54

FIGURE A-1

APPENDIX REPORTS AND PROFORMAS EXAMPLES

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CAPSTONE® COURIER

FIGURE A-2

CAPSTONE® COURIERThe Last Year’s Reports pull-down menu opens the 12-page CAPSTONE® COURIER and the 3-

page Annual Report. The front page of the Courier (Figure A-1 on page 54) displays industry infor-mation including Return on Sales (ROS), Return on Equity (ROE), Earnings Before Interest and Taxes (EBIT) and Selling General & Administrative (SG&A) expenses.

Page 2: Stock and Bond Summaries (Figure A-2): Contains stock and bond statistics and a stock history chart.

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Page 3: Financial Analysis (Figure A-3): Includes Cash Flow Statement, Balance Sheet and Income Statement surveys. These numbers reflect actual round results, versus the Proformas, which are forecasts.

FIGURE A-3

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Page 4: Production Analysis (Figure A-4): This page shows product segment, specifications, price, cost and production information, and a production data bar chart.

LOOKING AT MARKET SEGMENT ANALYSESEach round, you will receive five Market Segment Analyses, one report for each product area. The

Traditional segment is illustrated in Figure A-5 on page 58.STATISTICS AND CUSTOMER BUYING CRITERIA: These tables (in the upper-left cor-

ner) contain buying statistics and customer preferences.MARKET SHARE ACTUAL VS. POTENTIAL: This chart tells teams if their products

stocked out (or cleared) the market. Stocking out could mean missed sales opportunities. If potential sales far exceed actual, teams might consider building more product, increasing price or reducing sales and promotion budgets. Concurrently, teams that build more units than can be sold (resulting in year-end inventory) might consider reducing production, decreasing price or increasing sales and pro-motion budgets.

FIGURE A-4

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PERCEPTUAL MAP: Displays product grouping within the segment. Teams should check to see if products are ready to leave a segment. If so, demand might shift to other products.

TOP PRODUCTS IN SEGMENT AND ACCESSIBILITY: Teams should check the table at the bottom of the report to find the segment's top seller and determine why it sold. To do so, look at the Accessibility Chart (which reflects the penetration of the sales staff) in the upper-right corner of the page. Teams should also check the Customer Awareness column (which is a function of promo-tion), the Customer Survey percentage, price and product specifications. Using the Segment Analy-ses, teams should be able to determine why the top seller was successful and develop tactics to maintain or enhance their products' positioning. Successful teams will determine segment demand for the upcoming round by multiplying Total Industry Unit Demand by the Growth Rate. They will also determine segment capacity using the Production Information on Page 4 (Figure A-4 on page 57). They will then judge the products in each segment on their relative merits (positioning, MTBF, price, awareness, accessibility, etc.). Using these data, they will begin to estimate a Sales Forecast, which is entered for each product in the Your Sales Forecast cell on the Marketing Spreadsheet.

FIGURE A-5

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Page 10: Market Share Report (Figure A-6): Contains numeric and graphical sales information for all products.

FIGURE A-6

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Page 11: Perceptual Map (Figure A-7): Shows performance statistics and plotslocations of all products on December 31 of the previous year.

FIGURE A-7

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Page 12: HR/TQM Report (Figure A-8): The upper part of the report shows Human Resources costs, including Recruitment and Separation charges (which are generated by changes in Production Schedule, capacity and automation). Wages and Benefits for the upcoming round are also included.

Process Management and Total Quality Management investments (if enabled) and theircumulative impacts appear in the lower part of the report.

FIGURE A-8

ANNUAL REPORTS

62

ANNUAL REPORTSAnnual Report, Page 1 (Figure A-9): Includes Balance Sheet and Cash Flow Statement.

FIGURE A-9

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ANNUAL REPORTS

Annual Report, Page 2 (Figure A-10): Shows Product Sales, Period Costs, and a ContributionMargin bar chart.

Annual Report, Page 3 (Figure A-11): Market ShareAnalysis displays industry andcompany salesstatistics.

FIGURE A-10

FIGURE A-11

PROFORMAS

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PROFORMASProformas are predictions of the coming round based on the decisions that have been entered on the

spreadsheets. Four reports and a decision summary are available from the Proforma menu.

FIGURE A-12

Proformas, Page 1 (Figure A-12) Balance Sheet: Results based on R&D, Marketing,Productionand Financialdecisions.

Proformas, Page 2 (Figure A-13) IncomeStatement: Includes tableand chartrepresentation of product costsand revenues.

FIGURE A-13

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PROFORMAS

Proformas, Page 3 (Figure A-14): Cash Flow State-ment breaks cash expendi-tures intothree categories.

Proformas, Page 4 (Figure A-15): Finan-cial Ratioshas several equations and a bar chart repre-sentation of the DuPont Chain (ROS x Turn-over x Leverage = ROE).

FIGURE A-14

FIGURE A-15