Business Simulation ARTARIS
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1 Business Simulation ARTARIS Lecture: Foundations of International Management by Prof. Dr. Waldemar Pelz UNIVERSITY OF APPLIED SCIENCES Seite 1 Success of a Company Time Liquidity Profitability Success Potentials Cash flow N Profit P R E Market Position Innovativeness Productivity Capital Investment Seite 2 1
2 Employees Process Customer Financial Success Factors Market position (market share, customer positioning) Relative quality (price-performance ratio) Innovativeness (internal/external) Return on investment (e.g. NPV of new, replacement or extension CI) Innovation rate (products and markets) Productivity of Capital (value added per $ of working capital) Labor (value added per employee) Processes and organization (time, costs, quality) * Data base of the Strategic Planning Institute (over 3000 SBU s and Companies in Europe und the USA) Seite 3 Examples of Performance Indicators Objectives KPI Actions - Increase shareholder value - Improve financial position - Reduce investment and technology risk - EVA % - ROI % - EBITDA % - Beta % - Manage unused capacity - Reduce material consumption - Improve quality image - Introduce RMS - Increase market share - Improve customer loyalty - Attract new customers - Improve customer quality - Volume and Value % - Net Promoter Score % - Loyalty index % - Average sales price % - Improve data base - Analyze competitive offers - Check positioning - Conjoint analysis - Increase productivity - Manufacturing capabilities - Number of new products - Meet specified delivery dates - Costs of Activities % - Capacity utilization % - Development time % - On-time delivery % - Zero-defect quota % - Start Six Sigma project - Reengineer order delivery process - Organize R & D teams from sales and manufacturing - Align employee and organization goals - Develop process skills - Improve leadership effectiveness - Employee satisfaction % - Leadership quality % - Corporate culture % - Career planning % - Performance evaluation % - Start suggestions program - Establish a coaching program - Information exchange workshop degree feedback Seite 4 2
3 Types of Financial Statements Means of communicating financial information outside and inside the organization for successfully controlling the business Financial Statements Balance Sheet Income Statement Cash Flow Statement Seite 5 Understanding the Income Statement Input Output Revenues: Product 100 kg x 20,- = Expenses: Materials 120 kg x 5 = 600 Energy 1,000 kwh x 0.20 = 200 Labor 10 hrs. x 50 = 500 Depreciation 5,000 : 10 = 500 = Profit: 200 Seite 6 3
4 Understanding the Balance Sheet Assets Liabilities Assets Fixed assets - Plant, property, equipment Current assets - Inventories - Accounts receivable Total Liabilities and Equity Owners' equity - Contributed capital - Retained earnings Liabilities - Accounts payable - Short-term loans - Long-term loans Total Seite 7 Relationships Among Financial Statements Balance Sheet at January 1 st t0 Assets = Liabilities + Equity Fixed assets 80 Current assets 20 Equity 60 Liabilities 40 Total 100 Total 100 Income Statement Business Process Revenues Depreciation 20 - Other expenses 130 = Net income 10 t1 Assets = Liabilities + Equity Balance Sheet at December 31 st Fixed assets 60 Equity 70 Currents assets 50 Liabilities 40 Total 110 Total 110 Seite 8 4
5 The Difference Between Profit and Cash Flow (1) t 0 t 1 t 2 Sales Cost of goods sold "Capital investment" = Cash flow Sales Cost of goods sold "Capital investment" = Profit Seite 9 The Difference Between Profit and Cash Flow (2) Income Statement Cash Flow Statement Sales Revenue Minus: Purchase of materials Consumption of materials Direct labor cost Administration costs Depreciation Repayment of loans Dividend payment Profit Cash-flow Seite 10 5
6 The Significance Cash Flow and Net Income Business Unit A Business Unit B Sales Raw materials Labor cost Depreciation, risk markup Net income Cash flow Seite 11 Why Objectives are needed Seite 12 Nr. 12 6
7 Examples of Objectives Customer Focus (Price-Performance Ratio) Quality Leadership (Mercedes, HP, Rolex) Cost Leadership (Aldi, Ryanair) Focussing or niche (Gerriets, Hahn, Hilti) Product Focus Innovation (3M, IBM, Sony, Unilever, Aventis) Positioning (Nestle, Unilever, Harley, Porsche) USP (Tempo, Intel, Microsoft, SAP, Starbucks) Competitor Focus Differentiation (Benetton, Volvo, Body Shop, Swatch) Attack (VW, Audi, Schwäbisch Hall, Ejot) Financial Focus Profitability (Oetker, Bertelsmann, Merck) Shareholder Value (Coca-Cola, Microsoft, Siemens) UNIVERSITY OF APPLIED SCIENCES Seite 13 Nr. 13 Five Forces Model of Competition Substitute products Rivalry among competing sellers Suppliers Buyers New entrants Seite 14 7
8 Three Generic Strategies Type of advantage sought Broad range of buyers Broad differentiation strategy Overall low-cost leadership strategy Narrow buyer segment or niche Focused differentiation or low-cost strategy Seite 15 Examples of Niche Strategies Company Definition of market segment Market share (worldwide) G. W. Barth Machinery for roasting of coffee 72 Krones Machinery for labeling of bottles 68 Stihl Chainsaws 32 ASB Gruenland Potting soil 41 Haribo Jellybaby 38 Boellhoff Screws and nuts 40 Hahn Showcases for museums 42 UNIVERSITY OF APPLIED SCIENCES Seite 16 8
9 Sources of Competitive Advantage Superior products - Apple, BMW, Porsche, Kennametal - Amazon, Google, HILTI, ASS, König & Bauer, Fischerwerke* Superior processes - IKEA, Kaufland, UPS, - Dell, ALDI, SSI Schäfer, Rittal, Uhde. Kaufland Superior customer relationships - Starbucks, SAP, IBM, Kärcher - ebay, Siemens, Handtmann, Trütschler, Comet, Hella *230 Patente/MA (Siemens = 10) Seite 17 Portfolio Analysis high Market Growth or B A Market Attractiveness D C low low high Market Share or Competitive Strength Seite 18 9
10 Profit Impact Profit change through a 10 percent increase of... Impact on profit $ million -2 Profit (actual)... sales vol sales price... mat. price... other vc... labor c... other fc $ million Seite 19 Significance of the Price The impact of 1 % price increase on profit Air France 46 % Ford 26 % Aventis 24 % Nestlé 18 % Fuji Photo 17 % Coca Cola 8 % Seite 20 10
11 Sensitivity Analysis Profit = Sales Cost Price x Volume Variable 3, cost + Fixed cost Variable x Volume cost per unit 2, UNIVERSITY OF APPLIED SCIENCES Seite 21 Price of Coffee Resource Branded product Service Customer experience per cup per cup per cup per cup UNIVERSITY OF APPLIED SCIENCES Seite 22 11
12 100 % The Role of Teamwork Creativity 75 Organization/Hierarchy Errors Number of group members Seite 23 Success Factors of Teamwork Contribution to results Planning, defining the process, setting priorities Checking progress Generating ideas and suggestions for problem solving Keeping the objectives in mind Contribution to increasing productivity of the group Decision making style (pressure, convince, consensus, voting, coalitions) Dealing with tensions Tactfully addressing disfunctional behavior Expressing negative as well as positive feelings Breaking-up, joking Seite 24 12
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