Manualul Participantului TOPSIM GM Perioada 0 PDF

TOPSIM - General Management II
Participants Manual
Part II
Copyright TERTIA Edusoft GmbH D-72070 Tbingen
Version 12.1
Copyright TATA Interactive Systems GmbH D-72070 Tbingen
TOPSIM - General Management II Participants' Manual Part II
Page 1
TOPSIM - General Management II
COPYFIX Inc.'s Results

End of Period 0
Page 1
COPYFIX Inc.'s Results at the End of Period 0

The former Executive Board has left documents pertaining to its decisions, as well as the
following reports on developments that occurred in Period 1.
Market Results and Value of Inventory
Page 4
Production Lines Environmental Technology
Page 5
Human Resources and Product Development
Page 6
Cost Type, Cost Center Accounting
Page 7
Cost Accounting (Unit-of-output costing)
Page 9
Profit and Loss Statement and Cash Flow
Page 10
Financial Report and Balance Sheet
Page 11
Overall Company Results
Page 12
Out-of-Line Situations
Page 13
Market Research Report I
Page 14
Business Report on the Industry
Page 15
P&L Statement, Balance Sheet (US-GAAP)
Page 16
Financial Report and Cash Flow (US-GAAP)
Page 17
Page 2
Decisions
Sales/Distribution
Product 1
Market 1
3,000.00 EUR
6.00
100
2.00
Price (EUR/Unit)
Advertising (mEUR)
Sales (No. of ppl.)
Corporate Identity (mEUR)
Mkt. Research Report
Yes:
Product Development
Technology
Ecology
Value
analysis
(No. of
ppl.)
(mEUR)
(mEUR)
34
2.50
1.00
Product 1 - old
Purchasing
Product 1
30,000
Raw materials/parts (Units)

Production
Product 1
40,000
Production volume (Units)

Production lines
Investments
(Number of new lines)
Disinvestment
(Numbers of the lines)
Maintenance
(mEUR/Line)
Rationalization
(mEUR/Line)
Process optimization
projects (mEUR)
Investments in environmental plants (mEUR)
Type A
Type B
Type C
---
---
---
--- --- ---
--- --- ---
--- --- ---
1.5
---
---
0.0
---
---
0.0
Training (mEUR)
1.5
Non-salary
staff costs (%)
Production personnel
Recruitm. / Dismiss.(-)
Financing (mEUR)
Planned figures (mEUR)
25.0
Long-term loan
0.0
Purchase of securities
0.0
Dividends (% of income)
50
Product 1:
Return on equity (%)
40.0
50
Medium-term loan
Sales
revenue
0.5
Market 1
130.0
18.0
Cash flow
14.0
Note that the planned figures for revenue to be received by selling Product 1 on Market 1 do
not include any sales to bulk buyers nor sales resulting from requests for bids.
Page 3
Reports
Market Results and Value of Inventory
No. 2 MARKET RESULTS and VALUE OF INVENTORY
MARKET RESULTS
COMPANY 1
TOTAL
MARKET 1
Price
(EUR/Unit)
3000
3000
Sales
(Units)
43000
215000
Revenue
(mEUR)
129.00
645.00
Market share
(%)
20.00
100.00
Cust. satisfaction
100
100
TOTAL
Sales
(Units)
43000
215000
Revenue
(mEUR)
129.00
645.00
INVENTORY
INVENTORY OF
Inventory
INPUT MATERIALS/PARTS
Quantity
(Units)
(EUR/Unit)
(mEUR)
Initial inventory
25000
500
12.50
+ Quantity received from supplier
30000
550
16.50
- Quantity used in Production
40000
527
21.09
= Final inventory
15000
527
7.91
INVENTORY
INVENTORY OF
Value of
FINISHED PRODUCTS
Quantity
CGM
Inventory
(Units)
(EUR/Unit)
(mEUR)
Initial inventory
8000
2020
16.16
+ Quantity produced
40000
2052
82.07
- Quantity distributed
43000
2046
88.00
= Final inventory
5000
2046
10.23
Note: The inventory figures stated in EUR/Unit are weighted averages. (section 3.1.9 Part I).
Page 4
Production Lines - Environmental Technology
No. 3 PRODUCTION LINES - ENVIRONMENTAL TECHNOLOGY
KEY DATA ON PRODUCTION LINES
Procure- Acquisit.- RemainingDepreciat. Net book Other
ment
value life (mEUR/ value FC
Production lines
period (mEUR) (Periods) Period) (mEUR) (mEUR)
Type A Line No. 1
-8
12.50
1
1.25 1.25 1.50
Type A Line No. 2
-7
15.00
2
1.50 3.00 1.00
Type A Line No. 3
-6
20.00
3
2.00 6.00 0.50
Type A Line No. 4
-5
20.00
4
2.00 8.00 0.25
Total
67.50
6.75 18.25 3.25
CAPACITIES OF PRODUCTION LINES
Pot. cap. Maintenance Rationalisat. Act. cap. Enviro.

Production lines
(Units)
(mEUR)Factor mEUR Factor (Units)
index
Type A Line No. 1
8000 1.5 0.96 0.0 1.00

7653 83.0
Type A Line No. 2
9000 1.5 0.96 0.0 1.00

8610 90.0
Type A Line No. 3
11500 1.5 0.96 0.0 1.00

11002 95.0
Type A Line No. 4
13500 1.5 0.96 0.0 1.00

12915 98.0
Total
42000 6.0
0.0
40180 91.5
Note: Rationalisation is cumulative since P0
PRODUCTION STAFF : AVAILABILITY AND PRODUCTIVITY
Workforce
(No. of ppl)
850 Process optimization index
1.00
Newly hired
6.3 %
* Adaptation
1.00
- Loss from absent.
(No. of ppl)
50 * Staff competence index
1.00
* Motivation index
1.00
= Available staff
(No. of ppl)
800 = Productivity index I
1.00
EXPERIENCE AND PRODUCTIVITY
Product 1 Cum.prod.prev.period
0 Prod. index II (Period)
1.00
UTILIZATION RATE OF PRODUCTION LINES
Production Production cap.Product. staff Allocation in %
(Units) FactorRequiredFactorRequired Req.cap. Req.pers.
Product 1
40000 1.0 40000 50

800 99.6 100.0
Utilization (%)
99.6
100.0
ENVIRONMENTAL TECHNOLOGY
Environmental Index of production lines

(index)
91.50
Cumulative investment in environmental plants

(mEUR)
1.50
Improvement of environmental indices

(points)
1.00
Environmental damage indicator for the company

(index)
92.50
Tax payable to environmental authority next period (mEUR)

1.50
Notes:
Fully depreciated production lines are still available for production.

The maintenance factor is displayed as a figure that has been rounded up
(Internally: 0.956666)
TOPSIM - General Management II Participants' Manual
Page 5
Human Resources and Product Development
No. 4 HUMAN RESOURCES AND PRODUCT DEVELOPMENT
STAFF BREAKDOWN BY DEPARTMENT (COST CENTER)
Number of persons
Purchasing Admin.
Production R & D Sales/Dist. Total
Initial workforce
18
201
851
34
100
1204
+ Hired
1
9
50
1
9
70
- Dismissed
0
0
0
0
0
0
- Staff turnover
1
8
51
1
9
70
= Final workforce
18
202
850
34
100
1204
Wages & Salaries (1) mEUR

0.54
5.66 25.50
1.50
4.00 37.19
Turnover/Training
mEUR
0.01
0.11
1.13
0.01
0.11
1.37
Non-sal. staff costs mEUR
0.22
2.26 10.20
0.60
1.60 14.88
Pension reserve
mEUR
0.03
0.28
1.27
0.07
0.20
1.86
Total staffing costs mEUR

0.80
8.31 38.10
2.18
5.91 55.30
Non-salary staff costs as % of wages and salaries: 40.0
Training (Production) mEUR:

0.5
Motivation of staff (Index)

80
(1) Without overtime costs
PRODUCT DEVELOPMENT
TECHNOLOGY
ECOLOGY
VALUE ANALYSIS
(mEUR)
(mEUR)
(mEUR)
PRODUCTS
Period Cumul. Index Period Cumul. Index Period Cumul. Index
Product 1-old
1.5 8.2 100.0 2.5 5.0 100.0 1.0 1.0 100.0
Note:
The product development expenses of 1.5 mEUR spent on "Technology" corresponds to the R
& D cost centers Wages and Salaries expense of 1.50 mEuro.
Page 6
Cost Type, Cost Center Accounting (Departmental Accounting)
No. 5 COST TYPE, COST CENTER ACCOUNTING
COST TYPE ACCOUNTS (mEUR)
COST TYPES
Total
Overheads
Direct costs
MATERIAL COSTS
Input materials/parts
21.09
21.09
Factory materials
2.00
2.00
PERSONNEL COSTS
Wages and Salaries (1)

37.19
10.04
27.16
Turnover/Training
1.38
1.38
Non-salary staff costs

14.88
4.01
10.86
Pension reserve
1.86
0.50
1.36
DEPRECIATION
Buildings
0.25
0.25
Production lines
6.75
6.75
Environmental technol.
0.15
0.15
OTHER COSTS
Misc. fixed costs
3.25
3.25
Maint./Rationalization
7.00
7.00
Process optimis.proj.
0.00
0.00
Environmental tax
0.00
0.00
Rework/Scrap
3.00
0.00
3.00
Storage costs
1.25
1.25
Ads/Mkt.Research/CI
8.10
2.10
6.00
Misc. R & D costs
3.50
0.00
3.50
Transport costs
1.08
0.00
1.08
TOTAL COSTS
112.71
36.68
76.04
(1) Overtime included
COST CENTER ACCOUNTS (mEUR)
COST CENTERS
COST TYPES
TOTAL Purchs. Prodcn. R & D Sls/Dist Admin.
PERSONNEL COSTS
Wages and Salaries

10.04
0.54
1.50
1.50
4.00
2.50
Turnover/Training
1.37
0.01
1.13
0.01
0.11
0.11
Non-salary staff costs
4.01
0.22
0.60
0.60
1.60
1.00
Pension reserve
0.50
0.03
0.08
0.07
0.20
0.13
DEPRECIATION
Buildings
0.25
0.01
0.17
0.01
0.01
0.04
Production lines
6.75
6.75
Environmental technol.
0.15
0.15
OTHER COSTS
Misc. fixed costs
3.25
0.00
3.25
0.00
0.00
0.00
Maint./Rationalization
7.00
6.00
1.00
Process optimis.proj.
0.00
0.00
Environmental tax
0.00
0.00
Storage costs
1.25
0.75
0.50
Ads/Mkt.Research/CI
2.10
2.10
Misc. R & D costs
0.00
0.00
TOTAL COSTS
36.68
1.56 19.63
2.19
8.52
4.78
Page 7
Note:
Cost type accounting includes all of the costs incurred by the company.
The overhead cost of 36.68 mEuro is the total cost for all of the cost centers
together.
Direct costs are costs which are tied directly and immediately to the product
(Copy I).
Example: Costs for the utilized production staff appear under "Wages and Salaries" as
direct costs together with the direct costs for administration.
"Wages and Salaries" for absent production staff appear under the Production
cost centre as overhead.
Page 8
Cost Accounting (Unit-of-output costing)
No. 6 COST ACCOUNTING (Unit-of-output costing)
COST ACCOUNTING (Costs in mEUR)
Input material costs
21.09
+ Factory material costs
2.00
= Direct material costs
23.09
+ Indirect material costs
1.56
= Total material costs
24.65
Direct production costs (1)
37.80
+ Production overhead (Cost center: Production)
19.63
= Total production costs
57.42
= COST OF GOODS MANUFACTURED CGM
82.07
+ R & D
Direct costs (Ecology + Value Analysis)
3.50
+
Overhead
(Cost center: R & D)
2.19
+ Sales/Distribution Direct costs (Ads + Transport)
7.07
+
Overhead
(Cost center: Sales)
8.52
+ Administration
Direct costs (2)
4.58
+
Overhead
(Cost center: Admin.)
4.78
= COST OF PRODUCTION
112.71
COST ACCOUNTING (Costs in EUR/unit)
Material costs
527
+ Factory material costs
50
= Direct material costs
577
+ Indirect material costs
39
= Material costs
616
Production direct costs (1)
945
+ Production overheads (cost center Production)
491
= Total Production costs
1436
= COST OF GOODS MANUFACTURED CGM
2052
+ R & D
Direct costs (Ecology + Value Analysis)
88
+
Overhead
(Cost center: R & D)
55
+ Sales/Distribution Direct costs (Ads + Transport)
177
+
Overhead
(Cost center: Sales)
213
+ Administration
Direct costs (2)
114
+
Overhead
(Cost center: Admin.)
119
= COST OF PRODUCTION
2818
(1) Wages or salaries + non-salary staff costs + pension reserve + rework

(2) Wages or salaries admin. - FC admin. + non-salary staff costs + pension reserv
Note:
Unit-of-output costing works out step by step (job order costing) the costs
incurred for Copy I.
The finished products of Copy I enter the finished goods inventory at the
value of the cost of goods manufactured (CGM).
The cost of production is the total cost incurred for one unit of Copy I.
Direct costs:
Costs traced directly to the product.
Overhead:
Costs traced to a cost center. (See previous report.)
The costs in Euro/Unit refer to the units which were manufactured in the
period (Period 0 : 40000 units).
Page 9
Profit and Loss Statement and Cash flow
No. 8 PROFIT and LOSS STATEMENT and CASH FLOW
Total Cost Accounting
mEUR Cost of Sales Accounting

mEUR
SALES REVENUE
129.00
SALES REVENUE
129.00
Increase/Decrease in
-5.93
finished goods
- Cost of Goods Sold
88.00
inventory
- Material expenses
23.09
- Personnel costs
- Sales costs
15.60
- Wages and Salaries
37.19
- Hiring/Dismissal-costs
1.38 - R & D costs
5.69
- Pension reserve
1.86
- Misc. personnel costs

14.88 - Administration costs
9.35
- Depreciation
7.15
Other expenses/income
27.17 Other expenses/income

0.00
= OPERATING INCOME
10.36 = OPERATING INCOME
10.36
+ Investment income
0.00
- Interest expenses
2.00
= INCOME FROM REGULAR BUSINESS OPERATIONS
8.36
Extraordinary income
0.00
- Extraordinary expenses
0.00
= EXTRAORDINARY PROFIT/LOSS
0.00
- Income taxes
3.76
= NET INCOME/LOSS FOR PERIOD
4.60
APPROPRIATION OF NET INCOME
mEUR
Net income/loss for period
4.60
Loss carried forward from previous period
0.00
- Transfer into retained earnings
2.30
= Balance sheet profit (Dividends) / Balance sheet loss
2.30
- Dividends paid
2.30
= Loss/Income carried forward
0.00
CASH-FLOW
mEUR
Net income
4.60
+ Depreciation (incl. disinvestment)
7.15
+ Pension reserve
1.86
= Cash-flow after tax
13.61
Note:
Increase/reduction of the finished goods inventory:
= Closing inventory 10.23 mEuro - Opening inventory 16.16 mEuro
= Change in inventory 5.93 mEuro
In other words, the finished goods inventory decreased during the
period by 5.93 mEuro.
Material expenses = Material for the production of Copy I
= Material (input materials/parts) + Factory supplies
= Cost of direct materials
Other expenses
= Total costs which appear under "Other costs" in
cost type accounting
The Cash-Flow shows a companys ability to finance new investments without additional
capital. It can be derived by adding depreciation expenses plus the increase in the pension
reserve to the after-tax profit.
Page 10
Financial Report and Balance Sheet
No. 9 FINANCIAL REPORT AND BALANCE SHEET
CURRENT
PLAN FOR
FINANCIAL REPORT
(mEUR)
PERIOD
NEXT PERIOD
INITIAL CASH BALANCE
0.50
CASH IN:
Cash in from sales, current period
103.20
+ Cash in from sales, previous period
17.84
+ Disposal of investments
0.00
+ Investment income
0.00
+ Extraordinary income/Share cap.increase

0.00
+ Disinvestment of production lines
0.00
+ Medium- and long-term loans
25.00

+ Overdraft loans
0.00

= TOTAL CASH IN
146.04
CASH OUT:
Input material expenses
18.50
+ Subcontracting
0.00
+ Personnel costs (- Pension reserve)
53.44
+ Other expenses
27.17
+ Medium-term & overdraft loans repaid
40.00
+ Interest paid on loans
2.00

+ Purchase of production lines
0.00
+ Purchase of securities
0.00
+ Purchase of environmental plants
1.50
+ Income taxes
3.76
+ Dividends paid (previous period)
0.00
+ Extraordinary expenses
0.00

= TOTAL CASH OUT
146.37
FINAL CASH BALANCE
0.17
BALANCE SHEET (mEUR)
ASSETS
Period Prev.per LIABILITIES
Period Prev.per
FIXED ASSETS
27.35 33.00 OWNERS' EQUITY
32.60 28.00
Property, Plant and Equip.
Share capital
15.00 15.00
Land and Buildings
7.75 8.00 Capital reserves
2.50 2.50
Machinery and Equipment 19.60 25.00 Retained Earnings
10.50 7.50
Loss carried forward

0.00 0.00
Net income for period

4.60 3.00
CURRENT ASSETS
44.11 47.00 PENSION RESERVE
13.86 12.00
Inventories
Input materials
7.91 12.50
Finished goods
10.23 16.16 LIABILITIES
25.00 40.00
Accounts receivable
25.80 17.84 Long-term loans > 5 per. 0.00 0.00
Securities
0.00 0.00 Short-term loans < 1 per. 25.00 40.00
Cash
0.17 0.50 Overdraft loans
0.00 0.00
BALANCE SHEET TOTAL

71.46 80.00 BALANCE SHEET TOTAL
71.46 80.00
Period Prev.per
Period Prev.per
RATING
100
Modif. of interest rate
0.00
Notes on the financial report:

Cash in from sales, current period:
Cash in from sales, previous period:
Balance Sheet
Loan amount required for the period:
Other expenses:
Sales * Percent of payments received in the period

See Accounts receivable from previous periods
Opening cash balance + Total cash in

- Total cash out Minimum closing cash balance
Corresponds to the item labelled "Other expenses"
in the P/L Statement
Page 11
Overall Company Results
No. 10 OVERALL COMPANY RESULTS
OVERALL COMPANY RESULTS
x=Total Sales(mEUR) +=Profit for per.(mEUR)
Share price (EUR/share)
220
300
210
15
200
250
190
10
180
200
170 +
5
160
150
150
0
140
100 +
130 x
-5
120
50
110
-10
100
Periods
0
Periods

0
1
2
3
4
5
6
7
8
0
1
2
3
4
5
6
7
8
Return on sales (%)
Return on equity (%)
10
50
45
40
35
30
25
4 +
20
15 +
10
0
0
-1
-5
-2
-10
-3
-15
-4
-20
-5
-25
-6
-30
-7
-35
-8
-40
-9
-45
-10
Periods
-50
Periods

0
1
2
3
4
5
6
7
8
0
1
2
3
4
5
6
7
8
RATIOS
Per.0 Per. Per. Per. Per. Per. Per. Per. Per. Average
Total sales
mEUR 129.0
129.0
Operating result mEUR 10.4
10.4
Profit for period mEUR 4.6
4.6
Owners' equity
mEUR 32.6
32.6
Return on sales
% 8.0
8.0
Return on equity
% 16.4
16.4
Payout dividends mEUR 0.0
0.0
Cumul. dividends mEUR 0.0
Planning quality index 2.6
2.6
Share Price EUR/Share 100.0
100.0
Value of company mEUR 50.0
50.0
Corporate image index 100.0
100.0
Sharehold.earnings mEUR 0.0
Sharehold.earn.since 0 0.0
Note:
Planning quality index
Value from the report "Out-of-line situation"

(see next page).
Value of company
Share price (Euro/share) * 500.000 shares
Error! Bookmark not defined.Error! Bookmark not defined.Return on

sales
Net income Sales
Return on equity
Error! Bookmark not defined.Net income

Equity from previous period
Page 12
Out-of-Line Situations
No. 11 OUT-OF-LINE SITUATIONS
PERIODS
PLANNING VALUES
0
Aver.
SALES (mEUR) Planned 130.0
130.0
PRODUCT 1
Actual 129.0
129.0
MARKET 1
Diff.
-1.0
-1.0
Diff. (%) -0.8
-0.8
PLANNING QUALITY 1.0
1.0
RETURN ON
Planned 18.0
18.0
EQUITY (%)
Actual 16.4
16.4
Diff.
-1.6
-1.6
Diff. (%) -8.8
-8.8
0.7
CASH FLOW
Planned 14.0
14.0
(mEUR)
Actual 13.6
13.6
Diff.
-0.4
-0.4
Diff. (%) -2.8
-2.8
0.9
Net income
(mEUR) 4.6
4.6
Cum. Net income
(mEUR) 4.6
4.6
Planning quality for per. 2.6
2.6
Cum. planning quality
2.6
2.6
Earn.cap.value
(mEUR) 5.9
5.9
Cum.earn.cap.value (mEUR) 5.9
5.9
Planning quality:
The planning quality index demonstrates the extent to which the

companys actual performance differs from its plan.
Possible ratings on the index range between 1.0 and +1.0:
Best = +1.0 for an absolute difference of approximately 0.0.
Worst = -1.0 for a large absolute difference.
Planning quality for the

period:
Sum of the individual planning quality ratings for the period.
Cumulative planning
quality:
Cumulative planning quality rating from previous periods
Earnings value for the

period (mEuro):
The earning value of the period is composed of :
+ Planning quality of period
Net income for the period (mEuro)

+ (Planning quality of the period * Value of a planning quality point
in mEuro).
The value of a planning quality point is determined by the
simulation facilitator.
Cum. earnings value

(mEuro):
Cumulative earnings value from the previous periods

+ Earnings value for the period
Page 13
Market Research Report
No. 12 MARKET RESEARCH REPORT I
ADVERTISING
SALES
REVENUE
PRODUCT INDICES
MARKET RESEARCH
COM- PRICE
REPORT I
PANY EUR
mEUR % Units % mEUR % TechnolEcology
PRODUCT 1
MARKET 1 1 3000 6.00 20.0 43000 20.0 129.0 20.0 100.0 100.0
2 3000 6.00 20.0 43000 20.0 129.0 20.0 100.0 100.0
3 3000 6.00 20.0 43000 20.0 129.0 20.0 100.0 100.0
4 3000 6.00 20.0 43000 20.0 129.0 20.0 100.0 100.0
5 3000 6.00 20.0 43000 20.0 129.0 20.0 100.0 100.0
Avg/Tot 3000 30.00 100.0 215000 100.0 645.0 100.0 100.0 100.0
OTHER DATA
COM- PROD. PROD.1 PRODUCTION LINES
R & D Expenses SALES/DIST.
PANY STAFF O/R/N Type A Type B Type C

(mEUR)
(No.of ppl.)
1 850 O
4
0
0
5.0
100
2 850 O
4
0
0
5.0
100
3 850 O
4
0
0
5.0
100
4 850 O
4
0
0
5.0
100
5 850 O
4
0
0
5.0
100
Notes:
Product 1 Market 1:
The average price is a weighted average price.
Price = Revenue Units
R & D Expenditures =
Total R & D costs for
- Technology
- Ecology
- Value analysis
Other data:
O
R
=
=
Old product 1
Relaunch
Possible strategies which may be incorporated
New product 1
into the game by the game facilitator.
Page 14
Business Report on the Industry
No. 14 BUSINESS REPORT ON THE INDUSTRY
PROFIT AND LOSS STATEMENT
VALUES in mEUR
Comp. 1 Comp. 2 Comp. 3 Comp. 4 Comp. 5
SALES REVENUE
129.00 129.00 129.00 129.00 129.00
- Cost of Goods Sold

88.00 88.00 88.00 88.00 88.00
- Sales costs
15.60 15.60 15.60 15.60 15.60
- R & D costs
5.69
5.69
5.69
5.69
5.69
- Administration costs
9.35
9.35
9.35
9.35
9.35
- Other expenses / income
0.00
0.00
0.00
0.00
0.00
= OPERATING INCOME
10.36 10.36 10.36 10.36 10.36
Financial result
-2.00 -2.00 -2.00 -2.00 -2.00
= Income reg.business operations
8.36
8.36
8.36
8.36
8.36
0.00
0.00
0.00
0.00
0.00
- Income Taxes
3.76
3.76
3.76
3.76
3.76
= NET INCOME FOR PERIOD
4.60
4.60
4.60
4.60
4.60
BALANCE SHEET
ASSETS (mEUR)
FIXED ASSETS
27.35 27.35 27.35 27.35 27.35
Land and Buildings
7.75
7.75
7.75
7.75
7.75
Machinery and Equipment

19.60 19.60 19.60 19.60 19.60
CURRENT ASSETS
44.11 44.11 44.11 44.11 44.11
Raw Materials
7.91
7.91
7.91
7.91
7.91
Finished goods
10.23 10.23 10.23 10.23 10.23
Accounts receivable
25.80 25.80 25.80 25.80 25.80
Securities
0.00
0.00
0.00
0.00
0.00
Cash
0.17
0.17
0.17
0.17
0.17

BALANCE SHEET TOTAL
71.46 71.46 71.46 71.46 71.46
LIABILITIES (mEUR)
OWNERS' EQUITY
32.60 32.60 32.60 32.60 32.60
Share capital
15.00 15.00 15.00 15.00 15.00
Capital reserves
2.50
2.50
2.50
2.50
2.50
Retained Earnings
10.50 10.50 10.50 10.50 10.50
0.00
0.00
0.00
0.00
0.00
Net income for period
4.60
4.60
4.60
4.60
4.60
PENSION RESERVE
13.86 13.86 13.86 13.86 13.86
DUE TO BANKS
25.00 25.00 25.00 25.00 25.00
Long-term loans > 5 periods
0.00
0.00
0.00
0.00
0.00
Short-term loans < 1 period

25.00 25.00 25.00 25.00 25.00
Overdraft loans
0.00
0.00
0.00
0.00
0.00

BALANCE SHEET TOTAL
71.46 71.46 71.46 71.46 71.46
COMPANY RATIOS
Return on sales
(%)
8.0
8.0
8.0
8.0
8.0
Return on equity
(%)
16.4
16.4
16.4
16.4
16.4
Dividends paid
(mEUR)
0.0
0.0
0.0
0.0
0.0
Share price
(EUR/Share) 100.0 100.0 100.0 100.0 100.0
Value of company
(mEUR)
50.0
50.0
50.0
50.0
50.0
Corporate image
(Index) 100.0 100.0 100.0 100.0 100.0
Rating
(Index)
100
100
100
100
100
Customer satisfaction (Index)
100
100
100
100
100
Shareholder earnings
(mEUR)
0.0
0.0
0.0
0.0
0.0
Shareholder earnings
(%)
0.0
0.0
0.0
0.0
0.0
Note :
This report displays data relevant for a competitive analysis.
Page 15
Profit and Loss Statement and Balance Sheet According to US-GAAP
No. 8 PROFIT AND LOSS STATEMENT, BALANCE SHEET (US-GAAP)
PROFIT and LOSS STATEMENT
Total Cost Accounting

mEUR Period Prev.per. Cha.(%) % o.sal.
SALES REVENUE
129.00
0.00
0.00 100.00
- Cost of products sold

88.00
0.00
0.00 68.21
- Sales costs
15.60
0.00
0.00 12.09
- R & D costs
5.69
0.00
0.00
4.41
- Administration costs
9.35
0.00
0.00
7.25
Other expenses / income
0.00
0.00
0.00
0.00
= OPERATING RESULT
10.36
0.00
0.00
8.03
+ Yield from securities
0.00
0.00
0.00
0.00
- Interest and similar expenses
2.00
0.00
0.00
1.55
= INCOME FROM REGULAR BUSINESS OPERATIONS
8.36
0.00
0.00
6.48
0.00
0.00
0.00
0.00
- Extraordinary expenses
0.00
0.00
0.00
0.00
= EXTRAORDINARY PROFIT/LOSS
0.00
0.00
0.00
0.00
- Taxes from income
3.76
0.00
0.00
2.92
= PROFIT/LOSS FOR PERIOD
4.60
0.00
0.00
3.56
APPROPRIATION OF NET INCOME

(mEUR) Period Prev.per. Cha.(%) % o.sal.
Profit/Loss for period
4.60
0.00
0.00
3.56
Loss carried forward from previous period
0.00
0.00
0.00
0.00
- Transfer into revenue reserves
2.30
0.00
0.00
1.78
= Balance sheet profit (Dividends) / Bal.sh.loss

2.30
0.00
0.00
1.78
- Distributive amount (Dividends)
2.30
0.00
0.00
1.78
= Loss carried forward
0.00
0.00
0.00
0.00
BALANCE SHEET (mEUR)
ASSETS
Period Prev.per LIABILITIES
Period Prev.per
FIXED ASSETS
27.35 33.00 OWNERS' EQUITY
32.60 28.00
Property, Plant and Equipm.
Subscribed capital
15.00 15.00
Land and Buildings
7.75 8.00 Capital reserves
2.50 2.50
Machinery and Equipment
19.60 25.00 Revenue reserves
10.50 7.50

0.00 0.00
Profit/Loss for period

4.60 3.00
CURRENT ASSETS
44.11 47.00 PENSION RESERVES
13.86 12.00
Inventories
Material
7.91 12.50
Finished goods
10.23 16.16 LIABILITIES
25.00 40.00
Accounts receivable
25.80 17.84 Long term loans > 5 periods 0.00 0.00
Securities
0.00 0.00 Short term loans < 1 period 25.00 40.00
Cash
0.17 0.50 Overdraft loan
0.00 0.00
BALANCE SHEET TOTAL

71.46 80.00 BALANCE SHEET TOTAL
71.46 80.00
Period Prev.per
Period Prev.per
RATING
100
Modification of Interest Rate 0.00
Important note: Starting from version 10.0 of TOPSIM general management the most
important financial accounting documents can be printed in accordance with US-GAAP. You
can find these statements in the appendix. To find out whether your seminar will make use of
HGB or US-GAAP, ask your seminar instructor.
Page 16
Financial Report and Cash Flow Statement (US-GAAP)
No. 9 FINANCIAL REPORT AND CASH FLOW STATEMENT (US-GAAP)
CURRENT
PLANNING FOR THE
FINANCIAL REPORT
in mEUR
PERIOD
NEXT PERIOD
INITIAL CASH BALANCE
0.50
CASH IN:
Cash in from sales current period
103.20
+ Cash in from sales previous period
17.84
+ Securities
0.00
+ Yield on securities
0.00
+ Extraordinary income/Share capital incr.
0.00
+ Disinvestment of production lines
0.00
+ Medium and long-term loans
25.00

+ Overdraft loan
0.00

= TOTAL CASH IN
146.04
CASH OUT:
Purchase input mat./parts + fact.mat.
18.50
+ Subcontracting
0.00
+ Personnel costs (- Pension reserves)
53.44
+ Other expenses
27.17
+ Pay back medium-term & overdraft loans
40.00
+ Interest paid on loans
2.00

+ Purchase of production lines
0.00
+ Purchase of securities
0.00
+ Purchase of environmental plants
1.50
+ Taxes from income
3.76
+ Pay out of dividends (previous period)
0.00
+ Extraordinary expenses
0.00

= TOTAL CASH OUT
146.37
FINAL CASH BALANCE
0.17
CASH FLOW STATEMENT (US-GAAP)
(mEUR)
Net earnings / net loss for period
4.60
Depreciation of fixed assets
7.15
Increase of pension fund
1.86
Changes in current assets
Increase (-) / Decrease (+) of raw material
4.59
Increase (-) / Decrease (+) of finished products

5.93
Increase (-) / Decrease (+) of receivables
-7.96

A. NET CASH PROVIDED/USED BY OPERATING ACTIVITIES
16.17
16.17
Investments in fixed assets
-1.50

B. NET CASH USED IN INVESTING ACTIVITIES
-1.50
-1.50
Increase of subscribed capital
0.00
Prior periods dividend paid
0.00
Increase (-) / Decrease (+) of securities
0.00
Increase (+) / Decrease (-) of bank loans
-15.00

C. NET CASH PROVIDED/USED BY FINANCING ACTIVITIES
-15.00
-15.00

D. NET INCREASE (+) / DECREASE (-) OF CASH (A+B+C)
-0.33
-0.33
Notes on the financial statement:

Cash in from sales, current period
Cash in from sales, previous period
:
:
Sales * Percent of payments received in the period

See Balance Sheet "Accounts receivable Prev.
Period
Loan amount required for the period
Closing cash balance + Total cash in
- Total cash out Minimum closing cash
Page 17

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TOPSIM - General Management II

Copyright TATA Interactive Systems GmbH D-72070 Tbingen

TOPSIM - General Management II Participants' Manual Part II

TOPSIM - General Management II

COPYFIX Inc.'s Results

TOPSIM - General Management II Participants' Manual Part II

COPYFIX Inc.'s Results at the End of Period 0

Market Results and Value of Inventory

Production Lines Environmental Technology

Human Resources and Product Development

Cost Type, Cost Center Accounting

Cost Accounting (Unit-of-output costing)

Profit and Loss Statement and Cash Flow

Financial Report and Balance Sheet

Overall Company Results

Market Research Report I

Business Report on the Industry

P&L Statement, Balance Sheet (US-GAAP)

Financial Report and Cash Flow (US-GAAP)

TOPSIM - General Management II Participants' Manual Part II

Raw materials/parts (Units)

Production volume (Units)

--- --- ---

--- --- ---

--- --- ---

Planned figures (mEUR)

Return on equity (%)

TOPSIM - General Management II Participants' Manual Part II

No. 2 MARKET RESULTS and VALUE OF INVENTORY

+ Quantity received from supplier

- Quantity used in Production

TOPSIM - General Management II Participants' Manual Part II

Production Lines - Environmental Technology

No. 3 PRODUCTION LINES - ENVIRONMENTAL TECHNOLOGY

KEY DATA ON PRODUCTION LINES

Procure- Acquisit.- RemainingDepreciat. Net book Other

Type A Line No. 1

Type A Line No. 2

Type A Line No. 3

Type A Line No. 4

CAPACITIES OF PRODUCTION LINES

Pot. cap. Maintenance Rationalisat. Act. cap. Enviro.

Type A Line No. 1

8000 1.5 0.96 0.0 1.00

Type A Line No. 2

9000 1.5 0.96 0.0 1.00

Type A Line No. 3

11500 1.5 0.96 0.0 1.00

Type A Line No. 4

13500 1.5 0.96 0.0 1.00

Note: Rationalisation is cumulative since P0

PRODUCTION STAFF : AVAILABILITY AND PRODUCTIVITY

EXPERIENCE AND PRODUCTIVITY

UTILIZATION RATE OF PRODUCTION LINES

Production Production cap.Product. staff Allocation in %

(Units) FactorRequiredFactorRequired Req.cap. Req.pers.

40000 1.0 40000 50

Environmental Index of production lines

Cumulative investment in environmental plants

Improvement of environmental indices

Environmental damage indicator for the company

Tax payable to environmental authority next period (mEUR)