Page 133 - PRAGMATIC STRATEGY
P. 133

K :      ASSESSMENT



                   1       Return on Capital Employed

                           evaluate: DCF calculation as appropriate.



                   2       Cash Requirements


                           seasonal fluctuations: adequacy of working capital projections:
                           leasing, factoring, adequacy of overdraft.


                   3       Employment Prospects


                           distinguish short-tern and long-term.

                   4       Management


                           adequacy, or arrangements to fill gaps.


                   5       Costs and Prices

                           competitiveness


                   6       Information and Accounting System.
   128   129   130   131   132   133   134   135