目前，公司希望能够详细了解运营情况，以确保相关方的战略变革能够受益匪浅。相关财务指标包括成本、管理费用、毛利率和净利润率以及库存与销售额之比，将反映在下表中。
成本支出包括生产过程中的投资，如种植水果成本、水果采购成本、酿酒成本、橡木折旧和装瓶包装费用。在实践中，操作过程将是一个复杂而重要的阶段。通过向供应商采购原材料，转移实物，利用精心设计的包装，可以帮助公司确保这些成品满足目标客户的期望（Mollenkopf，Frankel&Russo，2011）。上表清楚地表明，公司在装瓶包装过程中投入了大量资金。今天的市场充满了竞争，公司努力使差异化，让客户能够得到更大的价值，使他们受到深刻的影响。装瓶包装实际上可以看作是一种策略，以确保经营业绩能够有效地支持后续的营销过程，增加销售收入。然而，瓶子和包装仍然可以看作是一个产品的外观，让人们决定它是否会吸引他们。卖家不能忽视，部分客户将以视觉为导向，他们更愿意拥有那些包装良好的产品，让他们感到更快乐。根据数据，这只是一个假设，决策者必须更多地了解其目标市场，以了解当前的投资配置是否有意义。
最严重的问题是库存低，这也可能显示出相对较差的规划能力。也就是说，公司可以利用增加的部分收入来扩大生产，以保证提供足够的葡萄酒来满足市场需求。不过，在如何改善规划功能方面，仍需投入部分投资。
需要通过各级人员不断努力，确保实现更好的运营，以促进未来的业务。
Introduction
Currently, the company hopes to detailedly understand operations for the purpose of ensuring strategic changes to be made for involved parties can be benefited greatly. Relevant financial indicators cover costs, overheads, gross & net margins and stocks-to-sales will be reflected within the following tables.
Commentaries on Operations Indicators
Costs
Costs
Grown Fruit Cost 264,600
Brought Fruit Cost 800
Winemaking Cost 261,000
Oak Depreciation 77,313
Bottling & Packaging 635,062
Sub Total 1,238,775
The expenditure of costs has covered investments during the production process such as grown fruit cost, fruit purchase cost, winemaking cost, oak depreciation and expense for bottling & packaging. In practice, operational process will be a complex and important stage. It can help the company to ensure those finished goods will meet expectations of target customers through purchasing raw materials from suppliers to transfer real goods and making use of well-designed packaging (Mollenkopf, Frankel & Russo, 2011). The above table has clearly indicated that the company has input a huge amount of capitals during the bottling & packaging process. Today’s market has fulfilled with competition that companies strive to make differentiations to let customers can be offered greater value so that they will be affected deeply. Bottling & packaging actually can be regarded as a tactic to ensure the operational performance can effectively support the following marketing process to increase the sales income. However, bottle & packaging still can be regarded as the outside appearance of a product to let people determine whether it will attract them or not. Sellers cannot ignore that parts of customers will be visual-oriented and they prefer to possess those which have been packaged well to let them feel happier. It is just an assumption according to the data, and it is important for decision makers to understand more from its target markets to understand whether the current investment allocation will be meaningful or not.
Overall summation
In conclusion, the current operations of Sunshine On The Hill Wines have both strengths and weaknesses.
Internal leaders are quite market oriented to understand well-designed bottling & packaging can add value when engaging in operations for the purpose of attracting customers. In the following steps, packaging can be used to make differentiations to explore more customers.
Overheads on marketing and admin will help to improve operational effectiveness through understanding more about target markets.
The gross margin of 21% can ensure the company will be competitive even if facing challenges from wholesalers. The company can use more promotions to maintain and develop customers.
The most serious problem is the low inventory which may also reveal a relatively poor planning ability. In other words, the company can use parts of increased income to expand production to guarantee sufficient provision of its wines will be offered to meet demands in the market. Still, parts of investments need to be input in how to improve the planning function.
Ongoing efforts need to be made through people at all levels to ensure a better operations to be attained to boost the future business.
Financial Assignment 代写:阳光山葡萄经营管理分析
