%PDF-1.6
%
1 0 obj
<> endobj
3 0 obj
<>/Font<>>>/Fields[]>> endobj
7 0 obj
<>stream
2022-01-12T13:03:29-05:00
2022-01-12T13:03:29-05:00
2022-01-12T13:03:29-05:00
Adobe Acrobat Pro 11.0.23
application/pdf
fergusonf
uuid:e96276e1-6b1c-4629-af7a-d127f539a6b3
uuid:6a0a19e8-6c10-4bfc-bbcc-b751e26da4e3
Adobe Acrobat Pro 11.0.23
endstream
endobj
8 0 obj
<> endobj
2 0 obj
<>
endobj
13 0 obj
<> endobj
9 0 obj
<< /A 13 0 R
/Count 2/First 15 0 R
/Last 15 0 R
/Next 16 0 R
/Parent 8 0 R
/SE 17 0 R
/Title(IFB4 22V1 cover \(flat\))>> endobj
15 0 obj
<> endobj
19 0 obj
<> endobj
18 0 obj
<< /A 19 0 R
/Parent 15 0 R
/Title(Blank Page)>> endobj
21 0 obj
<> endobj
16 0 obj
<< /A 21 0 R
/Count 7/First 23 0 R
/Last 24 0 R
/Next 25 0 R
/Parent 8 0 R
/Prev 9 0 R
/SE 26 0 R
/Title(IFB4 2022 ch 0 v1)>> endobj
27 0 obj
<> endobj
23 0 obj
<< /A 27 0 R
/Next 28 0 R
/Parent 16 0 R
/Title(Technology Plan 1)>> endobj
29 0 obj
<> endobj
28 0 obj
<< /A 29 0 R
/Next 30 0 R
/Parent 16 0 R
/Prev 23 0 R
/Title(Capital Plan 2)>> endobj
31 0 obj
<> endobj
30 0 obj
<< /A 31 0 R
/Next 32 0 R
/Parent 16 0 R
/Prev 28 0 R
/Title(People Plan 3)>> endobj
33 0 obj
<> endobj
32 0 obj
<< /A 33 0 R
/Next 34 0 R
/Parent 16 0 R
/Prev 30 0 R
/Title(Revenue Plan 4)>> endobj
35 0 obj
<> endobj
34 0 obj
<< /A 35 0 R
/Next 36 0 R
/Parent 16 0 R
/Prev 32 0 R
/Title(Intermediate Planning 5)>> endobj
37 0 obj
<> endobj
36 0 obj
<< /A 37 0 R
/Next 24 0 R
/Parent 16 0 R
/Prev 34 0 R
/Title(Short-Term Planning 6)>> endobj
38 0 obj
<> endobj
24 0 obj
<< /A 38 0 R
/Parent 16 0 R
/Prev 36 0 R
/Title(Blank Page)>> endobj
40 0 obj
<> endobj
25 0 obj
<< /A 40 0 R
/Count 55/First 42 0 R
/Last 43 0 R
/Next 44 0 R
/Parent 8 0 R
/Prev 16 0 R
/SE 45 0 R
/Title(IFB4 2022 ch 1 v1)>> endobj
46 0 obj
<> endobj
42 0 obj
<< /A 46 0 R
/Next 48 0 R
/Parent 25 0 R
/Title(Learning objectives)>> endobj
49 0 obj
<> endobj
48 0 obj
<< /A 49 0 R
/Next 50 0 R
/Parent 25 0 R
/Prev 42 0 R
/Title(I. Overall philosophy)>> endobj
51 0 obj
<> endobj
50 0 obj
<< /A 51 0 R
/Count 8/First 52 0 R
/Last 53 0 R
/Next 54 0 R
/Parent 25 0 R
/Prev 48 0 R
/Title(II. Why a technology plan)>> endobj
55 0 obj
<> endobj
52 0 obj
<< /A 55 0 R
/Next 56 0 R
/Parent 50 0 R
/Title(A. Avoid crisis management)>> endobj
57 0 obj
<> endobj
56 0 obj
<< /A 57 0 R
/Next 58 0 R
/Parent 50 0 R
/Prev 52 0 R
/Title(B. New equipment is purchased as part of the plan)>> endobj
59 0 obj
<> endobj
58 0 obj
<< /A 59 0 R
/Next 61 0 R
/Parent 50 0 R
/Prev 56 0 R
/Title(C. Technology is tied to the companys vision)>> endobj
62 0 obj
<> endobj
61 0 obj
<< /A 62 0 R
/Next 63 0 R
/Parent 50 0 R
/Prev 58 0 R
/Title(D. Purchase the correct systems)>> endobj
64 0 obj
<> endobj
63 0 obj
<< /A 64 0 R
/Next 65 0 R
/Parent 50 0 R
/Prev 61 0 R
/Title(E. Save money with better planning)>> endobj
66 0 obj
<> endobj
65 0 obj
<< /A 66 0 R
/Next 67 0 R
/Parent 50 0 R
/Prev 63 0 R
/Title(F. Avoid crises)>> endobj
68 0 obj
<> endobj
67 0 obj
<< /A 68 0 R
/Next 53 0 R
/Parent 50 0 R
/Prev 65 0 R
/Title(G. Better use of staff time)>> endobj
69 0 obj
<> endobj
53 0 obj
<< /A 69 0 R
/Parent 50 0 R
/Prev 67 0 R
/Title(H. Protect against staff turnover)>> endobj
70 0 obj
<> endobj
54 0 obj
<< /A 70 0 R
/Count 3/First 71 0 R
/Last 72 0 R
/Next 73 0 R
/Parent 25 0 R
/Prev 50 0 R
/Title(III. Needs of the plan)>> endobj
74 0 obj
<> endobj
71 0 obj
<< /A 74 0 R
/Next 72 0 R
/Parent 54 0 R
/Title(A. Case study example)>> endobj
76 0 obj
<> endobj
72 0 obj
<< /A 76 0 R
/Count 1/First 77 0 R
/Last 77 0 R
/Parent 54 0 R
/Prev 71 0 R
/Title(B. Need to be nimble)>> endobj
78 0 obj
<> endobj
77 0 obj
<< /A 78 0 R
/Parent 72 0 R
/Title(1. The cloud)>> endobj
79 0 obj
<> endobj
73 0 obj
<< /A 79 0 R
/Count 12/First 81 0 R
/Last 82 0 R
/Next 83 0 R
/Parent 25 0 R
/Prev 54 0 R
/Title(IV. Important technology trends)>> endobj
84 0 obj
<> endobj
81 0 obj
<< /A 84 0 R
/Next 85 0 R
/Parent 73 0 R
/Title(A. Move to the cloud)>> endobj
86 0 obj
<> endobj
85 0 obj
<< /A 86 0 R
/Next 87 0 R
/Parent 73 0 R
/Prev 81 0 R
/Title(B. People want to drive their own choices)>> endobj
88 0 obj
<> endobj
87 0 obj
<< /A 88 0 R
/Next 89 0 R
/Parent 73 0 R
/Prev 85 0 R
/Title(C. Agile development)>> endobj
90 0 obj
<> endobj
89 0 obj
<< /A 90 0 R
/Next 92 0 R
/Parent 73 0 R
/Prev 87 0 R
/Title(D. Be small to be more nimble)>> endobj
93 0 obj
<> endobj
92 0 obj
<< /A 93 0 R
/Next 94 0 R
/Parent 73 0 R
/Prev 89 0 R
/Title(E. Move to a user-driver environment)>> endobj
95 0 obj
<> endobj
94 0 obj
<< /A 95 0 R
/Next 96 0 R
/Parent 73 0 R
/Prev 92 0 R
/Title(F. Mobility)>> endobj
97 0 obj
<> endobj
96 0 obj
<< /A 97 0 R
/Next 99 0 R
/Parent 73 0 R
/Prev 94 0 R
/Title(G. People want an app for everything)>> endobj
100 0 obj
<> endobj
99 0 obj
<< /A 100 0 R
/Next 101 0 R
/Parent 73 0 R
/Prev 96 0 R
/Title(H. Internet of things)>> endobj
102 0 obj
<> endobj
101 0 obj
<< /A 102 0 R
/Next 103 0 R
/Parent 73 0 R
/Prev 99 0 R
/Title(I. Enterprise app stores)>> endobj
104 0 obj
<> endobj
103 0 obj
<< /A 104 0 R
/Next 105 0 R
/Parent 73 0 R
/Prev 101 0 R
/Title(J. Shift from teaching to learning)>> endobj
106 0 obj
<> endobj
105 0 obj
<< /A 106 0 R
/Next 82 0 R
/Parent 73 0 R
/Prev 103 0 R
/Title(K. We are becoming a participatory culture)>> endobj
108 0 obj
<> endobj
82 0 obj
<< /A 108 0 R
/Parent 73 0 R
/Prev 105 0 R
/Title(L. Shift from institutions to networks)>> endobj
109 0 obj
<> endobj
83 0 obj
<< /A 109 0 R
/Count 24/First 111 0 R
/Last 112 0 R
/Next 113 0 R
/Parent 25 0 R
/Prev 73 0 R
/Title(V. Implementing the plan)>> endobj
114 0 obj
<> endobj
111 0 obj
<< /A 114 0 R
/Next 115 0 R
/Parent 83 0 R
/Title(A. Establish leadership and support)>> endobj
116 0 obj
<> endobj
115 0 obj
<< /A 116 0 R
/Count 4/First 117 0 R
/Last 118 0 R
/Next 119 0 R
/Parent 83 0 R
/Prev 111 0 R
/Title(B. Designate a point person)>> endobj
120 0 obj
<> endobj
117 0 obj
<< /A 120 0 R
/Next 121 0 R
/Parent 115 0 R
/Title(1. Future thinker)>> endobj
122 0 obj
<> endobj
121 0 obj
<< /A 122 0 R
/Next 123 0 R
/Parent 115 0 R
/Prev 117 0 R
/Title(2. Reader and learner)>> endobj
124 0 obj
<> endobj
123 0 obj
<< /A 124 0 R
/Next 118 0 R
/Parent 115 0 R
/Prev 121 0 R
/Title(3. Interest in, but not necessarily an expert in technology)>> endobj
125 0 obj
<> endobj
118 0 obj
<< /A 125 0 R
/Parent 115 0 R
/Prev 123 0 R
/Title(4. Servant attitude to the operating departments)>> endobj
126 0 obj
<> endobj
119 0 obj
<< /A 126 0 R
/Count 4/First 128 0 R
/Last 129 0 R
/Next 130 0 R
/Parent 83 0 R
/Prev 115 0 R
/Title(C. Access the resources)>> endobj
131 0 obj
<> endobj
128 0 obj
<< /A 131 0 R
/Next 132 0 R
/Parent 119 0 R
/Title(1. Systems)>> endobj
133 0 obj
<> endobj
132 0 obj
<< /A 133 0 R
/Next 134 0 R
/Parent 119 0 R
/Prev 128 0 R
/Title(2. Hardware)>> endobj
135 0 obj
<> endobj
134 0 obj
<< /A 135 0 R
/Next 129 0 R
/Parent 119 0 R
/Prev 132 0 R
/Title(3. Software)>> endobj
136 0 obj
<> endobj
129 0 obj
<< /A 136 0 R
/Parent 119 0 R
/Prev 134 0 R
/Title(4. Skills and training)>> endobj
137 0 obj
<> endobj
130 0 obj
<< /A 137 0 R
/Count 1/First 138 0 R
/Last 138 0 R
/Next 139 0 R
/Parent 83 0 R
/Prev 119 0 R
/Title(D. What are the needs?)>> endobj
140 0 obj
<> endobj
138 0 obj
<< /A 140 0 R
/Parent 130 0 R
/Title(1. Case study)>> endobj
141 0 obj
<> endobj
139 0 obj
<< /A 141 0 R
/Count 4/First 143 0 R
/Last 144 0 R
/Next 145 0 R
/Parent 83 0 R
/Prev 130 0 R
/Title(E. Explore the solutions)>> endobj
146 0 obj
<> endobj
143 0 obj
<< /A 146 0 R
/Next 147 0 R
/Parent 139 0 R
/Title(1. Automatic replacement)>> endobj
148 0 obj
<> endobj
147 0 obj
<< /A 148 0 R
/Next 149 0 R
/Parent 139 0 R
/Prev 143 0 R
/Title(2. In-house systems)>> endobj
150 0 obj
<> endobj
149 0 obj
<< /A 150 0 R
/Next 144 0 R
/Parent 139 0 R
/Prev 147 0 R
/Title(3. Outsourced solutions)>> endobj
151 0 obj
<> endobj
144 0 obj
<< /A 151 0 R
/Parent 139 0 R
/Prev 149 0 R
/Title(4. The cloud)>> endobj
152 0 obj
<> endobj
145 0 obj
<< /A 152 0 R
/Next 153 0 R
/Parent 83 0 R
/Prev 139 0 R
/Title(F. Break projects into tasks)>> endobj
154 0 obj
<> endobj
153 0 obj
<< /A 154 0 R
/Next 155 0 R
/Parent 83 0 R
/Prev 145 0 R
/Title(G. Assign responsibilities)>> endobj
156 0 obj
<> endobj
155 0 obj
<< /A 156 0 R
/Next 157 0 R
/Parent 83 0 R
/Prev 153 0 R
/Title(H. Determine limitations)>> endobj
158 0 obj
<> endobj
157 0 obj
<< /A 158 0 R
/Next 159 0 R
/Parent 83 0 R
/Prev 155 0 R
/Title(I. Establish priorities)>> endobj
160 0 obj
<> endobj
159 0 obj
<< /A 160 0 R
/Next 112 0 R
/Parent 83 0 R
/Prev 157 0 R
/Title(J. Write the plan)>> endobj
161 0 obj
<> endobj
112 0 obj
<< /A 161 0 R
/Parent 83 0 R
/Prev 159 0 R
/Title(K. Be ready for change)>> endobj
163 0 obj
<> endobj
113 0 obj
<< /A 163 0 R
/Next 43 0 R
/Parent 25 0 R
/Prev 83 0 R
/Title(Blank Page)>> endobj
165 0 obj
<> endobj
43 0 obj
<< /A 165 0 R
/Parent 25 0 R
/Prev 113 0 R
/Title(Blank Page)>> endobj
167 0 obj
<> endobj
44 0 obj
<< /A 167 0 R
/Count 44/First 169 0 R
/Last 170 0 R
/Next 171 0 R
/Parent 8 0 R
/Prev 25 0 R
/SE 172 0 R
/Title(IFB4 2022 ch 2 v1)>> endobj
173 0 obj
<> endobj
169 0 obj
<< /A 173 0 R
/Next 175 0 R
/Parent 44 0 R
/Title(Learning objectives)>> endobj
176 0 obj
<> endobj
175 0 obj
<< /A 176 0 R
/Count 5/First 177 0 R
/Last 178 0 R
/Next 179 0 R
/Parent 44 0 R
/Prev 169 0 R
/Title(I. Why we do a capital plan?)>> endobj
180 0 obj
<> endobj
177 0 obj
<< /A 180 0 R
/Next 181 0 R
/Parent 175 0 R
/Title(A. From politics to financial planning)>> endobj
182 0 obj
<> endobj
181 0 obj
<< /A 182 0 R
/Next 183 0 R
/Parent 175 0 R
/Prev 177 0 R
/Title(B. Big bucks)>> endobj
184 0 obj
<> endobj
183 0 obj
<< /A 184 0 R
/Next 185 0 R
/Parent 175 0 R
/Prev 181 0 R
/Title(C. Long time periods)>> endobj
186 0 obj
<> endobj
185 0 obj
<< /A 186 0 R
/Next 178 0 R
/Parent 175 0 R
/Prev 183 0 R
/Title(D. Loss of liquidity)>> endobj
187 0 obj
<> endobj
178 0 obj
<< /A 187 0 R
/Parent 175 0 R
/Prev 185 0 R
/Title(E. Capacity issues)>> endobj
188 0 obj
<> endobj
179 0 obj
<< /A 188 0 R
/Count 9/First 189 0 R
/Last 190 0 R
/Next 191 0 R
/Parent 44 0 R
/Prev 175 0 R
/Title(II. Innovation and the capital plan)>> endobj
192 0 obj
<> endobj
189 0 obj
<< /A 192 0 R
/Count 6/First 194 0 R
/Last 195 0 R
/Next 190 0 R
/Parent 179 0 R
/Title(A. Competition for resources)>> endobj
196 0 obj
<> endobj
194 0 obj
<< /A 196 0 R
/Next 197 0 R
/Parent 189 0 R
/Title(1. The difference between large and small projects)>> endobj
198 0 obj
<> endobj
197 0 obj
<< /A 198 0 R
/Next 199 0 R
/Parent 189 0 R
/Prev 194 0 R
/Title(2. The status quo has an advantage)>> endobj
200 0 obj
<> endobj
199 0 obj
<< /A 200 0 R
/Next 201 0 R
/Parent 189 0 R
/Prev 197 0 R
/Title(3. Showing the upside)>> endobj
202 0 obj
<> endobj
201 0 obj
<< /A 202 0 R
/Next 203 0 R
/Parent 189 0 R
/Prev 199 0 R
/Title(4. Force departments to compete in the market)>> endobj
204 0 obj
<> endobj
203 0 obj
<< /A 204 0 R
/Next 195 0 R
/Parent 189 0 R
/Prev 201 0 R
/Title(5. Set aside a share of available capital funds for experimentation)>> endobj
205 0 obj
<> endobj
195 0 obj
<< /A 205 0 R
/Parent 189 0 R
/Prev 203 0 R
/Title(6. Set multiple sources of funding for new ideas)>> endobj
206 0 obj
<> endobj
190 0 obj
<< /A 206 0 R
/Count 1/First 208 0 R
/Last 208 0 R
/Parent 179 0 R
/Prev 189 0 R
/Title(B. Cautions with capital planning)>> endobj
209 0 obj
<> endobj
208 0 obj
<< /A 209 0 R
/Parent 190 0 R
/Title(1. Watch long-term commitments)>> endobj
210 0 obj
<> endobj
191 0 obj
<< /A 210 0 R
/Count 4/First 212 0 R
/Last 213 0 R
/Next 214 0 R
/Parent 44 0 R
/Prev 179 0 R
/Title(III. Reasons for capital budgeting)>> endobj
215 0 obj
<> endobj
212 0 obj
<< /A 215 0 R
/Next 216 0 R
/Parent 191 0 R
/Title(A. Higher profits)>> endobj
217 0 obj
<> endobj
216 0 obj
<< /A 217 0 R
/Next 218 0 R
/Parent 191 0 R
/Prev 212 0 R
/Title(B. Lower expenses)>> endobj
219 0 obj
<> endobj
218 0 obj
<< /A 219 0 R
/Next 213 0 R
/Parent 191 0 R
/Prev 216 0 R
/Title(C. Growth)>> endobj
220 0 obj
<> endobj
213 0 obj
<< /A 220 0 R
/Parent 191 0 R
/Prev 218 0 R
/Title(D. Diversification)>> endobj
221 0 obj
<> endobj
214 0 obj
<< /A 221 0 R
/Count 4/First 222 0 R
/Last 223 0 R
/Next 224 0 R
/Parent 44 0 R
/Prev 191 0 R
/Title(IV. Exemptions to the system)>> endobj
225 0 obj
<> endobj
222 0 obj
<< /A 225 0 R
/Next 226 0 R
/Parent 214 0 R
/Title(A. Amount too small)>> endobj
227 0 obj
<> endobj
226 0 obj
<< /A 227 0 R
/Next 228 0 R
/Parent 214 0 R
/Prev 222 0 R
/Title(B. Replacement)>> endobj
229 0 obj
<> endobj
228 0 obj
<< /A 229 0 R
/Next 223 0 R
/Parent 214 0 R
/Prev 226 0 R
/Title(C. Compliance)>> endobj
230 0 obj
<> endobj
223 0 obj
<< /A 230 0 R
/Parent 214 0 R
/Prev 228 0 R
/Title(D. Emergency)>> endobj
232 0 obj
<> endobj
224 0 obj
<< /A 232 0 R
/Count 5/First 233 0 R
/Last 234 0 R
/Next 235 0 R
/Parent 44 0 R
/Prev 214 0 R
/Title(V. Good capital projects)>> endobj
236 0 obj
<> endobj
233 0 obj
<< /A 236 0 R
/Next 237 0 R
/Parent 224 0 R
/Title(A. Desirable)>> endobj
238 0 obj
<> endobj
237 0 obj
<< /A 238 0 R
/Next 239 0 R
/Parent 224 0 R
/Prev 233 0 R
/Title(B. Feasible)>> endobj
240 0 obj
<> endobj
239 0 obj
<< /A 240 0 R
/Next 241 0 R
/Parent 224 0 R
/Prev 237 0 R
/Title(C. Focused)>> endobj
242 0 obj
<> endobj
241 0 obj
<< /A 242 0 R
/Next 234 0 R
/Parent 224 0 R
/Prev 239 0 R
/Title(D. Directional)>> endobj
243 0 obj
<> endobj
234 0 obj
<< /A 243 0 R
/Parent 224 0 R
/Prev 241 0 R
/Title(E. Flexible)>> endobj
244 0 obj
<> endobj
235 0 obj
<< /A 244 0 R
/Count 9/First 245 0 R
/Last 246 0 R
/Next 170 0 R
/Parent 44 0 R
/Prev 224 0 R
/Title(VI. Capital projects analysis)>> endobj
247 0 obj
<> endobj
245 0 obj
<< /A 247 0 R
/Next 248 0 R
/Parent 235 0 R
/Title(A. Limitations of available capital)>> endobj
249 0 obj
<> endobj
248 0 obj
<< /A 249 0 R
/Next 251 0 R
/Parent 235 0 R
/Prev 245 0 R
/Title(B. EVA concept)>> endobj
252 0 obj
<> endobj
251 0 obj
<< /A 252 0 R
/Count 1/First 253 0 R
/Last 253 0 R
/Next 254 0 R
/Parent 235 0 R
/Prev 248 0 R
/Title(C. Analysis methods)>> endobj
255 0 obj
<> endobj
253 0 obj
<< /A 255 0 R
/Parent 251 0 R
/Title(1. Probability introduced into cash flows)>> endobj
257 0 obj
<> endobj
254 0 obj
<< /A 257 0 R
/Count 3/First 258 0 R
/Last 259 0 R
/Next 246 0 R
/Parent 235 0 R
/Prev 251 0 R
/Title(D. Different methods)>> endobj
260 0 obj
<> endobj
258 0 obj
<< /A 260 0 R
/Next 261 0 R
/Parent 254 0 R
/Title(1. Net present value)>> endobj
262 0 obj
<> endobj
261 0 obj
<< /A 262 0 R
/Next 259 0 R
/Parent 254 0 R
/Prev 258 0 R
/Title(2. IRR)>> endobj
264 0 obj
<> endobj
259 0 obj
<< /A 264 0 R
/Parent 254 0 R
/Prev 261 0 R
/Title(3. MIRR)>> endobj
265 0 obj
<> endobj
246 0 obj
<< /A 265 0 R
/Parent 235 0 R
/Prev 254 0 R
/Title(E. Hurdle rate or best rate)>> endobj
267 0 obj
<> endobj
170 0 obj
<< /A 267 0 R
/Parent 44 0 R
/Prev 235 0 R
/Title(Blank Page)>> endobj
269 0 obj
<> endobj
171 0 obj
<< /A 269 0 R
/Count 40/First 271 0 R
/Last 272 0 R
/Next 273 0 R
/Parent 8 0 R
/Prev 44 0 R
/SE 274 0 R
/Title(IFB4 2022 ch 3 v1)>> endobj
275 0 obj
<> endobj
271 0 obj
<< /A 275 0 R
/Next 277 0 R
/Parent 171 0 R
/Title(Learning objectives)>> endobj
278 0 obj
<> endobj
277 0 obj
<< /A 278 0 R
/Count 10/First 279 0 R
/Last 280 0 R
/Next 281 0 R
/Parent 171 0 R
/Prev 271 0 R
/Title(I. What and why of a people plan)>> endobj
282 0 obj
<> endobj
279 0 obj
<< /A 282 0 R
/Count 2/First 283 0 R
/Last 284 0 R
/Next 285 0 R
/Parent 277 0 R
/Title(A. Traditional people plan)>> endobj
286 0 obj
<> endobj
283 0 obj
<< /A 286 0 R
/Next 284 0 R
/Parent 279 0 R
/Title(1. Case study of traditional system)>> endobj
287 0 obj
<> endobj
284 0 obj
<< /A 287 0 R
/Parent 279 0 R
/Prev 283 0 R
/Title(2. Case study discussion)>> endobj
288 0 obj
<> endobj
285 0 obj
<< /A 288 0 R
/Next 290 0 R
/Parent 277 0 R
/Prev 279 0 R
/Title(B. Traditional motivation system)>> endobj
291 0 obj
<> endobj
290 0 obj
<< /A 291 0 R
/Next 280 0 R
/Parent 277 0 R
/Prev 285 0 R
/Title(C. The new workplace)>> endobj
292 0 obj
<> endobj
280 0 obj
<< /A 292 0 R
/Count 4/First 293 0 R
/Last 294 0 R
/Parent 277 0 R
/Prev 290 0 R
/Title(D. The new people plan is more about solutions not about people)>> endobj
295 0 obj
<> endobj
293 0 obj
<< /A 295 0 R
/Next 296 0 R
/Parent 280 0 R
/Title(1. Customer support)>> endobj
297 0 obj
<> endobj
296 0 obj
<< /A 297 0 R
/Next 299 0 R
/Parent 280 0 R
/Prev 293 0 R
/Title(2. Restaurant servers)>> endobj
300 0 obj
<> endobj
299 0 obj
<< /A 300 0 R
/Next 294 0 R
/Parent 280 0 R
/Prev 296 0 R
/Title(3. Libraries)>> endobj
301 0 obj
<> endobj
294 0 obj
<< /A 301 0 R
/Parent 280 0 R
/Prev 299 0 R
/Title(4. Where the technology plan and the people plan come together)>> endobj
302 0 obj
<> endobj
281 0 obj
<< /A 302 0 R
/Count 15/First 303 0 R
/Last 304 0 R
/Next 305 0 R
/Parent 171 0 R
/Prev 277 0 R
/Title(II. Training and management part of the people plan)>> endobj
306 0 obj
<> endobj
303 0 obj
<< /A 306 0 R
/Next 307 0 R
/Parent 281 0 R
/Title(A. Why we need creativity)>> endobj
308 0 obj
<> endobj
307 0 obj
<< /A 308 0 R
/Count 4/First 309 0 R
/Last 310 0 R
/Next 304 0 R
/Parent 281 0 R
/Prev 303 0 R
/Title(B. Difference between teaching and learning)>> endobj
311 0 obj
<> endobj
309 0 obj
<< /A 311 0 R
/Next 312 0 R
/Parent 307 0 R
/Title(1. Teaching is what institutions do)>> endobj
313 0 obj
<> endobj
312 0 obj
<< /A 313 0 R
/Next 315 0 R
/Parent 307 0 R
/Prev 309 0 R
/Title(2. Learning is what people do)>> endobj
316 0 obj
<> endobj
315 0 obj
<< /A 316 0 R
/Next 310 0 R
/Parent 307 0 R
/Prev 312 0 R
/Title(3. Teaching hurts creativity)>> endobj
317 0 obj
<> endobj
310 0 obj
<< /A 317 0 R
/Parent 307 0 R
/Prev 315 0 R
/Title(4. Learning promotes creativity)>> endobj
318 0 obj
<> endobj
304 0 obj
<< /A 318 0 R
/Count 8/First 319 0 R
/Last 320 0 R
/Parent 281 0 R
/Prev 307 0 R
/Title(C. How to get and keep creative people)>> endobj
321 0 obj
<> endobj
319 0 obj
<< /A 321 0 R
/Next 322 0 R
/Parent 304 0 R
/Title(1. Make the decision that this is important)>> endobj
323 0 obj
<> endobj
322 0 obj
<< /A 323 0 R
/Next 324 0 R
/Parent 304 0 R
/Prev 319 0 R
/Title(2. Hire for creativity)>> endobj
325 0 obj
<> endobj
324 0 obj
<< /A 325 0 R
/Next 326 0 R
/Parent 304 0 R
/Prev 322 0 R
/Title(3. Case study)>> endobj
327 0 obj
<> endobj
326 0 obj
<< /A 327 0 R
/Next 328 0 R
/Parent 304 0 R
/Prev 324 0 R
/Title(4. Dont micromanage)>> endobj
329 0 obj
<> endobj
328 0 obj
<< /A 329 0 R
/Next 331 0 R
/Parent 304 0 R
/Prev 326 0 R
/Title(5. Encourage people to make suggestions)>> endobj
332 0 obj
<> endobj
331 0 obj
<< /A 332 0 R
/Next 333 0 R
/Parent 304 0 R
/Prev 328 0 R
/Title(6. Encourage managers to learn new management methods)>> endobj
334 0 obj
<> endobj
333 0 obj
<< /A 334 0 R
/Next 320 0 R
/Parent 304 0 R
/Prev 331 0 R
/Title(7. Encourage people to learn about the entire organization)>> endobj
335 0 obj
<> endobj
320 0 obj
<< /A 335 0 R
/Parent 304 0 R
/Prev 333 0 R
/Title(8. Have a talent mobility policy)>> endobj
337 0 obj
<> endobj
305 0 obj
<< /A 337 0 R
/Count 5/First 338 0 R
/Last 339 0 R
/Next 340 0 R
/Parent 171 0 R
/Prev 281 0 R
/Title(III. A plan for more efficiency)>> endobj
341 0 obj
<> endobj
338 0 obj
<< /A 341 0 R
/Next 342 0 R
/Parent 305 0 R
/Title(A. Key promise to all employees)>> endobj
343 0 obj
<> endobj
342 0 obj
<< /A 343 0 R
/Count 1/First 344 0 R
/Last 344 0 R
/Next 345 0 R
/Parent 305 0 R
/Prev 338 0 R
/Title(B. Paying people to do work not put in time)>> endobj
346 0 obj
<> endobj
344 0 obj
<< /A 346 0 R
/Parent 342 0 R
/Title(1. Case study)>> endobj
348 0 obj
<> endobj
345 0 obj
<< /A 348 0 R
/Next 339 0 R
/Parent 305 0 R
/Prev 342 0 R
/Title(C. Gain-share systems)>> endobj
349 0 obj
<> endobj
339 0 obj
<< /A 349 0 R
/Parent 305 0 R
/Prev 345 0 R
/Title(D. Efficiency case study)>> endobj
351 0 obj
<> endobj
340 0 obj
<< /A 351 0 R
/Count 4/First 352 0 R
/Last 352 0 R
/Next 272 0 R
/Parent 171 0 R
/Prev 305 0 R
/Title(IV. Restaurant case study -- People plan)>> endobj
353 0 obj
<> endobj
352 0 obj
<< /A 353 0 R
/Count 3/First 355 0 R
/Last 356 0 R
/Parent 340 0 R
/Title(A. Exceptional service)>> endobj
357 0 obj
<> endobj
355 0 obj
<< /A 357 0 R
/Next 358 0 R
/Parent 352 0 R
/Title(1. Specific training)>> endobj
359 0 obj
<> endobj
358 0 obj
<< /A 359 0 R
/Next 356 0 R
/Parent 352 0 R
/Prev 355 0 R
/Title(2. Efficient operation)>> endobj
360 0 obj
<> endobj
356 0 obj
<< /A 360 0 R
/Parent 352 0 R
/Prev 358 0 R
/Title(3. Dedicated workforce)>> endobj
361 0 obj
<> endobj
272 0 obj
<< /A 361 0 R
/Parent 171 0 R
/Prev 340 0 R
/Title(Blank Page)>> endobj
363 0 obj
<> endobj
273 0 obj
<< /A 363 0 R
/Count 45/First 365 0 R
/Last 366 0 R
/Next 367 0 R
/Parent 8 0 R
/Prev 171 0 R
/SE 368 0 R
/Title(IFB4 2022 ch 4 v1)>> endobj
369 0 obj
<> endobj
365 0 obj
<< /A 369 0 R
/Next 371 0 R
/Parent 273 0 R
/Title(Learning objectives)>> endobj
372 0 obj
<> endobj
371 0 obj
<< /A 372 0 R
/Count 15/First 373 0 R
/Last 374 0 R
/Next 375 0 R
/Parent 273 0 R
/Prev 365 0 R
/Title(I. Importance of the revenue plan)>> endobj
376 0 obj
<> endobj
373 0 obj
<< /A 376 0 R
/Count 5/First 377 0 R
/Last 378 0 R
/Next 379 0 R
/Parent 371 0 R
/Title(A. Why the revenue plan is difficult)>> endobj
380 0 obj
<> endobj
377 0 obj
<< /A 380 0 R
/Next 381 0 R
/Parent 373 0 R
/Title(1. Economic factors)>> endobj
382 0 obj
<> endobj
381 0 obj
<< /A 382 0 R
/Next 383 0 R
/Parent 373 0 R
/Prev 377 0 R
/Title(2. Market factors)>> endobj
384 0 obj
<> endobj
383 0 obj
<< /A 384 0 R
/Next 385 0 R
/Parent 373 0 R
/Prev 381 0 R
/Title(3. Internal politics)>> endobj
386 0 obj
<> endobj
385 0 obj
<< /A 386 0 R
/Next 378 0 R
/Parent 373 0 R
/Prev 383 0 R
/Title(4. External politics)>> endobj
387 0 obj
<> endobj
378 0 obj
<< /A 387 0 R
/Parent 373 0 R
/Prev 385 0 R
/Title(5. Competition)>> endobj
388 0 obj
<> endobj
379 0 obj
<< /A 388 0 R
/Count 2/First 390 0 R
/Last 391 0 R
/Next 392 0 R
/Parent 371 0 R
/Prev 373 0 R
/Title(B. Is the revenue plan being used to try and motivate the sales team?)>> endobj
393 0 obj
<> endobj
390 0 obj
<< /A 393 0 R
/Next 391 0 R
/Parent 379 0 R
/Title(1. Case study)>> endobj
394 0 obj
<> endobj
391 0 obj
<< /A 394 0 R
/Parent 379 0 R
/Prev 390 0 R
/Title(2. Case study discussion)>> endobj
395 0 obj
<> endobj
392 0 obj
<< /A 395 0 R
/Next 396 0 R
/Parent 371 0 R
/Prev 379 0 R
/Title(C. Motivating method comparing sales to sales forecast)>> endobj
397 0 obj
<> endobj
396 0 obj
<< /A 397 0 R
/Count 3/First 399 0 R
/Last 400 0 R
/Next 374 0 R
/Parent 371 0 R
/Prev 392 0 R
/Title(D. A better way to motivate salespersons)>> endobj
401 0 obj
<> endobj
399 0 obj
<< /A 401 0 R
/Next 402 0 R
/Parent 396 0 R
/Title(1. Sales)>> endobj
403 0 obj
<> endobj
402 0 obj
<< /A 403 0 R
/Next 400 0 R
/Parent 396 0 R
/Prev 399 0 R
/Title(2. Collections)>> endobj
404 0 obj
<> endobj
400 0 obj
<< /A 404 0 R
/Parent 396 0 R
/Prev 402 0 R
/Title(3. Travel and entertainment)>> endobj
405 0 obj
<> endobj
374 0 obj
<< /A 405 0 R
/Parent 371 0 R
/Prev 396 0 R
/Title(E. Be sure to monitor accuracy of the plan)>> endobj
406 0 obj
<> endobj
375 0 obj
<< /A 406 0 R
/Count 3/First 407 0 R
/Last 408 0 R
/Next 409 0 R
/Parent 273 0 R
/Prev 371 0 R
/Title(II. Major differences in revenue planning concepts)>> endobj
410 0 obj
<> endobj
407 0 obj
<< /A 410 0 R
/Next 411 0 R
/Parent 375 0 R
/Title(A. Top-down forecasting)>> endobj
412 0 obj
<> endobj
411 0 obj
<< /A 412 0 R
/Next 408 0 R
/Parent 375 0 R
/Prev 407 0 R
/Title(B. Bottom-up forecasting)>> endobj
414 0 obj
<> endobj
408 0 obj
<< /A 414 0 R
/Parent 375 0 R
/Prev 411 0 R
/Title(C. Most common reality)>> endobj
416 0 obj
<> endobj
409 0 obj
<< /A 416 0 R
/Count 4/First 417 0 R
/Last 418 0 R
/Next 419 0 R
/Parent 273 0 R
/Prev 375 0 R
/Title(III. Suggested preferred method of revenue forecasting)>> endobj
420 0 obj
<> endobj
417 0 obj
<< /A 420 0 R
/Next 422 0 R
/Parent 409 0 R
/Title(A. Analytics from the systems)>> endobj
423 0 obj
<> endobj
422 0 obj
<< /A 423 0 R
/Next 424 0 R
/Parent 409 0 R
/Prev 417 0 R
/Title(B. Concentration on customers)>> endobj
425 0 obj
<> endobj
424 0 obj
<< /A 425 0 R
/Next 418 0 R
/Parent 409 0 R
/Prev 422 0 R
/Title(C. Outward- not inward-focused)>> endobj
426 0 obj
<> endobj
418 0 obj
<< /A 426 0 R
/Parent 409 0 R
/Prev 424 0 R
/Title(D. Collaboration is the key)>> endobj
427 0 obj
<> endobj
419 0 obj
<< /A 427 0 R
/Count 11/First 428 0 R
/Last 429 0 R
/Next 430 0 R
/Parent 273 0 R
/Prev 409 0 R
/Title(IV. Steps to the process)>> endobj
431 0 obj
<> endobj
428 0 obj
<< /A 431 0 R
/Count 3/First 432 0 R
/Last 433 0 R
/Next 434 0 R
/Parent 419 0 R
/Title(A. Analyze the past)>> endobj
435 0 obj
<> endobj
432 0 obj
<< /A 435 0 R
/Next 437 0 R
/Parent 428 0 R
/Title(1. Sales by product broken down by month)>> endobj
438 0 obj
<> endobj
437 0 obj
<< /A 438 0 R
/Next 433 0 R
/Parent 428 0 R
/Prev 432 0 R
/Title(2. Calculate the number of returns and cancellations)>> endobj
439 0 obj
<> endobj
433 0 obj
<< /A 439 0 R
/Parent 428 0 R
/Prev 437 0 R
/Title(3. External factors)>> endobj
440 0 obj
<> endobj
434 0 obj
<< /A 440 0 R
/Next 441 0 R
/Parent 419 0 R
/Prev 428 0 R
/Title(B. Study the market)>> endobj
442 0 obj
<> endobj
441 0 obj
<< /A 442 0 R
/Count 2/First 443 0 R
/Last 444 0 R
/Next 445 0 R
/Parent 419 0 R
/Prev 434 0 R
/Title(C. Competitive analysis)>> endobj
446 0 obj
<> endobj
443 0 obj
<< /A 446 0 R
/Next 444 0 R
/Parent 441 0 R
/Title(1. Product-specific categories)>> endobj
447 0 obj
<> endobj
444 0 obj
<< /A 447 0 R
/Parent 441 0 R
/Prev 443 0 R
/Title(2. Organization categories)>> endobj
449 0 obj
<> endobj
445 0 obj
<< /A 449 0 R
/Next 450 0 R
/Parent 419 0 R
/Prev 441 0 R
/Title(D. Check capabilities)>> endobj
451 0 obj
<> endobj
450 0 obj
<< /A 451 0 R
/Next 429 0 R
/Parent 419 0 R
/Prev 445 0 R
/Title(E. Evaluate the product mix)>> endobj
452 0 obj
<> endobj
429 0 obj
<< /A 452 0 R
/Parent 419 0 R
/Prev 450 0 R
/Title(F. Review delivery strategy)>> endobj
454 0 obj
<> endobj
430 0 obj
<< /A 454 0 R
/Count 4/First 455 0 R
/Last 456 0 R
/Next 457 0 R
/Parent 273 0 R
/Prev 419 0 R
/Title(V. Revenue forecasting tools)>> endobj
458 0 obj
<> endobj
455 0 obj
<< /A 458 0 R
/Next 459 0 R
/Parent 430 0 R
/Title(A. Crowd sourcing)>> endobj
460 0 obj
<> endobj
459 0 obj
<< /A 460 0 R
/Next 462 0 R
/Parent 430 0 R
/Prev 455 0 R
/Title(B. Regression analysis)>> endobj
463 0 obj
<> endobj
462 0 obj
<< /A 463 0 R
/Next 456 0 R
/Parent 430 0 R
/Prev 459 0 R
/Title(C. Exponential smoothing)>> endobj
465 0 obj
<> endobj
456 0 obj
<< /A 465 0 R
/Parent 430 0 R
/Prev 462 0 R
/Title(D. Data table)>> endobj
467 0 obj
<> endobj
457 0 obj
<< /A 467 0 R
/Next 366 0 R
/Parent 273 0 R
/Prev 430 0 R
/Title(VI. Restaurant case study -- Revenue forecast)>> endobj
469 0 obj
<> endobj
366 0 obj
<< /A 469 0 R
/Parent 273 0 R
/Prev 457 0 R
/Title(Blank Page)>> endobj
471 0 obj
<> endobj
367 0 obj
<< /A 471 0 R
/Count 29/First 473 0 R
/Last 474 0 R
/Next 10 0 R
/Parent 8 0 R
/Prev 273 0 R
/SE 475 0 R
/Title(IFB4 2022 ch 5 v1)>> endobj
476 0 obj
<> endobj
473 0 obj
<< /A 476 0 R
/Next 478 0 R
/Parent 367 0 R
/Title(Learning objectives)>> endobj
479 0 obj
<> endobj
478 0 obj
<< /A 479 0 R
/Count 8/First 480 0 R
/Last 481 0 R
/Next 482 0 R
/Parent 367 0 R
/Prev 473 0 R
/Title(I. Revisiting top-down or bottom-up planning)>> endobj
483 0 obj
<> endobj
480 0 obj
<< /A 483 0 R
/Next 484 0 R
/Parent 478 0 R
/Title(A. Back and forth process)>> endobj
485 0 obj
<> endobj
484 0 obj
<< /A 485 0 R
/Count 4/First 486 0 R
/Last 487 0 R
/Next 481 0 R
/Parent 478 0 R
/Prev 480 0 R
/Title(B. Most of the planning work is done by the departments)>> endobj
488 0 obj
<> endobj
486 0 obj
<< /A 488 0 R
/Next 489 0 R
/Parent 484 0 R
/Title(1. The departments set their own visions)>> endobj
490 0 obj
<> endobj
489 0 obj
<< /A 490 0 R
/Next 491 0 R
/Parent 484 0 R
/Prev 486 0 R
/Title(2. The departments set their own missions)>> endobj
492 0 obj
<> endobj
491 0 obj
<< /A 492 0 R
/Next 487 0 R
/Parent 484 0 R
/Prev 489 0 R
/Title(3. The departments set their own core values)>> endobj
493 0 obj
<> endobj
487 0 obj
<< /A 493 0 R
/Parent 484 0 R
/Prev 491 0 R
/Title(4. The departments plan their own numbers)>> endobj
494 0 obj
<> endobj
481 0 obj
<< /A 494 0 R
/Count 1/First 496 0 R
/Last 496 0 R
/Parent 478 0 R
/Prev 484 0 R
/Title(C. How are the plans approved?)>> endobj
497 0 obj
<> endobj
496 0 obj
<< /A 497 0 R
/Parent 481 0 R
/Title(1. Who owns the plan)>> endobj
499 0 obj
<> endobj
482 0 obj
<< /A 499 0 R
/Count 8/First 500 0 R
/Last 501 0 R
/Next 502 0 R
/Parent 367 0 R
/Prev 478 0 R
/Title(II. Determining the expenses)>> endobj
503 0 obj
<> endobj
500 0 obj
<< /A 503 0 R
/Next 504 0 R
/Parent 482 0 R
/Title(A. Broad to narrow)>> endobj
505 0 obj
<> endobj
504 0 obj
<< /A 505 0 R
/Next 506 0 R
/Parent 482 0 R
/Prev 500 0 R
/Title(B. Empowerment of the teams)>> endobj
507 0 obj
<> endobj
506 0 obj
<< /A 507 0 R
/Count 2/First 509 0 R
/Last 510 0 R
/Next 511 0 R
/Parent 482 0 R
/Prev 504 0 R
/Title(C. Different expense categories)>> endobj
512 0 obj
<> endobj
509 0 obj
<< /A 512 0 R
/Next 510 0 R
/Parent 506 0 R
/Title(1. Expenses tied to sales)>> endobj
513 0 obj
<> endobj
510 0 obj
<< /A 513 0 R
/Parent 506 0 R
/Prev 509 0 R
/Title(2. Expenses tied to labor)>> endobj
514 0 obj
<> endobj
511 0 obj
<< /A 514 0 R
/Count 1/First 516 0 R
/Last 516 0 R
/Next 501 0 R
/Parent 482 0 R
/Prev 506 0 R
/Title(D. Fixed expenses with different drivers)>> endobj
517 0 obj
<> endobj
516 0 obj
<< /A 517 0 R
/Parent 511 0 R
/Title(1. Occupancy expenses)>> endobj
518 0 obj
<> endobj
501 0 obj
<< /A 518 0 R
/Parent 482 0 R
/Prev 511 0 R
/Title(E. Charge backs of operating expenses)>> endobj
519 0 obj
<> endobj
502 0 obj
<< /A 519 0 R
/Count 6/First 521 0 R
/Last 522 0 R
/Next 523 0 R
/Parent 367 0 R
/Prev 482 0 R
/Title(III. Establishing the metrics)>> endobj
524 0 obj
<> endobj
521 0 obj
<< /A 524 0 R
/Next 525 0 R
/Parent 502 0 R
/Title(A. Metrics on the mission items)>> endobj
526 0 obj
<> endobj
525 0 obj
<< /A 526 0 R
/Next 522 0 R
/Parent 502 0 R
/Prev 521 0 R
/Title(B. Metrics on the efficiency items)>> endobj
527 0 obj
<> endobj
522 0 obj
<< /A 527 0 R
/Count 3/First 528 0 R
/Last 529 0 R
/Parent 502 0 R
/Prev 525 0 R
/Title(C. What needs to be included in the metrics)>> endobj
530 0 obj
<> endobj
528 0 obj
<< /A 530 0 R
/Next 531 0 R
/Parent 522 0 R
/Title(1. Objective)>> endobj
532 0 obj
<> endobj
531 0 obj
<< /A 532 0 R
/Next 529 0 R
/Parent 522 0 R
/Prev 528 0 R
/Title(2. Measurement)>> endobj
533 0 obj
<> endobj
529 0 obj
<< /A 533 0 R
/Parent 522 0 R
/Prev 531 0 R
/Title(3. Target)>> endobj
534 0 obj
<> endobj
523 0 obj
<< /A 534 0 R
/Next 536 0 R
/Parent 367 0 R
/Prev 502 0 R
/Title(IV. Flexible plans)>> endobj
537 0 obj
<> endobj
536 0 obj
<< /A 537 0 R
/Next 474 0 R
/Parent 367 0 R
/Prev 523 0 R
/Title(V. Restaurant case study)>> endobj
539 0 obj
<> endobj
474 0 obj
<< /A 539 0 R
/Parent 367 0 R
/Prev 536 0 R
/Title(Blank Page)>> endobj
541 0 obj
<> endobj
10 0 obj
<< /A 541 0 R
/Count 23/First 543 0 R
/Last 544 0 R
/Parent 8 0 R
/Prev 367 0 R
/SE 545 0 R
/Title(IFB4 2022 ch 6 v1)>> endobj
546 0 obj
<> endobj
543 0 obj
<< /A 546 0 R
/Next 548 0 R
/Parent 10 0 R
/Title(Learning objectives)>> endobj
549 0 obj
<> endobj
548 0 obj
<< /A 549 0 R
/Count 8/First 550 0 R
/Last 551 0 R
/Next 552 0 R
/Parent 10 0 R
/Prev 543 0 R
/Title(I. The one-year plan)>> endobj
553 0 obj
<> endobj
550 0 obj
<< /A 553 0 R
/Count 4/First 554 0 R
/Last 555 0 R
/Next 551 0 R
/Parent 548 0 R
/Title(A. Increasing efficiency)>> endobj
556 0 obj
<> endobj
554 0 obj
<< /A 556 0 R
/Next 557 0 R
/Parent 550 0 R
/Title(1. Metrics)>> endobj
558 0 obj
<> endobj
557 0 obj
<< /A 558 0 R
/Next 559 0 R
/Parent 550 0 R
/Prev 554 0 R
/Title(2. Reward systems)>> endobj
560 0 obj
<> endobj
559 0 obj
<< /A 560 0 R
/Next 555 0 R
/Parent 550 0 R
/Prev 557 0 R
/Title(3. Transparency)>> endobj
562 0 obj
<> endobj
555 0 obj
<< /A 562 0 R
/Parent 550 0 R
/Prev 559 0 R
/Title(4. Efficiency is a team business)>> endobj
563 0 obj
<> endobj
551 0 obj
<< /A 563 0 R
/Count 2/First 564 0 R
/Last 565 0 R
/Parent 548 0 R
/Prev 550 0 R
/Title(B. Increasing accountability)>> endobj
566 0 obj
<> endobj
564 0 obj
<< /A 566 0 R
/Next 565 0 R
/Parent 551 0 R
/Title(1. Understanding accountability)>> endobj
567 0 obj
<> endobj
565 0 obj
<< /A 567 0 R
/Parent 551 0 R
/Prev 564 0 R
/Title(2. Culture of accountability)>> endobj
568 0 obj
<> endobj
552 0 obj
<< /A 568 0 R
/Count 5/First 570 0 R
/Last 571 0 R
/Next 572 0 R
/Parent 10 0 R
/Prev 548 0 R
/Title(II. The monthly plan)>> endobj
573 0 obj
<> endobj
570 0 obj
<< /A 573 0 R
/Next 575 0 R
/Parent 552 0 R
/Title(A. No seasonal variation)>> endobj
576 0 obj
<> endobj
575 0 obj
<< /A 576 0 R
/Next 571 0 R
/Parent 552 0 R
/Prev 570 0 R
/Title(B. Seasonal variation)>> endobj
577 0 obj
<> endobj
571 0 obj
<< /A 577 0 R
/Count 2/First 579 0 R
/Last 580 0 R
/Parent 552 0 R
/Prev 575 0 R
/Title(C. Variance analysis)>> endobj
581 0 obj
<> endobj
579 0 obj
<< /A 581 0 R
/Next 580 0 R
/Parent 571 0 R
/Title(1. The blame game)>> endobj
582 0 obj
<> endobj
580 0 obj
<< /A 582 0 R
/Parent 571 0 R
/Prev 579 0 R
/Title(2. The plan is never at fault)>> endobj
583 0 obj
<> endobj
572 0 obj
<< /A 583 0 R
/Count 4/First 584 0 R
/Last 585 0 R
/Next 586 0 R
/Parent 10 0 R
/Prev 552 0 R
/Title(III. The cash plan)>> endobj
587 0 obj
<> endobj
584 0 obj
<< /A 587 0 R
/Count 2/First 588 0 R
/Last 589 0 R
/Next 585 0 R
/Parent 572 0 R
/Title(A. Purpose)>> endobj
590 0 obj
<> endobj
588 0 obj
<< /A 590 0 R
/Next 589 0 R
/Parent 584 0 R
/Title(1. Information about borrowing)>> endobj
591 0 obj
<> endobj
589 0 obj
<< /A 591 0 R
/Parent 584 0 R
/Prev 588 0 R
/Title(2. Investment information)>> endobj
593 0 obj
<> endobj
585 0 obj
<< /A 593 0 R
/Parent 572 0 R
/Prev 584 0 R
/Title(B. The procedure)>> endobj
595 0 obj
<> endobj
586 0 obj
<< /A 595 0 R
/Next 544 0 R
/Parent 10 0 R
/Prev 572 0 R
/Title(Blank Page)>> endobj
597 0 obj
<> endobj
544 0 obj
<< /A 597 0 R
/Parent 10 0 R
/Prev 586 0 R
/Title(Blank Page)>> endobj
611 0 obj
<>stream
hޜwTTϽwz0z.0. Qf Ml@DEHb!(`HPb0dFJ|yyǽgs{. $O./ 'z8WGб x 0Y驾A@$/7z HeOOҬT _lN:K"N3"$F/JPrb[䥟}Qd[Sl1x{#bG\NoX3I[ql2 $8xtr p/8pCfq.Knjm͠{r28?.)ɩL^6 g,qm"[Z[Z~Q7%"
3R `̊j[~ : w! $E}kyhyRm333:
}=#vʉe
tqX)I)B>==
<8Xȉ9