1. Cor Van Raay Agribusiness Case Competition workshop

2. Introductions Micheal Ostrom
Graduated with a double major in Accounting and Finance from U of L in January
2 + 2 program
Work at Haul-All Equipment as a Staff Accountant
Have worked in public practice as well as corporate accounting in downtown Calgary
Current CPA articling student
Case Experience
CPA Governance, KPMG case competition, etc.
Coached 2nd place JDC West team
Held several case workshops

3. Agenda Discussing a Case 8 Important Steps in Case Presentation
PowerPoint
Presentation Key Points
Figuring Out the Numbers

4. What is a Case? A real world business issue
Can be any major, strategy or general business
Lots of information
General, Accounting or major specific
Critical thinking
Apply textbook knowledge

5. Where to start Read case before making notes / calculations
How do you know what's important yet
Read the first and last page again
Make some quick notes
what the case is asking for (problem)?
What is your role?
Read again and highlight information that is relevant

6. Important Steps Introductions Criteria Matrix Problem Statement
Decision
Analysis
Implementation
Alternative Solutions
Contingency Plan
Conclusion

7. Problem Statement Primary Problem Secondary Problem
May be more than, but choose the most important
Secondary Problem
Be clear by using only 1-2 sentences
Symptom vs. Cause – what are the “real” issues
Must flow through the rest of the presentation

8. Analysis Looking at the big picture 3 ways to Analyze
Internal to company
External to environment
3 ways to Analyze
SWOT
Porters 5 Forces
PESTLE

9. SWOT

10. SWOT Internal to the Company Strengths Weaknesses
Strengths and Weaknesses
What is the company doing well
Weaknesses
What do we need to improve
External to the Company
Opportunities
Opportunities and Threats
What can we capitalize on
Threats
What could de-rail our business

11. Porter’s 5 Forces Analyzes Competitive Position within Industry
Rivalry
Threats of New Entrants
Bargaining power of buyers
Threat of substitutes
Bargaining power of suppliers
Analyzes Competitive Position within Industry
When to use
Market position in question
Product launch
Expansion

12. Alternative Solutions
Qualitative
Table works well
Show all options
Advantages and Disadvantages
Pro / Cons
Outcome Specific

14. Criteria Matrix Table format Quantitative Backs up decision
Simple numbering scheme
Backs up decision
Use weighted criteria
Be confident on numbers and explain how

16. Decision 1 choice, 1 slide Be confident and don’t rush this slide
Everything before should lead to your decision (analysis)
Everything after should tell how to achieve the decision (implementation)

17. Implementation Usually longest part of presentation Think SMART
Worth most of mark on judges score card
Think SMART
Specific
Measurable
Achievable
Relevant
Timely

18. Implementation Create a timeline to guide judges through your plan
SPECIFIC activates that help solve the problem identified earlier
Timeframes must be realistic to business production cycles

19. Contingency Plan Plan B Do not change your decision If economy…
If government…
If family is concerned…
Do not change your decision

20. Conclusion Summarize main points Highlight: Push Benefits
Decision
Implementation
Push Benefits
Need to sell the idea
Strong final ending

21. PowerPoint
Keep it simple
Clean and Organized
No grammatical errors

22. Titles: 38-48pt PowerPoint Subtitles: 28-36pt Body: 26-34 Large Font:
Color Contrast
Titles are important

23. Presentation Skills Remember to use terminology Smile and acknowledge
Live the Case
Show Passion
High Energy
Expand on Points
Remember to use terminology
You- referring to company
Us- referring to team presenting
Consulting Firm giving ideas
Smile and acknowledge

24. Presentation Skill Talk to Audience Glance at slides do not read
Try and not hide
Clothing and Appearance matter
Pay attention to person speaking
Entrance and Exit etiquette

25. Marking Rubric
Will be posted online before competition and ed out
Content and Implementation most important section
Also marked on:
Organization
Presentation Skills
Layout
PowerPoint
Originality
Always looking for - Validity of an idea
Doesn't have to be normal, just backed up

26. Team dynamics Who does what? When?
Break apart presentation into individual areas based on major, presentation skills, and salesmanship
When?
At the beginning before reading
Focus on notes that are important to your section while reading
Presenting with 3 vs. 5 makes the presentation flow better
Introductions, Problem Statement, Analysis
Alternative Solutions, Criteria Matrix, Decision
Implementation, Contingency Plan, Conclusion

27. Case Extras

28. Providing evidence with numbers
Be confident
Be able to defend your numbers
Could be based on information provided by company and industry
Double check the numbers
Remember simple is better than not at all

29. Thinking about cases Considering growth:
Sales growth potential – actual customers?
Market potential – overall demand?
Production ability
Can we afford to grow financially
Employee costs and availability of skilled people
Do we have the infrastructure to grow (additions required)
Distribution channels – getting product to customer
Wholesale vs. retail
Margins worth while?

30. COGS VS Expense COGS (cost of goods sold)
The cost of producing an item for sale
Farms - hard to track/determine exact amounts
Farms often don’t use “COGS” and use and special form of accounting
Examples of expenses on a farm
Property tax
Utilities
Employees
WHAT ELSE?
Variable Cost vs. Fixed cost
VC = feed expense (changes with # animals)
FC = land rent

31. Revenue Projection Pessimistic Realistic Optimistic Sales in Units 50
$2 each
Pessimistic
Realistic
Optimistic
Sales in Units 50
100
150
Revenue
200
300
COGS 25 75
Gross Margin
225
-Fixed Costs 10 20
-Variable Costs 30
EBIT 45
110
155
Tax (40%) 18 44 62
Net Income 27 66 93

32. Revenue Projections Option 1 (10 Units) Option 2 (5 units) Revenue
$20 each
Option 1 (10 Units)
Option 2 (5 units)
Revenue
1000
500
Expenses:
Piglets
200
100
Land rent 50
Feed
Utilities 25
Employees
250
Net Income
125
Tax (40%) 10
Cash Available 75 15

33. Break-even point (BEP)
The point of $0 profit
All sales above BEP produce profit
All sales below BEP produce loss
Analyze by units or dollars
The key here is to show how much production is required before profit can be made
These allows judges to determine suitability and ability of your plan

34. BEP Example Fixed Costs = $10,000 Selling Price = $15
Variable Cost = $10
BEP$ = FC/CM X SP
BEP$ = 10,000/(15-10) X 15
BEP$ = 10,000/(5) X 15
BEP$ = $30,000

35. Loan costs Money is not free or unlimited
Backed by assets as collateral
Examples – inventory, land, building, machinery
If you are borrowing money you must include the loan payment in revenue projections as an expense

36. What important

37. What important

38. The END