ACONTECER

Latest

Ocho.

Acontecer Dominicano | 22 June 2021

“Eramos un cuatro pa cuatro en la cabaña.” SANTO DOMINGO – Varios de los detenidos este lunes en una fiesta clandestina que se realizaba en una cabaña de

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De frente.

Acontecer Dominicano | 22 June 2021

Por: Gullen Peralta Red Nacional de Comunicadores Dominicanos (RNCD). VALVERDE – La tarde de ayer lunes se registró un accidente de tránsito, entre dos motocicletas frente al cuartel

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Un camión.

Acontecer Dominicano | 22 June 2021

Un hecho lamentable. VILLA ALTAGRACIA – Una niña de apenas tres años de edad perdió la vida en un lamentable percance de tránsito en la que un camión

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ATERR4DA

Acontecer Dominicano | 22 June 2021

Ella era amiga de dos mujeres que hoy están en el cementerio. SAN PEDRO DE MACORIS – La Doctora Dahianna Nathalie Pepén Morales está aterrada, el hombre que

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En una cabaña.

Acontecer Dominicano | 21 June 2021

¿Y cuantos eran ahí dentro? Las autoridades han puesto muchas restricciones para detener la propagación del covid-19, lo que hace que sea cada vez mas difícil para que

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Un hierro.

Acontecer Dominicano | 20 June 2021

(El problema que estábamos teniendo en las noticias con enlaces, ya fue resuelto) El dominicano Julio Aponte de 63 años de edad, le quitó la vida a su

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Pareja de esposos.

Acontecer Dominicano | 20 June 2021

(Tuvimos un problema técnico que ya está resuelto, las imágenes del enlace no se estaban viendo, pero ya se pueden ver) EL SEIBO – A una pareja de

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Tenía 5 años.

Acontecer Dominicano | 19 June 2021

Un hecho lamentable sucedido en la zona de Amazonas en Brasil, donde un joven de 20 años de edad VI0L0 y le quitó la vida a una niña

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Salió a buscar un dinero.

Acontecer Dominicano | 19 June 2021

POR #NOTISOTO EXTREMO LA ROMANA – La tarde de hoy viernes fue levantado el cuerpo sin vida de una mujer la cual fue identificada como Carmen Eduvirge Tiburcio,

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11 años tenía.

Acontecer Dominicano | 18 June 2021

Un hecho lamentable que ha consternado la comunidad. SAN FRANCISCO DE MACORÍS – Un niño de 11 años perdió la vida en las aguas del río Jaya, en

Accounting, the foundation of the system
Management
The first commercial transactions took place in a
barter economy context, that is to say an exchange system of a
good or one service against another. These exchanges were most often simultaneous and excluded any notion of “currency”. Then, for
facilitate the development of trade and its geographical extension, the currency appeared. This was the start of a formalization of
transactions of which we find traces in Roman civilizations
and Egyptian with the birth of “pre-accounting”.
General
The accounts are used to record the operations related to the operation
of the company: this is a quantitative technique which, using a
homogeneous language, records events reflecting activity
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of the company. This “translation of the activity” achieves four objectives:
● establish the company’s assets, by listing the
business assets and debts;
● determine the outcome of the activity;
● keep the memory of the operations carried out;
● allow control, whether under the interest angle or under
the legality of operations.
So-called “general” accounting processes all transactions with
partners outside the company such as customers, suppliers,
bankers, employees, etc. This accounting is compulsory.
Double-entry accounting
It appeared in Genoa around 1340 before becoming generalized under
the impetus of three factors:
● discovery of printing;
● the development of deferred payment (credit);
● the work of Luca Pacioli, which is the basis of the principles of
double-entry bookkeeping.
The principle of double-entry accounting is simple: there can be no
have a job without resources. For example, if you buy a car (resource job) with the money available in your account
in the bank (source of the resource), each transaction is recorded
in two accounts, one of which is debited and the other is credited with the same amount.
Many transactions can be broken down into physical flows (delivery of the car) and financial flows (payment of the
car): the gap between the two flows is perfectly understood
by double-entry accounting (see example below).
So that all transactions are treated in the same way,
universal and arbitrary conventions have been established.
UNDERSTANDING THE REPORT 5
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Universal and arbitrary conventions
Double-entry accounting
On September 1, 2003, the Telébella company sold Mr. Martin three television sets with a unit value of 1000 euros, granting him a
3 month free credit. Accounting record of the transaction
(excluding VAT) is carried out as follows in the accounts of the company Telébella
Accounting documents
Accounting entries are recorded in documents
successive:
● the journal which records the transactions in chronological order (see table below);
● the general ledger which collects the accounts and periodically calculates a balance per account, per customer and per supplier;
● the balance which shows, for each account, the total
debit and credit movements as well as balances
debtors or creditors; it helps to ensure equality
debit = credit;
● the income statement and the balance sheet which show the balances of
each account at the end of a given period (month, quarter,
year). The company’s result, determined by the difference
between income and expenses, represents the contribution of the activity for the period to the enrichment of the company, in the case
of a benefit, or its impoverishment, in the case of a
loss. The setting of the final result and the closing of the balance sheet take place
at the end of a period called “exercise”, the duration of which is
generally set at twelve months. The exercise is not required to
coincide with the calendar year and some companies prefer
adapt it to the seasonality of their activity
When the operations are very numerous, or when there is a need to
decentralize information, it is easier to create logs
auxiliaries:
● purchase journal (invoices received);
● sales journal (invoices issued);
● treasury journal (bank, cash register, bills payable, etc.);
● log of various operations.
These auxiliary journals are then dumped and summarized in a
centralizing newspaper.
The Commercial Code sets three obligations for any business:
● the accounting recording of all movements affecting the assets of the company;
● the establishment and publication of three inseparable documents * (balance sheet, income statement, appendix explaining the
accounts and their content);
● carrying out an annual inventory to check the existence of assets.

Accounting principles
Accounting is therefore a recording technique, which
request, beforehand, the fixing of a set of rules, standards
and homogeneous principles. This is the only way to obtain reliable, truthful, comparable information over time and space.
UNDERSTANDING THE REPORT 11
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In France, industrial and commercial companies must keep their
general accounts and present their accounts, according to fixed rules
by the General Accounting Plan (PCG) and the Commercial Code. We present below the main accounting principles that allow us to
understand the spirit in which the accounts must be drawn up:
● the principle of business continuity, according to which the asset
of the company is always evaluated, with a view to
business continuity and not by integrating the contingency
a liquidation;
● the principle of maintaining the opening balance sheet means that the
opening balance sheet of a financial year must correspond to the balance sheet of
closing of the previous financial year; method changes
accountant and any errors must then be charged
on the opening balance sheet;
● the principle of exercise independence consists of attaching
for each financial year the expenses and the income which concern it
indeed, and these only;
● the principle of valuation at historical cost; the assets are
recorded at their value at the time of acquisition;
● the principle of nominalism follows from the previous one; he considers the monetary unit to be stable, whether for
acquisitions or for debts;
● the principle of prudence. This means that a product should not
be recorded that if it is carried out, then a load must be
recognized as soon as its realization is probable or even possible. For example, potential capital losses on a portfolio of securities owned by a company are taken into account.
account, while potential capital gains are not
before they are effective;
● the principle of non-compensation; no compensation
can be done between assets and liabilities or between
expenses and income;
● the principle of permanence of methods; barring exceptions, the
presentation of the accounts and valuation methods must be identical from one financial year to the next;
● the principle of good information; the General Chart of Accounts
specifies that the information communicated must be “sincere,
adequate, fair, clear, precise and complete ”;
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● the principle of materiality; any information considered to be material must be presented explicitly in
Financial Statements;
● the principle of the preeminence of reality over appearance.
This concept, derived from Anglo-Saxon accounting (substance
over form), seeks to express that the accounting rules of
the company must aim to translate an economic reality
rather than a legal form. This is the concept of true and fair view
characteristic of Anglo-Saxon accounts.
Some of these rules are specific to French accounting: they
may be different in Anglo-Saxon accounting, for example
example. This will put more emphasis on the role of shareholders by promoting financial information that meets their needs.
and will also encourage more transparent information, in particular by entering off-balance sheet items.
The balance sheet, a photograph of wealth
current company
What does the balance sheet represent?
The economic activity of a company presupposes that it has the means
and use them to produce and sell goods or services
to customers. The difference between the products (recipes provided by
sales) and expenses (expenses to be incurred in order to afford
to produce and sell) is the bottom line of the business.
The means necessary for the company to produce depend on the
nature of its activity: an airline needs equipment
important, heavy infrastructure, while a purely
commercial, without processing activity, has less
important (warehouses, stores, etc.). Finally, a service company or
a consulting firm can operate with little means
equipment (offices, computers, etc.).
The passive
To acquire these means, the company must have resources; it
must find funding to obtain the necessary tools
to its activity. These resources can be of three types:
UNDERSTANDING THE BALANCE SHEET 13
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● funds provided by the founder of the company, his associates
or shareholders. These sums are normally left
permanently in the company: they belong to him
in its own right, hence the name “equity”;
● the amounts generated by the activity of the company, that is to say
the profit result created during the previous financial year;

The asset, use of resources
As previously indicated, the asset presents the list of jobs that
makes the business of the capital available to it. By convention, the asset
is presented on the left in the balance sheet and breaks down into three major
masses:
● the fixed assets, including the elements remaining durably
in the business;
● current assets, linked to the operating cycle;
● accruals accounts: used for adjustments.
Fixed assets
The definition is given by the General Accounting Plan: “elements
tangible and intangible intended to be used in a sustainable manner for the activity of
the company “(PCG, p. I.32). In other words, these elements are not going to be
completely consumed when used for the first time.
The subscribed capital not called
This item reflects the commitment of shareholders to provide funds. He
This is a debt owed by the company to its shareholders, payable at any time by simple decision of the Board of Directors.
Intangible assets
They can be defined by default, since they are fixed assets which are neither physical nor financial. We can distinguish several elements.
Establishment costs
They correspond to “expenses incurred in connection with transactions which
condition the existence or development of the company but of which
the amount cannot be related to the production of goods and services
determined ”(Accounting decree, art. 19).
UNDERSTANDING THE BALANCE SHEET 17
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They understand :
● incorporation costs (registration fees on
contributions, fees, costs arising from legal formalities during
the creation of a company);
● initial establishment costs (prospecting and development costs
publicity);
● the costs of capital increases and various operations
(mergers, splits, transformations, IPOs).
These costs can be charged in the year of their engagement
or amortized within a maximum period of 5 years (see amortizations,
p. 28). Until these costs are fully amortized, the company cannot distribute dividends.
Research and development costs
By virtue of the application of the principle of prudence (see p. 11), the company must record, in the expenses of the year, the expenses of
research or development of new products. This obligation is verified in particular for basic research work, the results of which are highly random.
But the General Accounting Plan admits, on an exceptional basis, that
development and research costs recorded in the balance sheet
applied, on two conditions:
● research projects must be individualized and their
clearly identified costs;
● projects must have a serious chance of commercial success, that is, they must be able to generate profits
future. We can see how difficult it is to appreciate this aspect!
In addition, the new IAS accounting standards, which are more restrictive than the
PCG, add to the two previous conditions:
● the technical feasibility of the projects;
● the existence of a potential market;
● the existence of sufficient resources to finalize the project.
These costs can also be amortized within a maximum period of
5 years. The distribution of dividends is also prohibited as long as the
accounts have not been cleared.
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Concessions, patents, licenses, trademarks and other rights
These elements make it possible to identify and legally protect their
users. All patents, trademarks and other rights purchased
by the company is recorded at acquisition cost. For those developed in-house, the company may decide to spend their costs from
development in charges. In this case, they are not registered with the
balance sheet, while their heritage value can be very significant,
but all of their costs are charged to the current year, in the
income statement.
This can lead to paradoxical situations: a company in
good health prefers to spend full development costs
of a new patent charges to cut taxes for the year. Born
spending nothing in intangible fixed assets, it reduces its assets, and therefore its value. Conversely, a company developing the
same patent but with a more strained financial situation prefers
immobilize this patent and increase its heritage and value!
We will come back to the precautions to be taken in analyzing balance sheets later.
The goodwill
The elements of the business are the right to lease, customers,
the business name, location and brand. They appear in the balance sheet
for their acquisition value. If they were created by the company and not
purchased, they are not recorded on the balance sheet.
Advances and down payments on fixed assets
intangible in progress

The purpose of this chapter is to give the keys to the future business creator
in order to guide him in the fundraising process.
Often unfamiliar with the mechanisms of corporate finance,
the business creator often thinks that the hardest part is done as soon as
when he comes up with an interesting idea. But the dream cannot become
reality that when ideas and goals come to fruition
in euros: this is a less exciting but decisive phase for the
project success.
This chapter is not intended to describe the entire journey of creation
of business. It begins as soon as the creator has taken the plunge,
defined his personal goals, found an idea, weighed the risks. Underline
simply the necessary prerequisites before embarking on
this real adventure:
Know yourself well – establish a skills assessment, know
what are its key values, know its work power,
appreciate their ability to evolve in an uncertain environment,
to surpass oneself, to take risks, to know how to take care of
details, to question yourself, to control your doubts …
Define your goals well – become your own boss, be
rich, leave something behind, create, build a project
human, take revenge on something …
Make a precise point of his material situation – indebtedness
personal, standard of living, spouse’s work, comfort
minimum acceptable …
Be sure that the family environment adheres to the project.
Be prepared to make sacrifices – of standard of living, of quality
of life…
Starting a business will bring you great satisfaction; born
never lose sight of the fact that these satisfactions have a counterpart!
Build a business plan
The creator has just built his project, it remains for him to put it into action.
form and verify its feasibility. This is where the key element of
any business creation, the business plan.
The business plan is the summary of the business strategy, the objectives
to be achieved, the means implemented to develop the company:
it is the qualitative and quantitative formalization of the creation project
of enterprise of which he will describe all the stages. It is a precise document
which formalizes the business model by trying to determine the future
most likely of the business. The business plan is obviously
written by the management team.
The objectives of the business plan
The objectives of the business plan are simple:
Structure the project. The document will make it possible to expose
simply the idea, the markets, the environment … It forces us to
clearly set the strategy of the company, therefore to establish a
complete diagnosis by identifying opportunities, obstacles
and solutions. It is akin to the aviator’s flight plan
indicating the path to follow Validate the economic and financial feasibility of the project. He
is to verify that the company resulting from an idea can generate
sufficient results given the capital that has been
invested. In other words, is the project holding up?
Strengthen team cohesion. The business plan is a
powerful management tool: it helps to build a
collective vision of the project by ensuring that all the protagonists
are in good agreement on the strategy, the means and the
Goals. Creating a common repository, it can be used
then to get the main executives to join the project
of business.
Obtain funding. Allowing to understand the relevance
of the project and its financial soundness, the business plan
gives precise indications on the viability of the company.
The business plan will make it possible to properly measure the risk /
profitability. It is therefore used to communicate outside
and convince the banks to grant financing,
or venture capital to invest in the business. This is the key tool
for the banker or the investor: without this document, no
possibility to start chatting!
In summary, the main purpose of the business plan is to REASSURE!
Reassure creators about the viability of their project, reassure bankers
on the solidity of the company, reassure investors of the interest
strategic or financial …
Simple rules
Formal and substantive rules must be observed. Let’s never forget that
the business plan is a communication tool.
In terms of form, the business plan must be:
clear, that is to say easily readable, well written, without spelling mistakes,
with a neat presentation, without using jargon
incomprehensible technique;
structured, respecting a logical plan, prioritizing
information;
comprehensive, giving a comprehensive and detailed vision of the project;

accurate, using facts and figures, attaching
annexes;
neither too short, with the risk of oversimplifying, nor too much
long so as not to tire the reader (we recommend a
document of 20 to 30 pages, possibly supplemented by
annexes);
communicating, using various fonts, putting
chapters and parts, highlighting the elements
important.
Basically, the business plan must be:
realistic, without adding all the favorable conditions
in the best of all possible worlds. Taking into account hypotheses
realistic will greatly enhance the credibility of the business plan
and the seriousness given to project leaders. It is desirable
integrate alternative scenarios (for example, what are
the consequences of a 20% drop in turnover?);
true, without seeking to omit information or conceal
essential elements of the project. The relationship of trust that
must be established between a potential investor and a company
would be irretrievably lost;
enthusiastic, because the project must create value and be supported
through a true entrepreneurial spirit. The potential partner
must understand the difference between an entrepreneur
bringing his total commitment and his ideas, and a manager
simply bringing his skills.
Construction of a typical business plan
A business plan is not a rigid document. It will adapt to
context and interlocutors and must be able to evolve according to the
conjuncture. But if he respects the rules stated above and if he
takes up most of the approach proposed below, the business
plan will be a powerful tool for formalization and communication.
Here is the typical outline of a business plan:
1. Synthesis
2. The story
3. The offer of products or services
4. The market and competition
5. The objectives
6. Operational strategy
7. The team
8. Legal aspects
9. The financial plan
10. Appendices
The synthesis is the shortest part … and the most important
of the business plan: it must summarize in one or two pages the whole
of the project by arousing the interest of the recipient. It is also called
“Operational summary” or executive summary.
Quick summary of the development plan, this operational summary
must present the key points of the project in order to quickly give
the investor has a big idea and wants to know more. Although
constituting the gateway to the business plan, the summary will not be written
that at the end. We suggest the following outline:
Synthesis
A. The offer
What are the features of the product or service
offers?
Is the product or service protected (patents, brands,
licenses)?
How does the product or service correspond to an existing need
or not?
B. The market
What is the size of the target market?
What are the prospects for the market?
What is the company’s target market share?
Who are the competitors?
What are the competitive advantages?
What is the intended distribution?
C. Description of the team
Who are the key members of the management team?
What responsibilities did they exercise?
What is their expertise?
D. Funding
What are the key figures of the project (turnover, profitability)?
What is the overall financing requirement for the project?
What is the amount of funds sought?
Here is an example of the summary of the initial business plan of the
cosmetic brand Kibio, created by yours truly.
Example of a business plan summary
The offer
Design, development and marketing of a new brand
cosmetics sold at home.
The positioning
All the pleasure, efficiency and proximity of bio-natural cosmetics
active at home.
The concept
Active natural organic cosmetics.
The product offer
An active bio-natural cosmetic range, combining pleasure and efficiency,
organized simply around key actions.
The competitive advantage
Truly organic products (certified), very high proportion of active ingredients
(more than 80%), safe products, associated with application gestures.
The distribution
France, direct door-to-door sales. International, depending on the market.
The founding team
Cosmetics professionals (L’Oréal experience) and sales
direct.
The key numbers
2006 turnover: 426,250 Operating profit: – 179,405
2010 turnover: 5,317,125 Operating profit: 519,486 9.8% of turnover
External financing need: 2 million euros.
It seems important to us to tell the story of the project: this part
short (1 page) answers the following questions:
where did the idea come from, what is the genesis of the project?
what is the motivation of the creators?
what are the key dates (creation…)?
Have there already been achievements?

The part on the product or service offer consists of exhibiting
clearly the characteristics of the products and / or services offered. Good
that the field can be technical (high-tech fields
for example), the presentation should be clear, the investor not being
not necessarily an expert in the field (definition of terms
techniques in a glossary, explanatory diagrams, etc.). Exercise can
be difficult for the creator because he must take a step back from
the technique to adapt your speech to an audience that is not necessarily
expert: what matters is to expose the functionalities of the product
by highlighting its added value and its interest in relation to
competition.

Product and service offering
A. Nature of the offer
Presentation of the product or service
What are the features of the product or service?
What is the added value of the product?
What are the benefits of the product or service (savings
performed, ease of use, speed of execution, etc.)?
What are the strengths of the offer? The weak spots?
B. Stage of project development
At what stage of development is the project (concept,
R&D, prototype / mock-up, patent, beta-test, placing on the market,
etc.)?
C. Technologies used, patents, trademarks
What technologies is the project based on?
Are these standardized or developed technologies
specifically?
Who owns the technologies used (patent, license, etc.)?
What brands are registered (France, Europe, etc.)? through
who?
D. Price
Who pays for the product or service provided? What are the sources
of business income (users and / or third parties)?
What is the price level on the market?
Market and competition analysis must be carried out with precision
and objectivity. It may be difficult to achieve in the case of
new concepts or for emerging markets. If studies of
have been carried out, it will be necessary to state the methods used
to establish these studies. Lessons learned from experiences at
abroad will have to be appreciated for their fair value. The data collected
must prove to be reliable and effectively transposable to
project.
Market and competition
A. Nature of the contract
Does the market exist?
What is the size of the market?
What is the volume of the market?
Is it a national or international market?
How is the market evolving?
Who are the market players? in France? abroad?
Is this market regulated (access conditions, conditions
exercise) in France? abroad?
What market share is the company targeting?
B. Clientele
Who are the target customers? What is the profile of the different
potential customers targeted?
What are targeted potential customers looking for? What are their
needs? What are they sensitive to?
What is the benefit of the offer for the targeted potential customers?
C. Competition
Who are the company’s main direct competitors?
Where are they located (in France, abroad)?
What is their profile (positioning, brand image, shareholding,
capital, turnover, profitability, market share,
strategy, etc.)?
What are their strengths in relation to the project? their
weak points?
Are they able to realize the products or services of
the company? under what timeframe?
What are the elements of differentiation from the competition
in relation to the project?
Who are the company’s indirect competitors (products
or substitute services)?
Two key points need to be worked on in particular, the appreciation of
market and competitive analysis. Potential investors will be
reassured by the existence of a market of significant size: it is
guarantor of promising prospects and, moreover, authorizes more
of “mistakes” than a very tight market. The competitive analysis must,
as for it, to identify the direct existing competitors, the competitors
indirect (for example with substitute products) and
new entrants possible. And remember that the absence of a competitor
will initially lead the investor to the conclusion maybe
hasty lack of market …
The objectives must make it possible to measure the scope of the project as well
than its timing. If the realism of the objectives set makes it possible to verify
the overall coherence of the project, in particular with regard to the need for
global financing, the conditions of realization (or non-realization)
of these key stages will prove to be a source of lessons.
Goals
A. Operation schedule
What is the investment schedule?
What is the timetable for putting into operation or
service?
What is the time to market?
B. Market shares
What market share must be held in order to survive on the
market? to be a beneficiary?
What market share is the company targeting? to what
deadline?
C. Turnover
What are the revenue forecast assumptions?
How quickly will they be completed?
D. Profitability
What is the turnover to achieve to reach the point
dead?
When must the break-even point be reached?
When will the business start to make a profit?
What are the prospects for investor compensation?

The purpose of this part is to describe the strategy adopted to achieve
the objectives set. Depending on the type of activity, marketing and sales aspects,
industrialists will have to be addressed.
Strategy
A. Strategies
What are the strategies implemented by the company (mastery
key skills, alliances or associations,
etc.)?
What is the company’s research strategy?
in terms of industrial protection?
What is the company’s development strategy
(internal growth, external growth, etc.)?
B. Production / subcontracting
What will society produce?
What means are needed?
What supplies are needed?
What production will be outsourced?
What will be the logistics circuit?
What are the financial needs related to the production cycle?
C. Distribution
What distribution system has been chosen?
Will the company have an internal sales network or
external? in France? abroad?
What investments are needed to implement
place the network (recruitment, etc.)?
What are the financial needs related to the cycle of
marketing?
D. Marketing plan
How will the company communicate to do
know his offer?
What is the branding strategy?
What communication policy will be implemented?
What kind of promotion?
What kind of advertising? on which media?
At what level does the company plan to communicate
(regional, national, European, etc.)?
What is the company’s pricing policy?
What investments are needed to promote
the company’s offer?
What is the cost of acquiring a customer?
What is the cost of retaining a customer?
E. Facilities and equipment
What equipment is required for proper operation
of the company (machinery, equipment, furniture, etc.)?
What are the needs of the business in terms of real estate (surface
of premises, etc.)?
What are the corresponding investments to be made
(specific arrangements, etc.)?
What are the financing needs related to the implementation
of exploitation?
F. Strategic partnerships
Have partnerships been concluded? from whom? to what
price?
G. Suppliers
Who will be the company’s suppliers?
Will the business depend on one or more of its
suppliers? Will she be able to change it?
Will the company’s suppliers be located in France?
abroad?
What will the payment terms be? the deadlines of
delivery?
This is to introduce in this part the team and the key people of the
project by describing their role, experiences, expertise and
complementarity. The reader should be able to appreciate the level of
the management team, its management capacity and its adequacy with
the project. As investors like to repeat, the criteria for
the success of a project are the management, the management and … the
management.
The team
A. Presentation of the management team
Who are the key team members?
What training have they taken?
What responsibilities did they exercise?
What experiences have they gained?
What professional achievements can serve as
references?
What are their areas of expertise in the project?
Include detailed CVs as an appendix
B. Constitution of the management team
Where did the idea for the project come from?
Who is behind the project?
How did the management team come together around
this project?
How is the management team organized?
What are the complementarities of team members
of management?
C. Management
Human resources
Present an organizational chart of the company
What is the current workforce of the company? workforce
necessary to achieve?
What are the strengths and weaknesses of the workforce?
current?
What measures should be taken to remedy the points
weak (recruitment, etc.)?
What is the recruitment schedule?
The legal part will mainly concern two aspects: trademarks
and contracts on the one hand, the legal structure and the distribution of
capital on the other hand.

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