this assignment given by miss humara jabee from isra university Hyderabad it basically project about business idea as a entrepreneur .I make income summery ,income statement and balance sheet from my business idea.
The Nueva Segovia Consortium of Cooperatives (NSCC) projects and activities for 2018-2020 include:
1) Providing wholesale lending to cooperatives totaling over $500 million each year to support over 20 cooperatives.
2) Implementing an agriculture program supporting over 15 agricultural cooperatives each year.
3) Engaging in palay buying to support thousands of farmers each year, reaching over 200 million in 2020.
4) Delivering trainings to dozens of cooperatives annually to strengthen them.
5) Operating a business center and marketing program to support dozens of cooperatives and entrepreneurs.
6) Promoting share capital, education, tourism, and medical services to benefit hundreds each
This document is an inventory in English conducted by Jadir Mosquera Mosquera of the Servicio Nacional de Aprendizaje for the logistics company Transportes Especiales S.A. located in Medellin, Colombia as of December 30, 2014. The inventory lists 6 items - pickup trucks, a microbus, a bus, dump trucks, and a backhoe loader - along with quantities, codes, descriptions, unit prices, and total prices, with a total inventory value of 1,723,000,000 Colombian pesos.
Jadir Mosquera Mosquera of SERVICIO NACIONAL DE APRENDIZAJE provides a quote for various logistic services to ISAGEN including pickup trucks, passenger vans, dump trucks, excavators, and armored transport. The total quote before discounts is 5,416,000 Colombian pesos. With a 3% discount for being an exclusive customer, the final total is 5,253,520 Colombian pesos. The quote is valid for services within the metropolitan area and the customer would receive an additional 3% discount for early payment within 15 days.
This document summarizes the selling capacity, costs, revenue, findings, and solutions for a company distributing soap. It finds that the optimal number of sales squads for minimizing costs is 23 squads, with each squad containing 10 salesmen and 1 supervisor. With this structure, each salesman can manage around 36 outlets on average. The document then divides the total outlets among the squads and calculates the expected costs and revenues. It determines the optimal structure allows the company to achieve its target of spending 10% of total revenue on management costs.
Calculate national income by income and expenditure methodNavratan Sharma
National income for India was calculated to be Rs. 2300 crore using both the income method and expenditure method. The income method adds compensation to employees (Rs. 1200 crore), operating surplus including rent, interest and profit (Rs. 950 crore), and mixed income (Rs. 130 crore) to calculate total income. The expenditure method considers private consumption (Rs. 1200 crore), government spending (Rs. 800 crore), gross domestic capital formation (Rs. 500 crore), and net exports (-Rs. 30 crore) to reach the total expenditure of Rs. 2300 crore.
This document provides a summary of a company's corporate real estate portfolio for 2014. It includes key metrics on the company's operating footprint by business unit, total square footage, number of operating locations, annual base rent, financial results including real estate income and savings. It also summarizes the company's leasing activity in 2013 and 2014, including the number of site searches and executed leases. The document contains confidential information for internal use only.
This document contains three summaries of economic data:
1) It summarizes the GDP using the product, expenditure, and income approaches for a car consortium worth $120 million total.
2) It lists the key values for GDP, GNP, consumption, investment, government spending, taxes, transfers, net exports, and private/government/national savings based on given data.
3) It shows the nominal and real GDP calculations between a base year and current year based on changes in quantities and prices of apples, bananas, and oranges. The nominal GDP grew 257% while the real GDP grew 218%.
Operating cash flow (OCF) is a measure of the amount of cash generated by a company's normal business operations. The document provides formulas to calculate OCF and uses them to solve an example problem. It calculates the change in revenues, expenses, and depreciation with and without a proposed new machine investment. Using the formulas, it then determines the OCF for each of the 5 years after purchasing the new machine.
The Nueva Segovia Consortium of Cooperatives (NSCC) projects and activities for 2018-2020 include:
1) Providing wholesale lending to cooperatives totaling over $500 million each year to support over 20 cooperatives.
2) Implementing an agriculture program supporting over 15 agricultural cooperatives each year.
3) Engaging in palay buying to support thousands of farmers each year, reaching over 200 million in 2020.
4) Delivering trainings to dozens of cooperatives annually to strengthen them.
5) Operating a business center and marketing program to support dozens of cooperatives and entrepreneurs.
6) Promoting share capital, education, tourism, and medical services to benefit hundreds each
This document is an inventory in English conducted by Jadir Mosquera Mosquera of the Servicio Nacional de Aprendizaje for the logistics company Transportes Especiales S.A. located in Medellin, Colombia as of December 30, 2014. The inventory lists 6 items - pickup trucks, a microbus, a bus, dump trucks, and a backhoe loader - along with quantities, codes, descriptions, unit prices, and total prices, with a total inventory value of 1,723,000,000 Colombian pesos.
Jadir Mosquera Mosquera of SERVICIO NACIONAL DE APRENDIZAJE provides a quote for various logistic services to ISAGEN including pickup trucks, passenger vans, dump trucks, excavators, and armored transport. The total quote before discounts is 5,416,000 Colombian pesos. With a 3% discount for being an exclusive customer, the final total is 5,253,520 Colombian pesos. The quote is valid for services within the metropolitan area and the customer would receive an additional 3% discount for early payment within 15 days.
This document summarizes the selling capacity, costs, revenue, findings, and solutions for a company distributing soap. It finds that the optimal number of sales squads for minimizing costs is 23 squads, with each squad containing 10 salesmen and 1 supervisor. With this structure, each salesman can manage around 36 outlets on average. The document then divides the total outlets among the squads and calculates the expected costs and revenues. It determines the optimal structure allows the company to achieve its target of spending 10% of total revenue on management costs.
Calculate national income by income and expenditure methodNavratan Sharma
National income for India was calculated to be Rs. 2300 crore using both the income method and expenditure method. The income method adds compensation to employees (Rs. 1200 crore), operating surplus including rent, interest and profit (Rs. 950 crore), and mixed income (Rs. 130 crore) to calculate total income. The expenditure method considers private consumption (Rs. 1200 crore), government spending (Rs. 800 crore), gross domestic capital formation (Rs. 500 crore), and net exports (-Rs. 30 crore) to reach the total expenditure of Rs. 2300 crore.
This document provides a summary of a company's corporate real estate portfolio for 2014. It includes key metrics on the company's operating footprint by business unit, total square footage, number of operating locations, annual base rent, financial results including real estate income and savings. It also summarizes the company's leasing activity in 2013 and 2014, including the number of site searches and executed leases. The document contains confidential information for internal use only.
This document contains three summaries of economic data:
1) It summarizes the GDP using the product, expenditure, and income approaches for a car consortium worth $120 million total.
2) It lists the key values for GDP, GNP, consumption, investment, government spending, taxes, transfers, net exports, and private/government/national savings based on given data.
3) It shows the nominal and real GDP calculations between a base year and current year based on changes in quantities and prices of apples, bananas, and oranges. The nominal GDP grew 257% while the real GDP grew 218%.
Operating cash flow (OCF) is a measure of the amount of cash generated by a company's normal business operations. The document provides formulas to calculate OCF and uses them to solve an example problem. It calculates the change in revenues, expenses, and depreciation with and without a proposed new machine investment. Using the formulas, it then determines the OCF for each of the 5 years after purchasing the new machine.
Ahmed Nabil is a senior accountant and CMA candidate currently working at Egyptair. He has over 9 years of experience in accounting and finance roles. He holds a BSc in Commerce with an accounting major from Ain Shams University and is currently pursuing his CMA certification. His responsibilities include preparing financial statements, monthly reports, analyzing financial ratios, and ensuring tax compliance. He has received recognition as Egyptair's Employee of the Year in 2016.
This document is a letter from an organization urging supporters to object to a license application by Spearmint Rhino, a strip club in London. It provides links to resources supporting objections like testimonies of women's experiences and a sample letter. The deadline to submit objections to Camden Council is November 26th. The letter encourages supporters to take action and register their objections to the club's license renewal.
The document provides details of ledger accounts for the business of X and Co. as of March 31, 2009. It includes transactions recorded in various accounts such as cash, furniture, salaries, Shyam's, purchases, purchase returns, Ram's, sales, sales returns, and capital accounts. The ledger balances are to be used to prepare a trial balance for the business. It also provides ledger balances for Anuradha Traders as of the same date to prepare their trial balance. Finally, it lists account balances for a client, X, to check the accuracy of his trial balance for the year ended March 31, 2009.
Bombardier is a Canadian engineering company that manufactures planes and trains, employing 75,000 people worldwide. It has two main departments, Bombardier Aerospace and Bombardier Transportation, which generated $16.4 billion and $18.2 billion in revenues respectively. Bombardier has a location in Bruges, Belgium with around 1,000 employees, where the future depends on an order from Belgium's national railway company. While Bombardier saw revenues increase to $18.2 billion by 2012, earnings per share remained modest at $0.33 per share that year.
This document contains Arizona tax rate tables X and Y for tax year 2022. Table X is for filing statuses of single or married filing separately, and Table Y is for married filing jointly or head of household. The tables provide the tax rates applied to taxable income amounts based on filing status to calculate Arizona state tax owed. Taxable income amounts are checked against the ranges in column A to determine the correct tax rate from column C to apply to the taxable income from Form 140, page 1, line 21.
The document discusses a company's break even point, return on investment, capacity and profitability, and implications of accepting a government order. It finds that the break even point is 30,000 units at $600,000 in sales. Selling 50,000 units would yield a 20% return on $10 million investment. Accepting the government order of 50,000 units allows full capacity utilization of 100,000 units, reducing fixed costs and increasing total profits to $500,000.
This document provides an overview of Bombardier, a Canadian aerospace and transportation manufacturer with 70,000 employees worldwide. It discusses Bombardier's location in Bruges, Belgium, their financial results over the past 12 months on the Euronext Brussel stock exchange, placed orders, forecasts, and conclusion. While Bombardier Belgium needs a new order from NMBS and stocks have dropped as revenues decrease, the conclusion is that the company has a positive forecast and remains financially healthy overall.
1. The perimeter of a rectangle with sides 50 cm and 5 cm is calculated as 250 cm. The area is calculated as 1250 cm^2.
2. The perimeter of the base of a triangular prism is calculated as 72 cm. The total area is calculated as 1764 cm^2.
3. The area of a triangle with sides 80 cm, 50 cm, and 70 cm is calculated as 26,200 cm^2. The cost at 16 euros per m^2 is 419 euros.
Welcome to the Company Profile. This document provides information about food cart franchises offered by the company. It outlines the various franchise package options, including the Gold Cart/2in1, Platinum/3in1, Classic Cart/Mall Cart, Food to Go, and Distributor packages. Each package listing details the included items. Additional sections provide information on profitability projections based on daily sales for single carts, 2in1/3in1 carts, and mall carts. Operating expenses like rental costs, labor, electricity, and misc. expenses are subtracted from estimated gross profits to calculate projected monthly net profits.
This document discusses different types of costing methods used in manufacturing including job costing, batch costing, and the absorption and allocation of overheads. It provides an example of job costing for a specific order in a car manufacturing process. It also discusses batch production where similar items are produced in batches, like bread at a bakery. The document explains that batch costing expresses unit costs on the basis of a batch. It further discusses how overheads are estimated and can become under-absorbed or over-absorbed if actual costs differ from estimates. The closing shows an example of allocating and apportioning overheads across production departments using different metrics like direct labor hours or machine hours to calculate overhead rates and cost a
Digital Marketing with a Focus on Sustainabilitysssourabhsharma
Digital Marketing best practices including influencer marketing, content creators, and omnichannel marketing for Sustainable Brands at the Sustainable Cosmetics Summit 2024 in New York
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...my Pandit
Explore the fascinating world of the Gemini Zodiac Sign. Discover the unique personality traits, key dates, and horoscope insights of Gemini individuals. Learn how their sociable, communicative nature and boundless curiosity make them the dynamic explorers of the zodiac. Dive into the duality of the Gemini sign and understand their intellectual and adventurous spirit.
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
HOW TO START UP A COMPANY A STEP-BY-STEP GUIDE.pdf46adnanshahzad
How to Start Up a Company: A Step-by-Step Guide Starting a company is an exciting adventure that combines creativity, strategy, and hard work. It can seem overwhelming at first, but with the right guidance, anyone can transform a great idea into a successful business. Let's dive into how to start up a company, from the initial spark of an idea to securing funding and launching your startup.
Introduction
Have you ever dreamed of turning your innovative idea into a thriving business? Starting a company involves numerous steps and decisions, but don't worry—we're here to help. Whether you're exploring how to start a startup company or wondering how to start up a small business, this guide will walk you through the process, step by step.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Zodiac Signs and Food Preferences_ What Your Sign Says About Your Tastemy Pandit
Know what your zodiac sign says about your taste in food! Explore how the 12 zodiac signs influence your culinary preferences with insights from MyPandit. Dive into astrology and flavors!
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
How MJ Global Leads the Packaging Industry.pdfMJ Global
MJ Global's success in staying ahead of the curve in the packaging industry is a testament to its dedication to innovation, sustainability, and customer-centricity. By embracing technological advancements, leading in eco-friendly solutions, collaborating with industry leaders, and adapting to evolving consumer preferences, MJ Global continues to set new standards in the packaging sector.
Structural Design Process: Step-by-Step Guide for BuildingsChandresh Chudasama
The structural design process is explained: Follow our step-by-step guide to understand building design intricacies and ensure structural integrity. Learn how to build wonderful buildings with the help of our detailed information. Learn how to create structures with durability and reliability and also gain insights on ways of managing structures.
Ahmed Nabil is a senior accountant and CMA candidate currently working at Egyptair. He has over 9 years of experience in accounting and finance roles. He holds a BSc in Commerce with an accounting major from Ain Shams University and is currently pursuing his CMA certification. His responsibilities include preparing financial statements, monthly reports, analyzing financial ratios, and ensuring tax compliance. He has received recognition as Egyptair's Employee of the Year in 2016.
This document is a letter from an organization urging supporters to object to a license application by Spearmint Rhino, a strip club in London. It provides links to resources supporting objections like testimonies of women's experiences and a sample letter. The deadline to submit objections to Camden Council is November 26th. The letter encourages supporters to take action and register their objections to the club's license renewal.
The document provides details of ledger accounts for the business of X and Co. as of March 31, 2009. It includes transactions recorded in various accounts such as cash, furniture, salaries, Shyam's, purchases, purchase returns, Ram's, sales, sales returns, and capital accounts. The ledger balances are to be used to prepare a trial balance for the business. It also provides ledger balances for Anuradha Traders as of the same date to prepare their trial balance. Finally, it lists account balances for a client, X, to check the accuracy of his trial balance for the year ended March 31, 2009.
Bombardier is a Canadian engineering company that manufactures planes and trains, employing 75,000 people worldwide. It has two main departments, Bombardier Aerospace and Bombardier Transportation, which generated $16.4 billion and $18.2 billion in revenues respectively. Bombardier has a location in Bruges, Belgium with around 1,000 employees, where the future depends on an order from Belgium's national railway company. While Bombardier saw revenues increase to $18.2 billion by 2012, earnings per share remained modest at $0.33 per share that year.
This document contains Arizona tax rate tables X and Y for tax year 2022. Table X is for filing statuses of single or married filing separately, and Table Y is for married filing jointly or head of household. The tables provide the tax rates applied to taxable income amounts based on filing status to calculate Arizona state tax owed. Taxable income amounts are checked against the ranges in column A to determine the correct tax rate from column C to apply to the taxable income from Form 140, page 1, line 21.
The document discusses a company's break even point, return on investment, capacity and profitability, and implications of accepting a government order. It finds that the break even point is 30,000 units at $600,000 in sales. Selling 50,000 units would yield a 20% return on $10 million investment. Accepting the government order of 50,000 units allows full capacity utilization of 100,000 units, reducing fixed costs and increasing total profits to $500,000.
This document provides an overview of Bombardier, a Canadian aerospace and transportation manufacturer with 70,000 employees worldwide. It discusses Bombardier's location in Bruges, Belgium, their financial results over the past 12 months on the Euronext Brussel stock exchange, placed orders, forecasts, and conclusion. While Bombardier Belgium needs a new order from NMBS and stocks have dropped as revenues decrease, the conclusion is that the company has a positive forecast and remains financially healthy overall.
1. The perimeter of a rectangle with sides 50 cm and 5 cm is calculated as 250 cm. The area is calculated as 1250 cm^2.
2. The perimeter of the base of a triangular prism is calculated as 72 cm. The total area is calculated as 1764 cm^2.
3. The area of a triangle with sides 80 cm, 50 cm, and 70 cm is calculated as 26,200 cm^2. The cost at 16 euros per m^2 is 419 euros.
Welcome to the Company Profile. This document provides information about food cart franchises offered by the company. It outlines the various franchise package options, including the Gold Cart/2in1, Platinum/3in1, Classic Cart/Mall Cart, Food to Go, and Distributor packages. Each package listing details the included items. Additional sections provide information on profitability projections based on daily sales for single carts, 2in1/3in1 carts, and mall carts. Operating expenses like rental costs, labor, electricity, and misc. expenses are subtracted from estimated gross profits to calculate projected monthly net profits.
This document discusses different types of costing methods used in manufacturing including job costing, batch costing, and the absorption and allocation of overheads. It provides an example of job costing for a specific order in a car manufacturing process. It also discusses batch production where similar items are produced in batches, like bread at a bakery. The document explains that batch costing expresses unit costs on the basis of a batch. It further discusses how overheads are estimated and can become under-absorbed or over-absorbed if actual costs differ from estimates. The closing shows an example of allocating and apportioning overheads across production departments using different metrics like direct labor hours or machine hours to calculate overhead rates and cost a
Digital Marketing with a Focus on Sustainabilitysssourabhsharma
Digital Marketing best practices including influencer marketing, content creators, and omnichannel marketing for Sustainable Brands at the Sustainable Cosmetics Summit 2024 in New York
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...my Pandit
Explore the fascinating world of the Gemini Zodiac Sign. Discover the unique personality traits, key dates, and horoscope insights of Gemini individuals. Learn how their sociable, communicative nature and boundless curiosity make them the dynamic explorers of the zodiac. Dive into the duality of the Gemini sign and understand their intellectual and adventurous spirit.
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
HOW TO START UP A COMPANY A STEP-BY-STEP GUIDE.pdf46adnanshahzad
How to Start Up a Company: A Step-by-Step Guide Starting a company is an exciting adventure that combines creativity, strategy, and hard work. It can seem overwhelming at first, but with the right guidance, anyone can transform a great idea into a successful business. Let's dive into how to start up a company, from the initial spark of an idea to securing funding and launching your startup.
Introduction
Have you ever dreamed of turning your innovative idea into a thriving business? Starting a company involves numerous steps and decisions, but don't worry—we're here to help. Whether you're exploring how to start a startup company or wondering how to start up a small business, this guide will walk you through the process, step by step.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Zodiac Signs and Food Preferences_ What Your Sign Says About Your Tastemy Pandit
Know what your zodiac sign says about your taste in food! Explore how the 12 zodiac signs influence your culinary preferences with insights from MyPandit. Dive into astrology and flavors!
Storytelling is an incredibly valuable tool to share data and information. To get the most impact from stories there are a number of key ingredients. These are based on science and human nature. Using these elements in a story you can deliver information impactfully, ensure action and drive change.
How MJ Global Leads the Packaging Industry.pdfMJ Global
MJ Global's success in staying ahead of the curve in the packaging industry is a testament to its dedication to innovation, sustainability, and customer-centricity. By embracing technological advancements, leading in eco-friendly solutions, collaborating with industry leaders, and adapting to evolving consumer preferences, MJ Global continues to set new standards in the packaging sector.
Structural Design Process: Step-by-Step Guide for BuildingsChandresh Chudasama
The structural design process is explained: Follow our step-by-step guide to understand building design intricacies and ensure structural integrity. Learn how to build wonderful buildings with the help of our detailed information. Learn how to create structures with durability and reliability and also gain insights on ways of managing structures.
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This presentation is a curated compilation of PowerPoint diagrams and templates designed to illustrate 20 different digital transformation frameworks and models. These frameworks are based on recent industry trends and best practices, ensuring that the content remains relevant and up-to-date.
Key highlights include Microsoft's Digital Transformation Framework, which focuses on driving innovation and efficiency, and McKinsey's Ten Guiding Principles, which provide strategic insights for successful digital transformation. Additionally, Forrester's framework emphasizes enhancing customer experiences and modernizing IT infrastructure, while IDC's MaturityScape helps assess and develop organizational digital maturity. MIT's framework explores cutting-edge strategies for achieving digital success.
These materials are perfect for enhancing your business or classroom presentations, offering visual aids to supplement your insights. Please note that while comprehensive, these slides are intended as supplementary resources and may not be complete for standalone instructional purposes.
Frameworks/Models included:
Microsoft’s Digital Transformation Framework
McKinsey’s Ten Guiding Principles of Digital Transformation
Forrester’s Digital Transformation Framework
IDC’s Digital Transformation MaturityScape
MIT’s Digital Transformation Framework
Gartner’s Digital Transformation Framework
Accenture’s Digital Strategy & Enterprise Frameworks
Deloitte’s Digital Industrial Transformation Framework
Capgemini’s Digital Transformation Framework
PwC’s Digital Transformation Framework
Cisco’s Digital Transformation Framework
Cognizant’s Digital Transformation Framework
DXC Technology’s Digital Transformation Framework
The BCG Strategy Palette
McKinsey’s Digital Transformation Framework
Digital Transformation Compass
Four Levels of Digital Maturity
Design Thinking Framework
Business Model Canvas
Customer Journey Map
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
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Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs