This presentation provides an overview of the basic principles and calculations often used in developing a financial justication analysis as part of a Business Case. Topics covered include:
- Pre-Tax Cash Flow
- Payback Period
- Accounting Terms and Principles
- Depreciation Methods
- After-Tax Cash Flow
- Discounted Cash Flow
- Net Present Value
- Internal Rate of Return
- Modified Internal Rate or Return
- Economic Value Added
- Packaging the Business Case
How to Write a Business Case: 4 Steps to a Perfect Business Case TemplateWorkfront
Yes, poor planning and lackluster top management support can kill otherwise well-built projects, but right up there is also the inability to make a convincing business case for your project. Luckily for you, the presentation provides a step-by-step guide for not only building a strong business case, but creating a business case template you can use again and again. Let’s get started…
Business Case Development Toolkit (with Excel model)David Tracy
Any project requiring a non-trivial investment must be supported by a robust business case to justify the economics of this pursuit. This toolkit outlines the objectives, components, and processes involved with business case development. Furthermore, it includes a working, consulting quality capital budgeting business case model (Excel financial model).
Full preview and download here:
http://learnppt.com/powerpoint/58_Business-Case-Development-Toolkit-with-Excel-model.php
More business strategy frameworks and documents here:
http://learnppt.com/business-strategy.php
http://learnppt.com/powerpoint/frameworks/
http://learnppt.com/powerpoint/diagrams/
DCMA has enlisted 14-points to assess the project schedule quality. The article explains each of the 14-points in detail and in simple language. Knowledge of these points shall help you to prepare a better and efficient schedule that can be prepared, managed and executed.
Presenting this set of slides with name - Project Management PowerPoint Presentation Slides. This PPT deck displays sixty nine slides with in depth research. Our topic oriented Project Management Powerpoint Presentation Slides presentation deck is a helpful tool to plan, prepare, document and analyse the topic with a clear approach. We provide a ready to use deck with all sorts of relevant topics subtopics templates, charts and graphs, overviews, analysis templates. Outline all the important aspects without any hassle. It showcases of all kind of editable templates infographs for an inclusive and comprehensive Project Management PowerPoint Presentation Slides presentation. Professionals, managers, individual and team involved in any company organization from any field can use them as per requirement.
How to Write a Business Case: 4 Steps to a Perfect Business Case TemplateWorkfront
Yes, poor planning and lackluster top management support can kill otherwise well-built projects, but right up there is also the inability to make a convincing business case for your project. Luckily for you, the presentation provides a step-by-step guide for not only building a strong business case, but creating a business case template you can use again and again. Let’s get started…
Business Case Development Toolkit (with Excel model)David Tracy
Any project requiring a non-trivial investment must be supported by a robust business case to justify the economics of this pursuit. This toolkit outlines the objectives, components, and processes involved with business case development. Furthermore, it includes a working, consulting quality capital budgeting business case model (Excel financial model).
Full preview and download here:
http://learnppt.com/powerpoint/58_Business-Case-Development-Toolkit-with-Excel-model.php
More business strategy frameworks and documents here:
http://learnppt.com/business-strategy.php
http://learnppt.com/powerpoint/frameworks/
http://learnppt.com/powerpoint/diagrams/
DCMA has enlisted 14-points to assess the project schedule quality. The article explains each of the 14-points in detail and in simple language. Knowledge of these points shall help you to prepare a better and efficient schedule that can be prepared, managed and executed.
Presenting this set of slides with name - Project Management PowerPoint Presentation Slides. This PPT deck displays sixty nine slides with in depth research. Our topic oriented Project Management Powerpoint Presentation Slides presentation deck is a helpful tool to plan, prepare, document and analyse the topic with a clear approach. We provide a ready to use deck with all sorts of relevant topics subtopics templates, charts and graphs, overviews, analysis templates. Outline all the important aspects without any hassle. It showcases of all kind of editable templates infographs for an inclusive and comprehensive Project Management PowerPoint Presentation Slides presentation. Professionals, managers, individual and team involved in any company organization from any field can use them as per requirement.
This presentation was conducted by Peter Glynne to the Yorkshire & North Linconshire APM membership providing a practical insight into the realisation of benefits
There are 7 project management principles that every organization should incorporate into their processes. These basic principles of project management take into account constraints such as time, quality, budget and the scope of the project. They are absolutely essential for the success of any project.
A business case is an argument, usually documented, that is intended to convince a decision maker to approve some kind of action. The document itself is sometimes referred to as a business case.
This deck provides a high-level framework to implement business process redesign within a business transformation initiative. It shows how to establish the team, define the approach, and identify some of the deliverables within this track of work.
The slides provides an overview on the planning phase of the project plan development. It also provides an introduction on the contents and forms of a project work plan
[To download this presentation, visit: https://www.oeconsulting.com.sg/training-presentations]
Organizations need strategic planning because the world changes constantly. It is foolhardy and unrealistic to assume that economic conditions, consumer needs and expectations, competition in the marketplace, or a host of other factors will remain the same for two, three or five years into the future.
Insights from strategy consultants such as McKinsey and Gartner have revealed that although strategic planning is a basic business practice, many organisations are struggling to make it work--the results often fail to meet expectations.
Moreover, our research and experience have found that most strategic planning processes are poorly conceptualised and poorly executed; the process is often not very creative, and it is tactical rather than strategic in nature; and the so-called strategic plan rarely impacts the day-to-day decisions made in the organization.
To be successful, a strategic planning process should provide a template against which all such decisions can be evaluated.
What this guide will focus is not so much on "strategy tools," but a step-by-step systematic approach to strategic planning. The strategic planning process presented consists of eight sequential steps to guide organizational leaders and key stakeholders to plan and create its future. The Eight Steps of Strategic Planning include:
- Step 1: Plan the Planning Process
- Step 2: Define Shared Values and Mission
- Step 3: Analyze the Current Organizational Profile
- Step 4: Create an Inspiring Vision
- Step 5: Compare Current to Envisioned Organization
- Step 6: Develop Strategies, Objectives and Plans
- Step 7: Execute Action Plans
- Step 8: Monitor Results and Make Improvements
This comprehensive Strategic Planning PPT training presentation provides a model for transforming organizations and contains seven ingredients that are necessary for such transformations; that is, the strategic planning:
- Is future focused
- Is leadership driven, not leader driven
- Provides for a high level of organizational involvement
- Produces a plan that is widely understood and accepted
- Produces a plan that is comprehensive and detailed
- Is a model that can be rigorously applied
- Provides the energizing force to drive the transformation
As a process guide, the steps presented offer a unique and powerful approach to strategic planning. The steps and/or sub-steps may be adapted to suit the specific needs and desires of the organization.
LEARNING OBJECTIVES
1. Acquire knowledge on the key concepts and principles of strategic planning
2. Describe the eight-step strategic planning process and the key frameworks and tools
3. Define the key factors for successful strategic planning
CONTENTS
1. Key Concepts and Principles of Strategic Planning
2. Strategic Planning Process: The Eight-step Strategic Planning Model
3. Key Strategy Frameworks and Tools
4. Strategic Planning Best Practices
Project Management is a well defined concept found in many guidebooks and Bodies of Knowledge. Putting these guides and BOK’s to work for the benefit of the enterprise is the role of Project Governance
Project Identification, Analysis and Appraisal.ppt 2023.pptyuduf1
This course deals with the techniques of generating project ideas directed to the effective realization
of project ideas which is expected to solve meaningful social problem. As resources are generally scarce the ideas generated as a project should be appraised first for their pre-feasibility and finally for their feasibility in terms of various issues of importance. In this module, project idea generation, idea screening, technical analysis, financial analysis, human resource analysis, market analysis, economic analysis, ecological analysis etc. will be discussed. The module culminates on developing the skill in preparing and appraising feasibility of the project. More importantly, the module provides techniques of application of software packages in project initiation and appraisal phases.
This is a preview of the Complete Business Frameworks Reference Guide/Toolkit. The full document can be downloaded here:
https://flevy.com/browse/business-document/complete-business-frameworks-reference-guide-644
The Complete Business Frameworks Reference Guide is a very comprehensive document with over 300+ slides--covering 50 common management consulting frameworks and methodologies (listed below in alphabetical order). A detailed summary is provided for each business framework. The frameworks in this deck span across Corporate Strategy, Sales, Marketing, Operations, Organization, Change Management, and Finance.
These frameworks and templates are the same used by top tier consulting firms, such as McKinsey, Bain, BCG, Booz, Monitor Group, Deloitte, Accenture, IBM, E&Y, LEK, AT Kearney, Roland Berger, Oliver Wyman, and others.
INCLUDED FRAMEWORKS & METHODOLOGIES:
1. ABC Analysis
2. Adoption Cycle
3. Ansoff Market Strategies
4. Balanced Scorecard
5. BCG Growth-Share Matrix
6. Benchmarking
7. Blue Ocean Strategy
8. Break-even Analysis
9. Business Unit Profitability
10. Economics of Scale
11. Environmental Analysis
12. Experience Curve
13. Cluster Analysis
14. Company & Competitor Analysis
15. Core Competence Analysis
16. Cost Structure Analysis
17. Customer Experience
18. Customer Satisfaction Analysis
19. Customer Value Proposition
20. Fiaccabrino Selection Process
21. Financial Ratios Analysis
22. Gap Analysis
23. Industry Attractiveness & Business Strength Assessment
24. Key Purchase Criteria
25. Key Success Factors (KSF)
26. Market Sizing & Share
27. McKinsey 7-S
28. Net Present Value
29. PEST Analysis
30. Porter Competition Strategies
31. Porter's Five Forces
32. Portfolio Strategies
33. Price Elasticity
34. Product Life Cycle
35. Product Substitution
36. Relative Cost Positioning
37. Rogers' Five Factors
38. Scenario Techniques
39. Scoring Models
40. Segment Attractiveness
41. Segmentation & Targeting
42. Six Thinking Hats
43. Stakeholder Analysis
44. Strengths & Weaknesses Analysis
45. Structure-Conduct-Performance (SCP)
46. SWOT Analysis
47. SWOT Strategies
48. Treacy / Wiersema Market Positioning
49. Value Chain Analysis
50. Venkat Matrix
The level of detail varies by framework, depending on the nature of the management model. Examples, templates, and case studies are provided.
Business Development Framework
To get from an idea down to volume production is a long way, don’t miss out important steps to have a successful launch.
The framework gives you a guideline to walk down the stony road into volume production.
This presentation was conducted by Peter Glynne to the Yorkshire & North Linconshire APM membership providing a practical insight into the realisation of benefits
There are 7 project management principles that every organization should incorporate into their processes. These basic principles of project management take into account constraints such as time, quality, budget and the scope of the project. They are absolutely essential for the success of any project.
A business case is an argument, usually documented, that is intended to convince a decision maker to approve some kind of action. The document itself is sometimes referred to as a business case.
This deck provides a high-level framework to implement business process redesign within a business transformation initiative. It shows how to establish the team, define the approach, and identify some of the deliverables within this track of work.
The slides provides an overview on the planning phase of the project plan development. It also provides an introduction on the contents and forms of a project work plan
[To download this presentation, visit: https://www.oeconsulting.com.sg/training-presentations]
Organizations need strategic planning because the world changes constantly. It is foolhardy and unrealistic to assume that economic conditions, consumer needs and expectations, competition in the marketplace, or a host of other factors will remain the same for two, three or five years into the future.
Insights from strategy consultants such as McKinsey and Gartner have revealed that although strategic planning is a basic business practice, many organisations are struggling to make it work--the results often fail to meet expectations.
Moreover, our research and experience have found that most strategic planning processes are poorly conceptualised and poorly executed; the process is often not very creative, and it is tactical rather than strategic in nature; and the so-called strategic plan rarely impacts the day-to-day decisions made in the organization.
To be successful, a strategic planning process should provide a template against which all such decisions can be evaluated.
What this guide will focus is not so much on "strategy tools," but a step-by-step systematic approach to strategic planning. The strategic planning process presented consists of eight sequential steps to guide organizational leaders and key stakeholders to plan and create its future. The Eight Steps of Strategic Planning include:
- Step 1: Plan the Planning Process
- Step 2: Define Shared Values and Mission
- Step 3: Analyze the Current Organizational Profile
- Step 4: Create an Inspiring Vision
- Step 5: Compare Current to Envisioned Organization
- Step 6: Develop Strategies, Objectives and Plans
- Step 7: Execute Action Plans
- Step 8: Monitor Results and Make Improvements
This comprehensive Strategic Planning PPT training presentation provides a model for transforming organizations and contains seven ingredients that are necessary for such transformations; that is, the strategic planning:
- Is future focused
- Is leadership driven, not leader driven
- Provides for a high level of organizational involvement
- Produces a plan that is widely understood and accepted
- Produces a plan that is comprehensive and detailed
- Is a model that can be rigorously applied
- Provides the energizing force to drive the transformation
As a process guide, the steps presented offer a unique and powerful approach to strategic planning. The steps and/or sub-steps may be adapted to suit the specific needs and desires of the organization.
LEARNING OBJECTIVES
1. Acquire knowledge on the key concepts and principles of strategic planning
2. Describe the eight-step strategic planning process and the key frameworks and tools
3. Define the key factors for successful strategic planning
CONTENTS
1. Key Concepts and Principles of Strategic Planning
2. Strategic Planning Process: The Eight-step Strategic Planning Model
3. Key Strategy Frameworks and Tools
4. Strategic Planning Best Practices
Project Management is a well defined concept found in many guidebooks and Bodies of Knowledge. Putting these guides and BOK’s to work for the benefit of the enterprise is the role of Project Governance
Project Identification, Analysis and Appraisal.ppt 2023.pptyuduf1
This course deals with the techniques of generating project ideas directed to the effective realization
of project ideas which is expected to solve meaningful social problem. As resources are generally scarce the ideas generated as a project should be appraised first for their pre-feasibility and finally for their feasibility in terms of various issues of importance. In this module, project idea generation, idea screening, technical analysis, financial analysis, human resource analysis, market analysis, economic analysis, ecological analysis etc. will be discussed. The module culminates on developing the skill in preparing and appraising feasibility of the project. More importantly, the module provides techniques of application of software packages in project initiation and appraisal phases.
This is a preview of the Complete Business Frameworks Reference Guide/Toolkit. The full document can be downloaded here:
https://flevy.com/browse/business-document/complete-business-frameworks-reference-guide-644
The Complete Business Frameworks Reference Guide is a very comprehensive document with over 300+ slides--covering 50 common management consulting frameworks and methodologies (listed below in alphabetical order). A detailed summary is provided for each business framework. The frameworks in this deck span across Corporate Strategy, Sales, Marketing, Operations, Organization, Change Management, and Finance.
These frameworks and templates are the same used by top tier consulting firms, such as McKinsey, Bain, BCG, Booz, Monitor Group, Deloitte, Accenture, IBM, E&Y, LEK, AT Kearney, Roland Berger, Oliver Wyman, and others.
INCLUDED FRAMEWORKS & METHODOLOGIES:
1. ABC Analysis
2. Adoption Cycle
3. Ansoff Market Strategies
4. Balanced Scorecard
5. BCG Growth-Share Matrix
6. Benchmarking
7. Blue Ocean Strategy
8. Break-even Analysis
9. Business Unit Profitability
10. Economics of Scale
11. Environmental Analysis
12. Experience Curve
13. Cluster Analysis
14. Company & Competitor Analysis
15. Core Competence Analysis
16. Cost Structure Analysis
17. Customer Experience
18. Customer Satisfaction Analysis
19. Customer Value Proposition
20. Fiaccabrino Selection Process
21. Financial Ratios Analysis
22. Gap Analysis
23. Industry Attractiveness & Business Strength Assessment
24. Key Purchase Criteria
25. Key Success Factors (KSF)
26. Market Sizing & Share
27. McKinsey 7-S
28. Net Present Value
29. PEST Analysis
30. Porter Competition Strategies
31. Porter's Five Forces
32. Portfolio Strategies
33. Price Elasticity
34. Product Life Cycle
35. Product Substitution
36. Relative Cost Positioning
37. Rogers' Five Factors
38. Scenario Techniques
39. Scoring Models
40. Segment Attractiveness
41. Segmentation & Targeting
42. Six Thinking Hats
43. Stakeholder Analysis
44. Strengths & Weaknesses Analysis
45. Structure-Conduct-Performance (SCP)
46. SWOT Analysis
47. SWOT Strategies
48. Treacy / Wiersema Market Positioning
49. Value Chain Analysis
50. Venkat Matrix
The level of detail varies by framework, depending on the nature of the management model. Examples, templates, and case studies are provided.
Business Development Framework
To get from an idea down to volume production is a long way, don’t miss out important steps to have a successful launch.
The framework gives you a guideline to walk down the stony road into volume production.
An article which explains the various capital budgeting techniques and financial & operation leverages. How company uses various techniques to classify and accept various projects.
This Slideshare presentation is a partial preview of the full business document. To view and download the full document, please go here:
http://flevy.com/browse/business-document/capital-investment-analysis-230
Capital Investment Analysis
Also called Capital Budgeting - a complex topic simplified in an easy to understand presentation which is completely self-explanatory. Explains the framework for financial analysis with examples and provides practical insights. Can be used for reference, training & self paced learning. The presentation includes examples worked in an Excel sheet.
Covers:
* The nature & characteristics of long term investments made by corporations
* The problem associated with measuring the rate of return with long term investments
* The approach to solving this problem
* The key methods used in calculating the rate of return and evaluating alternatives
* The practical aspects of the various inputs required to calculate the return on investment
* The basics of the risks associated with long term investments & how to factor ?in such risks
* The strategic considerations involved in long term investment decisions
* The processes involved in long term investment decisions & its implementation
This introductory revision presentation guides students through the concept of basic investment appraisal. It examines the nature of capital investment spending and then outlines three common approaches to investment appraisal: payback period, net present value and accounting rate of return. Some key evaluative points relating to investment appraisal are also discussed.
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Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
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Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...Kumar Satyam
According to TechSci Research report, “India Orthopedic Devices Market -Industry Size, Share, Trends, Competition Forecast & Opportunities, 2030”, the India Orthopedic Devices Market stood at USD 1,280.54 Million in 2024 and is anticipated to grow with a CAGR of 7.84% in the forecast period, 2026-2030F. The India Orthopedic Devices Market is being driven by several factors. The most prominent ones include an increase in the elderly population, who are more prone to orthopedic conditions such as osteoporosis and arthritis. Moreover, the rise in sports injuries and road accidents are also contributing to the demand for orthopedic devices. Advances in technology and the introduction of innovative implants and prosthetics have further propelled the market growth. Additionally, government initiatives aimed at improving healthcare infrastructure and the increasing prevalence of lifestyle diseases have led to an upward trend in orthopedic surgeries, thereby fueling the market demand for these devices.
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What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
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Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
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5. What is a Business Case? In its simplest form, a business case is about justifying the investment required by the potential value created. Value Created Investment Required Business Case =
9. Financial Justification Ideally, financial justification provides the “meaningful” monetary statistics necessary to drive a decision.
10.
11.
12. 2. Determine the Financial Metrics to Assess The term Return on Investment (ROI) is often used synonymously with a business case, but there are many terms and metrics to consider. Net Cash Flow: Sum of negative and positive cash flows Simple ROI: Ratio of net cash flow divided by the initial investment Discount Rate: The interest rate (or opportunity cost of capital rate) used in determining the present value of future cash flows. The opportunity cost of capital can either be how much you would have earned investing the money someplace else, or how much interest you would have had to pay if you borrowed money Discounted Cash Flow (DCF): Common method of estimating an investment's present value based on the discounting of projected cash inflows and outflows Simple Payback: The period of time, usually measured in years, required to recover the original project investment and not applying a discount rate Discounted Payback: the period of time, usually measured in years, required to recover the original project investment considering the time value of money NPV : The net present value of expected future cash flows of a project minus the initial project investment IRR : The internal return rate which equates the present value of a project’s expected cash inflows to the present value on its expected outflows – can also be viewed as the expected rate of return on a project Modified IRR (MIRR): The internal rate of return using a reinvestment rate for positive cash flows equivalent to the company’s cost of capital or average rates of return Economic Value Added (EVA): EVA equals Net Operating Profit After Taxes (NOPAT) less the opportunity cost of capital.
13.
14.
15.
16.
17.
18.
19.
20.
21. Time Horizon Considerations - Example 1 Generally, the longer the cash flow horizon the higher the return. Example of 5 vs. 7 Year Horizon: (5 Year Horizon) (7 Year Horizon) NPV = $141 NPV = $303
22. Time Horizon Considerations - Example 2 Anticipated Cash Flow $1.0 M annual savings $2.0 M Initial Investment (Discount Rate = 10%) 3 Year Horizon 0 1 2 3 The time horizon assumed for the ROI analysis can have a significant impact on whether an investment is deemed favorable or not. $1.0 M annual savings $2.0 M Initial Investment (Discount Rate = 10%) 6 Year Horizon 0 1 2 3 4 5 6 Net Cash Flow Simple ROI Payback NPV IRR MIRR $1.0 M 50% 2 $0.49 M 23% 18% $4.0 M 200% 2 $2.36 M 45% 25%
23. Time Horizon Considerations - Example 3 6 Year Horizon $2.0 M annually savings $5.0 M initial investment (Discount Rate = 10%) 0 1 2 3 4 5 6 Anticipated Cash Flow The time horizon assumed for the ROI analysis can have a significant impact on whether an investment is deemed favorable or not. Net Cash Flow Simple ROI Payback NPV IRR MIRR $1.0 M 20% 2.5 ($0.03) M 10% 10% $7.0 M 140% 2.5 $3.71 M 33% 21% 3 Year Horizon $2.0M annually savings $5.0 M initial investment (Discount Rate = 10%) 0 1 2 3
24. Net Cash Flow - Words of Wisdom Set practical expectations on cash flow estimates. OVERAMBITIOUS Your Ambition Is Noteworthy But Not Very Practical
25. 4. Use Accounting View of Cash Flow & ROI Increase Net Income Increase Revenues Decrease COGS Reduce Selling Costs Reduce Distribution Costs Reduce Admin. Costs Increase Gross Profit Reduce Operating Expenses Reduce Net Capital Increase Net Operating Profit Before Taxes Reduce Capital Charges Increase Return on Investment Reduce % Cost of Capital Reduce Working Capital Reduce Fixed Assets Depreciation Reduce Income Taxes Reduce Interest Expense Costs & Revenues Assets & Liabilities A cash flow and ROI analysis must be put into accounting terms.
26. Income Statement - Example The income statement represents the overall revenue, costs, and profit of the organization. Income Statement (000’s) Revenue $2,000 Cost of Good Sold (COGS) ($1,000) Gross Income $1,000 Gross Margin 50% Operating Expenses (SG&A)* ($400) Selling, general, and administrative costs EBITDA $600 Earnings before interest, taxes, depreciation and amortization *Depreciation ($200) Non Cash Expense (*often embedded in SG&A) Operating Income $400 Operating Margin 20% Other Non-Operating Expenses ($20) Other Non Operating Revenue $40 EBIT $420 Earnings before interest and taxes Interest Expense ($50) Net Profit Before Taxes $370 Taxes ($148) Net Income $222 Note that Net Income is not equivalent to Net After Tax Cash Flow Profit Margin 11%
27. Balance Sheet - Example A balance sheet states a company’s assets, liabilities (debt) and equity (net worth), where Assets = Liabilities + Equity. Example: What balance sheet line items do we typically impact? Assets (000’s) Cash $ 42 Securities $ 28 Accounts Receivable $ 166 Inventory $ 490 Prepaid Expenses $ 16 Other Current Assets $ 33 Total Current Assets $ 775 Long Term Investments $ 87 Property, Plant & Equipment $ 760 Less Accumulated Appreciation Intangible Assets $ 100 Other Assets $ - Total Assets $ 1,722 Liabilities Short Term Debt $ 50 Accounts Payable $ 198 Accrued Expenses $ 10 Other Payables $ 63 Current Portion of Long Term Debt $ - Total Current Liabilities $ 321 Long Term Debt $ 500 Total Liabilities $ 821 Equity Capital Stock $ 700 Additional Paid in Capital $ 37 Retained Earnings $ 164 Total Equity $ 901 Total Debt & Equity $ 1,722
28. Financial Ratios Common financial ratios used in evaluating the financial health of an organization. Liquidity - Ability to meet short term obligations 2.4 Current Ratio = Current Assets/Current Liabilities 0.9 Quick (Acid Test) Ratio = (Current Assets - Inventory)/Current Liabilities 0.2 Cash Ratio = (Cash + Marketable Securities)/Current Liabilities $454.0 Working Capital = Current Assets – Current Liabilities Activity - Ability to effectively utilize assets 7.7 Days of Cash = Cash/(Sales/365) 30.3 Average Collection Period (in days) = Accounts Receivable/(Sales/365) 178.9 Days of Inventory = Inventory/(COGS/365) 12.0 Receivables Turnover = Sales/Receivables 2.0 Inventory Turns = COGS/Inventory 1.2 Asset Turnover = Sales/Total Assets Profitability - Ability to generate profit 11.1% Net Profit Margin = Net Income/Sales 50.0% Gross Profit Margin = (Sales - COGS)/Sales 20.0% Operating Profit Margin = (Sales - COGS - SGA)/Sales 12.9% Return on Assets = Net Income/Total Assets = Net Profit Margin x Asset Turnover 30.1% Return on Equity = Net Income/Total Equity Leverage - Ability to protect creditor investment 0.5 Debt to Asset Ratio = Total Liabilities/Total Assets 1.1 Debt to Equity Ratio = Total Liabilities/Total Equity 8.8 Times Interest Earned = Net Income Before Taxes and Interest/Interest Expense
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47. Depreciation – Methods Comparison The straight line method is the easiest to compute whereas accelerated methods accelerate the tax benefit by expensing depreciation earlier over an asset’s useful life. Illustration
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52. Net Cash Flow After Taxes - Project A Investments must be evaluated on an after tax basis. *Depreciation is a non-cash expense. Calculation assumes $200 is a capitalized investment depreciated over 5 years on a straight line basis and with no salvage value. Financial Analysis Investment Life Span (Years) 0 1 2 3 4 5 Total Cash Inflow $0 $0 $150 $150 $150 $150 $600 Cash Outflows (Assumes Capital in Y0; Expense Y1) ($200) ($100) $0 $0 $0 $0 ($300) Net Cash Flow (Pre-Tax) ($200) ($100) $150 $150 $150 $150 $300 Depreciation (5 Years) $0 ($40) ($40) ($40) ($40) ($40) ($200) Net Operating Profit (Before Tax) $0 ($140) $110 $110 $110 $110 $100 Taxes (40%) $0 $56 ($44) ($44) ($44) ($44) ($120) Net Cash Flow (After Tax) ($200) ($44) $106 $106 $106 $106 $180 Net Cash After Tax Flow $180 Total Investment ($300) Simple ROI (After-Tax Cash Flow) 60%
53. Net Cash Flow After Taxes - Project B Investments must be evaluated on an after tax basis. *Depreciation is a non-cash expense. Calculation assumes $400 is a capitalized investment depreciated over 5 years on a straight line basis and with no salvage value. Financial Analysis Investment Life Span (Years) 0 1 2 3 4 5 6 7 Total Cash Inflow $0 $0 $250 $250 $250 $250 $250 $250 $1,500 Cash Outflows (Assumes Capital in Y0; Expense Y1) ($400) ($100) $0 $0 $0 $0 $0 $0 ($500) Net Cash Flow (Pre-Tax) ($400) ($100) $250 $250 $250 $250 $250 $250 $1,000 Depreciation (5 Years) $0 ($80) ($80) ($80) ($80) ($80) $0 $0 ($400) Net Operating Profit (Before Tax) $0 ($180) $170 $170 $170 $170 $250 $250 $600 Taxes (40%) $0 $72 ($68) ($68) ($68) ($68) ($100) ($100) ($400) Net Cash Flow (After Tax) ($400) ($28) $182 $182 $182 $182 $150 $150 $600 Net Cash After Tax Flow $600 Total Investment ($500) Simple ROI (After-Tax Cash Flow) 120%
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57. Results of Poor Financial Analysis MISCALCULATION Perhaps You Will Be Long Gone Before They Realize Your Mistake
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62. Modified Internal Rate of Return - Project A In the example below, the MIRR is actually lower than the IRR because the expected reinvestment rate of 10% is lower than the IRR. The MIRR results in a more conservative and realistic expected rate of return Financial Analysis Investment Life Span (Years) 0 1 2 3 4 5 Total Cash Inflow $0 $0 $150 $150 $150 $150 $600 Cash Outflows (Assumes Capital in Y0; Expense Y1) ($200) ($100) $0 $0 $0 $0 ($300) Net Cash Flow (Pre-Tax) ($200) ($100) $150 $150 $150 $150 $300 Depreciation (5 Years) $0 ($40) ($40) ($40) ($40) ($40) ($200) Net Operating Profit (Before Tax) $0 ($140) $110 $110 $110 $110 $100 Taxes (40%) $0 $56 ($44) ($44) ($44) ($44) ($120) Net Cash Flow (After Tax) ($200) ($44) $106 $106 $106 $106 $180 Discounted Cash Flow (using 10%) ($200) ($40) $88 $80 $72 $66 $65 Net Present Value $65 Internal Rate of Return (IRR) 18.7% Modified IRR (w/10% reinvestment rate) 15.1%
63. Modified Internal Rate of Return - Project B In the example below, the MIRR is actually lower than the IRR because the expected reinvestment rate of 10% is lower than the IRR. The MIRR results in a more conservative and realistic expected rate of return Financial Analysis Investment Life Span (Years) 0 1 2 3 4 5 6 7 Total Cash Inflow $0 $0 $250 $250 $250 $250 $250 $250 $1,500 Cash Outflows (Assumes Capital in Y0; Expense Y1) ($400) ($100) $0 $0 $0 $0 $0 $0 ($500) Net Cash Flow (Pre-Tax) ($400) ($100) $250 $250 $250 $250 $250 $250 $1,000 Depreciation (5 Years) $0 ($80) ($80) ($80) ($80) ($80) $0 $0 ($400) Net Operating Profit (Before Tax) $0 ($180) $170 $170 $170 $170 $250 $250 $600 Taxes (40%) $0 $72 ($68) ($68) ($68) ($68) ($100) ($100) ($400) Net Cash Flow (After Tax) ($400) ($28) $182 $182 $182 $182 $150 $150 $600 Discounted Cash Flow (using 10%) ($400) ($25) $150 $137 $124 $113 $85 $77 $261 Net Present Value $261 Internal Rate of Return (IRR) 24.4% Modified IRR (w/10% reinvestment rate) 17.7%
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65. Example Financial Analysis – ROI Inputs Example The input parameters are illustrated in the ROI template below:
69. EVA - NOPAT from Income Statement The Net Operating Profit After Taxes (NOPAT) is the operating income less the taxes associated with the operating income. Example: Non-operating costs and revenues, and their proportional taxes, are excluded from NOPAT. Example Income Statement Revenue $2,000 Cost of Good Sold (COGS) ($1,000) Gross Income $1,000 Gross Margin 50% Operating Expenses (SG&A)* ($400) Selling, general, and administrative costs EBITDA $600 Earnings before interest, taxes, depreciation and amortization *Depreciation ($200) Non Cash Expense (*often embedded in SG&A) Operating Income $400 Also referred to as EBIT Operating Margin 20% Other Non-Operating Expenses ($20) Other Non-Operating Revenue $40 EBIT $420 Earnings before interest and taxes Interest Expense ($50) Net Profit Before Taxes $370 Taxes (40%) $148 Net Income $222 Profit Margin 11% NOPAT $240 Net Operating Profit After Tax = Operating Income * (1-Tax Rate)
70. EVA - NOPAT from Project The Net Operating Profit After Taxes (NOPAT) is different than cash flow because it includes the non-cash flow expense of depreciation. Example Project NOPAT 0 1 2 3 4 5 Marginal Savings $ - $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 2,000 Marginal Costs & Project Expenses $ - $ (1,000) $ (1,000) $ (1,000) $ (1,000) $ (1,000) Net Savings (pre Depr. & Taxes) $ - $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 Depreciation Expenses (non Cash) $ - $ (2,286) $ (3,804) $ (2,534) $ (1,700) $ (1,380) Net Operating Profit (pre-Taxes) $ - $ (1,286) $ (2,804) $ (1,534) $ (700) $ (380) Income Taxes $ - $ 514 $ 1,122 $ 614 $ 280 $ 152 Project Net Operating Profit After Taxes $ - $ (772) $ (1,682) $ (920) $ (420) $ (228) Cash Flow from Operations $ - $ 1,514 $ 2,122 $ 1,614 $ 1,280 $ 1,152
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74. EVA – Project Example The example below illustrates the EVA calculation for project investment.