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Seasonal Factors: Seasonal components are systematic, calendar-related movements in sales. Seasonal factors are recurring and relatively easy to predict. Seasonal factors might include peak and off peak seasons for a tourist resort. For a restaurant, however, peak seasons might coincide with main meal periods on a daily basis.
Seasonal employees need to report their tips as taxable income. For example, a student waiting tables at a restaurant over the summer will need to keep track of the tips they earn during this time.
The Sales and Operations planning process has a twofold scope. The first scope is the horizontal alignment in order to balance the supply and demand through integration between the company departments and with suppliers and customers. The second aim is the vertical alignment amid strategic plan and the operational plan of a company. [2]
In addition to the traditional advertising area the agency developed other areas of business. So in 1983 “Mediaplus” for media planning and procurement and in 1986 “Facit” marketing research were founded. 1995 Serviceplan was restructured to a business organization with a holding company. In 1997 “Plan.Net” was launched. [3]
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They may cover the development of a new product, a new service, a new IT system, a restructuring of finance, the refurbishing of a factory or the restructuring of an organization. An internally-focused business plan is often developed in conjunction with a balanced scorecard or OGSM or a list of critical success factors. This allows the success ...