Professional Documents
Culture Documents
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Market 1
Copy II
Industry
Price (EUR/Unit)
Company 4
2,700
3,044
7,400
Sales (Units)
82,137
242,870
15,067
Revenue (mEUR)
221.77
739.22
0.00
111.50
33.82
100.00
0.00
100.00
121
115
108
Customer Satisfaction
Bulk
Price (EUR/Unit)
2,650
2,650
Buyer
Sales (Units)
7,000
7,000
Revenue (mEUR)
18.55
18.55
Requests
for bids
Price (EUR/Unit)
2,750
2,750
14,000
Revenue (mEUR)
38.50
38.50
Price (FCU/Units)
1,834
2,377
Sales (Units)
4,213
30,307
Revenue (mEUR)
11.59
108.05
0.00
0.00
13.90
100.00
0.00
100.00
107
119
107,350
294,177
15,067
290.41
904.32
0.00
111.50
Price (EUR)
2,500
Customer Satisfaction
Total
Sales (Units)
Revenue (mEUR)
38.50
Copy I
INVENTORY
Quantity
Inventory
(Units)
Initial Inventory
(EUR/Unit)
290.41
Total
(EUR/Unit)
Value of
inventory
(mEUR)
Inventory
(Units)
11.59
Copy II
Quantity
(mEUR)
221.77
18.55
14,000
Sales (Units)
Market 2
Total
Industry
(mEUR)
837
464
0.39
0.00
0.39
106,513
412
43.88
0.00
43.88
107,350
412
44.27
0.00
44.27
0.00
0.00
0.00
= Final Inventory
Copy I
INVENTORY
FINISHED PRODUCTS
Quantity
(Units)
Initial Inventory
+ Quantity produced
Copy II
Inventory
(EUR/Unit)
Quantity
(mEUR)
(Units)
= Final Inventory
(EUR/Unit)
(mEUR)
0.00
0.00
0.00
107,350
1,952
209.53
0.00
209.53
0.00
0.00
107,350
1,952
209.53
0.00
209.53
0.00
0.00
0.00
+ Quantity purchased
- Quantity distributed
Total
Value of
inventory
(mEUR)
Inventory
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Acquisitionvalue
Production Lines
Remaining
Life
(mEUR)
Net Book
Value
Depreciation
(Periods)
(mEUR/Period)
Other FC
(mEUR)
(mEUR)
-8
12.50
0.00
0.00
1.50
-6
20.00
0.00
0.00
0.50
-5
20.00
2.00
0.00
0.25
20.00
2.00
12.00
0.30
22.50
12
1.50
18.00
2.50
30.00
14
2.00
28.00
2.50
30.00
14
2.00
28.00
2.50
9.50
86.00
10.05
Total
155.00
(Units)
Maintenance
(mEUR)
Rationalization
(mEUR)
(Factor)
Actual Cap.
(Factor)
Environm.
Index
(Units)
8,000
1.0
0.95
0.0
1.00
7,600
83.0
11,500
1.0
0.95
0.0
1.00
10,925
95.0
13,500
1.0
0.95
0.0
1.00
12,825
98.0
14,000
1.0
0.95
0.0
1.00
13,300
100.0
22,000
0.8
0.95
0.0
1.00
20,900
110.0
22,000
0.8
0.95
0.0
1.00
20,900
110.0
22,000
0.8
0.95
0.0
1.00
20,900
110.0
113,000
6.4
107,350
100.9
Total
0.0
(No. of ppl.)
61.2%
(No. of ppl.)
2,247
= Available Staff
(No. of ppl.)
2,148
99
1.01
0.95
1.07
1.03
1.06
1.05
1.00
cum.prod.prev.period
cum.prod.prev.period
209,163
0
UTILIZATION RATE OF
PRODUCTION LINES
Production
(Units)
Production Cap.
(Factor)
Product. Staff
(Required)
(Factor)
Allocation in %
(Required)
(Req.Cap.)
(Req.Pers.)
Copy I
107,350
1.0
107,350
50
2,147
100.0
Copy II
2.0
19
0.0
0.0
107,350
2,147
100.0
100.0
100.0
100.0
Total
107,350
Utilization (%)
100.0
ENVIRONMENTAL INDEX
Environmental Ratings of Production Lines
Cumulative Investment in environmental Plants
Improvement of environmental Ratios
Environmental Damage Indicator for the Company
Environmental Tax next Period
(Index)
(mEUR)
(Points)
(Index)
(mEUR)
100.86
2.00
1.50
102.36
0.00
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Admin.
Production
R&D
Sales
Total
Number of People
Initial Workforce
29
238
1,455
38
151
1,911
+ Hired
27
853
12
18
915
- Dismissed
- Attrition
61
10
78
33
260
2,247
49
159
2,748
1.06
7.80
71.90
2.35
7.00
90.11
Turnover/Training
0.07
0.38
16.94
0.17
0.25
17.81
0.44
3.24
29.84
0.98
2.90
37.39
Pension Reserve
0.05
0.39
3.60
0.12
0.35
4.51
1.62
11.81
122.28
3.61
10.50
149.82
= Final Workforce
in mEUR
41.5
5.0
89
PRODUCT DEVELOPMENT
TECHN.
ECOLOGY
(mEUR)
Period
VALUE ANALYSIS
(mEUR)
Cum.
Index
Period
(mEUR)
Cum.
Index
Period
Cum.
Index
Copy I old
2.4
15.7
108.6
3.0
9.5
107.3
0.0
1.0
100.0
Copy I new
0.0
6.0
85.0
0.0
1.5
45.0
0.0
0.0
90.0
Copy II new
0.0
8.0
80.0
0.0
3.0
45.0
0.0
0.0
90.0
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Overhead
Direct Costs
Material Costs
Copy I
Input Materials/Parts
Factory Materials
Copy II
44.27
44.27
0.00
4.94
4.94
0.00
74.00
0.00
90.11
16.10
Turnover/Training
17.81
17.81
37.39
6.68
30.71
0.00
4.51
0.81
3.70
0.00
7.26
0.00
Pension Reserve
Depreciation
Buildings
0.25
0.25
Production Lines
9.50
9.50
Environ. Tech.
0.20
0.20
Other Costs
10.25
10.25
Maint./Rationalization
Other FC
7.40
7.40
Process Optimization
2.50
2.50
Environmental Tax
0.33
0.33
Rework/Scrap
7.26
0.00
Storage Costs
0.00
0.00
Adv/Mkt Research/CI
19.60
10.10
9.50
0.00
3.00
0.00
3.00
0.00
Transport Costs
2.37
0.00
2.37
0.00
261.69
81.93
179.76
0.00
Total Costs
(1) Overtime included
Purchasing
Production
R&D
Sales
Admin.
16.10
1.06
3.20
2.35
7.00
2.50
Turnover/Training
17.81
0.07
16.94
0.17
0.25
0.38
6.68
0.44
1.33
0.98
2.90
1.04
Pension Reserve
0.81
0.05
0.16
0.12
0.35
0.13
0.01
0.17
0.01
0.01
0.04
0.00
0.00
0.20
Depreciation
Buildings
0.25
Production Lines
9.50
9.50
Environmental Techn.
0.20
0.20
Other Costs
Other FC
10.25
0.00
10.05
Maint./Rationalization
7.40
6.40
Process Optimization
2.50
2.50
Environmental Tax
0.33
Storage Costs
0.00
Adv/Mkt Research/CI
Misc. R&D Costs
Total Costs
1.00
0.33
0.00
0.00
10.10
10.10
0.00
81.93
0.00
1.63
50.78
3.63
20.61
5.28
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Total
Input Materials/Parts
Copy I
Copy II
44.27
44.27
0.00
4.94
4.94
0.00
49.21
49.21
0.00
1.63
1.63
0.00
50.84
50.84
0.00
107.92
107.92
0.00
50.78
50.78
0.00
158.70
158.70
0.00
209.53
209.53
0.00
+ Factory Materials
= Direct Material Costs
+ Indirect Material Costs (Cost Center Purchasing)
= Total Material Costs
Direct Production Costs (1)
+ Production Overhead (Cost Center Production)
+ R&D
Direct Costs
3.00
3.00
0.00
Overhead
3.63
3.63
0.00
+ Sales
Direct Costs
(Adv + Transport)
11.87
11.87
0.00
Overhead
20.61
20.61
0.00
+ Admin.
7.76
7.76
0.00
Overhead
5.28
5.28
0.00
261.69
261.69
0.00
= Cost of Production
Copy I
Input Materials/Parts
Copy II
412
46
458
15
474
1,005
473
1,478
1,952
+ Factory Materials
= Direct Material Costs
+ Indirect Material Costs (Cost Center Purchasing)
= Material Costs
Direct Production Costs (1)
+ Production Overhead (Cost Center Production)
+ R&D
Direct Costs
28
Overhead
34
+ Sales
Direct Costs
(Adv + Transport)
111
Overhead
192
+ Admin.
72
Overhead
49
2,438
= Cost of Production
(1) Wages & Salaries + Non-Salary Staff Costs + Pension Reserve + Rework/Scrap
(2) Wages & Salaries Administration - FC Administration + Non-Salary Staff Costs + Pension Reserve
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Bulk Buy.
Copy II
Bids
Market 2
CI
Market 1
Market 2
Total
C II
221.77
18.55
38.50
11.59
290.41
0.00
0.00
37.65
3.21
6.42
1.93
49.21
0.00
0.00
49.21
82.57
7.04
14.07
4.24
107.92
0.00
0.00
107.92
Sales Revenue
- Transport Costs
= Contribution Margin I
290.41
2.05
0.00
0.00
0.32
2.37
0.00
0.00
2.37
99.49
8.30
18.01
5.11
130.92
0.00
0.00
130.92
- Material Costs
(FC)
1.25
0.11
0.21
0.06
1.63
0.00
0.00
1.63
- Production
(FC)
38.85
3.31
6.62
1.99
50.78
0.00
0.00
50.78
- Sales FC (Product)
8.50
0.00
0.00
1.00
9.50
0.00
0.00
9.50
- Admin. FC (Product)
5.94
0.51
1.01
0.30
7.76
0.00
0.00
7.76
44.95
4.38
10.16
1.75
61.24
0.00
0.00
61.24
2.30
0.20
0.39
0.12
3.00
0.00
0.00
3.00
42.66
4.18
9.77
1.63
58.24
0.00
0.00
58.24
= Contribution Margin II
- R & D FC (Product)
= Contribution Margin III
- FC (Company)
Research Costs
3.63
0.00
3.63
20.61
0.00
20.61
Administration Costs
5.28
0.00
5.28
= Contribution Margin IV
28.72
0.00
28.72
Sales Costs
Bulk Buy.
Copy II
Bids
Market 2
Market 1
Market 2
2,700
2,650
2,750
2,751
2,705
458
458
458
458
458
1,005
1,005
1,005
1,005
1,005
25
75
22
1,211
1,186
1,286
1,212
1,220
(FC)
15
15
15
15
15
473
473
473
473
473
- Sales FC (Product)
103
237
88
72
72
72
72
72
547
626
726
414
570
28
28
28
28
28
519
598
698
386
543
Price
- Direct Material Costs
- Direct Prod. Costs
- Transport Costs
= Contribution Margin I
- Material Costs
- Admin. FC (Product)
= Contribution Margin II
- R & D FC (Product)
= Contribution Margin III
- FC (Company)
Research Costs
34
192
Administration Costs
49
= Contribution Margin IV
268
Sales Costs
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Sales Revenue
290.41
Increase/Decrease in
0.00
(mEUR)
Sales Revenue
290.41
209.53
Sales Costs
R&D
Administration Costs
Material Expenses
Personnel Costs
49.21
90.11
- Hiring/Dismissal Costs
17.81
- Pension Reserve
6.63
4.51
32.48
37.39
Depreciation
13.04
9.95
52.71
= Operating Income
28.72
= Operating Income
0.00
28.72
(mEUR)
NET INCOME
+ Investment Income
- Interest Expenses
= Income from regular Business Operations
Extraordinary Income
Extraordinary Expenses
Extraordinary Profit / Loss
- Income Taxes
= Net Income / Loss for Period
0.00
6.35
22.37
0.00
0.00
0.00
10.07
12.30
(mEUR)
12.30
0.00
7.14
5.17
5.17
0.00
Current Assets
Input Materials
Finished Goods
Accounts receivable
Securities
Cash
Balance Sheet Total
Period
93.80
P.per.
43.75
6.75
87.05
7.00
36.75
58.18
0.00
0.00
58.08
0.00
0.10
39.69
0.39
0.00
39.20
0.00
0.10
151.98
83.44
Period
88
P.per.
112
Liabilities
Period
51.70
15.00
2.50
21.90
0.00
12.30
P.per.
42.73
15.00
2.50
16.46
0.00
8.77
Pension Reserve
26.28
21.78
Due to Banks
Long-term Loans > 5 Periods
Short-term Loans < 1 Period
Overdraft Loans
73.99
0.00
65.60
8.39
18.93
0.00
0.00
18.93
151.98
83.44
Period
0.79
P.per.
-0.60
Owners' Equity
Share Capital
Capital Reserves
Retained Earnings
Loss carried forward
Net Income / Loss for Period
RATING
Rating
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
current Period
(mEUR)
Initial Cash Balance
0.10
CASH IN:
Cash in from Sales, current Period
232.33
Disposal of Investments
39.20
0.00
Investment Income
0.00
0.00
Overdraft Loans
0.00
65.60
8.39
= Total Cash In
345.52
CASH OUT:
Input Material Expenses
48.82
Subcontracting
0.00
Other Expenses
52.71
18.93
Purchase of Securities
Income Taxes
3.33
Extraordinary Expenses
0.00
145.31
6.35
60.00
0.00
0.00
10.07
345.52
0.10
12.30
9.95
4.51
0.39
0.00
-18.88
8.27
8.27
-60.00
-60.00
-60.00
0.00
-3.33
0.00
55.07
51.73
51.73
0.00
0.00
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
RATIOS
Total Sales Revenue
Operating Income
Net Income
Owners' Equity
Return on Sales
Return on Equity
(mEUR)
(mEUR)
(mEUR)
(mEUR)
(%)
(%)
Per. 0
129.0
10.4
4.6
32.6
8.0
16.4
Per. 1
146.9
4.0
-0.5
29.8
2.7
-1.6
Per. 2
173.6
14.8
6.2
35.9
8.5
20.7
Per. 3
196.0
18.6
8.8
42.7
9.5
24.4
Per. 4
290.4
28.7
12.3
51.7
9.9
28.8
Payout Dividends
Cumul. Dividends
(mEUR)
(mEUR)
0.0
0.0
2.3
2.3
0.0
2.3
2.0
4.3
3.3
7.6
1.5
Planning Quality
(Index)
0.4
1.4
0.9
211.0
105.5
119.1
58.9
115.9
263.0
131.5
130.2
88.3
173.6
155.8
77.9
111.2
Share Price
Value of Company
Corporate Image
Shareholder Earnings
Shareholder Earnings
(EUR/Share)
(mEUR)
(Index)
(mEUR)
(% since P0)
101.7
50.8
100.0
0.0
0.0
71.5
35.7
99.5
-12.8
-25.2
132.0
66.0
107.1
17.4
34.3
Per.
Per.
Per.
Per.
187.2
15.3
6.3
38.5
7.7
17.7
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Per. 1
Per. 2
Per. 3
Per. 4
Revenue (mEUR)
Copy I
Market 1
Planned
Actual
Diff.
Diff. (%)
Planning Quality
Per. 0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
171.8
186.6
14.8
8.6
0.6
200.7
221.8
21.1
10.5
0.5
Per.
Per.
Per.
Per.
74.5
81.7
7.2
3.8
0.2
Revenue (mEUR)
Copy I
Market 2
Planned
Actual
Diff.
Diff. (%)
Planning Quality
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
14.6
0.4
-14.2
-97.4
-1.0
33.0
11.6
-21.4
-64.9
-1.0
9.5
2.4
-7.1
-32.5
-0.4
Planned
Actual
Diff.
Diff. (%)
Planning Quality
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
23.4
24.4
1.0
4.3
0.3
28.8
28.8
-0.0
-0.0
1.0
10.4
10.6
0.2
0.9
0.3
Planned
Actual
Diff.
Diff. (%)
Planning Quality
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
19.6
20.2
0.6
3.2
0.4
8.2
8.3
0.1
1.0
0.8
5.5
5.7
0.1
0.8
0.3
(mEUR)
(mEUR)
4.6
4.6
0.0
0.0
-0.5
4.1
0.0
0.0
6.2
10.2
0.0
0.0
8.8
19.0
0.4
0.4
12.3
31.3
1.4
1.7
6.3
13.8
0.3
0.4
(mEUR)
(mEUR)
4.6
4.6
-0.5
4.1
6.2
10.2
9.0
19.2
13.0
32.2
6.4
14.0
CASH-FLOW (MEUR)
NET INCOME
Net Income
Cum. Net Income
Planning Quality for Per.
Cum. planning Quality
SUCCESS VALUE
Earn.Cap.Value
Cum.Earn.Cap.Value
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Price
Adv.
EUR/FCU
Copy I
Copy I
Copy II
Other
Market 1
Market 2
Market 1
mEUR
Sales
%
Revenue
Units
mEUR
Product Indices
%
Techn.
Ecology
3,239
3.00
10.0
24,006
9.9
77.8
10.5
108.2
113.0
3,195
4.00
13.3
45,251
18.6
144.6
19.6
110.0
113.6
3,250
7.50
25.0
47,830
19.7
155.4
21.0
114.8
113.1
2,700
8.50
28.3
82,137
33.8
221.8
30.0
108.6
107.3
3,200
7.00
23.3
43,646
18.0
139.7
18.9
108.7
104.7
/T
3,044
30.00
100.0
242,870
100.0
739.2
100.0
110.0
110.3
4,859
4.00
25.0
1,944
6.4
14.2
13.1
108.2
113.0
2,240
4.00
25.0
11,302
37.3
38.0
35.1
110.0
113.6
2,322
4.00
25.0
11,494
37.9
40.0
37.1
114.8
113.1
1,834
1.00
6.3
4,213
13.9
11.6
10.7
108.6
107.3
2,110
3.00
18.8
1,354
4.5
4.3
4.0
108.7
104.7
/T
2,377
16.00
100.0
30,307
100.0
108.1
100.0
110.0
110.3
0.00
0.0
0.0
0.0
0.0
7,400
8.00
100.0
15,067
100.0
111.5
100.0
93.0
105.3
0.00
0.0
0.0
0.0
0.0
0.00
0.0
0.0
0.0
0.0
0.00
0.0
0.0
0.0
0.0
/T
7,400
8.00
100.0
15,067
100.0
111.5
100.0
93.0
105.3
Co.
Prod. Staff
Copy I
O/R/N
Production Lines
Type A
Type B
Expenses R & D
Type C
(mEUR)
Sales
(No.of Ppl.)
1,131
16.2
105
1,344
32.6
170
1,134
25.8
143
2,247
5.4
159
959
4.8
118
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
+104.4
+71.4
+90.5
-1.0
+1.8
-1.6
-3.4
-16.2
Sales
Revenue
Price
Adv.
Sales
CI
Technol.
Ecology
-31.5
-48.3
CM I/Un.
CM II/Un.
%
+ 20
+ 15
+ 10
+ 5
0
- 5
- 10
- 15
- 20
%
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
+90.5
-1.6
-3.4
-35.4
-51.9
-36.4
-74.1
-38.7
Sales
Revenue
Price
Adv.
Sales
CI
Technol.
Ecology
-57.0
-58.6
CM I/Un.
CM II/Un.
%
+ 20
+ 15
+ 10
+ 5
0
- 5
- 10
- 15
- 20
%
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
+90.5
+1.8
-100.0
-100.0
-100.0
-100.0
Sales
Revenue
Price
Adv.
Sales
CI
-100.0
-100.0
-100.0
-100.0
Technol.
Ecology
CM I/Un.
CM II/Un.
%
+ 20
+ 15
+ 10
+ 5
0
- 5
- 10
- 15
- 20
%
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Co. 1
Co. 2
91.92
52.92
20.50
20.76
9.63
0.00
-11.88
-14.93
-26.81
0.00
0.00
-26.81
Co. 1
Co. 3
294.05
171.91
39.44
38.08
17.65
0.00
26.97
-15.41
11.57
0.00
5.20
6.36
Co. 2
Co. 4
195.48
102.69
30.57
31.30
11.90
0.00
19.02
-2.76
16.26
0.00
7.32
8.94
Co. 3
Co. 5
290.41
209.53
32.48
6.63
13.04
0.00
28.72
-6.35
22.37
0.00
10.07
12.30
Co. 4
143.95
85.52
23.97
6.97
10.52
0.00
16.98
0.00
16.98
0.00
6.77
10.21
Co. 5
Assets
Fixed Assets
Land and Buildings
Machinery and Equipment
54.80
6.75
48.05
49.90
6.75
43.15
58.80
6.75
52.05
93.80
6.75
87.05
24.54
6.75
17.79
Current Assets
Input Materials
Finished Goods
Accounts receivable
Securities
Cash
75.47
0.86
56.13
18.38
0.00
0.10
140.26
1.63
79.73
58.81
0.00
0.10
51.03
1.66
2.36
39.10
0.00
7.91
58.18
0.00
0.00
58.08
0.00
0.10
36.32
1.63
0.00
28.79
0.00
5.90
130.27
190.16
109.83
151.98
60.86
Liabilities
Owners' Equity
Share Capital
Capital Reserves
Retained Earnings
Loss carried forward
Net Income / Loss for Period
6.40
15.00
2.50
16.40
-0.69
-26.81
44.15
15.00
2.50
20.29
0.00
6.36
46.43
15.00
2.50
19.98
0.00
8.94
51.70
15.00
2.50
21.90
0.00
12.30
38.58
15.00
2.50
12.80
-1.93
10.21
22.95
24.56
23.40
26.28
22.28
Due to Banks
Long-term Loans > 5 Periods
Short-term Loans < 1 Period
Overdraft Loans
100.92
0.00
20.00
80.92
121.45
0.00
20.00
101.45
40.00
0.00
40.00
0.00
73.99
0.00
65.60
8.39
0.00
0.00
0.00
0.00
130.27
190.16
109.83
151.98
60.86
Pension Reserve
COMPANY RATIOS
Return on Sales
Return on Equity
Payout Dividends
Share Price
Value of Company
Corporate Image
Rating
Customer Satisfaction
Shareholder Earnings
Shareholder Earnings
Co. 1
(%)
(%)
(mEUR)
(EUR / Share)
(mEUR)
(Index)
(Index)
(Index)
(mEUR)
(% since P0)
Co. 2
-12.9
-80.7
0.0
59.7
29.9
117.1
8
96
-17.1
-33.7
Co. 3
9.2
15.4
3.5
208.4
104.2
118.8
46
116
59.2
116.5
Co. 4
9.7
22.7
1.9
234.6
117.3
125.4
95
120
71.8
141.3
Co. 5
9.9
28.8
3.3
263.0
131.5
130.2
88
121
88.3
173.6
11.8
36.0
0.0
185.4
92.7
115.7
146
120
44.2
86.9
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
A.
B.
C.
D.
Co. 2
Co. 3
Co. 4
Co. 5
-26.81
7.75
2.72
6.36
7.00
3.54
8.94
6.65
3.04
12.30
9.95
4.51
10.21
5.16
2.35
1.28
-50.81
12.59
-53.28
-1.00
-1.00
0.00
-0.00
0.00
54.28
54.28
0.00
-0.14
-79.73
-18.75
-81.71
-2.00
-2.00
0.00
-3.52
0.00
86.45
82.93
-0.79
0.84
-2.36
-6.82
10.28
-31.00
-31.00
0.00
-1.95
0.00
25.00
23.05
2.33
0.39
0.00
-18.88
8.27
-60.00
-60.00
0.00
-3.33
0.00
55.07
51.73
0.00
-0.37
0.00
-2.13
15.21
-0.80
-0.80
0.00
-0.00
0.00
-20.00
-20.00
-5.59
Co. 2
Co. 3
Co. 4
Co. 5
i Net Assets
1 Net Operating Income (NOI)
2 Cash-Flow (CF)
3 Net Assets (NA)
(%)
(mEUR)
(mEUR)
(mEUR)
8.3
-11.9
-16.3
130.3
8.5
14.8
16.9
190.2
7.9
10.5
18.6
109.8
7.7
15.8
26.8
152.0
8.4
9.3
17.7
60.9
(mEUR)
(mEUR)
(%)
-22.7
-18.0
-12.5
-1.3
-9.4
8.9
1.8
-0.6
17.0
4.2
0.7
17.6
4.2
6.7
29.1
11 EBIT
(mEUR)
-11.9
27.0
19.0
28.7
17.0
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Period
mEUR
Sales Revenue
P.per.
mEUR
Changes
absolute
percental
% of Sales Revenue
Cur. Period
Prev.Per.
290.41
196.01
94.40
48.2
100.0
100.0
209.53
134.12
75.42
56.2
72.2
68.4
- Sales Costs
32.48
28.81
3.67
12.8
11.2
14.7
- Costs R & D
6.63
2.60
4.02
154.7
2.3
1.3
13.04
11.85
1.19
10.1
4.5
6.0
0.00
0.00
0.00
0.0
0.0
0.0
28.72
18.63
10.10
54.2
9.9
9.5
Net Investment
6.35
2.68
3.68
137.3
2.2
1.4
0.00
0.00
0.00
0.0
0.0
0.0
- Income Taxes
10.07
7.18
2.89
40.3
3.5
3.7
12.30
8.77
3.53
40.3
4.2
4.5
+ Depreciation
9.95
7.95
2.00
25.2
3.4
4.1
+ Pension Reserve
4.51
3.05
1.46
47.7
1.6
1.6
26.76
19.77
6.99
35.3
9.2
10.1
- Administration Costs
- Other Expenses / Income
= Operating Profit
28.72
18.63
10.10
54.2
9.9
9.5
Operating Profit
12.93
8.38
4.54
54.2
4.5
4.3
15.80
10.24
5.55
54.2
5.4
5.2
mEUR
absolute
percental
Cur. Period
Prev.Per.
6.75
7.00
-0.25
-3.6
4.4
8.4
87.05
36.75
50.30
136.9
57.3
44.0
Fixed Assets
93.80
43.75
50.05
114.4
61.7
52.4
Input Materials
0.00
0.39
-0.39
-100.0
0.0
0.5
Finished Goods
0.00
0.00
0.00
0.0
0.0
0.0
58.08
39.20
18.88
48.2
38.2
47.0
Accounts receivable
Securities and Cash
0.10
0.10
0.00
0.0
0.1
0.1
58.18
39.69
18.49
46.6
38.3
47.6
151.98
83.44
68.54
82.1
100.0
100.0
Owners' Equity
51.70
42.73
8.97
21.0
34.0
51.2
Current Assets
RATIOS
Per. 0
i Net Assets
(%)
8.1
Per. 1
Per. 2
Per. 3
Per. 4
8.1
8.2
8.2
7.7
15.8
(mEUR)
5.7
2.2
8.1
10.2
2 Cash-Flow (CF)
(mEUR)
13.6
10.8
18.3
19.8
26.8
(mEUR)
71.5
95.8
91.8
83.4
152.0
(mEUR)
-0.1
-5.5
0.6
3.4
4.2
(mEUR)
0.0
-5.4
6.2
2.8
0.7
(%)
19.0
11.3
20.0
23.7
17.6
(mEUR)
10.4
4.0
14.8
18.6
28.7
7 CFROI (CF/NA)
11 EBIT
Per.
Per.
Per.
Per.
MANAGEMENT SIMULATION
TOPSIM General Management
Duplex Period: 4
SS12 G6 Date: 11.6.2012
Company 4
Period 4
Price
Adv.
Copy I
Copy I
Copy II
Copy II
Copy I
Copy I
Copy II
Copy II
Sales
Market 1
Market 2
Market 1
Market 2
Market 1
Market 2
Market 1
Market 2
Market 1
Market 2
MRR
Bulk Buyer
Bid Price
Expenses for CI
Period 5
(EUR/Units)
(FCU/Units)
(EUR/Units)
(FCU/Units)
(mEUR)
(mEUR)
(mEUR)
(mEUR)
(Number of Persons)
(Number of Persons)
(Y/N)
2,700
1,834
(Units)
(EUR/Units)
(mEUR)
7,000
2,500
10.0
8.50
1.00
142
17
Y
Product Devel.
Copy I-old
Techn.
Ecology
Value Analysis
(Number of Persons)
(mEUR)
(mEUR)
49
3.00
0.00
Copy I-new
Techn.
Ecology
Value Analysis
(Number of Persons)
(mEUR)
(mEUR)
0
0.00
0.00
Copy II-new
Techn.
Ecology
Value Analysis
(Number of Persons)
(mEUR)
(mEUR)
0
0.00
0.00
(Y/N)
(Y/N)
Y
N
Relaunch
New Launch
Purchasing
Production
Input Materials/Parts
Copy I
Copy II
(Units)
(Units)
106,513
0
Quantity purchased
Copy II
(Units)
Production
Copy I
Copy II
(Units)
(Units)
107,350
0
Production Lines
Type A
Investment
Disinvestment
Maintenance
Rationalization
(No.)
(Number)
(mEUR)
(mEUR)
Investment
Disinvestment
Maintenance
Rationalization
(No.)
(Number)
(mEUR)
(mEUR)
Investment
Disinvestment
Maintenance
Rationalization
(No.)
(Number)
(mEUR)
(mEUR)
0.8
0.0
(mEUR)
(mEUR)
2.5
5.0
Production Lines
Type B
Production Lines
Type C
Process Optimization
Training Production Workers
Investment in environmental
Plants
Production Workers
Non-sal. Staff Costs
Finance
Short-Term Loan
Long-Term Loans
Dividends
Purchase of Securities
Planning Figures
Revenue
Revenue
Revenue
Revenue
Return on Equity
Cash-Flow
Copy I Market 1
Copy I Market 2
Copy II Market 1
Copy II Market 2
1.0
0.0
0
0.0
0.0
2
(mEUR)
0.0
(Recruit./Dismis.)
(%)
853
42
(mEUR)
(mEUR)
(% of Net Income)
(mEUR)
65.6
0.0
42
0.0
(mEUR)
(mEUR)
(mEUR)
(mEUR)
(%)
(mEUR)
200.7
33.0
28.8
8.2