site such as an intranet involves ensuring the site is in line with

broad business objectives and also supports and contributes to organizations goals

(Chase, 2004). Staying focused during the development phase entails knowing how you

want the website to be communicated to the prospective user. As many consumers are

integrating the Internet into their lives, the possibility for improving sales is extremely

high.

Effective use of Intranets provides a means of communicating important information

among key stakeholders. When stakeholders have relevant information available to them

they are able to make appropriate decisions for the given situation. Developing the right

Intranet entails establishing a strategy for efficient use among users. Intranets without a

strategy is an Intranet not trusted and not used frequently (White, 2006). Effective

Intranets should allow users to “pull information” from the site instead of pushing the

information on the users (White, 2006). Information that is pulled by users enables users

to take appropriate actions to improve the situation.

An Intranet site provides organizations a way to develop a continuous improvement

program. Continuous improvement has become a major issue in today’s business world

due to the interest of producing more efficient products and/or services. The short-run

projection of an Intranet system will provide the assurance for meeting the goals and

objectives of the stakeholders. Providing effective short-run projections involves

listening closely to key internal stakeholders who work closely with external

stakeholders. Internal stakeholders who work directly with customers, clients, and/or

vendors which give top management the advantage to understand stakeholders needs by

assuring that their presence within the organization is valued by management (Welch,

2005).

B. Benefits of Intranets

Intranets main advantages are the ability of time reduction and the unification of

members within the organizational structure both internally and externally. Listed below

are some additional benefits which Intranets have on operation activities (Reisman,

1996):

Communication

Internal communication and coordination

Extended enterprise partnerships

Improved channel (franchisee) communications and

coordination

Improved supplier communication and coordination

Increased effectiveness of virtual enterprise

partnerships

External marketing and service

One-to-one marketing, increased share-of-customer

Customization of product, collaborative product

development

Collaborative, semi-automated services and support

Strategic flexibility: Project ROI plus "Option-based risk

assessment" benefits

Purpose-driven, adaptive organization

Productivity (process efficiency)

Faster, easier, more flexible, and open communication

Just-in-time information pull

More productive collaboration

Better learning and knowledge management

Effectiveness (business results)

Faster time to market

Better, faster feedback, adaptation, correction

Cost reduction

Meeting, travels, and telephone time reduction

Training, corporate, administrative, and operational

communications cost savings

In addition Intranets increases productivity by 25% and reduce training costs by

50% (Begbie, 2002). Improving training is an essential ingredient that allows

employees to have access to any changes that might affect their performance and

what they must do to ensure the company remains competitive within the

industry. As a result members of the organization develop a better understanding

of their position within the organization. Leading the way through better operation

flow, accuracy plays a big part when developing and managing an effective

Intranet system. When the organization has accurate information the decision

making power improves by allowing management to reduce costs and increase

their profitability.

C. Description for layout of an EDI system - Intranet site

Identifer:Company Intranet

Name: www.libertytax/swmbs

linked to www.libertytax.net

Purpose:To allow stakeholders to acquire necessary information for managing resources

efficiently.

Triggering events:Access information about store or view current inventory level.

Brief DescriptionProvide necessary information to authorized stakeholders

Actors:Vendors, employees, accountant

Stakeholders:Vendors, store management, employees, accountant

Pre-cautions: Internet access, secured site authorization

Post-cautions: Store management must update inventory level periodically.

Flow of events: Actor System

1. User enters address in browser

1a. Displays site in browser

2. Enter authorized link

2a. Grant access to authorized users

2b. Denies access to unauthorized user

3. Company information link

3a. Displays information about company

4. Vendor report

4a. Displays inventory level by vendors

4b. Authorized users only

5. Location link

5a. Displays link, which provides direction to store

6. User enters new address in address bar

6a. Browsers moves to another site

Exception conditions: Connection problems, data not updated, wrong user ID and

password

Figure 3: Website Use Case

D. Features of EDI system

Electronic data interchange (EDI) is an option that enhances an Intranet for

external stakeholders such as vendors and other financial representatives. An EDI

improve the retailer/vendor relationship by allowing vendors to have access to the current

inventory level and develop a sales analysis of their product line(s). An EDI system

allows organizations to move to a paperless system, which enables management to better

manage the operation of their business.

This is two-fold: sharing sensitive and secret inventory level with vendors and

reduces the inventory management activity of the retailer by allowing the vendor to

perform this activity more efficiently (Raghunathan, 2001). Maintaining an adequate

inventory management system allows retailers to provide real time inventory access,

adequately replenishes low inventory stock by reducing stock-out, and enables retailers

the ability to receive lower price for inventory item (Raghunathan, 2001).

In essence retailers are able to manage their inventory level on a just-in-time (JIT)

basis. Improving inventory levels on a JIT basis enables management to reduce carrying

costs by making available inventory when their customers require them. Refer to Figure 2

for how stakeholders will be able to access relevant information. A major feature to this

EDI system would benefit our carrier for fuel delivery. Allowing our carrier to have

access to the fuel inventory level will ensure that every location have adequate supply of

fuel. Currently the designated carrier must call each individual location for fuel levels and

make deliveries based on projected supply usage. An on-line real time system will give

the carrier access to information necessary to maintain adequate level of supply for each

location.

E. Description for layout of an EDI system - Vendor Reports

Identifer: User summary analysis

Name: Vendor report

Purpose: To allow users to have adequate analysis for their products within a particular

retailer.

Triggering events: Vendor requests data for order processing

Brief Description Electronic communication between retailer and vendors for ensuring

adequate inventory level.

Actors: Vendors and accountant

Stakeholders: Vendors, store management, accountant

Pre-cautions: Internet accesses, is authorized user

Post-cautions: Store management must update inventory level periodically.

Flow of events: Actor System

1. Mgmt. enters data - Updates current inventory level

2. User visit website User views company website via Internet access

3. User logs into secure site Protects other users information

4. Click on appropriate link to Transfer vendor to their authorized information

5. Click on unauthorized link Error message "not authorized user"

6. View inventory items Displays current inventory level

7. Enters ordered items Adjusts inventory level to desired level

8. Mgmt. approval Mgmt. accepts orders/authorize shipment

9. Print or save update Displays printing/saving status

10. log out Exits vendor from secured site

11. Order delivered - No action

12. Payment method available - No action

13. Mgmt. updates inventory level Updates current inventory level

Exception conditions: Connection problems, data not updated, wrong user ID and

password

Figure 4: EDI Use Case

F. Challenges for the intranet

A major challenge to the creation of Intranet sites is developing an understanding of

needs and expectations (Chase, 2004). Technology changes the way users maneuver from

website to website. The ability to continuously modify an Intranet site accordingly to

current technology allows organizations to maintain the most efficient and effective use

by all stakeholders that will satisfy the needs by enhancing their daily activities in a

simplified manner. Another challenge for the development and maintenance is the issue

of malware and security issues. The proper maintenance of websites is to ensure any

information transmitted through organization sponsored website is not affected by

anything that could harm the prospective user’s computer, files, or the operation of the

website. This entails maintaining the accuracy of information on the website so that the

site will continue to be operational.

A third challenge to the development of an effective Intranet is the ability to pull together

the necessary information that would improve the productivity of all stakeholders. The

ability to allow stakeholders to have access to information will ensure they are able to

make the appropriate decisions that would produce optimal results desired by upper

management.

G Challenges for EDI system

When sharing private information with outside stakeholders, there is the issue of

installing security measures that prohibit these stakeholders from gaining access to

unauthorized information. As with the retailer/vendor relationship, developing a system

in which vendors are allowed to view and edit only information that is relevant to them is

essential to maintaining the privacy of other data that allows the retailer to remain

competitive within their industry. Along with this is the factor of the honor system. The

ability to trust representatives of a particular vendor is a major factor in a technological

advance economy. Another challenge is the ability to trust representatives by not abusing

their privileges of accessing unauthorized data. This has been a major concern due to the

2001 fraudulent scandals. These scandals proved that if given the right opportunity

people will try to abuse their privileges to make their selves look better. Countering

fraudulent activities requires continuous updating security measures often by ensuring

private information remain private.

5.0. Industry Analysis

5.1. Managing risks

A major concern in the information technology industry is the issue of security,

particularly the issues of security and identity theft. Detecting risks in projects and

business decisions has a major impact on developing the appropriate decisions or

managing a successful project. As the economy moves toward becoming technological

advanced, protecting investments and personal identity is a major concern for business

when they intend to improve operation procedures. Assessment of risks allows the project

to progress to an efficiently and effective to completion. Risk management eliminates or

reduces any pitfalls that can occur in the development, operation, and implementation of

the project objective. Focusing on critical issues are a major part in a successful operation

during and after the project life cycle allows the project manager to provide adequate

time and funding to ensure any problems managed as quickly as possible. Assessing

major risks with a higher value and placing a lower value to minor risks ensures proper

attention given to the project so that serious problems do not cause

delays in the period of completion. Prior experience with similar project allows the

project manager and team to schedule the completion and funding accordingly to the

project budget.

5.2. Leadership

Leadership provides the project a way to ensure a successful completion and a great

learning experience for the team members and other stakeholders. Teams fail for the lack

of commitment, knowledge, motivation, and leadership. There are several mistakes

managers should avoid. One mistake is to avoid not giving a clear vision for the project

or company. A seceond mistake is failure. A third mistake is not listening to team

questions and concerns. A fourth mistake is lack of leadership. A fifth mistake is poor

management of decision making. A sixth mistake is withholding praise and recognition.

And a final mistake is failure to add to the skills of the team members. (Messmer, 2006).

Avoiding these pitfalls will help improve the flow of information on the progress of the

project and contribute to adequate representation of skills of everyone involved on the

project completion. A clear vision is a major part of ensuring the project fulfills the

obligations. The communication of the vision to all team members and other stakeholders

allows the project can proceed in the most advantage manner. According to Jack Welch,

leaders must develop an environment where people willing to try new things and

knowing that “only the limits of their creativity and drive would be the ceiling to how far

and fast they reach their goals” (Welch, 2001). Effective leaders know maintains

effective operation of the project so that the project can proceed to completion without

restraints. Restraints lead the project in directions that deviate from the main objective

and goals. Building an environment where team members understand their role, active

contribution, stress-free, and the ability of members to grow into other opportunities.

When a project or team becomes under stressful circumstances there are resistance

between priorities, maintaining control over tasks and members and the ability to stay on

schedule. As a project manager or team leader, his/her main goal is to acquire the ability

to reduce the stressful issues and encourage participates to continue to proceed producing

their best effort to complete project or their obligations. If team members become

discouraged and pursuing, the option of disassembling from the team, then the leader

must be able to work out these issues. This streams from too much stress that has

developed in the performance of accomplishing the tasks of the project and managing

other priorities. Effective organizations of priorities allow the team to ensure they are

using their time in an efficient manner. Team members need the understanding of the

leader or project manager that he/she understands the commitment they encounter on a

daily basis. The proper management of priorities for the project, organization, and

members allows for a more successful project. Proper management of priorities also

allows the project manager to schedule meetings, performance obligations and review

maintaining adequate cost levels. The lack of understanding of priorities from other

members, projects, obligations can lead disgruntle participants and cause disassembly

from the team. When this happens the most optimal solution for the project manager is to

reevaluate the project operation. This entails gaining better communication with all active

and non-active participants to ensure successful completion of the project and flow of the

organizations operation. As an added incentive, effective communication and adequate

priorities allows the project manager to stick within budget parameters and schedule

completion dates.

5.3. A. Human Resource Role

Human Resource Function within an Organization

Storages for staff members Storage for staffStaff members report work history - current members work

work hours history - termStaff members report job duties performedstaff members report work performed

Human Resources staff wkly.

1. assess staff members used time effectively2. develop/conduct marketing eval. For staff members3. assess quality of work performed4. assess other staff members wkly. mktg. eval.5. develop wkly. report for staff members performance6. retain copy for HR department records6a. Each level of HR sign reports7. has read only access to staff members work history stored file

Board of Directors1. send copy to senior (board of directors)2. Review HR performance eval. For staff members3. Conduct base salary calculation4. Conduct productivity salary calculation5. Develop satisfaction report6. Board of directors sign reports7. submit copy to HR department, via read only format from storage8. has limited access to staff members work history stored file

Staff members1. perform general job tasks2. perform specific job tasks based on skill level3. report job tasks report to Human Resources4. report time spent performing job tasks5. report unofficial base salary calculation6. receive HR wkly, monthly, qtrly, yrly. Evaluation7. receive board of directors wkly. monthly, qtrly, yrly. Evaluation8. receive either paper check or direct deposit statement9. has read only access to their own work history stored file

5.4. Role of Ethics and Corporate Culture

The key to a successful organization is to have the best customer service relationship

(Chan, 2006). An unproductive work environment result from poor employee morale,

personnel conflicts, unsatisfactory compensation and benefits program, unrealistic job

expectations, perceived availability of better paying or more satisfying job opportunities

elsewhere, inadequate training, unsafe or stressful workplace conditions and inadequate

management of hazardous substances (Smith, 1990). Effective communication among all

stakeholders is essential to remaining ethical in the decision making process. Inadequate

communication among all stakeholders could lead to a critical issue among stakeholders

for implementing a change plan such as the concern for downsizing. Stakeholders need

the assurance that these changes will be for the benefit of improving operation and the

relationship with all stakeholders. Ethics plays an important aspect for a change plan in

that ethics guides the change plan in the direction intended by management. Ethics

provides a means for motivation key stakeholders to produce quality results and without

motivation stakeholders might indulge in an unproductive work environment. In an

unproductive work environment there is an increasing amount of down time,

absenteeism, and a decline in the quality of final output. This leads to a “loss of control

over the shop floor” (Videla, 2006).

Corporate responsibility primary interest should lean toward the support of key

stakeholders and maintaining resources relevant to an effective and efficient operation.

Management responsibility to sustaining corporate responsibility rests on aligning a

change plan with strategy. According to Mark Frigo, “85% of management teams spend

less than one hour a month discussion strategy”. Every quarter management must be

willing to adjust or reinforce current strategy to maintain the desired market potential.

This can be accomplished by stressing the importance of the strategy in a manner that

focuses stakeholders’ attention to building relationships among each other so that growth

enables not only the organization but also every stockholders ability to acquire the

necessary skills to enhance their position within the organization.

5.5. Project to benefit the economy

The roads in Michigan are not up to standards for the Michigan environment. I developed

this presentation because I drove these roads for at least fifteen years and have not seen

any improvement in the way the roads have been handled. Michigan’s environment has

taken a huge impact on the roads.

As one of Michigan’s primary source of historical growth, which includes the automobile

industry and the cereal industry? These two industries deserve more efficient and

effective use of technology for the development of the roads.

Building and maintaining efficient and effective roads will be good economic growth for

this state as there will be job security for Michigan’s citizens, especially for the road

crew. The continuing support for effective and efficient roads will allow engineers to

develop roads, which would impact the Michigan environment. As I drive or ride in

vehicles on these roads in Michigan’s community, I see these roads are loosing the

comfort for a relaxing journey to our destinations. We need to develop roads, which will

help maintain the value in the vehicles, which travel on Michigan’s roads. These road

surfaces should change according to the climate. For instance, roads in the winter in

Michigan should have a heating element, which would reduce or eliminate ice and snow

from forming on the surface. This would reduce the amount of traffic accidents from

careless drivers who slide off the road due to the slippery conditions. On the other side, in

extreme heat conditions, like in the summer, the road surfaces should have a cooling

element.

The construction for maintaining effective and efficient roads should be composed of:

gravel, coal, heat/cooling coils, earth, and a solar generator. This is an expensive task to

develop and will require manpower, knowledge, and equipment to conduct in an efficient

and effective manner. Even this is an expensive operation to uphold for the state of

Michigan, Michigan should incur a great return on their investment every year if

managed properly. In addition, Michigan can receive a tax credit within a seven-year

period if the maintenance and construction shows at least a 20% increase in operation

effectiveness.

Not only will the construction for this new road create jobs for engineers, but also for

police officers and road crews. Police officers should monitor road conditions to ensure

that these roads are traveled properly. Police officers can monitor/ensure that these roads

are properly maintained and that they meet the standards for the driving conditions. All

maintenance will be performed at night to ensure the crew can gather the proper data to

calibrate the system based on the environmental conditions during the day travels. The

auto industry has developed efficient vehicles, which has made the ride more relaxing,

but can show some signs of deterioration’s based on the current road conditions.

The funding for these roads should be funded through the fuel price and property taxes.

Another option would be to fund the new roads via a productivity tax on the Michigan

population workforce. This productivity tax would help improve the indirect labor costs

based on the workforce population. The labor market deserves to be compensated for

their talents. The productivity tax can have a negative impact on the labor market based

on their maturity level in the work environment. This negative maturity level can create a

down payment for the development for a more efficient and effective traveling

conditions.

Effectively managing the talents for a well-balanced state, nation, country employs the

recognition for the talents based within the boundaries of this great country. Michigan is

a good place to live based on the scenery, which has many features to explore if given the

opportunity. This state can be an even better place to live if every member of this state

would effectively communicate, and involve each other in the decision making process

instead of destroying the reputation of others. We live in a country where we have

freedom to speak our minds in an ethical manner. If we break this code of professional

conduct we should suffer severe penalty.

6.0. Corporate Relationship with franchisor

More and more Americans are turning to Liberty Tax Service to help them meet one of

life’s ultimate deadlines. The company continues to firmly establish its growing presense

and increasing market share in the tax industry. There are 4,100 Liberty Tax Service

offices operating in the United States and Canada.

Liberty Tax Services has surged to the forefront of a constantly evolving and

technologically advancing tax industry, garnering many accolades in its climb. Liberty

Tax Service is the only top three tax company to demonstrate overall system growth

during the challenging economic climate of 2010. Throughout this decade, Liberty Tax

Service has demonstrated solid gains in an industry formerly dominated by tax giant H &

R Block and for eight straight years, has grown by more returns than both Jackson Hewitt

and H & R Block combined.

Liberty Tax Service was the only tax franchise on the Forbes “Top 20 Franchises to

Start”. Entrepreneur listed Liberty Tax Service as number one of the tax franchises in

their “Franchise 500”. We are the only tax service that was included on the elite lists of

“25 Top Franchises for Hispanics” in 2006, 2007, 2009, 2011 published by Poder,

formerly Hispanic Enterprise magazine. Black Enterprise has ranked Liberty Tas on

its :40 Best Franchises for African American” list in 2010. Black Enterprise magazine

has recognized Liberty Tax Service as one of the most affordable and best franchise

opportunities for minorities for a seventh time since 2001. Liberty Tax is number three

of seventy-five franchises ranked by Military Times Edge magazine as the “Edge Best

for Vets 2010 Franchises. Accounting Today magazine named Liberty Tax on its “Top

Tax Firms” list in 2010.

Founder and CEO, John Hewitt, has a nationally recognized name in the tax and

accounting world. He is a veteran of 44 tax seasons, the founder of two top tax

preparation firms and a former H and R Block regional director. Accounting Today has

named Hewitt one of the accounting profession’s top 100 most influential people seven

times. The International Franchise Association honored Hewitt as its Enterprenuer of the

Year in February 2006.

Liberty Tax Service started in Canada on September 1, 1997 when Hewitt acquired a

Canadian tax franchisor, U and R Tax Depor. In 1988, the company became Liberty Tax

Service and opened five offices in the United States. By 1999, Liberty Tax Service

operated 35 offices in seven markets across the country. Liberty Tax Service is

headquartered in Virginia Beach, Virginia and is simply the fasted growing international

tax service ever.

Experienced is the reason why Liberty Tax Service is capable of such remarkable growth

in a short period of time. The knowledge of the management team and headquarter staff

totals over 500 years of tax and franchise industry expertise. That;s a powerful resource

when it comes to developing systems, training programs, and marketing strategies.

For these reasons, Liberty Tax Service quickly established a brand name recognized for

quality computerized tax preparation excellences. Liberty Tax Service strives to set the

industry’s benchmark for customer service by exceeding their customers’ expectation.

Each Liberty office offers free checking of self-prepared systems, training, and marketing

strategies.

Liberty Tax Service is the fastest growing tax preparation franchisor in the industry.

Since the inception in 1996, Liberty has expanded to over 4,300 locations in the United

States and Canada. Liberty is the second largest tax preparation firm, with about 300

locations in Canada. Liberty has a goal to have a total of 10,000 offices by 2020 (Ponte,

2014).

7.0. Project to benefit the economy

The roads in Michigan are not up to standards for the Michigan environment. I developed this presentation because I drove these roads for at least fifteen years and have not seen any improvement in the way the roads have been handled. Michigan’s environment has taken a huge impact on the roads.

As one of Michigan’s primary source of historical growth, which includes the automobile industry and the cereal industry. These two industries deserve more efficient and effective use of technology for the development of the roads.

Building and maintaining efficient and effective roads will be good economic growth for this state as there will be job security for Michigan’s citizens, especially for the road crew. The continuing support for effective and efficient roads will allow engineers to develop roads, which would impact the Michigan environment. As I drive or ride in vehicles on these roads in Michigan’s community, I see these roads are loosing the comfort for a relaxing journey to our destinations. We need to develop roads, which will help maintain the value in the vehicles, which travel on Michigan’s roads. These road surfaces should change according to the climate. For instance, roads in the winter in Michigan should have a heating element, which would reduce or eliminate ice and snow from forming on the surface. This would reduce the amount of traffic accidents from careless drivers who slide off the road due to the slippery conditions. On the other side, in extreme heat conditions, like in the summer, the road surfaces should have a cooling element.

The construction for maintaining effective and efficient roads should be composed of: gravel, coal, heat/cooling coils, earth, and a solar generator. This is an expensive task to develop and will require manpower, knowledge, and equipment to conduct in an efficient and effective manner. Even this is an expensive operation to uphold for the state of Michigan, Michigan should incur a great return on their investment every year if managed properly. In addition, Michigan can receive a tax credit within a seven-year period if the maintenance and construction shows at least a 20% increase in operation effectiveness.

Not only will the construction for this new road create jobs for engineers, but also for police officers and road crews. Police officers should monitor road conditions to ensure that these roads are traveled properly. Police officers can monitor/ensure that these roads are properly maintained and that they meet the standards for the driving conditions. All maintenance will be performed at night to ensure the crew can gather the proper data to calibrate the system based on the environmental conditions during the day travels. The auto industry has developed efficient vehicles, which has made the ride more relaxing, but can show some signs of deterioration’s based on the current road conditions.

The funding for these roads should be funded through the fuel price and property taxes. Another option would be to fund the new roads via a productivity tax on the Michigan population workforce. This productivity tax would help improve the indirect labor costs based on the workforce population. The labor market deserves to be

compensated for their talents. The productivity tax can have a negative impact on the labor market based on their maturity level in the work environment. This negative maturity level can create a down payment for the development for a more efficient and effective traveling conditions.

Effectively managing the talents for a well-balanced state, nation, country employs the recognition for the talents based within the boundaries of this great country. Michigan is a good place to live based on the scenery, which has many features to explore if given the opportunity. This state can be an even better place to live if every member of this state would effectively communicate, and involve each other in the decision making process instead of destroying the reputation of others. We live in a country where we have freedom to speak our minds in an ethical manner. If we break this code of professional conduct we should suffer severe penalty.

8.0. Products and Services

A business organization is dependent on the products and services they manufacture. In this business opportunity I would like to focus on the products offered by the individual business units, and possible add additional products and/or services. One additional product I would like to include in the service station business unit is adding insurance policy development. Insurance policy development would be offered via the retail agents. The retail agents would have information to develop quotes for customer’s vehicles. Information would be linked to the Insurance agency Intranet so that policies can be submitted directly to the agency.

Another product or service I would like to offer is the ability for retail agents to post items on e-bay for customers who wish to sell their personal items. This would help provide incentives to promote good customer service relationships. Any retail operation requires good customer service skills and interacting with the public to promote products and services in an efficient and effective manner. Adding the option to promote and sell items under an organization’s guidance will help a community of other business function in a professional manner.

Employees would be required to submit a report for their activities during their assigned shift. Each report would provide a base for their productivity, determine their vacation time, wage increase, and other incentives. Adequate reports are important to the development of a successful business as they determine an organizations tax structure. Reports provide government a way to determine benchmarks for an industry for which businesses operate.

9.0. Conclusion

The development of this report is to help gain a mentor-ship so that I can become a

mentor to other individuals through a combination from either Liberty Tax or Jackson

Hewitt and a retail outlet, such as Goodwill or an outlet from one or both of my pervious

employers. An effective contingency strategy must be flexible to allow for competitive

shifts and at the same time lead an effective implementation (Chakraborty, 1996).

Becoming mentors is essential in a society managed through a true Democracy.

Democracy guides individuals to doing what is ethical, taking responsibility for your own

mistakes, building on your own strengths, eliminating your own weaknesses, and

allowing everyone the opportunity for independence. Independence is defined as the

ability to make your own decisions, acquiring material and non-material things to help

you maintain your strengths and eliminate your weaknesses (Management 250, WMU -

2000, 2001).

Leadership is a guiding aspect among several different stakeholders. A successful

business unit is not probable unless you have everyone within and outside the

organization chain working together to help build the necessary relationships necessary to

gain competitive advantage. Competitive advantage is a measuring stick for how well the

organization can guide internal stakeholders toward a common goal, maintaining the right

marketing strategy which will retain and create an efficient customer base, and providing

an environment which enhances governmental regulations. Governmental regulations are

an important aspect for business management. Governmental regulations provide

measures for how well businesses are maintaining adequate communication,

documentation, customer relation activities, and employee moral.

As the economy moves toward becoming more technological advanced, business

management requires business managers to have high ethical standards. Technology can

provide many advantages to enhancing a business unit, and should require about a third

to a quarter of the business budget. Even though technology provides means for

alternative communication, we still need to have face-to-face communication. Interacting

with others allows all members within the organization to gain a prospective for what the

individual consumer is willing to accept, like their purchasing abilities. In addition,

business managers must understand how risks are accessed and the impact they have on

the business as a whole, the community, and internal and external stakeholders. A

business is built on providing good examples through how efficient and effective their

products and services are manufactured.

In addition, to achieving this venture, I would like to manage or assist management of a

Junior High School. The school I would like to help manage and bring back is

Southwestern Junior High School located on Washington Ave, Battle Creek, MI. This

opportunity would help me ensure that the next generation of workforce individuals is

prepared to become ethical qualified labor for the job force. Becoming mentors in the

business world should provide a labor market, which promote ethical decision making,

ensuring people take action for any unethical behaviors, and providing relationships

within the community.

A final addition to this project is to have a manufacturing facility which is part of the

Department of Transportation which would monitor, construct, and maintain the

development for a new improved road system. This opportunity would have several

manufacturing sites scattered throughout the city which would monitor the roads at

various spots. Large cities could have around 10 small manufacturing sites, while smaller

cities could have at least one manufacturing sites. Some proposed manufacturing sites in

the Calhoun county area are: near exit 92 off I-94, the old Clark manufacturing site in

Springfield, at or near the WMU Kellogg Airport, Pennfield township vacant land,

Harper Creek area behind the Beckley Road retail outlet and Bedford township.

10.0. Cover Letter

10.1. Resume

11.0. Biography

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framework

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Management. 9(4). 324.

Chakraborty, S., T. Philip. (1996). Vendor Development Strategies. International Journal

Of Operations and Production Management. 16(10). P54.

Chan, Joseph O. (2006). A conceptual Model for Operations-Analytics Convergence. The

Journal of American Academy of Business. 9(1). P48-54.

Chase, E. (October/November 2004). Project managing website development. The British

Journal of Administration Management. 22.

French, Bell, Zawacki. (2004). Organizational Development and Transformation:

Appreciative Inquiry: the new frontier. McGraw-Hill. 6th edition. P223.

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