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WAANEIZA WORLDWIDE CORPORATE COMPANIES
THE PRINCIPLE
The Entrepreneurship 5.0 Education: The Generalized HOD Title: HOD_09_04_1.0
Presentation & Discussion: U Zin Aung, EC, COM, WWH
06 March 2023, ZOOM Discussion, System Development Team, Nationwide,
(The Holistic Organization Development: 9 Principles)
Mingalar Par __ The Virtuous Occasion __
THE
PRINCIPLE
The principle is the
fundamental truth, rule, or
guideline that governs
thought, behavior, or action.
It can also refer to a
foundational idea or belief
that serves as the basis for a
system of thought or
practice.
THE
PRINCIPLE
The principle is the
fundamental truth or concept
that serves as the foundation
for a system of beliefs,
behavior, or reasoning. It is a
fundamental law, rule, or
guideline that governs or
regulates a particular field of
knowledge or activity.
THE
PRINCIPLE
The principle is the contents
of the concept that guides
the mission & action.
THE
PRINCIPLE
The principle is the SeeKan
and NeeLan of the PyinNyar
that guides the mission &
action.
THE
PRINCIPLE
The principle is the ThiLa of
the PyinNyar that guides the
mission & action.
Presentation
Outlines
The Holistic Investment
Org.
Standardizing The Integrity
9Ps Leadership
Leader
All Involvement of 4Bs
People
PSN ENMN Approach
System
DIKIC Decision Making
Value Audit
CI & DI Development
Continuous Innovation
People Focused Culture
Policy
FRA on KVI in TLE
Key Principle
9 Stakeholders
Relationship
Holistic Values Sharing
Analysis & Idea-exchange
Please Exchange your Valued
Ideas
Holistic Investment Organization
The Holistic Investment:
The Holistic Business Organization
The Holistic Business Organization:
The Holistic Commercialization
The Holistic Commercialization:
The Holistic Values Sharing
The
Holistic
Values
Returns
The Integrity
The Integrity is the quality of
being honest, trustworthy, and
having strong moral principles. It
involves being consistent in one's
actions, words, and beliefs, and
adhering to a set of ethical
standards regardless of the
situation or context.
The Integrity
The Integrity refers to the quality
of being honest, moral, and
having strong principles. It
involves the consistent
adherence to a code of ethics or
values, even when faced with
difficult situations or when no
one is watching.
The Integrity
Soundness:
DarNa, MyintTa, PyinNyar, and UPyintKha
Incorruptivity:
ThiLa, ThitSa, and UPyintKha
Completeness:
AhDiHtan, WiRiYa, KhanTi, and UPyintKha
The Parami
AhRiYar: Sharing Spirit
DarNa, MyintTa, PyinNyar, and UPyintKha
ThitSa: Trustworthy
ThiLa, ThitSa, and UPyintKha
WiRiYa: Courage
AhDiHtan, WiRiYa, KhanTi, and UPyintKha
The Emotional Intelligence
ThitSa
AhDiHtan
ThiLa
WiRiYa
KhanTi
UPyintKha
The Spiritual Intelligence
DarNa
MyintTa
PyinNyar
The Compassion
Kindheartednesses
Empathy
Sharing Spirit
Integrity
The 4Bs
MyintTa
Sharing Spirit
GaRuNa
Sharing Spirit
MuDiTar
Sharing Spirit
UPyintKha
Sharing Spirit
Holistic Values Sharing
The Financial Value
The Tangible Value
The Intangible Value
Holistic Values Sharing
The Cell Value
The Environment Value
The Nutrition Value
Holistic Values Sharing
The Wealth
The Health
The PyinNyar
The Holistic Education
The Wealth Education: The Investment
The Health Education: The Healthcare
The PyinNyar Sharing: The Education
PFC: Sharing of Values Sharing PyinNyar
Holistic Value Discovering: Working together in TLE
Three Brains/Minds Education
Holistic Value Developing: Working together in TLE
Three Brains/Minds Education
Holistic Value Sharing: Working together in TLE
Three Brains/Minds Education
The PyinNyar & Education ENMN
The Single PyinNyar
The Single Education
FRA
The DIKIC
DI
The Contents
K
The Knowledge
I
The Innovation
C
The Sharing Spirit
The Innovation
I
The Idea Creation
C
The Contents Creation
P
The Program Creation
C
The Commercialization
The Idea Creation
HsanDha
The Sharing Spirit
WiRiYa
The Courage
Sate
The Emotional Intelligence
WeManThar
The Idea Creation PyinNyar
The Single PyinNyar
The WeiNyarNa
The Sharing Spirit
The AhNatTa
The Sharing Spirit
The Spiritual Intelligence
The Sharing Spirit
The Infinite Mind
The Sharing Spirit
The People
The Sharing Spirit
The Creatures
The Sharing Spirit
The Environment
The Sharing Spirit
The Infinite Universe
The Sharing Spirit
The Holistic Sharing for All Stakeholders
The Organizational Holistic 9 Principles
1. The Holistic Investment Organization Standardizing The Integrity
2. 9Ps Leadership
3. All Involvement of 4Bs People
4. People Focused Culture
5. F.R.A. on TLE Process KVI (IPT) Sharing Approach
6. P.S.N. ENMN Digital System Approach to Administration
7. D.I.K.I.C. Approach to Decision Making
8. CI is Essential, DI is more Valuable
9. All Together Beneficial Relationships with Stakeholders and Our
Society, Our Environment, Our Nation Myanmar, Our Planet Earth,
The Solar Universe & The Infinite Universe
FRA on KVI in TLE
The TLE: Transactional Learning Environment
Three Brains Education
All in One Education for Knowledge, Creativity & Courage
The KVI: Key Value Indicator
Values Measurement
Holistic Values Indicators of Financial, Tangible & Intangible
The FRA: All in One: The Single Education
The Holistic Education
The Single Education for Holistic PyinNyar: Holistic Value Innovation
The Value Action & Value Analysis
1. The Holistic Investment Organization Standardizing The Integrity
2. 9Ps Leadership
3. All Involvement of 4Bs People
4. People Focused Culture
5. F.R.A. on TLE Process KVI (IPT) Sharing Approach
6. P.S.N. ENMN Digital System Approach to Administration
7. D.I.K.I.C. Approach to Decision Making
8. CI is Essential, DI is more Valuable
9. All Together Beneficial Relationships with Stakeholders and Our
Society, Our Environment, Our Nation Myanmar, Our Planet Earth,
The Solar Universe & The Infinite Universe
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 32
The HVFE Principles __
 FRA on KVI in TLE
 FRA on SOP
 FRA on CBA
 Costs & Benefits Analysis
 Value Analysis: PyinNyar/ThitSa Analysis
PyinNyar
Value
ThitSa
Vision
Concept
Principle
Policy
Strategy
Action
Plan
SOP
Action
Guidelines
Right
Action
Measure
Review
Analysis
33
A3
FRD
A4
FRT
A1
FRT
A2
FRL
Benefit Focused
KVI Focused
PyinNyar Focused
09 FEBRUARY 2023 HOD_09_00: TITLE_000: BUSINESS ADMINISTRATION
Value Equation Focused
The Focuses __
Contents
Contents + Concepts
The Outside-in: FRA
Right
DhapeHti
Right
ThinKupPa
Right
WarSar
Right
KanManDa
Right
ArrZiWa
Right
WarYarMa
Right
ThaDi
Right
ThaMaDi
PyinNyar
ThiLa
ThaMaDi
34
The Buddha Education __
FRA
09 FEBRUARY 2023 HOD_09_00: TITLE_000: BUSINESS ADMINISTRATION
Resource
Markets
Government
Markets
Intermediary
Markets
Consumer
Markets
Manufacturer
Markets
Resources
Money
Taxes,
Goods
Services,
Money
Taxes, Goods
Services,
Money
Money
Goods and Services Goods and Services
Money
Taxes
Services,
Money
Resources
Money
Taxes,
Goods
Services
BGP Stakeholders Relationships in Modern Economy :
35
The Businesses are the Key Players, G & P are Supporters.
The Economy __
09 FEBRUARY 2023 HOD_09_00: TITLE_000: BUSINESS ADMINISTRATION
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 36
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 37
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 38
EQUI TI ES & LI ABI LI TI ES
EQUI TI ES
Paid up Share Capital
Preference Shares
Call I n Arrears
Revaluation Reserve
Retained Earning
TOTAL EQUI TI ES 0.00 0.00
LI ABI LI TI ES
Non- current Liabilities
Bank Loans
Departmental Share Deposits
External Loans
Total Non- current Liabilities 0.00
Current Liabilities
Trade Payable
Deposit Payable
Corporate Payable
Tax Payable
I ntrest Payable
Accrued Expenses
Total Current Liabilities 0.00
TOTAL LI ABI LI TI ES 0.00
TOTAL EQUI TI ES & LI ABI LI TI ES 0.00
0.00
Net profit/ (loss) for the period
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 39
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Profit = Revenues - Costs
Profit:
Benefit
Revenues Increase.
Costs Decrease.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 41
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Product Price Increase.
Product Quantity Increase.
Customer Quantity Increase.
Revenues:
Benefit
Product Quality
Increase.
QMS: ISO 9001
Product Variety Increase.
Marketing.
Holistic Marketing
Mgnt,
DI
Innovation.
CI
Innovation.
CI
Innovation.
The Holistic
Education
Customer Frequency Incre
QMS: ISO 9001
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 43
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Management Expenses.
Physical Workspace Expenses.
Physical Transportation Expenses.
Innovation (D&D) Expenses.
A
&
G
Expenses:
Cost
System
Physical Assets Depreciation.
Digital
Transformation
Appreciation
Assets
Valued Innovation: Benefits >
Costs
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 45
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Interest: Capital Costs.
Interests:
Cost
Investment Decrease.
Running Capital
Decrease.
Zero Cash Rule.
Inventory
Decrease.
Zero Inventory
Rule.
LSS Operation
Mgnt.
Debit Purchase: Amount, Tern, Period, Suppliers
Quantity
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 47
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Taxation:
Taxation:
Cost
Avoid Special Goods.
Choose CT free
Products.
Passive Income.
Active Income
Type.
Depreciation.
SGT: Special Goods Tax
CT: Commercial
Tax
IT: Income Tax: With-Holding Tax 2% of
Product Price
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 49
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Product Purchased Costs:
Product
Purchased:
Cost
Product Quality. QMS ISO 9001.
Product Cost
Decrease.
Debit Purchase: Amount, Tern, Period, Suppliers
Quantity
Commercial Quantity: Commercial Price &
Discount.
Suppliers
Relationship.
Relationship Marketing
New Suppliers
Creation
Relationship Marketing
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 51
De scr iption K
ya ts K
ya ts Ma r gin
R
evenues # # # # #
(-) P
roducts P
urchased # DI V/ 0 !
(-) P
urchasing # DI V/ 0 !
(-) In-bound Transportation # DI V/ 0 !
(-) R
aw P
roducts Warehousing # DI V/ 0 !
(-) P
roduction/ R
epackaging/ Service P
rovision # DI V/ 0 !
(-) Special G
oods Tax + C
ommercial Tax # DI V/ 0 !
(-) F
inished P
roducts Warehousing # DI V/ 0 !
Cos
t of Sa le s (Cos
t of Products Sold) 0.00 0.00 # DI V/ 0 !
(+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 !
Gros
s Profit 0 . 0 0 # DI V/ 0 !
(-) O
ut-bound Transportation # DI V/ 0 !
(-) D
istribution # DI V/ 0 !
Cos
t of Dis
tribution 0.00 0.00 # DI V/ 0 !
Gros
s profit On Dis
tribution 0 . 0 0 # DI V/ 0 !
(-) Selling # DI V/ 0 !
(-) C
ustomer Servicing # DI V/ 0 !
Cos
t of Se lling 0.00 0.00 # DI V/ 0 !
Gros
s profit On Se lling 0 . 0 0 # DI V/ 0 !
(-) Administration # DI V/ 0 !
(-) D
&D (P
romotion) # DI V/ 0 !
(-) C
orporate E
xpenses # DI V/ 0 !
(-) D
epreciations # DI V/ 0 !
A & G Ex pe ns
e s 0.00 0.00 # DI V/ 0 !
EBIT (Ea rning Be fore Inte re s
ts & Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Interests 0.00 # DI V/ 0 !
EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 !
(-) Taxation 0.00 # DI V/ 0 !
NET PROFI T 0 . 0 0 # DI V/ 0 !
Operation Expenses. Profit
Operation
Expenses:
Cost
LSS Operation
Mgnt.
Responsibility Marketing: Profit, People,
Planet
QMS ISO
9001.
FSMS ISO
22000.
ISMS ISO
27001.
OHSMS ISO 45001. EMS ISO 14001.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 53
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
Land: Real Estate
Appreciation:
Asset
(Benefit)
No Depreciation.
But Big Investment.
Appreciation.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 55
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
Building: Building Fixtures
Appreciatio
(or)
Depreciation:
Benefit
(or)
Cost
Depreciation.
Big Investment.
Appreciation: Cash Gain: Capital Gain
Cash Cow: Cash Flow.
Maintenance Expense.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 57
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
Vehicles, Fixtures, and Equipments
Vehicles,
Fixtures,
Equipment:
Asset
Maintenance Expenses.
Big Depreciation.
Benefit Creation Tools: Weapons
Operation Support
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 59
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
Inventory
Inventory:
Asset
Warehousing Cost.
Current (Running) Capital Cost.
Commodity Capital Gain
Warehousing Waste.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 61
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
Prepaid and Receivable
Prepaid
&
Receivable:
Asset
High Investment.
Current (Running) Capital Cost.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 63
MMK MMK
ASSETS
Non- current Assets
Lands
Buildings & Building Fixtures
Furnitures & Fixtures
Operation Equipments
Vehicles
Tools & Equipments
Office Equipments
I CT Equipments
Hybrid Assets
Licenses
Total Non- current Assets 0.00 0.00
Current Assets
I nventory
Hybrid Assets
Trade Receivable
Trade Advance
Deposit Receivable
Deferred Expenditure
Prepaid Expenses
Prepaid Tax
Corporate Receivable
Advanced Cash
Cash At Bank
Cash I n Hand
Total Current Assets 0.00 0.00
TOTAL ASSETS 0.00
Cash, Bank
Cash:
Asset
High Investment Cost.
Current (Running) Capital Cost.
Bank Interest Cash flow.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 65
EQUI TI ES & LI ABI LI TI ES
EQUI TI ES
Paid up Share Capital
Preference Shares
Call I n Arrears
Revaluation Reserve
Retained Earning
TOTAL EQUI TI ES 0.00 0.00
LI ABI LI TI ES
Non- current Liabilities
Bank Loans
Departmental Share Deposits
External Loans
Total Non- current Liabilities 0.00
Current Liabilities
Trade Payable
Deposit Payable
Corporate Payable
Tax Payable
I ntrest Payable
Accrued Expenses
Total Current Liabilities 0.00
TOTAL LI ABI LI TI ES 0.00
TOTAL EQUI TI ES & LI ABI LI TI ES 0.00
0.00
Net profit/ (loss) for the period
Loans: Bank, B Share, E Share
Loans:
Liability
(Cost)
Interest: Capital Cost.
Less Investment: Bigger ROI.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 67
EQUI TI ES & LI ABI LI TI ES
EQUI TI ES
Paid up Share Capital
Preference Shares
Call I n Arrears
Revaluation Reserve
Retained Earning
TOTAL EQUI TI ES 0.00 0.00
LI ABI LI TI ES
Non- current Liabilities
Bank Loans
Departmental Share Deposits
External Loans
Total Non- current Liabilities 0.00
Current Liabilities
Trade Payable
Deposit Payable
Corporate Payable
Tax Payable
I ntrest Payable
Accrued Expenses
Total Current Liabilities 0.00
TOTAL LI ABI LI TI ES 0.00
TOTAL EQUI TI ES & LI ABI LI TI ES 0.00
0.00
Net profit/ (loss) for the period
Current Liabilities
Payables:
Liability
(Cost)
Less Capital Cost.
Less Investment: Bigger ROI.
Bigger Trustworthy. Integrity Mgnt.
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 69
EQUI TI ES & LI ABI LI TI ES
EQUI TI ES
Paid up Share Capital
Preference Shares
Call I n Arrears
Revaluation Reserve
Retained Earning
TOTAL EQUI TI ES 0.00 0.00
LI ABI LI TI ES
Non- current Liabilities
Bank Loans
Departmental Share Deposits
External Loans
Total Non- current Liabilities 0.00
Current Liabilities
Trade Payable
Deposit Payable
Corporate Payable
Tax Payable
I ntrest Payable
Accrued Expenses
Total Current Liabilities 0.00
TOTAL LI ABI LI TI ES 0.00
TOTAL EQUI TI ES & LI ABI LI TI ES 0.00
0.00
Net profit/ (loss) for the period
Investment Capital
Paid-up
Capital:
Equity
(Benefit)
Ideas Creation.
Less Investment: Bigger ROI, Bigger ROE.
Innovation: Business Administration: Holistic Marketing
Management
Contents Creation.
Programs Creation.
Commercialization.
Zero Investment: Infinite ROI, Infinite ROE.
The Business Value __
The Action’s Value
Value (ROI) =
Benefits = Profit
Costs = Investment
Functional Benefit + Emotional Benefit + Spiritual Benefit
Time Cost + Energy Cost + Monetary Cost + Psychic Cost
Value =
Value =
Tangible Benefit + Intangible Benefit
Tangible Costs + Intangible Costs
09 FEBRUARY 2023 71
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_00: TITLE_000: 72
VIRTUOUS DISCUSSION, Q&As
please discuss with your valuable idea . . .
03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_00: TITLE_000: 73
THANK YOU ALL
Waaneiza Worldwide Corporate Companies
The Holistic Investment Organization
Presentation Version 1.0, 06 March 2023
U Zin Aung, Executive Chairman
Mobile: 09-513 0 654, 09-977 103 000
Email: zinaung@waaneiza.com, zin.shweyihq@gmail.com

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09-04-1.0-TheHOD-ThePrinciple-V.1.0(06March2023).pptx

  • 1. WAANEIZA WORLDWIDE CORPORATE COMPANIES THE PRINCIPLE The Entrepreneurship 5.0 Education: The Generalized HOD Title: HOD_09_04_1.0 Presentation & Discussion: U Zin Aung, EC, COM, WWH 06 March 2023, ZOOM Discussion, System Development Team, Nationwide, (The Holistic Organization Development: 9 Principles)
  • 2. Mingalar Par __ The Virtuous Occasion __
  • 3. THE PRINCIPLE The principle is the fundamental truth, rule, or guideline that governs thought, behavior, or action. It can also refer to a foundational idea or belief that serves as the basis for a system of thought or practice.
  • 4. THE PRINCIPLE The principle is the fundamental truth or concept that serves as the foundation for a system of beliefs, behavior, or reasoning. It is a fundamental law, rule, or guideline that governs or regulates a particular field of knowledge or activity.
  • 5. THE PRINCIPLE The principle is the contents of the concept that guides the mission & action.
  • 6. THE PRINCIPLE The principle is the SeeKan and NeeLan of the PyinNyar that guides the mission & action.
  • 7. THE PRINCIPLE The principle is the ThiLa of the PyinNyar that guides the mission & action.
  • 8. Presentation Outlines The Holistic Investment Org. Standardizing The Integrity 9Ps Leadership Leader All Involvement of 4Bs People PSN ENMN Approach System DIKIC Decision Making Value Audit CI & DI Development Continuous Innovation People Focused Culture Policy FRA on KVI in TLE Key Principle 9 Stakeholders Relationship Holistic Values Sharing Analysis & Idea-exchange Please Exchange your Valued Ideas
  • 9. Holistic Investment Organization The Holistic Investment: The Holistic Business Organization The Holistic Business Organization: The Holistic Commercialization The Holistic Commercialization: The Holistic Values Sharing The Holistic Values Returns
  • 10. The Integrity The Integrity is the quality of being honest, trustworthy, and having strong moral principles. It involves being consistent in one's actions, words, and beliefs, and adhering to a set of ethical standards regardless of the situation or context.
  • 11. The Integrity The Integrity refers to the quality of being honest, moral, and having strong principles. It involves the consistent adherence to a code of ethics or values, even when faced with difficult situations or when no one is watching.
  • 12. The Integrity Soundness: DarNa, MyintTa, PyinNyar, and UPyintKha Incorruptivity: ThiLa, ThitSa, and UPyintKha Completeness: AhDiHtan, WiRiYa, KhanTi, and UPyintKha
  • 13. The Parami AhRiYar: Sharing Spirit DarNa, MyintTa, PyinNyar, and UPyintKha ThitSa: Trustworthy ThiLa, ThitSa, and UPyintKha WiRiYa: Courage AhDiHtan, WiRiYa, KhanTi, and UPyintKha
  • 17. The 4Bs MyintTa Sharing Spirit GaRuNa Sharing Spirit MuDiTar Sharing Spirit UPyintKha Sharing Spirit
  • 18. Holistic Values Sharing The Financial Value The Tangible Value The Intangible Value
  • 19. Holistic Values Sharing The Cell Value The Environment Value The Nutrition Value
  • 20. Holistic Values Sharing The Wealth The Health The PyinNyar
  • 21. The Holistic Education The Wealth Education: The Investment The Health Education: The Healthcare The PyinNyar Sharing: The Education
  • 22. PFC: Sharing of Values Sharing PyinNyar Holistic Value Discovering: Working together in TLE Three Brains/Minds Education Holistic Value Developing: Working together in TLE Three Brains/Minds Education Holistic Value Sharing: Working together in TLE Three Brains/Minds Education
  • 23. The PyinNyar & Education ENMN The Single PyinNyar The Single Education FRA
  • 24. The DIKIC DI The Contents K The Knowledge I The Innovation C The Sharing Spirit
  • 25. The Innovation I The Idea Creation C The Contents Creation P The Program Creation C The Commercialization
  • 26. The Idea Creation HsanDha The Sharing Spirit WiRiYa The Courage Sate The Emotional Intelligence WeManThar The Idea Creation PyinNyar
  • 27. The Single PyinNyar The WeiNyarNa The Sharing Spirit The AhNatTa The Sharing Spirit The Spiritual Intelligence The Sharing Spirit The Infinite Mind The Sharing Spirit
  • 28. The People The Sharing Spirit The Creatures The Sharing Spirit The Environment The Sharing Spirit The Infinite Universe The Sharing Spirit The Holistic Sharing for All Stakeholders
  • 29. The Organizational Holistic 9 Principles 1. The Holistic Investment Organization Standardizing The Integrity 2. 9Ps Leadership 3. All Involvement of 4Bs People 4. People Focused Culture 5. F.R.A. on TLE Process KVI (IPT) Sharing Approach 6. P.S.N. ENMN Digital System Approach to Administration 7. D.I.K.I.C. Approach to Decision Making 8. CI is Essential, DI is more Valuable 9. All Together Beneficial Relationships with Stakeholders and Our Society, Our Environment, Our Nation Myanmar, Our Planet Earth, The Solar Universe & The Infinite Universe
  • 30. FRA on KVI in TLE The TLE: Transactional Learning Environment Three Brains Education All in One Education for Knowledge, Creativity & Courage The KVI: Key Value Indicator Values Measurement Holistic Values Indicators of Financial, Tangible & Intangible The FRA: All in One: The Single Education The Holistic Education The Single Education for Holistic PyinNyar: Holistic Value Innovation
  • 31. The Value Action & Value Analysis 1. The Holistic Investment Organization Standardizing The Integrity 2. 9Ps Leadership 3. All Involvement of 4Bs People 4. People Focused Culture 5. F.R.A. on TLE Process KVI (IPT) Sharing Approach 6. P.S.N. ENMN Digital System Approach to Administration 7. D.I.K.I.C. Approach to Decision Making 8. CI is Essential, DI is more Valuable 9. All Together Beneficial Relationships with Stakeholders and Our Society, Our Environment, Our Nation Myanmar, Our Planet Earth, The Solar Universe & The Infinite Universe
  • 32. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 32 The HVFE Principles __  FRA on KVI in TLE  FRA on SOP  FRA on CBA  Costs & Benefits Analysis  Value Analysis: PyinNyar/ThitSa Analysis
  • 33. PyinNyar Value ThitSa Vision Concept Principle Policy Strategy Action Plan SOP Action Guidelines Right Action Measure Review Analysis 33 A3 FRD A4 FRT A1 FRT A2 FRL Benefit Focused KVI Focused PyinNyar Focused 09 FEBRUARY 2023 HOD_09_00: TITLE_000: BUSINESS ADMINISTRATION Value Equation Focused The Focuses __ Contents Contents + Concepts The Outside-in: FRA
  • 35. Resource Markets Government Markets Intermediary Markets Consumer Markets Manufacturer Markets Resources Money Taxes, Goods Services, Money Taxes, Goods Services, Money Money Goods and Services Goods and Services Money Taxes Services, Money Resources Money Taxes, Goods Services BGP Stakeholders Relationships in Modern Economy : 35 The Businesses are the Key Players, G & P are Supporters. The Economy __ 09 FEBRUARY 2023 HOD_09_00: TITLE_000: BUSINESS ADMINISTRATION
  • 36. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 36 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 37. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 37 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 38. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 38 EQUI TI ES & LI ABI LI TI ES EQUI TI ES Paid up Share Capital Preference Shares Call I n Arrears Revaluation Reserve Retained Earning TOTAL EQUI TI ES 0.00 0.00 LI ABI LI TI ES Non- current Liabilities Bank Loans Departmental Share Deposits External Loans Total Non- current Liabilities 0.00 Current Liabilities Trade Payable Deposit Payable Corporate Payable Tax Payable I ntrest Payable Accrued Expenses Total Current Liabilities 0.00 TOTAL LI ABI LI TI ES 0.00 TOTAL EQUI TI ES & LI ABI LI TI ES 0.00 0.00 Net profit/ (loss) for the period
  • 39. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 39 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 40. Profit = Revenues - Costs Profit: Benefit Revenues Increase. Costs Decrease.
  • 41. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 41 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 42. Product Price Increase. Product Quantity Increase. Customer Quantity Increase. Revenues: Benefit Product Quality Increase. QMS: ISO 9001 Product Variety Increase. Marketing. Holistic Marketing Mgnt, DI Innovation. CI Innovation. CI Innovation. The Holistic Education Customer Frequency Incre QMS: ISO 9001
  • 43. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 43 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 44. Management Expenses. Physical Workspace Expenses. Physical Transportation Expenses. Innovation (D&D) Expenses. A & G Expenses: Cost System Physical Assets Depreciation. Digital Transformation Appreciation Assets Valued Innovation: Benefits > Costs
  • 45. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 45 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 46. Interest: Capital Costs. Interests: Cost Investment Decrease. Running Capital Decrease. Zero Cash Rule. Inventory Decrease. Zero Inventory Rule. LSS Operation Mgnt. Debit Purchase: Amount, Tern, Period, Suppliers Quantity
  • 47. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 47 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 48. Taxation: Taxation: Cost Avoid Special Goods. Choose CT free Products. Passive Income. Active Income Type. Depreciation. SGT: Special Goods Tax CT: Commercial Tax IT: Income Tax: With-Holding Tax 2% of Product Price
  • 49. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 49 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 50. Product Purchased Costs: Product Purchased: Cost Product Quality. QMS ISO 9001. Product Cost Decrease. Debit Purchase: Amount, Tern, Period, Suppliers Quantity Commercial Quantity: Commercial Price & Discount. Suppliers Relationship. Relationship Marketing New Suppliers Creation Relationship Marketing
  • 51. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 51 De scr iption K ya ts K ya ts Ma r gin R evenues # # # # # (-) P roducts P urchased # DI V/ 0 ! (-) P urchasing # DI V/ 0 ! (-) In-bound Transportation # DI V/ 0 ! (-) R aw P roducts Warehousing # DI V/ 0 ! (-) P roduction/ R epackaging/ Service P rovision # DI V/ 0 ! (-) Special G oods Tax + C ommercial Tax # DI V/ 0 ! (-) F inished P roducts Warehousing # DI V/ 0 ! Cos t of Sa le s (Cos t of Products Sold) 0.00 0.00 # DI V/ 0 ! (+) Othe r Income ( Ta x Cla im + Othe r Income ) 0.00 # DI V/ 0 ! Gros s Profit 0 . 0 0 # DI V/ 0 ! (-) O ut-bound Transportation # DI V/ 0 ! (-) D istribution # DI V/ 0 ! Cos t of Dis tribution 0.00 0.00 # DI V/ 0 ! Gros s profit On Dis tribution 0 . 0 0 # DI V/ 0 ! (-) Selling # DI V/ 0 ! (-) C ustomer Servicing # DI V/ 0 ! Cos t of Se lling 0.00 0.00 # DI V/ 0 ! Gros s profit On Se lling 0 . 0 0 # DI V/ 0 ! (-) Administration # DI V/ 0 ! (-) D &D (P romotion) # DI V/ 0 ! (-) C orporate E xpenses # DI V/ 0 ! (-) D epreciations # DI V/ 0 ! A & G Ex pe ns e s 0.00 0.00 # DI V/ 0 ! EBIT (Ea rning Be fore Inte re s ts & Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Interests 0.00 # DI V/ 0 ! EBT (Ea rning Be fore Ta x a tion) 0 . 0 0 # DI V/ 0 ! (-) Taxation 0.00 # DI V/ 0 ! NET PROFI T 0 . 0 0 # DI V/ 0 !
  • 52. Operation Expenses. Profit Operation Expenses: Cost LSS Operation Mgnt. Responsibility Marketing: Profit, People, Planet QMS ISO 9001. FSMS ISO 22000. ISMS ISO 27001. OHSMS ISO 45001. EMS ISO 14001.
  • 53. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 53 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 54. Land: Real Estate Appreciation: Asset (Benefit) No Depreciation. But Big Investment. Appreciation.
  • 55. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 55 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 56. Building: Building Fixtures Appreciatio (or) Depreciation: Benefit (or) Cost Depreciation. Big Investment. Appreciation: Cash Gain: Capital Gain Cash Cow: Cash Flow. Maintenance Expense.
  • 57. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 57 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 58. Vehicles, Fixtures, and Equipments Vehicles, Fixtures, Equipment: Asset Maintenance Expenses. Big Depreciation. Benefit Creation Tools: Weapons Operation Support
  • 59. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 59 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 60. Inventory Inventory: Asset Warehousing Cost. Current (Running) Capital Cost. Commodity Capital Gain Warehousing Waste.
  • 61. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 61 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 62. Prepaid and Receivable Prepaid & Receivable: Asset High Investment. Current (Running) Capital Cost.
  • 63. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 63 MMK MMK ASSETS Non- current Assets Lands Buildings & Building Fixtures Furnitures & Fixtures Operation Equipments Vehicles Tools & Equipments Office Equipments I CT Equipments Hybrid Assets Licenses Total Non- current Assets 0.00 0.00 Current Assets I nventory Hybrid Assets Trade Receivable Trade Advance Deposit Receivable Deferred Expenditure Prepaid Expenses Prepaid Tax Corporate Receivable Advanced Cash Cash At Bank Cash I n Hand Total Current Assets 0.00 0.00 TOTAL ASSETS 0.00
  • 64. Cash, Bank Cash: Asset High Investment Cost. Current (Running) Capital Cost. Bank Interest Cash flow.
  • 65. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 65 EQUI TI ES & LI ABI LI TI ES EQUI TI ES Paid up Share Capital Preference Shares Call I n Arrears Revaluation Reserve Retained Earning TOTAL EQUI TI ES 0.00 0.00 LI ABI LI TI ES Non- current Liabilities Bank Loans Departmental Share Deposits External Loans Total Non- current Liabilities 0.00 Current Liabilities Trade Payable Deposit Payable Corporate Payable Tax Payable I ntrest Payable Accrued Expenses Total Current Liabilities 0.00 TOTAL LI ABI LI TI ES 0.00 TOTAL EQUI TI ES & LI ABI LI TI ES 0.00 0.00 Net profit/ (loss) for the period
  • 66. Loans: Bank, B Share, E Share Loans: Liability (Cost) Interest: Capital Cost. Less Investment: Bigger ROI.
  • 67. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 67 EQUI TI ES & LI ABI LI TI ES EQUI TI ES Paid up Share Capital Preference Shares Call I n Arrears Revaluation Reserve Retained Earning TOTAL EQUI TI ES 0.00 0.00 LI ABI LI TI ES Non- current Liabilities Bank Loans Departmental Share Deposits External Loans Total Non- current Liabilities 0.00 Current Liabilities Trade Payable Deposit Payable Corporate Payable Tax Payable I ntrest Payable Accrued Expenses Total Current Liabilities 0.00 TOTAL LI ABI LI TI ES 0.00 TOTAL EQUI TI ES & LI ABI LI TI ES 0.00 0.00 Net profit/ (loss) for the period
  • 68. Current Liabilities Payables: Liability (Cost) Less Capital Cost. Less Investment: Bigger ROI. Bigger Trustworthy. Integrity Mgnt.
  • 69. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_04: TITLE_004: 69 EQUI TI ES & LI ABI LI TI ES EQUI TI ES Paid up Share Capital Preference Shares Call I n Arrears Revaluation Reserve Retained Earning TOTAL EQUI TI ES 0.00 0.00 LI ABI LI TI ES Non- current Liabilities Bank Loans Departmental Share Deposits External Loans Total Non- current Liabilities 0.00 Current Liabilities Trade Payable Deposit Payable Corporate Payable Tax Payable I ntrest Payable Accrued Expenses Total Current Liabilities 0.00 TOTAL LI ABI LI TI ES 0.00 TOTAL EQUI TI ES & LI ABI LI TI ES 0.00 0.00 Net profit/ (loss) for the period
  • 70. Investment Capital Paid-up Capital: Equity (Benefit) Ideas Creation. Less Investment: Bigger ROI, Bigger ROE. Innovation: Business Administration: Holistic Marketing Management Contents Creation. Programs Creation. Commercialization. Zero Investment: Infinite ROI, Infinite ROE.
  • 71. The Business Value __ The Action’s Value Value (ROI) = Benefits = Profit Costs = Investment Functional Benefit + Emotional Benefit + Spiritual Benefit Time Cost + Energy Cost + Monetary Cost + Psychic Cost Value = Value = Tangible Benefit + Intangible Benefit Tangible Costs + Intangible Costs 09 FEBRUARY 2023 71
  • 72. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_00: TITLE_000: 72 VIRTUOUS DISCUSSION, Q&As please discuss with your valuable idea . . .
  • 73. 03 MARCH 2023 WWH: COM: HOD_09_04: TITLE_004: THE PRINCIPLE HOD_09_00: TITLE_000: 73 THANK YOU ALL Waaneiza Worldwide Corporate Companies The Holistic Investment Organization Presentation Version 1.0, 06 March 2023 U Zin Aung, Executive Chairman Mobile: 09-513 0 654, 09-977 103 000 Email: zinaung@waaneiza.com, zin.shweyihq@gmail.com