STRENGHTS WEAKNESS

Supplier of Data Services in the

Metropolitan region
Additional revenue source
Subsidiary is not entirely subject to
regulations of PSC, especially on
rates
Losses from Subsidiary
Lowest ROI for shareholders
Too much unused available time
Presentation of Financial Reports
Employees grievances on their
salary and schedule
OPPORTUNITIES THREATS
Improvement of Marketing for
Subsidiary
Partnership with competitors
Increase in rates price rates for
subsidiary
Improvement of Services
Innovation of competitors
More restrictions on rates by PSC

SIMPLE PLAN

STRATEGY

RESOURCES

TIME
BOUND
Identify cost behavior (e.g.
Variable Cost and Fixed Cost)
How these costs are relevant to
decision-making
Hire a Cost Consultant for an
Orientation on identification of
cost behavior
$800.00/to be
done by the
accountant
APRIL
Using the knowledge from the
consultant, present financial
report
Reflect the forecasted income
for the end of 1997 and the
Variable costing. Present this to
management.
Accountant APRIL
Identify the areas for
improvement of the subsidiary
Use SWOT analysis to find out
the weaknesses and threats and
identify strengths and
opportunities that will make up
this problems.
Management MAY