Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
I.
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A.
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B.
Form of Organization.
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C.
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D.
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E.
II.
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TRANSITION ISSUES
A.
Impact on operations.
1. Change in management.
2. Divestiture from Parent what services did parent provide and
what are the costs going forward.
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B.
6. Seller note.
7. Guarantees
8. Earnouts, severance, etc.
III.
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A.
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B.
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C.
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D.
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E.
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F.
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G.
Pension Plan.
1. Description
2. Funding status.
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H.
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I.
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J.
IV.
PRODUCTION ORGANIZATION
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A.
Centralized or decentralized
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B.
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C.
V.
PRODUCTS
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A.
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B.
Proprietary products.
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C.
Substitute products.
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D.
Risk of obsolescence.
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E.
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F.
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G.
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H.
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I.
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J.
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K.
VI.
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B.
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C.
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D.
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E.
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F.
Seasonality.
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G.
Cyclicality.
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H.
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I.
VII.
MARKETING
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A.
Distribution channels.
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B.
Sales system.
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C.
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D.
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E.
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F.
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G.
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H.
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I.
Transportation costs.
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J.
Marketing strategy.
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K.
VIII. MANUFACTURING
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A.
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B.
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C.
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D.
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E.
Incentive system.
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F.
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G.
2. Contract terms.
3. Cost.
4. Availability.
5. Alternative sources.
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H.
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I.
IX.
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FIXED ASSETS
A.
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B.
Facilities.
1. Owned or leased.
2. Location.
a. Accessible to sources of raw materials, labor and
transportation.
3. Size.
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C.
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D.
5. Depreciation.
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E.
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F.
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G.
X.
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A.
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B.
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C.
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D.
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E.
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F.
XI.
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COMPETITION
A.
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B.
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C.
D.
Competitive trend.
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E.
Low-cost producer.
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F.
Price leader.
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G.
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H.
Barriers to entry.
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I.
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J.
XII.
FINANCIAL CONTROL
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A.
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B.
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C.
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D.
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E.
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F.
A.
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B.
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C.
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D.
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E.
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F.
A.
Income Statement.
1. Revenues and contribution margin.
a. By major product lines (dollar and unit volume).
b. By major facility
c. By geographic region
d. Intercompany transactions.
e. Exchange rates for foreign sales.
f. Revenue recognition.
_________
B.
Balance Sheet.
1. Cash Management System.
2. Accounts Receivable.
a. Concentration.
b. Aging.
c. Credit collection.
d. Write-off history.
e. Turnover.
3. Inventory.
a. Inventory controls.
b. Method (LIFO/FIFO).
c. Turnover.
d. Obsolescence policy.
4. Other Current Assets.
5. Property, Plant and Equipment.
a. Average age.
b. Depreciation.
c. Capital expenditures; historical and projected.
i.)
Expansion.
ii.)
Maintenance.
iii.)
Compliance.
d. Condition.
6. Description of investments.
7. Description of any other assets.
8. Required levels of working capital.
9. Description and terms of notes payable.
C.
XV.
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Funds Flow.
PROJECTIONS
A.
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B.
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C.
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D.
downside scenarios.
1. Include interest rate sensitivity.
2. Include working capital sensitivity.
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E.
XVI. GENERAL
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A.
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B.
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C.
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D.
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E.
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F.
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G.
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H.
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I.
A.
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B.
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C.
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D.
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E.
A.
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B.
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C.
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D.
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E.
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F.