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论文作者:留学生论文论文属性:短文 essay登出时间:2014-10-24编辑:felicia点击率:5501
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Robert was more restrained and stated his concern was the level of investment required and raising the cash. The company certainly did not have any spare cash. The company had borrowed the amount required for the last renovations and were still making payments on the term loan from the bank. In the current climate he was concerned that additional Finance of that magnitude would be difficult to obtain from the bank. He felt that a proper business plan should be produced and a short report prepared for all board members and the full Board should make the final decision. Robert emphasised that John and Maria should work as a team and assemble all the data required to make the decision and meet in about a month to agree on the base data to be included in the analysis. A summary of the data presented at the meeting and any relevant discussion is shown below:
Maria however did not believe the increased insurance business would be achieved because the company accepted all insurance work currently offered to them. She believed that this revenue should be excluded from the analysis but had been overruled by Roberto as John had stated that more business would be offered by the insurance companies due to the improved quality of the new spray booth. (If this new insurance business was excluded from the analysis the increased headcount could be reduced by one from year 2 onwards and material costs and general consumables would decrease also).
The quote for the German machine had been confirmed in writing but they had also included an offer to train key staff to use the new technology which would cost $35,000 which FBSR would take up. This would occur prior to the commencement of commercial operations and would involve a supervisor travelling to Germany. The tax office had confirmed that the $35,000 would be a tax deduction at the time the amount was paid although Maria said the company did have the opportunity of spreading this cost and about 20% of the cost of John’s overseas trip over ten years for accounting purposes.
The number of employees would be increased. At the start of the new business a new supervisor would be required for the new area. One of the current employees will be promoted. The increase in wages cost of his promotion including all on-costs will be $16,000 p.a. His current position in the current building would have to be replaced at a total cost per annum of $65,000. It was also agreed that an allowance would be made in the analysis for all wages to increase by 3% p.a.
There was no additional information available on building costs and it had been agreed that a 5% contingency be本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。