ASC Graphics Technology - Strategic Importance And Economic Value

ASC has the best graphics engineers on the planet. They design “graphics core” which is used in several product lines – games console chips, APUs, discrete cards. ASC graphics technology is not used in smartphones.

ASC was approached by Alpha Chips, an established Mobile SOC player. They use graphics IP from an established vendor and have 10% of the market. Alpha Chips pays a one?time license fee in single digit millions, and a royalty of less than 5% on SOC selling price. The SoC ASP ranges from $5 to $10.

Alpha Chips would like to license ASC graphics if it can be made to work in phones and provides a step function improvement over the other vendors.

ASC would need to spend several millions of dollars on its graphics technology to make it smartphone ready. Rough estimate is $20M to $30M over a 12 ?18 month period. It is possible that Alpha Chips will pay for the development costs but would push for a lower royalty.

The CEO asked for a 30 min presentation on this topic. She wants to know about the strategic importance, economic value & sensitivity, competitive landscape and next steps.

Can you please prepare material for that and be ready to walk the interviewer through the material. No more than 15 pages please. Please use data from the public domain to support your presentation, and provide data sources. Make any assumptions you need to make and document them.

Introduction to Graphics

Graphics refer to any visual images or designs that are placed on some surface meant for the purposes of information, illustration or entertainment. In contemporary application, it encompasses pictorial data representation as for the case of computer-aided design and manufactures, graphic arts as well as in recreational and education software. Computer graphics are images that have been generated using computers and include such things as diagrams, photographs numbers, drawings, symbols, geometric designs, typography, graphs and engineering drawings alongside maps and other drawings. Graphics are often a combination of color, text as well as illustration (Burns, 2016).

Graphic design may be composed of wishful selection, generation and arrangement of just the typography as seen in flyer, website, brochure, and poster or in book materials. Clarify or effective communication may be the main driver of the design for a given graphics and May sought an association with other elements of culture or could be just out of an imagination of distinctive creativity (Burns & Dewhurst, 2016). Graphics may serve to be artistic or functional where the functional ones may be in recorded versions for example photograph or could be in the form of an interpretation by a scientist aimed at outlining important features or an artist where the distinction with imaginary graphics may turn blurred. It may also be used for architectural purposes.

There exist two different types of computer graphics: raster graphics and vector graphics. Raster graphics are graphics in which every pixel is defined separately as in the case of a digital camera while a vector graphics are those graphics in which mathematical formulae have been adopted in the drawing of the lines and shapes which are thereafter interpreted at the end of the viewer to generate the graphic. The use of vectors leads to infinitely sharp graphics and mostly smaller files (Ervin, 2016).

The initial computer-driven display in 1950 was linked to the Whirlwind I of an MIT computer to produce simple pictures; which was then followed by a TX-0 and TX-2 of MIT, interactive computer using that enhanced interest in computer graphics late during the year. The sketchpad was invented in 1962 which was an innovative program that had an influenced on the alternative interaction forms with computers (Evans, 2015). Greater research work in computer graphics started in the middle of 1960 at MIT, Bell Labs, General Motors as well as Lockheed Corporation. It was during then that an advanced complier language was developed for programming of graphics. Still, during then, work began on sculptured surfaces.

Computer Graphics

With time, personal computers gained more power and thus becoming more powerful. These computers were able to draw both the basic and complex shapes as well as perform design work. The personal computer was then perceived as a serious tool by artists and graphic designers that could be used in time-saving and coming up with more accurate drawings as compared to the other methods (Ferrante et al., 2017). Further developments brought in 3D computer graphics into the mix using powerful SGU computers which were later used in the creation of some of the initial fully computer generated short films at Pixar. One of the most popular computer graphic tools in the design of graphics in studios and in businesses is Macintosh.

The modern computer adopts a graphical user interface, GUI, in the presentation of data and information using symbols, pictures as well as colors as opposed to text. Graphics forms one of the five main elements of multimedia technology. 3D graphics gained more popularity in the late 20^th century in multimedia, animation, and gaming. One of the first entirely 3D games was released in 1996, at the same time of the release of the first full-length computer-generated animation film. Following these developments and thereafter, computer graphics have managed to gain more accuracy and higher levels of details owing to more advanced computers as well as better 3D modeling software applications including Studio Max, Maya as well as Cinema 4D (Ferreira & Pinheiro, 2018).  

Screensavers is another application of computer graphics, which was initially intended to inhibit the layout of the widely used GUIs from exploding into a computer screen. Since then, they have evolved into actual pieces of art, with their practical purposes becoming obsolete.  

With the introduction of web graphics, there was experienced an increase in the speeds of the internet and the browses of the internet gained more capability of viewing more images that were released. The websites started using GIF format in the display of small graphics including banners, navigation buttons as well as advertisements on web pages. The modern web pages are capable of displaying JPEG, PNG as well as SVG images in an increasing trend besides the GIFs on the various web pages.

It is possible to make modern web graphics using such software as Adobe Photoshop, Corel Paint Shop Pro or even GIMP. The users of Microsoft have the option of using MS Paint which could be found to be missing in some of the characteristics. This is due to the fact that MS Paint is more of a drawing package as opposed to a graphics package (Hester, 2017).

Web Graphics

Business: Graphics are normally utilized in business and financial matters to make money related graphs and tables. The term Business Graphics was adopted into utilization in the late 1970s when PCs ended up equipped for drawing diagrams and outlines as opposed to utilizing a forbidden organization. Business Graphics can be utilized to feature changes over some undefined time frame (Hu, Sha, Zhang & Chen, 2018).

Advertising: Advertising is a standout amongst the most gainful employment of illustrations; craftsmen frequently do publicize work or consider publicizing potential while making workmanship, to expand the odds of offering the fine art. In particular, illustrations give a decent look to work of art at whatever point it is connected. Illustrations add to the general standpoint of a composed craftsmanship, this thus draws intrigued individuals from people, in general, to take a gander at crafted by workmanship or obtaining it (Hutchinson, 2017). Any graphical work (particularly advertisement) or any masterpiece that is inadequately configuration won't influence the group of onlookers. Consequently, for a promotion to influence and persuade perusers or watchers, it must be very much composed with required graphical apparatuses in order to convey benefit to the architect or publicist.

Film and Animation: PC designs are frequently utilized in the lion's share of new element films, particularly those with an expansive spending plan

Education: Designs are vigorously utilized in course books, particularly those concerning subjects, for example, geology, science, and arithmetic, with a specific end goal to represent hypotheses and ideas, for example, the human life structures. Charts are additionally used to name photos and pictures (Johnson & Rohrer, 2018).

Instructive activity is a vital rising field of illustrations. Energized illustrations have evident focal points over static designs while clarifying a topic that progression after some time.

Political: The utilization of illustrations for unmistakably political purposes—kid's shows, spray painting, publication craftsmanship, signal plan, and so on.— is a centuries-old practice which flourishes today in all aspects of the world. The Northern Irish wall paintings are one such model (Kassicieh & Jordan, 2015).

A system on a chip or system on chip (SoC) is a coordinated circuit (otherwise called a "chip") that incorporates all segments of a PC or other electronic framework. These segments regularly incorporate a central processing unit (CPU), memory, input/yield ports and auxiliary stockpiling – all on a solitary substrate. It might contain advanced, simple, blended flag, and frequently radio-recurrence flag preparing capacities, contingent upon the application. As they are coordinated on a solitary electronic substrate, SoCs expend substantially less power and take up significantly less region than multi-chip plans with proportionate usefulness. Along these lines, SoCs are extremely basic in the versatile figuring and edge processing markets. Frameworks on the chip are generally connected in the territories of inserted frameworks and the Internet of Things (Lipman & Ashlock, 2015).

Uses of Graphics

Frameworks on Chip are as opposed to the normal conventional motherboard-based PC engineering, which isolates segments in view of capacity and associates them through a focal interfacing circuit board, so-named a "mother board". While a motherboard houses and associates separable or replaceable segments, for example, a CPU, designs and memory interfaces, hard-circle and USB availability, recollections (both irregular access and read just) and auxiliary stockpiling; SoCs incorporate these segments into a solitary coordinated circuit, as though every one of these capacities were incorporated with the motherboard (Lock, 2017).

All the more firmly coordinated equipment plans enhance execution and diminish control utilization and semiconductor kick the bucket zone required for a proportionate outline at the expense of lessened measured quality and replaceability of segments. By definition, SoC outlines are completely or almost completely incorporated crosswise over various segments. Hence, there has been a general pattern towards more tightly combination of segments in the PC equipment industry, to a limited extent because of the impact of SoCs and exercises gained from the versatile and inserted registering markets (Macaulay, 2018). Frameworks on Chip can likewise be seen as a major aspect of a bigger pattern towards installed processing and equipment increasing speed.

A SoC incorporates a microcontroller or microchip with cutting edge peripherals like illustrations preparing unit (GPU), Wi-Fi module, or coprocessor. Like how a microcontroller incorporates a microchip with fringe circuits and memory, a SoC can be viewed as coordinating a microcontroller with such propelled peripherals (Maresch, Harms, Kailer & Wimmer-Wurm, 2016).

All in all, there exist three recognizable sorts of SoCs: SoCs worked around a microcontroller; SoCs worked around a chip, regularly found in cell phones; and concentrated SoCs intended for particular applications that don't fit into the over two classes. A different classification might be programmable frameworks on-chip (PSoC), where a portion of the interior components can be reprogrammable in a way undifferentiated from a field-programmable door cluster (FPGA) or a complex programmable rationale gadget (CPLD)

Microcontroller based-system on a chip

A framework on chip comprises of both the equipment, portrayed above and the software controlling the microcontroller, microchip or advanced flag processor centers, peripherals, and interfaces. The plan stream for a SoC intends to build up this equipment and programming in the meantime.

Most SoCs are created from pre-qualified equipment segment determinations for the equipment components or "squares" depicted above, together with programming gadget drivers that may control their activity. Of specific significance are the convention stacks that drive industry-standard interfaces like USB. The equipment squares are assembled utilizing PC supported outline devices (see electronic plan mechanization); the product modules are incorporated utilizing a product advancement condition (McKeever, 2016).

ASC Graphics Technology - Overview

Once the design of the SoC has been characterized, any new equipment components are composed in a unique equipment depiction dialect named enrol exchange level (RTL) which characterizes the circuit conduct. These components are associated together in the equipment depiction dialect to make the full SoC outline. The rationale determined to associate these segments is called stick rationale.

Strengths

Knowledge: The competitors if the company is really striving hard to gain a greater and more knowledge of the customers or the market base of its existence. But the company has adequate knowledge of the systems, data management, programming as well as networks.

Relationship selling: The Company has the knowledge of each of the customers one by one making it able to meet the specific needs of each customer depending on their preferences.

History: The Company has been known for every good product in the major towns since time memorial. This has enabled it to attribute the loyalty of the numerous customers as well as the vendors who find it necessary to buy with the company (McKenzie & Sansone, 2017). The company is known for trading in genuine products and spare parts, hence offering a guarantee to the customers of the value of their money. Instead of complaints, customers return compliments to the company following their experience with any of the products bought.

Robust Distribution Network: The Company ensures the availability of its products to individuals spread across the vast geographic region through the largest distribution network of the world. Its ability to make use of company-owned or controlled distributors alongside independent wholesaler as well as retailers does not have a parallel. This gives the management an opportunity to effectively manage the costs, swiftly introduced new products into the market besides saturating the different geographical locations (Nicholas & Steyn, 2017). Still, its substantial network enables an enhanced quality control level as well as the safety of its products and services. Such a stable distribution platform has been on the expansion trend for the past few years as the company looks out to reach to new customers that are located in the remote regions. Such diverse operations have helped market presence, deliveries, volumes as well as the introduction of products as the crucial span.

Weaknesses

Brand power: The Company is unable to fairly compete and match the full page advertising that is done by the competitions in the Sunday paper. The company suffers lack of a national brand name thereby making identification a challenge. While most of the customers are informed of the existence of the company, they suffer setbacks when it comes to making reference to the company with regard to the brand name.

ASC and Alpha Chips - Potential Partnership

Opportunities

Training: The major available stores do not offer training to their employees and staff, leaving them to lag behind with regard to the updates and new developments in terms of marketing and product management. As systems gain higher levels of complexity, the demand for training gains moment.

Service: The target market for the products of the company requires more services. This is cannot easily be attained by the competitors of the company hence giving the company an upper hand of dominating the market segment. An improvement in the service delivery would see the company attract an even larger market base that would see an upsurge in the volumes of sales.

Threats

The greater-price oriented store: This is one of the main competitors of the company which tends to; using its tactics, divert the customers to their premises. Being price oriented, the store controls the market by playing around with the prices of the products. When announcement or advertisements are made by the store in the local dailies regarding reduction in the prices of the commodities, a significant number of the customers are swayed and even the loyal ones tend to think the company is no longer offering them with good value for their money. This raises a lot of doubt among the customers that end up even completely cutting the link between the company and some of the customers

The computer as a tool: A good number of the customer engages in volume buying of the computers as products inside boxes. This creates a feeling among the customers that they need less of our services as our services are not sold in volumes. This again shoots an advantage to the larger price oriented shop as their offer would tend to be more attracuive and easily convincing to the customers.

ASC will mainly be targeting the small sized to medium sized companies as well as the range of customers spread over the vast geographical region around the world. It would be offering services both to the companies and individual persons, both on retail and wholesale terms.

ASC has three main groups of customers for which concentration will be given:

• Individual customers: Customers transaction on individual basis and not as a company
• Small-sized companies: These would involve companies with less than 100 employees and thus small store outlets
• Medium-sized companies: Companies having between 100 and 200 employees and hence relatively more stores as compared to the small-sized companies.

Market Analysis pie

MARKET ANALYSIS
		Dec 2018	June 2019	Dec 2019
Potential Customers	Growth
Individual Customers	7%	452	548	698
Small Companies	10%	568	615	750
Medium companies	9%	687	789	989
Total	13.35%	1707	1952	2437

Strategy for Target Market Segmentation

Market Segmentation

By Component

• Hardware
• Application Software

By Region

• Middle East and Africa
• North America
• Asia-Pacific
• Latin America
• Europe

By Application

• User Interfaces
• CAD
• Entertainment
• Image Processing

There are various ways through which segmentation of the target market will be conducted. Note should be made that graphic firms produce visibility and the sales are not mainly via advertising but rather client referrals and networking. Thus the methods adopted for the target market segmentation will be:

• Networking: This would be pegged on the professional and personal relationships that ASC has been able to develop for the numerous years it has spent in the industry. Among the techniques of networking are such as the sending out of notecards to each and every acquaintance making announcements on the introduction of the graphics in the company, meeting the people at intervals in order to proceed with networking which would aid in establishing who is known to the people that are met. Acquisition of targeted customer: This goes hand in hand with doing a research and strategic formulation that is aimed at luring a given or selected company to be a customer. This may be achieved by ASC producing a listing of about 30 companies that are perceived to be able to make excellent customers. Upon the identification of the companies, ASC would come up with a strategy that would target such companies as customers by at the initial stages finding the value of the graphics that it can offer to them.
• Client referral: Numerous businesses have emerged from referrals. While some of the referrals may be from the Chamber of Commerce, others may be from other customers. Recognizing that referrals would serve as an excellent source of new customers to the company, ASC would need to be in constant and frequent contact with the Chamber. Besides keeping in touch with the chamber, ASC would find out the chances of engaging in a mini project pro bono for the Chamber that would serve to be informative to the Chamber of how the graphics in smartphones work. It will as well form the basis of the Chamber making a recommendation of the services of ASC.

Strategic Importance of ASC Graphics Technology

The industry of graphic design is significantly broad and is composed of all kinds of service providers among them freelance designers, advertising agencies as well as in-house firms that just serve a selected company. Within the last decade, a trend has been noticed among the general advertising agencies which initially served conjointly with advertising to work as a full service agency which composes adverts as well as doing numerous creative in-house works as opposed to outsourcing the same. This trend has been observed to be on a continuation and could be significantly attributed to the greater profit margins realized by the service providers.

Transparency Market Research reports that the global market for computer graphics may rise to a consistent 5.5% CAGR between the periods 2014 and 2024 to attract a net worth of US $211.60 billion by the year 2024. Some of the dominating names in the computer graphics global market include Intel Corporation, Microsoft Corporation, Adobe Systems, Sony Corporation, Inc., ARM Ltd, and Advanced Micro Devices among others.

In geographical terms, the global market for computer graphics is divided into five main regions including Europe, North America, Middle East, South America and Africa. North America has turned out to be the driver of the world computer graphics market, having a share of more than 40% in the global market, and anticipated to experience a steady compound annual growth rate within the period of forecast 2017-2024.

• Freelance designers: These designers often operate off their own homes and are composed of a one-man operation. In most cases, these designers just find their ways into business and attempt to get experience or in other cases have left an organization to look for more flexible lifestyles. Some of the freelance designer are endowed with immense experience and can provide the same professional quality level as offered by large agencies.
• Large advertising agencies: Such firms have experienced in their numbers when it comes to the offering of such services.
• Tesma: While this may not be a true competitor, it is put in place of a potential competitor that is worth mentioning. Tema’s stores lack a sufficiently creative department even though it offers free creative services to a few of the larger accounts. Such services are never billed but come with value added benefits.

ASC exponential growth in the sales initiates substantial financing requirements for receivables and inventory.  In the past few years, almost all the needs could be met by the accumulated earnings. In this plan, the company will require a line of credit to offer cash in the initial year up to the point the accounts receivables will be able to start turning over not cash. Projections illustrate a demand for a line of about $20 million which may stretch to $30 million. Since the receivable is anticipated to be on the rise in the first 6 months, and an increase in true prime quality customers, it is prudent to have commercial banking lines of credit.

The rate of interest is assumed to be 10% should a commercial line of credit be obtained. The factoring is projected to add to an additional cost amounting to between $100, 000-$120,000

The rate of federal tax on the corporate profits is graduate starting at 15% on the profits to the tune of $200,000. The mean weighted rate of federal tax on the profits to the tune of $1 million calculates to be 50%. On profits of more than $1 million, the federal tax rate would be maintained at 50% and to such an extra 10% would be added for the specific state corporate tax (Wallace & Webber, 2017).

Economic Value of ASC Graphics Technology

The 60 days period for receivables is not ordinary even though the inventor turnover is expected to be a bit slow owing to the need to maintain higher levels than was needed a few months ago. The increase in the demand for the products has mounted pressure on the supplied in abiding to keep up with the upsurge in the demand. There has been a minimization in the risk of maintenance of an inadequate stock of some main products by greater than normal forward purchasing.

General Assumptions
	Dec 2018	Jun 2019	Dec 2018
Plan Month	1	2	3
Current Rate of Interest	15%	15%	15%
Long term interest rate	40%	40%	40%

By the end of the Dec 2018, an average of 200 devices would be sold on a monthly basis. The second batch would be sold in the preceding periods. Most of the customers of ASC should be holding back their orders in anticipation of fall in prices (Wallace & Webber, 2017). The monthly sales required for the break-even are demonstrated in the break-even analysis illustrated below. The break-even analysis shows that approximately 90 devices will need to be sold in monthly sales in order to attain the break-even point for the business. This is arrived at by making a comparison between the incomes and the expenses during a period and establishing how many devices will need to be sold in order to equalize the income and the total costs spent (which include variable and fixed costs)

Break-even Analysis
Monthly units Break-even	200
Month Revenue Break even	$100,000
Assumptions:
Average Per Unit Revenue	$1000
Average Per-Unit Variable Cost	$450.04
Estimated Monthly Fixed Cost	$60, 255

The anticipated gross profit for the period ended Dec 2018 will be firm and would increase even further in the second and third periods. Even with the enormous investment in marketing, it is anticipated that the net profits before taxation would be high.

The projected expenses are as shown:

• Advertising which would be an average of $150,000 in the period ended Dec 2018, $250, 000 for the period ended June 2019 and $350, 000 for the period ended Dec 2019.
• Travel: The travel expenses will double for the period of the business
• Office supplies: The actual figures are provided as $150, 000 and projected to increase by $100, 000 for every period.
• Computer parts: The actual figures are provided as $450, 000 and projected to increase by $150, 000 for every period (Wallace & Webber, 2017).
• Professional fees: These would be inclusive of accounting which would cost $200 every month as well as legal and miscellaneous services. It is expected to increase by $1000 every month in a reflection of the increase in the sales.
• Merchant Services: These would be costs associated with payments made to credit companies when credit cards as used as a form of pay and would account for approximately 3% of the prices of sales.
• Miscellaneous: Projected at $500 every month
• Online Services: Maintained at the historical levels
• Leased Equipment: Relate to expenses touching on leased computers expected to remain at the same rate
• Telephone: Actual figures are provided in the first two months and thereafter $500 per month increase in the preceding periods.
• Utilities: Approximately $200 per month and are anticipated to increase due to the acquisition of new space to accommodate new staff.
• Insurance: Expected to project upwards due to the increase in extra office space acquired
• Rent: Additional space will be needed due to the hiring of new staff
• Depreciation: Net capital is almost over $10,000 by close of the previous period. Depreciation at $2500 is assumed annually.
• Healthcare: Will proportionately be on the increase as a result of the newly hired staff
• Consultants: Expenses paid to the various independent technicians of computers that do services to the company. They are paid at the rate of $50 per hour (Wallace & Webber, 2017). The costs are expected to increase at the rate of $5000 per month reflecting an increase in the sales

Pro Forma Profit and Loss
	Dec 2018	June 2019	Dec 2019
Sales	$15, 015, 018	$18, 014, 268	$21, 478,157
Direct Cost of Sales	$848,598	$2,145, 258	$4, 589, 256

TOTAL COST OF SALES	$848,598	$2,145, 258	$4, 589, 256
Gross Margin	$504, 054	$1, 128, 125	$2, 251, 154
Gross Margin %	59.2%	52.3%	49.01%

Payroll	$305,157	$518,120	$813,485
Sales and Marketing	$350,165	$451, 045	$541,120
Depreciation	$2000	$2,000	$2,000
Leased Equipment	$4500	$4500	$4500
Healthcare	$15215	$17,154	$21,014
Online Services	$1800	$1800	$1800
Telephone	$3540	$4501	$5400
Utilities	$2500	$2500	$2500
Insurance	$2150	$2845	$3000
Rent	$18, 000	$30,000	$40,000
Payroll Taxes	$15,000	$28, 458	$61, 014

From the financial analysis presented in the excel sheet, it can be concluded that the business is availed and thus ASC has the freedom to go ahead and invest in the venture using the set-aside capital. The financial analysis illustrates that by investing in the business, the company would be in a position to realize significant profit. By failing to invest into the business, the company would be able to preserve its initial position in the current market where it exists. This would save the company from such risks as investing in a new business among them changes in technology, changes in skills-that would call for hiring new skilled labourers, an increase in the staff capacity to handle the newly introduced roles that would see the company achieve its missions and objectives.

Competitive Landscape

Going by the calculations made of the expenses and compared against the anticipated returns should the business be ventured into, ASC has the confidence to proceed and invest in the business. The financial analysis demonstrates that the capitals set aside by the company are sufficient for effective running of the business without necessarily engaging in external borrowing from a period of three financial years. Still, with the capital, there are anticipated profits by the end of every financial period and the profit has been observed to be on the increase as more of the product finds its way into the market. The use of the copyrights of Alpha Chips enhances the sales of the produced commodities since most of the customers are familiar with their products thereby building confidence in them.

On the other hand, failing to invest in the business would pose a number of risks to the company including the risk of not enjoying the new profits that come with the investment. The company would also risk not exploiting and exploring the available market segment as well as the trending technological developments in the market. Such would see the business stagnate and risk failing to develop and expand. By including graphics into the smartphone, the company would easily enhance its market base to trap those customers that required such services and those related to them.

ASC is considering using the copyrights of Alpha Chips in coming up with the graphics that are to be included in the smartphones those they are contemplating to venture into. ASC would use the 5% in paying for the copyrights of Alpha Chips. By making the royalty payments, it would grant the opportunity through the agreement that was made to be allowed to use the copyrights which would in turn act as a source of income from the use. The royalty would protect the company from victimization of improper use of the borrowed rights. The royalties will increase the stability of the business hence increasing the chances of its survival.

References

Burns, P. (2016). Entrepreneurship and small business. Palgrave Macmillan Limited

Burns, P., & Dewhurst, J. (Eds.). (2016). Small business and entrepreneurship. Macmillan International Higher Education

Ervin, S. A. (2016). Social Business Plan and Publishing Proposal for Global Toolkit

Evans, V. (2015). The FT Essential Guide to Writing a Business Plan: How to win backing to start up or grow your business. Pearson UK

Ferrante, I. B., Gelinne, A., Kirby, C., McGurk, B., Richards, M., & Warden, H. (2017). The Business Plan Spraycelet, LLC. Fashionable Pepper Spray Bracelets

Ferreira, F. M., & Pinheiro, C. R. M. S. (2018). Circular Business Plan: entrepreneurship teaching instrument and development of the entrepreneurial profile. Gestão & Produção, (AHEAD)

Hester, S. W. (2017). Business Plan for a Non-Profit Pediatric IV Pole Wagon Distribution Program. Gardner-Webb University

Hu, Z., Sha, L., Zhang, X., & Chen, H. (2018). Research on Training Mode for Excellent Engineer Plan in Light Chemical Engineering Specialty

Hutchinson, C. E. (2017). Engineering Entrepreneurship, From Idea to Business Plan. Technology and Innovation, 19(1), 451

Johnson, S., & Rohrer, M. (2018). Small Satellites Impact Global Compliance, Standards, Licensing and Data Access Technology-Build a Business Plan to Address these Impacts

Kassicieh, S., & Jordan, R. (2015, September). Global innovation network for entrepreneurship and technology: The SPEED business plan boot camp and competition. In Interactive Collaborative Learning (ICL), 2015 International Conference on (pp. 989-991). IEEE

Lipman, B., & Ashlock, M. Z. (2015). Engineering and Implementing an Executive-Level Communication Plan in a Global Professional Environment: A Case Study. Journal of Media Critiques [JMC], 1(4)

Lock, D. (2017). The essentials of project management. Routledge

Macaulay, S. (2018). Non-contractual relations in business: A preliminary study. In The Law and Society Canon (pp. 155-167). Routledge

Maresch, D., Harms, R., Kailer, N., & Wimmer-Wurm, B. (2016). The impact of entrepreneurship education on the entrepreneurial intention of students in science and engineering versus business studies university programs. Technological forecasting and social change, 104, 172-179

McKeever, M. (2016). How to write a business plan. Nolo

McKenzie, D., & Sansone, D. (2017). Man vs. machine in predicting successful entrepreneurs: evidence from a business plan competition in Nigeria. The World Bank

Nicholas, J. M., & Steyn, H. (2017). Project management for engineering, business and technology. Routledge

Park, R. (2017). Value engineering: a plan for invention. Routledge

Rimm, A. (2016). Joy of Strategy: A Business Plan for Life. Routledge

Rivoal, M., & Haselip, J. A. (2018). Delivering market-based access to clean cooking fuel for displaced populations the Kigoma region, Tanzania: a business plan

Stark, R. (2016). Business plan

Stark, R. (2016). SanSal Business Plan

Tanev, S., Rasmussen, E. S., & Hansen, K. R. (2016). Business plan basics for engineers. In Start-Up Creation (pp. 21-37)

Thébaud, S. (2015). Business as plan B: Institutional foundations of gender inequality in entrepreneurship across 24 industrialized countries. Administrative Science Quarterly, 60(4), 671-711

Wallace, M., & Webber, L. (2017). The disaster recovery handbook: A step-by-step plan to ensure business continuity and protect vital operations, facilities, and assets. Amacom

<