河南省第二届”子遥杯“商业精英挑战赛比赛案例 The training and marketing proposal

At a recent operation meeting the Sales and Marketing Director pointed out that certain segments of the sales portfolio are underperforming, and rival companies, which are spending more on specific promotions, are potentially eroding N’s market share. He has requested a Z$ 45.0 million increase in his promotion budget for the current year. He indicated that sales volumes of womenswear will increase by 15% on average and menswear by 5% on average for the whole year 2013/14, (based on the same sales and profitability analysis as for the year ended 31 March 2013), if these further campaigns are run successfully.

在最近召开的一次会议上，市场营销部主任指出由于一些销售活动没有发挥应有的作用，对手企业抢占了N公司的部分市场份额。他要求13-14年度Z公司实现4500万美元的销售增长。女装的销售量要增加15%，男装增加5%。

Both the HR Director and the Sales and Marketing Director also expressed an urgent concern that a more comprehensive training for the sales staff is very crucial so that N Company could be more customer focus. The HR Director proposed special training on relationship marketing, value chain analysis, and direct product profitability etc, could be of value to the front-line and back-office staff. The Marketing Director agreed with the HR Director and considered that this sales training should require urgent and utmost attention and a conservative budget of at least Z$10 million should be allocated, for a significant sales increase in near time.

人力资源部与市场营销部主任都认为应该对销售人员进行更加综合的培训。人力资源部主任指出要在客户关系管理，价值链管理，产品盈利能力分析等方面对一线销售人员以及行政人员进行专门培训。市场营销部主任同意这一提议，并指出至少会为这一培训项目提供1000万美金的预算。 The Financial Director (FD) is under pressure to sign off on these, but is concerned that this would represent an increase of around 30% on the marketing spend for the year and also recalls the Merchandising Director’s observations about weak trading performance of some of the clothing lines. The FD has asked you to analyse and recommend whether this marketing and training campaign should be pursued.

财务部总监在签字同意时面临一些压力，他指出这会增加30%的额外花销，并且会显示出商务部总监在服装部门的监管不到位。因此，财务部要求你做出分析，并给出建议，是否要签署同意这些新的提案。

Budget forecast

It has been a usual practice for N Company to base division’s performance on pre-set target. The Budget Manager (BD) is aware that if employees were given full responsibilities in preparing the budget, there bound to be slacks in the budget and to the best of his belief, is not ethical and may lead to overstating expenses and understating revenue. In preparing the budget of current year, the BD assigned each division manager a target annual return of 15% based on their controllable factors such as investment or revenue. In addition, the BD set up a special bonus equal to 1% of the profit before tax to be allocated to all managers who are able