LIST OF APPENDIX Appendix A: Cost comparison in Voldania and in China Voldania Year 3 2.34 1.96 1.34832 5.

64 789,600

Cost criteria Labour per unit Machining per unit Distribution per uint Total unit cost Total production cost Personal donation Total cost

Year 1 2.25 1.96 1.2 5.41 324,600

Year 2 2.29 1.96 1.272 5.525 552,500

Year 4 2.38 1.96 1.429219 5.769 1,038,420

Year 5 2.43 1.96 1.514972 5.90 1298,000 4,028,120

25000 349,600 552,500 789,600 China Year 3 1.31 1.40 3.37 6.08 851,200 1,038,420 1298,000 4,028,120

Cost criteria Labour per unit Machining per unit Distribution per uint Total unit cost Total production cost Total cost

Year 1 1.05 1.40 3.00 5.45 327,000

Year 2 1.176 1.40 3.18 5.756 575,600

Year 4 1.47 1.40 3.57 6.44 1,159,200

Year 5 1.65 1.40 3.784 6.831 1,503,480 4,416,480

327,000

575,600

851,200

1,159,200

1,503,480

4,416,480

Appendix B: Name of the directors Joh Grun Tani Grun Alana Lotz Michael Werner Boris Hepp Sonja Rosik Anna Veld Total No. of shares held at 31 December 2011 12000 12000 8000 4000 4000 0 0 40000 Percentage shareholding 30% 30% 20% 10% 10% 0 0 100%

Appendix C: Kaplan and Nortons Balance Scorecard Business processes Deliveries on time Instance of late delivery Product quality Product recall rate Safety and factory working condition Treatment of employees Manufacturing process Standard of total quality management Financial Financial strength of the manufacturing company based on their debt to equity ratio, current ratio, goodwill to equity ratio. Profitablity of the manufacturing company. The manufacturing companys shareholders profiles. Purchasing influenced savings Innovational Use of advanced technology to produce quality products Automation of production line Customer (here Jot is the customer to the manufacturing company) The brand image of the manufacturing company. Flexibility of the manufacturing company to adjust with changes in volumes ordered, late order etc. The profile and expertise of the senior management team of the manufacturing company. The clientele portfolio of the manufacturing company and their satisfaction and experiences with the manufacturing company.

Appendix D: Forecasted statement of Voldania place Material cost % Material based forecasted COGS Labour cost % Labour based forecasted COGS Machining cost % Machining based forecasted COGS Cost of goods sold, COGS % COGS Sales Gross Profit % of Gross Profit Distribution cost Year 1 4457710 56.92% 1402628 17.91% 1221720 15.60% Year 2 4991558 56.43% 1601934 18.11% 1367526 15.46% Year 3 5542979 55.85% 1814246 18.28% 1519481 15.31% Year 4 6225263 55.34% 2182608 18.42% 1706491 15.17% Year 5 7005617 54.78% 2381245 18.62% 1919575 15.01%

7082058 61.22% 11568000 4485942 38.78% 747912

7961018 60.66% 13124000 5162982 39.34% 887211

8876706 60.02% 14791000 5914294 39.98% 1042099

10114362 60.06% 16840000 6725638 39.94% 1245278

11306437 58.71% 19260000 7953563 41.29% 1479646