“TOP LINE-CESIM BUSINESS SIMULATION”

A PROJECT REPORT

SUBMITTED BY

SARANYA MV

REG NO 711918631085

In partial fulfilment of the requirements for the award of the degree

Of

MASTER OF BUSINESS ADMINISTRATION DEPARTMENT OF MANAGEMENT

STUDIES

KV INSTITUTE OF MANAGEMENT AND INFORMATION STUDIES

COIMBATORE – 641 107

April 2019
 DECLARATION

I JINCY PV hereby declare that this project work “Top line Inc. cesim business simulation game” has been
prepared during the summer program 2019 under the valuable guidance of Prof. Deepa, Prof.Megalatha and
Kruthika O S, department of management KV institute of management and information studies Coimbatore

I also declared that this report has been made with my own effort

Date : SARANYA MV

Place : SD/-
 ACKNOWLEDGEMENT

An endeavour over a long period can be successful only with the advice and support from many well-
wishers. Words are inadequate to express my profound and deep sense of gratitude to those who
helped me for bringing out this project successfully. I express my sincere thanks to Dr.
V.S.VELUSWAMY, M.Sc., M.Phil., PhD., Chairman, of KV Institute of Management and
Information Studies, for all the encouragement given to me to complete this project work. I express my
sincere thanks to Dr. C.KUMAR, B.E., MBA. PMP., CISM., Ph.D., Managing Director, of KV
Institute of Management and Information Studies, for all the encouragement given to me to complete
this project work. I owe a great deal of gratitude to Dr. M.VIDHYA, M.Com, MBA, M.Phil., Ph.D.,
Principal / Director in the Department of Management Studies for all the facilities to complete my
project successfully. I am indebted to MY PARENTS, FAMILY MEMBERS & FRIENDS for their
love, encouragement, care and consideration. But for them, I would not have been what I am today.

Above all, I thank the ALMIGHTY LORD

SARANYA MV
 ABSTRACT

Cesim develops to understanding and command of the whole marketing decision-making process. The
simulation covers marketing topics including: segmentation, positioning, delivery channel investments,
marketing budget allocation, customer care services and pricing. In addition, teams will make strategic
decisions regarding their company’s core competencies. Students will work in teams and be in direct
competition against other student teams. To encourage and enable unique strategy creation and
execution, teams start their Cesim companies fresh without any operations history. It Develop
capabilities in formulating, implementing, and adapting marketing strategies in a dynamic competitive
environment over the course of several decision-making periods. Enhance fact-based analytical
decision-making and crystallize the financial implications of marketing decisions by linking the
decisions to cash flows and bottom line performance. Give practical experiences in team-work and
problem solving and excite competitive spirits in a dynamically evolving marketplace
 TABLE OF CONTENT

CHAPTER TITLE P.NO

NO
I INTRODUCTION
1.1 Introduction of the study
1.2 Industry profile
1.3 Company profile
1.4 objectives of the study
II ORGANIZATION CHART
III ANALYSIS
3.1 Disaggregating stock price
3.2 Competitor analysis
3.3 Management’s discussion and analysis
3.4 Decision - Round wise
3.4.1 HR
3.4.2 Production
3.4.3 R&D
3.4.4 Logistics
3.4.5 Finance
IV DATA ANALYSIS AND INTERPRETATION
4.1 HR
4.2 Production
4.3 R&D
4.4 Logistics
 4.5 Finance
V FINDINGS & CONCLUSION
CHAPTER 1
1.1 INTRODUCTION OF STUDY
Cesim global challenge improves the learners understanding and capabilities of running global business
operations of a firm in a dynamics, competitive environment.
It focused on Strategic management, international business, business policy and by this study used in
Strategy, international business, and capstone courses at advanced undergraduate and graduate levels.
And Participants manage a global technology company through technological and market evolution. They
operate in three global regions with different customer preferences, growth rates, currencies, taxes, and
tariffs. Four different technology generations evolve during the simulation rounds
Learners plan and implement global demand-supply strategy for three markets and two production areas,
including in-house and contract manufacturing network. Research and development for new technologies
and product features forms the backbone for their long-term strategy and product life-cycle management.
They will manage international taxation through transfer pricing and control liquidity and capital structure.
Optionally, they can also manage corporate social responsibility and human resources for research
and development.
Cesim Global Challenge international business strategy game offers powerful user-level customizability and
modularity options that allow it to be adjusted for different target groups and experience levels. In addition,
the system permits the instructors to create and modify their own cases with personalized market outlooks
and storyline.
Better understanding of the complexity of global business operations in a dynamic competitive environment.
Comprehension of each of the management-related disciplines and the financial implications of the strategic
and operational decisions. Invaluable experiences in teamwork and problem solving.
Participants are provided with a decision making tool that helps them to try and practice with different
scenarios as well as analyze the outcomes of their decisions and projections. In addition, the simulation
generates a range of reports that will help the teams to analyze and benchmark their own performance
against their competitors.
A significant part of the decision making challenge is to actively manage the product portfolio by matching
both qualitative and quantitative features of products with the selected target segments’ preferences.
Moreover, pricing, promotion and channel selection need to be set based on the segments’ preferences. In
addition, teams manage the after sales and research and development decisions.
Better understanding of the critical element of communication in project work. Increased understanding of
the interplay of collaborative and competitive elements in an environment that puts interpersonal skills to
test. Insights into the systematic measurement of project goals and key metrics like time, cost, and quality.
Appreciation of differences of opinion and variance in teamwork skills.

1.2 INDUSTRY PROFILE:

The first international cellular mobile telephone network, TOPLINE was introduced in 1994. At the time, the
transportable mobile phones were heavy and huge. Towards the end of the 80’s actual hand portables came
into the market and the era of the mobile phones industry began. Many of the mobile communications
companies have evolved from multi-industry companies as a result of the recession in the end of the 80's and
the beginning of the 90’s, when the downward spin of the economy slowed down the general economic growth
for a couple of years. Despite the economic slowdown, heavy investments in R&D were made in the
telecommunications sector The cell phone industry is the fastest growing sector in the larger communications
industry today. Right now, the Internet is one of the industries attracting use by the largest numbers of people
globally. The cell phone industry is primarily engaged in the manufacturing of mobile phones, including
mobile phone handsets. As of now, the cell phone industry is totally concentrated on moving forward
technologically. It is one of the fastest moving industries in the world, growing alongside up-and-coming
technologies and innovations, building upon the progress of "smart phones" and other phone feature and
segments made in recent years.
It has only been since 1994 that the cell phone began to become much more popular. In fact, these products'
increased in usage from 24 million since that time to 182 million users in the US today. Larger-screen smart
phones have been made available in recent years in the US through such companies as Samsung and HTC. In
2015, Apple offered smart phones with 4.7- and 5.5-inch screens, known as ‘phablets’. The entry of the iPhone
6 and the iPhone 6+ into the market has increased momentum to their favor in this direction, and these
products now make up a staggering 84% of the US Smartphone market. Despite cultural perceptions that
associate cell phones with the Western world, they can in fact be found today in almost every corner of the
world. In fact, in many developing countries, cell phones are the only access to the outside world, and are used
as a means to conduct ATM-like money transactions, access the Internet, and place business orders, even in
places where modern conveniences such as running water and electricity are not readily available to the
masses.
It is not just the technology of the cell phone that has changed over recent periods of time. Their physical
designs have also gone through several rollercoaster’s of change and makeovers. They have considerably
reduced their bulkiness, changing in shape, size, and weight. Now, cell phones are becoming even sleeker still,
making their users feel very comfortable in carrying them. According to researchers, it is believed that, in the
future, cell phones will be enable to become in sync with our biological reflexes and processes, such as eye
movements, thought processes, and kinesthetic movements, and even cultural preferences as well.
PRODUCTION
Characteristic to high-tech companies, production is complicated and high costs are incurred in the beginning
phases of the production of new models. This, combined with short product life-cycles, forces the companies
to adapt the production process to manufacture a new product model as soon as possible, in pursuit of low
costs. Eventually, as the company becomes more acquainted with a specific technology, production cost per
unit will fall with the learning curve effect. It should be kept in mind that when subcontracting production, the
learning curve effect is foregone.
On the other hand, since adding new in-house manufacturing capacity comes into effect with delay, the extra
capacity from contract manufacturing can become very useful. Also, sometimes the contractors can provide
the devices with significantly smaller costs. The company is running just in time production process and there
are no finished goods inventories. If the initial demand estimation is too high, the production department will
automatically decrease the production volumes according to the actual demand. There is an additional 5-10%
cost on top of the regular cost due to the production re-adjustment. More importantly, if the initial demand
estimation is too low, the production department is not able to increase the production during the period and
the company will encounter lost sales due to insufficient delivery capacity.
R&D
R&D is extremely important for IT - and other high-tech companies, because of the dynamic nature of the
industry. Consumers continuously demand new products and the margins from old products decline

rapidly due to tight competition. The companies have a choice of performing their own R&D
or outsourcing the process by purchasing technology licenses for the technologies and their
related features.
TECHNOLOGIES
So far, the companies have been manufacturing Technology 1 mobile handsets. New mobile networks are
developed constantly, and these will require new technology handsets. Therefore, steps should be taken to
begin developing new technologies. R&D of new technologies may require relatively large investments, but it
is crucial to secure a prosperous future for the company.
1.3. COMPANY PROFILE
Team TopLine is a globally diversified producer of cell phones focused on producing the most innovative
products at the lowest prices. Striving to become the world’s primer transnational organization, Team TopLine
has distributed production capacity evenly between the United States and Asia. This gives Team TopLine the
flexibility and responsiveness needed to operate in a changing global environment. In order to maximize
shareholder value Team TopLine has centered its efforts on maintaining constant, sustainable growth. In order
to achieve this objective Team TopLine manages its individual cell phone technologies as components of a
product portfolio.Management of each component technology in this portfolio changes as it moves through
different stages in the product life cycle. This product life cycle differs between markets. For example, when a
particular technology is in the mature phase of its life cycle in Asia it is in its emerging phase in the United
States. By treating the organization as a portfolio of products, technologies that are in their mature “cash
generating” phase in one market can be used to subsidize other markets where the same technology is in its
“emerging phase.” The cross subsidization of technologies helps Team TopLine better manage business risk
which helps facilitate long term planning.

An example of Team TopLine’s portfolio focus occurred this year with its technology four brand. Unlike its
competitors, who are producing technology four only in Asia in order to gain a short-term production cost
advantage, Team TopLine is producing technology four in both Asia and the United States. By producing
technology four in both regions, Team TopLine will have a competitive advantage when this technology
emerges in the US market. With production capacity already dedicated to technology four in the United States,
Team TopLine will avoid having to ship product from Asia. Shipping product from Asia to the United States
has a per unit cost of over thirty dollars. This represents a cost that Team TopLine will not have to incur thus
enabling Team TopLine to under price the competition. Without strict adherence to Team TopLine’s mission
statement, it is likely that the organization would have followed its competition and produced technology four
solely in Asia. However, doing this would have contradicted a key element of the transnational organization,
flexibility. As mentioned by Bartlett and Ghoshal, one of the three key elements of a transnational corporation
is flexibility. A transnational must be flexible, able to respond to changes in the global environment. When
production costs increased twenty percent in Asia last year those firms that had only produced technology four
in this region were forced to incur higher production costs. Team TopLine on the other hand was able to
quickly shift technology 4production to the US avoiding these high costs.
PRODUCTION

Characteristic to high-tech companies, production is complicated and high costs are incurred in the beginning
phases of the production of new models. This, combined with short product life-cycles, forces the companies
to adapt the production process to manufacture a new product model as soon as possible, in pursuit of low
costs

SALES AND MARKETING: The companies have traditionally operated only in the U.S. market. Over the
last years, sales networks have been established in Asia and Europe as well. Marketing plays a significant role
in promoting the brand and communicating to consumers about the product. Marketing is particularly
important in the U.S. and Europe

R&D: R&D is extremely important for IT - and other high-tech companies, because of the dynamic nature
of the industry. Consumers continuously demand new products and the margins from old products decline
rapidly due to tight competition. The companies have a choice of performing their own R&D or outsourcing
the process by purchasing technology licenses for the technologies and their related features

FEATURES: The underlying technology for mobile handsets is not very different from one company to
another, so product differentiation is done with product features. These may be, for example, design, cover,
screen size, processor speed, specific applications, etc. In the simulation you decide about the number of
features. Minimum number of features is one and maximum is ten for each technology. Product features have
different effects on demand in different market areas.

TRANSPORTATION AND LOGISTICS: Transportation to export markets is handled by an

independent freight company and the cost of the service cannot be influenced by the teams. The total logistics
cost per unit is transportation cost + tariff. There is no logistics cost involved when the good is manufactured
and sold in the same area.

INTERNATIONAL TAXATION: International taxation and transfer pricing are sensitive issues. The
companies have created a system that allows some flexibility, but the ultimate purpose is to even out the cost-
impact of the R&D expenditure.
 1.4 OBJECTIVES
 Put theory in to practice
 Learning outcomes are highly dependent on the conditions and motivation for learning.
 The game-like nature of business simulations is proven to engage participants and develop deep-
learning skills such as collaboration, critical thinking and problem solving.

 Practical environment for soft skills development

 These include but are not limited to adaptability and reliability, teamwork, conflict resolution, critical
thinking, communication, and problem solving

 Increase entrepreneurial and enterprise skills

 Develop participants' holistic thinking, commercial acumen, decision-making, and strategic skills.
 knowledge retention
 Learning from your own mistakes is key part of self-improvement.
 Business simulations provide a risk-free environment where failure is safe, yet the lessons learned are
genuine and applicable in real life.

1.5 NEED OF STUDY

 It can be used to maximize shareholder values
 Measuring of share price
 Team cannot issue shares or repurchase existing shares in this simulation
 The teams decision-making track record over time have influence in the share price
 Easy scheduling and distribution of learning materials across courses
 The participants can play the game in their own languages
 There is no need for software installation or IT assistance
 Higher level of knowledge retention compared to other instruction methods
 Failure is never pleasant, but learning from your own mistakes
 Risk management
CHAPTER II

CHAPTER 2
 2.1 ORGANIZATION CHAT

SALES
DEPATMENT
GEETHU S
GIREESH QC DEPARTMENT LABORATORY

R&D
DEPARTMENT
EQUIPMENT
JINCY P V DEPARTMENT
PACKAGING
PRODUCTION DEPARTMENT
GENERAL &SUPPLY MFG
MANAGE DEPARTMENT DEPARTMENT
JINCY PV TAMILALAGAN PRODUCTION
DEPARTMENT
FINANCIAL PURCHASE
DEPARTMENT DEPARTMENT
SARANYA

H&R PLANING WAREHOUSING

DEPARTMENT DEPARTMENT DEPARTMENT
GEETHU S
GIREESH
 CHAPTER III

3. 1 DISAGGREGATING STOCK PRICE

In order to maximize stock price, Team TopLine has spent a considerable amount of time determining what
factors alter it. There are four key stock price determinants. These are sales growth, market share, EBITDA,
and technological capacity. After eight rounds of observation, it is clear that these variables are largely
responsible for a firm’s share price.

Sales Growth and Market Share

The importance of sales growth and market share on stock price can be observed by analyzing the change in
Team TopLine’s stock price between years seven and eight. Although Team TopLine made considerable
profits in year eight these profits were generated by sacrificing market share and sales growth. As a result,
Team TopLine’s stock price did not increase in last Round eight. This situation also occurred in round seven.
Given that stock price remained unchanged, the positive effects of higher sales and market share growth must
have a large impact on share price.

EBITDA
Stock price reflects cash flow generation not profitability. Profitability, as measured by net income, is
comprised of non-cash charges such as depreciation. Therefore, it is irrelevant when measuring firm
performance. A better measure of firm performance is EBITDA. EBITDA does not include non-cash charges
making it a better indicator of stock price appreciation.

Technological Capacity
The stock market is not interested in the effect research and development has on the income statement. During
round 5, the sales will be decreases Nevertheless, its stock price increased. This occurred because the stock
market ignored research and development expenditures when measuring performance. Although research and
development is treated as an expenditure on the income statement it more closely resembles a capital asset.
Therefore, the market treats it as non-cash expenditure.
3.2 Competitor Analysis
The cell phone industry operates in a competitive environment. In order to succeed in this environment an
organization must understand its competitors’ strengths and weaknesses and anticipate how these strengths and
weaknesses may affect its own team’s strategic position. For example, product demand is directly related to
the technological competence of competing companies. When several companies hold the same level of
technological competence Team TopLine’s ability to sell cell phones decreases dramatically. This was evident
in year eight when every Team had acquired the ability to produce technology four in Asia. As a result,
demand was spread over eight teams leading to weak industry wide demand. Team TopLine has built a
considerable production cost advantage over its competitors. However, this competitive advantage will not last
indefinitely. Team Coops inc, the nearest competitor to Team TopLine, has production costs very similar to
Team TopLine. In addition, Team Coops inc has significantly more production capacity. Although having
large production capacity is a liability during times of weak demand, such as the ones characterizing the
current market, it becomes an advantage during times of strong demand. With larger capacity, Team Coops inc
has the ability to grow its sales and thus its market share more rapidly. Understanding the threat that this
presents, Team TopLine has begun increasing plant investment. In the competitive cell phone industry a
company’s actions are as much determined the competencies of their competition as their own competencies.
Therefore, it is important to make decisions on a relative basis. This is the central concept behind “Game
Theory,” a tool that Team TopLine used successfully last year to fend off a late fun by Team Coops inc.Team
Coops inc, with relatively the same production costs and technological competence as Team TopLine threaten
to remove Team TopLine from its industry leading position. However, through the use of “Game Theory”
Team TopLine was able prevent this from occurring. As mentioned above, Team Coops inc possesses more
production capacity than Team TopLine. Therefore, Team Coops inc is required to generate a higher level of
sales than Team TopLine in order to amortize the costs associated with their additional capacity. Given this
notion, Team Coops inc would be hurt relatively more than Team TopLine if it did not generate a high level of
sales. Realizing this Team TopLine lowered its prices stealing demand away from Team Coops inc thus
preventing them from generating the sales necessary to amortize the large number of plants they operate.
Although this may have hurt Team TopLine in an absolute sense, it benefited Team TopLine on a relative
basis. Distinguishing between absolute and relative is they key behind “Game Theory” and the single most
important factor behind Team TopLine’s success
3.3 Management’s Discussion and Analysis
Global Market Conditions
The cell phone market has been plagued by four factors; weak demand, oversupply,
price competition, and short product life cycles. These factors have depressed returns
causing the virtual bankruptcy of four of the eight companies in the market. Given
that these firms are bankrupt, they will be expected to leave the market which will
help improve returns. With eight competitors, the cell phone industry resembles a
perfectly competitive market. Perfectly competitive markets are not able to support
the level of research and development necessary to meet customer needs. As
companies leave the industry the market will being to resemble an oligopoly. An
oligopoly market structure will reduce price competition and lengthen product life
cycles. Both of these factors will help increase returns.

Product Portfolio
Team TopLine offers its customers only the most technologically advanced cell
phones. Selling both technology 4 and technology 3, Team TopLine targets the
highest growth markets. By doing this it avoids selling older technologies with
negative growth rates. When a technology enters the later stage of its product life
cycle production costs among those producing the technology converge. As firms
continue to produce an aging technology they move into the flatter portion of the
production cost curve. When this occurs Team TopLine’s production cost advantage
ceases to exist. This notion becomes clear when observing production costs for
technology two. The range between production costs for technology two is $6. When
every Team has the same cost structure, the ability to earn excess returns is removed
thus companies selling this technology become relegated to mediocrity.

Foreign Operations
Team TopLine manages its global operations to maximize flexibility. By producing
all technologies in both the U.S. and Asia, Team TopLine is able to shift production
to take advantage of changing market conditions. This helps minimize the negative
effects of market specific occurrences such as increasing tariffs, rising
transportation costs, and labor disputes. In order to deal with the higher Asian
production costs, Team Green shifted production of technology 4 to the United
States. This enabled Team TopLine to sell technology 4 cell phones in Europe at a
lower cost than its competitors, who were able to produce only in Asia. The ability
to quickly shift production from one market to another is a key trait of a
transnational organization.

Research and Development

At the center of Team Top Line’s production cost focus is R&D. Without R&D,
Team Green would not have early access to technologies that allow them to move
further and faster down the production cost curve than their competitors. The amount
spent on R&D and licensing is not as important as how and when the spending
occurs. In order to take full advantage of the benefits of R&D companies must focus
on careful planning. Not having the ability to produce an emerging technology in its
acceptance stage places a company at a severe disadvantage for that technology’s
entire life.Without planning, companies is forced to make large, lump sum
expenditures to acquire the ability to produce new technologies. These expenditures
could be spread over several years to minimize the overall cost of acquiring these
technologies.

Market Share
Team Top Line is focused on maintaining the largest aggregate market share
even if it means sacrificing short-term profitability. Having a large market share
increases its control of the market.
Improves in later rounds. Thus creating a spiral-effect: increasing market share, which
increases demand, which then increases market share. In addition to increasing
demand, market share represents higher production. As stated above, high production
means lower
3.4 DECISION –ROUND WISE

ROUND -1
Demand:
We estimated demand on the basis of market condition. So, We are focusing only tech1 and
tech2 products in all areas.

Production:
In production areas (USA, Asia) that we supply to the three market areas. In case the inventories
are not enabled and you overestimate your demand and make too high production decisions, the
production will be reduced automatically to match the demand.
Here we choose which technologies to produce in each production line and how much of the
production line capacity you allocate to each product.
Here we decide how much production is allocated to contract manufacturers. Only
technologies chosen for production at your own production lines can be allocated.
There is a limit how much you can choose to contract manufacture during each round.
The cost of contract manufacturing is also given here and it varies according to the
manufacturing amount. In this example, production is allocated to contract
manufacturers in USA and Asia.

Planning

INVENTORIES

The beginning and ending inventory figures are also presented on the production planning page.
Unsatisfied demand is equal to estimated or actual market demand in excess of estimated or
actual sales.
INVESTMENT
Based on future growth expectations decide to invest into new production facilities in
USA and/or Asia. They will be available for production one or two periods from now.

PROCUREMENT

If your Global Challenge course has the social responsibility module enabled.
TOPLINE has Selected the two suppliers in the market.

HUMAN RESOURCE

The human resources function consists of three decisions: number of employees this
round, monthly salary and monthly training budget. The number of employees is
definite and you can always have the amount of workforce you wish provided that
your salary level is high enough. In first round we decided 4000 in wages and 300 in
training budget, and personal turnover is 200.

R&D
In R&D department we introduced two technology and buying new features for tech
2,and adding features in tech 1.

MARKETING

TECH 1
In USA we sell 2 features tec1 product for 300 RS by 5 600RS promotion .and in
case of Europe we sell tech1 160 Rs for 7600 RS promotion . asia will sell tec 1 for
2200 for 1600.
TECH 2
IN USA sell one features product in RS 350 for 6000 promotion ,and the asia sell
2500 in 16 500 promotion , Europe sell the product in 200 for 7 700 promotion.

LOGISTICS
Since we manufacture products in USA so decide to sell the products from that
region only

FINANCE
We adding 20000 in long term debt And 10000 in issue of shares to public in the
market.

ROUND 2
DEMAND
We allocate the demand according to the market condition. We try to increase the
market share in the market.
PRODUCTION
We allocated 53% and 47% of estimated demand in tech1 and tech2 through in-house
manufacturing. We have a capacity of 6600k units in USA in which we utilized 100%
for production. .We choose Component supplier 1 & 2 as our suppliers since they are
having the good social responsibility.

HR
We increasing the training budget 300 to 400.adding personnel 200 to 500 in this
round.

R&D
In this round we adding tech 1 and tech 2 features.

MARKETING

In this round we sell two product tech 1 and tech 2.

TECH 1
To sell the product with 2 features in usa for RS 330 we add 30 RS extra with
5 600 promotion charge, And ASIA sell the product for RS 2300 with 16 500
promotion, Europe sell 175 with same promotion charge.
TECH 2
USA sell the product with one feature in 450 RS with 6 500 promotion , in case of
Asia sell the product in 2700 in 16 600 promotion; Europe will sell the product in 230
RS.

LOGISTICS

No changes Remains Same

FINANCE
We adding 50000 in long term debt And 10000 in issue of shares to public in the
market.

ROUND 3
DEMAND
We estimated demand on the basis of market condition. So, We are focusing tech1
and tech2 products in all areas.We maximixe the demand in all areas.

PRODUCTION
We allocated 52% and 30% of estimated demand in tech1 and tech2 through in-house
manufacturing.
HR

We increasing 50 persons in R&D IN THIS ROUND,

R&D

increase the features in tec 1 and tech 2.

MARKETING

We increase the price our prodcuts in every region.

LOGISTICS

Since we manufacture products both USA and Asia .So we decide to sell tech1
products from USA region and Tech2 products from Asia Region.

FINANCE

No changes Remains Same

ROUND 4
DEMAND
In production areas (USA, Asia) that we supply to the three market areas. In case the
inventories are not enabled and you overestimate your demand and make too high production
decisions, the production will be reduced automatically to match the demand.

PRODUCTION

We allocated30 % and 29.7% of estimated demand in tech1 and tech2 through in-
house manufacturing. We have a capacity of 6600k units in USA in which we utilized
100% for production. .We choose Component supplier 1 & 2 as our suppliers since

HR
In this round we increase the persons and wages.

R&D
We introduce tech 3 and its features in this round.
MARKETING
As per the features we increase the price of product. In case of tech 1 we add three
features and in tech 2 we add two features.

LOGISTICS
Since we manufacture products both USA and Asia .So we decide to sell tech1
products from USA region and Tech2 products from Asia Region.

FINANCE
We buyback 1000k shares

ROUND 5
DEMAND
Since Tech3 demand is high. We estimated demand on the basis of market condition.
So, We are focusing tech2 and tech3 products in all areas as per the market demand.
We maximize the demand in all areas.

PRODUCTION
We allocated16.5% and 40% of estimated demand in tech1 and tech2 through in-
house manufacturing. We have a capacity of 6600k units in USA in which we utilized
100% for production. .We choose Component supplier 1 & 2 as our supplier .

HR

Personal layoff is 4 in this round remaining same .

R&D
Add tech 3 features in all area.
MARKETING

We increase the price our prodcuts in every region.

LOGISTICS

Since we manufacture products both USA and Asia .So we decide to sell tech1
products from USA region and Tech2 products from Asia Region.

FINANCE

We buyback 1000k shares. we pay 6000 dividend in this round.

ROUND 6

DEMAND

Since Tech3 demand is high. We estimated demand on the basis of market condition.
So, We are focusing tech2 and tech3 products in all areas as per the market demand.
We maximize the demand in all areas

PRODUCTION
. We allocated30% and 25% of estimated demand in tech1 and tech2 through in-house
manufacturing. We have a capacity of 6600k units in USA in which we utilized 100%
for production. .We choose Component supplier 1 & 2 as our supplier .

HR
This round the estimated tournover is 10%, Recruitments + / layoffs is 93.
Reduce the wages is 4000 and also reduce the training budget.

R&D
Increase features of the product
MARKETING

We reduce the price in all product in all area for improving the sales in the market.

LOGISTICS
No changes Remains Same

FINANCE
We decrease the longterm shares in 10000 and issuing shares and dividend
ROUND 7
DEMAND
Increasing the demand as per the market condition

PRODUCTION
We allocated 45% and 50% of estimated demand in tech1 and tech2 through in-house
manufacturing. We have a capacity of 6600k units in USA in which we utilized 100%
for production. .We choose Component supplier 1 & 2 as our suppliers.

HR
This round the estimated tournover is 10%, Recruitments + / layoffs is 93. Reduce the
wages is 4000 and also reduce the training budget.

R&D
We introduce tech4 and its features in this roung for making profit .
MARKETING

We add small changes in price of the product.

LOGISTICS

Here we choose in which order you will satisfy your demand in the markets separately
for both production areas and for all relevant technologies. For example you may have
chosen 1.USA, 2.Asia, 3.Europe for Tech 1 production from the USA, meaning that

US made Tech1 products are first delivered to the USA, then to Asia, and finally to
Europe.

FINANCE

No changes Remains Same.

Round 8

Demand
According to the market condition we fix the demand for increasing the sales in the
market

PRODUCTION

In production department there are three area planning ,inventory ,investment,

procurement .in planning area USA has been produced Tech 1,Tech 2,Tech 3,Tech 4
and Asia and Europe also produced in produced Tech 1, Tech 2,Tech 3,Tech 4, in last
round Asia,Usa sell the tech 2 and tech3 there not occurred by the unsatisfactory
demand team Topline choose two suppliers in the market. The company is running
just in time production process and there are no finished goods inventories. If the
initial demand estimation is too high, the production department will automatically
decrease the production volumes according to the actual demand.
HR
Team Topline will requiting 350 persons in round eight and round seven Team
Topline were allocate the salary 4000 in each personal and Topline will spent 300
training budget of each person almost team Topline spent the cost 27710 in last round
100 were allocated in total persons day.

R&D
R&D is extremely important for Topline, because of the dynamic nature of the industry.
Consumers continuously demand new products and the margins from old products decline
rapidly due to tight competition. The companies have a choice of performing their own R&D or
outsourcing the process by purchasing technology licenses for the technologies and their related
features.in R&D department team Topline has developed 4 technology in Asia and USA, Europe
in tech 2 we add two features and in tech 3 we add three features, in the case tech 1 Team
Topline add 4 features and in Tech 4 add one features in the market

MARKETING

In last round we reduce the price of the product and decrease the training budget of the employee

LOGISTICS
Transportation to export markets is handled by an independent freight company and the cost of
the service cannot be influenced by the teams. The total logistics cost per unit is transportation
cost + tariff. There is no logistics cost involved when the good is manufactured and sold in the
same area. Team Topline Tech 3 Tec 4 not sold in any market area. And Tech 1USA to ASIA to
Europe Tech 2 sold in Asia to Europe to USA .
FINANCE

Team Topline have no short term loan .And long term loan was 3,89,789 in To line. Team
Topline 54,680 was paid. share capital was 9,40,100 . In Team Topline have no income taxes.
Financing decisions are typically the last set of decisions that you are making.

Market conditions of Round1 to 8:

Round -1
Demand
The demand for mobile handsets in all three markets is expected to grow quite rapidly
as customers believe that an increase in competition will lead to lower prices.
Analysts are expecting that sales growth will be very strong in all markets. Asia is
forecasted to experience growth within a range of 25-30%, Europe within 6-10%, and
the USA within 15-20% for the round. A market research report by Tecno Analytics
Inc. (TA) found that especially in Europe and Asia, the hype around the next
generation of handsets (Tech 2) is driving customers peanuts, according to CEO
Bruce Summersteen. TA provided 100 Asian and 100 European hardcore technology
consumers with Tech 2 handsets for a week to evaluate the feasibility of introducing
the new technology to the market. Two weeks after the experiment, the group was
called back and all but two in the test groups were exhibiting serious
WITHDRAWAL symptoms. The most common symptoms were nausea, depression,
sleeping disorders, loss of appetite, weight loss, and headaches.
Costs
Political tensions between USA and the government of China have caused the tariffs
for American goods exported to the Asian continent to almost double from $7 per
handset last year to $12 this year. There are no notable changes in production costs.
Finance
The European Union has reached a common tax agreement unifying corporate tax
rates at 31% throughout Europe. Economists believe that Europe is jeopardizing its
already shaky position in the global marketplace by further increasing its high tax
level. The Euro is expected to fall.
Social responsibility
So far consumers have not really paid attention to environmental issues or the
working conditions of global telecommunications manufacturers. Nevertheless, there
are signs of rising awareness amongst consumers as environmental groups have
published reports of possible mismanagement at suppliers’ sites. Environmentalists
have released stories to the media regarding suppliers’ working conditions and
environmental negligence. As a result, a small negative effect for demand is forecast
when using badly rated suppliers. The aforementioned changes in customer behaviour
are most apparent in Europe, with the USA affected to a much smaller extent. In
contrast to developments elsewhere, Asian customers currently seem very much

indifferent to social responsibility issues. It is recognized that to preserve the

company’s smooth operational reliability, at least two component suppliers are
needed. If fewer than two are selected, production costs can be expected to increase.

Round 2
Demand
Due to sudden breakthroughs in network technology, Europe and USA are now able
to support Tech 4 mobile phones. The R&D expenses for developing the new
technology are believed to be enormous. The phenomenal growth experienced last
year seems to be slowing down a bit. However, growth is expected to remain strong at
least for a couple of years. Demand growth in USA is estimated to be between 7-10%,
in Asia between 17-20%, and in Europe roughly 5%. Tecno Analytics Inc., the
research group, believes Tech 2 is now more attractive than ever, particularly in Asia.
Costs
Last week the United States matched the tariff for Asian goods imported to the US
at $12 per handset in an effort to offset the building trade imbalance. William
Cotledge at the Foundation for a Less Uncertain Tomorrow (FLUT), the Washington,
D.C., headquartered think tank, commented on the current world order: “in our view,
it is quite possible that the situation may escalate further in the next few years.” A
reliable source suggests your competitors are building factories in Asia to offset the
effects of the current foreign trade situation. There are new players in the sourcing
market and thus, outsourcing capacity is up by 9%. At the same time, production costs
are up 2%.

Finance
USA and Asia have in turn increased their corporate tax rates to 38% and
18%, respectively. The European Union has reached a common tax agreement
unifying corporate tax rates at 31% throughout Europe. Economists believe that
Europe is jeopardizing its already shaky position in the global marketplace by further
increasing its high tax level. Euro reverses its downturn against both the USD and
RMB.
Social responsibility
Customer reactions caused by the environmental issues have started to
dilute. Consequently, the potential impact on demand from the environmental
negligence highlighted previously is predicted to decrease. The marketing department
has calculated that demand will be potentially affected by around 2-3% in Europe,
1.5-2.5% in the USA and approximately 1% in Asia. The currently preferred method
of environmental groups is to target specific suppliers, publish revealing information
about their manufacturing processes to the press, and promote boycotts of companies
using those suppliers.
Round -3
Demand
Civil war has erupted in Oilistan, known for its vast natural resources. Rebels in the
relatively poorer northern territory have kidnapped high-ranking government officials.
The southern territory has begun military operations as retaliation. As a result, the
flow of oil has been cut off to foreign countries. 5000 UN peacekeepers have been
dispatched to cool down the situation. Demand growth has slowed down as the global
political uncertainty has caused investors and consumers alike to worry. Growth in the
USA is estimated to be slightly positive, in Asia between 5-8%, and negative in
Europe which was affected most heavily by the disruption in the flow of oil.
Costs
The war caused a surge in oil prices which in turn has stepped up transportation costs
by almost 15%. The increase in oil prices is expected to extend to production and
outsourcing costs as well, but to a more limited extent. Economists at Gloomburg.com
believe the situation in Oilistan will be settled soon, and with it the oil price will level
off once again. Outsourcing capacity has again risen by 13% in the USA and 10% in
China.
Finance
A tax reform in China causes the corporate tax rate to rise to 19%. The Euro is
expected to fall dramatically against the USD whereas the RMB should strengthen
when compared to the USD. The European Central Bank has raised its interest rates
by 0.5% in order to cut off the devaluation of the euro. In US and China the interest
rates remain unchanged for the moment.
Social responsibility
An exposé by environmental groups has resulted in major news stories regarding the
practices of some of the main component suppliers to the mobile phone industry. As a
result, there have been some rather radical changes in the image of these companies
which will in turn affect demand.
Round 4
Demand
The war in Oilistan is over and oil exports have returned to normal levels. There are
however other news impacting the demand of handsets: It has already become a
standard that passengers can freely use mobile phones on airplanes. Now there has
been a suspicious case regarding an airplane crash in southern China. The plane had
crashed immediately after taking off, but luckily the amount of casualties was rather
limited. Some of the survivors said that they had seen a mobile handset exploding
while a passenger was using it intensely for video-conferencing. This event was
widely published all over the world and it has tamed the markets for new handsets. In
the USA the demand for handsets is expected to decrease by about 3% and in Asia by
about 7%. European demand is expected to remain unchanged

Costs
Transportation costs diminish by approximately 6% as the price of oil takes corrective
downward action. Production costs are expected to remain constant. Outsourcing
capacity continues to rise: expected capacity is 13% in USA and 19% in China. As a
result, outsourcing costs have fallen 4-6%.
Finance
Once again the corporate tax-rate in Asia is raised. It is now up to 22%. Concerns
about the competitiveness of the Chinese economy results in the Central Bank of
China selling a large amount of Rmb into the FX market. Consequently Rmb falls
nearly 10% against USD. The Euro rebounds. Interest rates are up half a percentage
point in China, and up a quarter in the USA. European interest rates are down a
quarter.
Social responsibility
Mounting public pressure and media interest has led most suppliers to try and improve
their social responsibility processes and standards. However, this has had a minimal
affect on consumers as many view the changes as nothing more than a PR stunt.

Round -5
Demand
Turmoil around exploding handsets has settled. Investigations concluded that there
was no explosion on the plane, but someone had placed an opened durian fruit in the
cockpit and both the captain and the co-pilot lost their consciousness due to the smell
of the fruit. Contrary to handsets, demand is exploding for the coming round: growth
rates of 15% in Europe, 20% in the USA, and over 40% in Asia are expected.
Costs
The Chinese-US predicament escalates. The USA sees an increase of tariffs to 15$
per handset as a way to further weaken the Chinese economy. China retaliates by
matching the US tariff. Production costs are expected to fall in the US by 5% and to
remain level in Asia. Last period some of your sourcing companies went out of
business due to heavy price competition in an industry that is already operating on
thin margins. Therefore, outsourcing capacity has fallen by 15% and as a result
outsourcing costs are up close to 10%.
Finance
The RMB continues to devalue compared to the USD, Euro strengthens. Interest rates
are unchanged in the USA, and Europe, but up a quarter in Asia.
Social responsibility
There have been notable improvements made by suppliers in their commitment to
responsible environmental practices throughout their supply chain. The upshot of
these changes in both attitude and processes is that their production capacity has
decreased significantly. For mobile phone manufacturers this means the need to
diversify procurement to at least three different suppliers to maintain their own
operation levels.

Round -6
Demand
Robust market growth rates are expected to gradually decline over the next few years
as the markets begin to mature. Europe is expecting a growth rate of roughly 15%,
USA just under 20%, and Asia of over 30%. Recent market research implies that
particularly Europeans are highly appreciative of the highest technologies. This comes
along with the realization that Tech 3 has been a “lemon” in the USA, according to
Tecno Analytics.
Costs
Production costs as well as outsourcing costs are down this period in Asia.
Outsourcing costs are up 2% worldwide. Meanwhile the government of Nepal
announced that the population of gorillas is decreasing to near extinction. This is
happening because the jungle where gorillas live is being destroyed while extracting
tantalum, a crucial metal component in production of mobile phones. Together with
the world wildlife foundation, the government of Nepal has been able to justify certain
fees to mobile phone producers, which will reflect in the increased fixed costs for
every production plant.
Finance
The Euro appreciates against the USD again. At the same time, RMB is gaining its
strength against the USD, up almost 10% from last year. The US Federal Reserve
reacts to signs of inflation by increasing the interest rates by half of a percentage
point. Europe and Asia follow and raise their rates accordingly.
Social responsibility
Suppliers are still wrestling with the new processes and facing pressing issues while
adapting to new environmental standards. Therefore, they have not been able to
increase production capacity to pre-crisis levels. Additionally, the decrease in capacity
has, in a straightforward manner, affected the profitability of suppliers, who have in
turn increased their prices to offset some of the accrued costs.

Round -7
Demand
Sales growth is between 8% and 15% in all markets. In line with previous
information, growth figures are leveling off.
Costs
The conflict between the US and China has for some time now been called a “trade
war” by the media. Now, the situation has escalated even further. Both countries have
raised the tariffs to 25 $ on routes from USA to Asia and Asia to USA. Outsourcing
costs are falling a bit as there is a large increase in outsourcing capacity. As the
markets continue to mature, the make or buy decision will be of greater importance in
the future. Outsourcing capacity is expected to rise at a high rate enabling a higher
reliance on outsourcing.
Finance

The USD gains on both the Euro and the RMB. Interest rates fall in all three markets.
Social responsibility
Turmoil around social responsibility issues has stabilized for now. Most of the
suppliers are perceived sufficiently well by consumers and environmental groups
alike. The rise of a new middle class in Asia has led to increased levels of awareness
and concern in that region regarding environmental issues. It is expected that their
consumer behaviour will follow a similar path to that seen earlier in the USA and
Europe.
Round -8

Demand
It seems that the market growth has leveled off to a 3-7% range for some time except
for in Europe where the political situation has worsened the supply of mobile phones.
For the time being, talks of
European growth figures are merely wishful thinking: demand drops by 15%.
Costs
The US has presidential elections. The new president Jonathan Walker was
previously the US Ambassador to China. With his influential connections in the
Chinese government, Pres. Walker has been able to smooth out the situation and reach
an agreement to abolish tariffs between USA and China. Europe however, has been
making its situation much worse. The Scandinavian leaders have criticized the US on
its pollution levels and China on its breach of human rights. The EU takes a political
stand and sets sanctions on goods from both the US and China. This has caused a
tariff of 20 USD per handset for incoming shipments which is estimated to have an
adverse effect on European demand figures. Outsourcing capacity is up 25% and as a
result outsourcing costs fall by 4%.
Finance
The RMB surges against both euro and USD and the euro falls drastically (10%). The
ECB raises interest rates in Europe by 0.75%.
Social responsibility
Suppliers have been able to streamline their processes by cutting costs and are
expected to now invest in building new capacity. We can expect to see the effects of
their new capacity in the coming years.
CHAPTER IV
4.1 DATA ANALYSIS AND INTERPRETATION
HUMAN RESOURCES
TABLE;1

PERSONALTOURNOVER R&D PERSONNEL EFFICIENCY

ROUND
OWN MARKETAVERAGE OWN MARKET AVERAGE

1 7 7 0.95 0.95

2 6 5 0.98 0.98

3 7 8 0.99 0.99

4 5 7 0.99 1

5 3 6 1 1

6 5 7 1.02 1
7
8 6 0.99 1
8
6 7 0.98 0.98

CHART

ROUND 1
ROUND 2

ROUND 3
ROUND 4

ROUND 5
ROUND 6

ROUND 7
ROUND 8

4.2. production
ROUND1

ROUND 2

ROUND 3

ROUND 4
ROUND 5

ROUND 6

ROUND 7
ROUND 8

4.3. R&D

ROUND TECH 1 TECH 2 TECH 3 TECH 4

THIS NEXT THIS NEXT THIS NEXT THIS NEXT

ROUND ROUND ROUND ROUND ROUND ROUND ROUND ROUND

1 2 2 1 1 0 0 0 0

2 2 3 1 2 0 0 0 0

3 3 4 2 3 0 0 0 0
 4 4 4 3 3 0 1 0 0

5 4 4 3 3 1 2 0 0
6
4 4 3 3 2 2 0 0
7

4 4 3 3 3 3 1 1

4 4 3 4 2 2
8 3 3

ROUND 1

ROUND 2

ROUND 3
ROUND 4

ROUND 5

ROUND 6
ROUND 7

ROUND 8
4.4 LOGISTICS

ROUND 1
ROUND 2

ROUND 3

ROUND 4
ROUND 5
ROUND 6

ROUND 7
ROUND 8

4.5.FINANCE
Round 1

Round 2
Round 3

Round 4

Round 5

Round 6
Round 7

Round 8
CHAPTER V
5.1 FINDINGS
Round 1 -8

Production
Here we choose which technologies to produce in each production line and how much
of the production line capacity you allocate to each product. With two areas and two
production lines in each area we can do any combination of four technologies. In this
round, the production lines 1 and 2 are in use both in USA and Asia.
When The Team Topline are deciding whether you should put a buffer in your
capacity allocation in order not to lose sales or whether you should go without any
excess capacity you need to compare the opportunity cost of lost sales with the cost of
extra capacity. Opportunity cost for lost sales is equal to the lost sales margin for each
product that you do not sell and the cost of extra capacity equals to the cost of having
to cut the production during the round.
production is complicated and high costs are incurred in the beginning phases of the production
of new models.In production department there are three area planning ,inventory ,investment,
procurement .in planning area USA has been produced Tech 1,Tech 2,Tech 3,Tech 4 and Asia
and Europe also produced in produced Tech 1, Tech 2,Tech 3,Tech 4, in last round Asia,Usa sell
the tech 2 and tech3 there not occurred by the unsatisfactory demand team Topline choose two
suppliers in the market. The company is running just in time production process and there are no
finished goods inventories. If the initial demand estimation is too high, the production
department will automatically decrease the production volumes according to the actual demand.

INVENTRY
The beginning and ending inventory figures are also presented on the production
planning page. Inventory management does not require any active input from the
participant.
Planned inventory is the same as previous round ending inventory. Beginning
inventory consists of the products that were not sold on the previous rounds and
remain in the inventory available for selling on all subsequent rounds. Ending
inventory highlights the amount of products that would remain in the inventory after
the current round if the same estimates end up being accurate. Unsatisfied demand is
equal to estimated or actual market demand in excess of estimated or actual sales.

INVESTMENT
Based on your future growth expectations you can decide to invest into new production facilities
in USA and/or Asia.
PROCUREMENT

Find detailed information on the procurement page under the production tab. In the procurement
page you get to decide which component suppliers you want to subcontract and the option to
order a study on any of the suppliers. Decide which suppliers to contract. Minimum number of
suppliers needed is shown at the bottom of the screen. study on conditions at single or multiple
suppliers’ facilities. Conducting an objective study reveals the direction that social responsibility
standards and unit costs are expected to progress in the near future. This is especially beneficial
in case you are planning to change suppliers, as there is a cost associated to opening a new
supplier line. Results of the study are available one round after it has been ordered, and the
results reveal information concerning the two rounds after that.

HR

In hr department to hire R&D personnel to handle the research and development

function in addition to buying technology and design licenses. This will alter the in-
house development detailed in the next chapter.
Costs from human resources include salary, other associated employment costs,
training, recruitment, layoff and other R&D costs. All of these items are included in
research and development costs on the income statement. We can find more
information about costs by clicking the parameters tab at the bottom of the page.
Key issues to consider in human resources include employee turnover and efficiency.
In round seven the team TOPLINE can be reduce the salary and training budget. Team
Topline will requiting 350 persons in round eight and round seven Team Topline
were allocate the salary 4000 in each personal and Topline will spent 300 training
budget of each person almost team Topline spent the cost 27710 in last round 100
were allocated in total persons day.

3.R&D
There are two ways of improving your company's technological capabilities: own R&D and
license purchases. Own R&D has a one period delay before the technologies and features
become available for production. License purchases are available immediately. They are both
substitutable and complementary ways of building competence, which means that you can first
invest to your own R&D then decide to buy a license and then improve the technology further by
your own R&D again. We decided to buy two technology in two round and moreover improving
the features of the technology. The companies have a choice of performing their own R&D or
outsourcing the process by purchasing technology licenses for the technologies and their related
features.in R&D department team Topline has developed 4 technology in Asia and USA, Europe
in tech 2 we add two features and in tech 3 we add three features, in the case tech 1 Team
Topline add 4 features and in Tech 4 add one features in the market.
LOGISTICS

Here we choose in which order you will satisfy your demand in the markets separately for both
production areas and for all relevant technologies. For example you may have chosen 1.USA,
2.Asia, 3.Europe for Tech 1 production from the USA, meaning that US made Tech1 products
are first delivered to the USA, then to Asia, and finally to Europe. This decision is only relevant
if your global supply is not enough to fully satisfy your global demand. If that should happen,
supplies will first be cut from the third market (Europe), then from the second market (Asia) and
lastly from USA. Transportation to export markets is handled by an independent freight company
and the cost of the service cannot be influenced by the teams. The total logistics cost per unit is
transportation cost + tariff. There is no logistics cost involved when the good is manufactured
and sold in the same area. Team Topline Tech 3 Tec 4 not sold in any market area. And Tech
1USA to ASIA to Europe Tech 2 sold in Asia to Europe to USA .

FINANCE
In addition to income financing, the companies can obtain financing from equity investors and
lending institutions. The companies are listed on the stock exchange, enabling effective equity
financing by issuing shares. Shareholders expect a return on the equity invested in the form of
dividends and capital gains. Over the past few years, the industry has been in a rapid growth
phase, and shareholders have not been able to enjoy large dividends. Team Topline have no short
term loan .And long term loan was 3,89,789 in To line. Team Topline 54,680 was paid. share
capital was 9,40,100 . In Team Topline have no income taxes. Financing decisions are typically
the last set of decisions that you are making.

Round 1: In round 1 we randomly our values as per the market conditions. But we gain
maximize the profit. And sales in the market

Round 2: After getting results of round1 we know how to fix demand and production value and
we use correct market strategy to fix our values. We add tech 1 and tech2 in the market ,and add
features.

Round 3: Our market share also good in previous round. so we thought to increase the demand
of our production. Based on the demand also we increase our production. But decrease the sales
in the market.

Round4: We face some less our tech2 products not sell in Europe. But we analysis we get to
know about we are not increasing the promotion value.
Round 5: In this round also we increase our productions not caring about our not soled products,
and we decrease the previous price and promotion and wages.

Round 6: we face large loss in excess inventory. And we allocate the dividend and buyback
shares in this round and also increase the features of all product .it will increase the sales and
profit of the company

Round7: we use strategy in this round we decrease all the price and promotion and training
budget and focus on the competitor according to the competitor price we fix a price and also
introduce the tech 4 in this round

Round8: in last round we achieve favourable sales and profit of this round

Income and Cost Structure

5.2 CONCLUSION
By this game I learn about real business situation. How to implement the good marketing
strategy. How to make decisions for sustain in the market. How to take a decision in the team.
Coordination each department and correct decision make company sustain in the market focusing
on the Competitor’s strategy increase our market share better than theirs. Replace the old person
by new technology increase our production. Increase the new feature in the product impact on
the sales of the product as well as good sustainability in the market