Business Plans

A business plan is a detailed written document outlining future plans and strategies of an organisation. It includes the business’ goals, how they plan to achieve them, and the timeline for accomplishing these goals.

The business plan is considered a crucial part of raising finance. It provides potential investors or creditors an insight into how the business plans to grow and how it will generate profit to repay funds.

Essential components of a business plan include the executive summary, company description, products and services, market analysis, strategy and implementation, organisation and management team, and financial projections.

An executive summary gives a top-level view of the plan and encapsulates the key points. Although it is the first part of the business plan, it is usually written last.

The company description provides an overview of the business, discussing the nature of the business, the market needs it meets, and how its products and services fulfil these needs.

The products and services section outlines what the business offers and how the customer stands to benefit.

Market analysis covers an industry overview, market segmentation, target market strategy, competition analysis, and marketing plan.

The strategy and implementation segment discusses the pricing, promotion, distribution, and operational features of the business.

The organisational and management team section highlights key members within the company, their roles, and how their expertise contributes to achieving business goals.

In financial projections, the business illustrates its projected financial performance. This usually includes revenue and expense forecasts, cash flow statements, and balance sheets for the next three to five years.

A well-constructed business plan can raise finance in several ways – helping to attract investors, securing loans, aiding in negotiation with suppliers for credit terms, and even stimulating interest from potential business partners.

However, it’s essential to remember that a business plan is not a guarantee of raising finance. Many other factors like current economic conditions, investor sentiments, and individual business reputation can also significantly influence the likelihood of obtaining funding.

It’s essential to be realistic and not overly optimistic in the financial projections. While investors want to see potential for profit, implausible projections can undermine the credibility of the plan.

Regularly revisiting and updating the business plan can help adapt to changes in circumstances and keep potential investors interested. Businesses must make sure to keep their plan relevant to the market conditions and company truth.

Programmes & Qualifications

Cambridge international as & a level business (9609).

  • Syllabus overview

The syllabus enables students to understand and appreciate the nature and scope of business, and the role it plays in society. It encourages students to examine the process of decision-making in a dynamic and changing business environment and to develop critical understanding of business organisations. They learn about business and its environment, human resource management, marketing, operations management and finance and accounting. At Cambridge International A Level, students also learn how to develop a business strategy.

The syllabus year refers to the year in which the examination will be taken.

  • -->2023-2025 Syllabus (PDF, 403KB)
  • -->2026 - 2028 Syllabus (PDF, 763KB)

Syllabus updates

We revise our qualifications regularly to make sure that they continue to meet the needs of learners, schools and higher education institutions around the world and reflect current thinking. We have consulted and worked with subject experts to review the syllabus, so that the breadth and depth is clearer. Please see the 2023–2025 syllabus document for full details on the changes.

What are the main changes to the syllabus?

  • clarified the assessment objectives and made small changes to their weightings
  • five topics now at Cambridge International A Level
  • embedded business strategy within the five main topics at Cambridge International A Level. Students are now encouraged to learn this within context
  • included formulae for ratios to support the analysis of published accounts
  • included a list of command words and their meanings.

What are the main changes to the assessment?

  • There are now two papers at Cambridge International A Level, Paper 3 and Paper 4. We have reduced the duration for Paper 3.
  • We have retitled all papers to better describe the focus of each one.
  • We have revised the levels-based marking criteria for all papers to maintain validity and reliability of assessment.

When do these changes take place?

The updated syllabus is for examination from June 2023 onwards. Examinations are available in March 2023 for India only. Please see the 2023-2025 syllabus above for full details.

We are developing a comprehensive range of materials to help you teach the updated syllabus. These resources will be available from June 2021 onwards (before first teaching) through our  School Support Hub and include:

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Face-to-face and online training will be available. For up-to-date information, visit our Events and training calendar .

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Business for Cambridge International AS & A Level (Fourth edition) (Cambridge University Press) front cover

Business for Cambridge International AS & A Level (Fourth edition) (Cambridge University Press)

From studying real-life business scenarios, to ESL support with language worksheets, the new edition of this series gives students the support they need to study this course effectively, and helps prepare them for assessment.

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Cambridge International AS & A Level Business (Second edition) (Hodder Education)

Build strong subject knowledge and skills and an international outlook with expert author guidance and in-depth coverage of the revised Cambridge International AS & A Level Business syllabus (9609).

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A Level Business Studies: How to prepare a business plan?

writing on paper

  • Now that we have looked at what a business plan is and why it is important it is time to look at how you can create a business plan
  • Preparing a business plan requires thorough research, strategic planning, financial forecasting, and risk analysis.
  • A well-crafted business plan can serve as a roadmap for achieving your business goals, attracting investors and funding, and guiding your operations.
  • By following these steps, you can create a comprehensive and effective business plan that sets your company on a path to success.
  • Creating a business plan involves the following steps. It is important to bear in mind that these steps are just the typical steps you go through when preparing a business plan, the emphasis and importance of each step vary depending on circumstances. It is possible to create a business plan which does not involve following some of the steps below. You can also carry out the steps in a different order.

Steps to creating a business plan

  • Conduct Market Research:
  • Before you start drafting your business plan, conduct thorough market research to understand your industry, competition, and target audience.
  • This information will inform your business strategy and help you develop a plan that addresses market needs and trends.
  • Define Your Business Goals:
  • Clearly define your business goals and objectives, including your mission statement, target market, product or service offerings, and revenue goals.
  • Be specific and measurable in your goals, setting timelines and metrics for success.
  • Develop Your Business Strategy:
  • Based on your market research and goals, develop a business strategy that outlines how you will achieve your objectives.
  • This may include marketing and sales strategies, product development plans, operational processes, and staffing requirements.
  • Create a Financial Plan:
  • A financial plan is a crucial part of any business plan, outlining revenue projections, expense budgets, and cash flow forecasts.
  • Be realistic in your financial projections, factoring in market conditions, competition, and potential risks.
  • Outline Your Organizational Structure:
  • Define the organizational structure of your business, including the roles and responsibilities of management and staff.
  • This may include an overview of your management team, hiring and training plans, and employee retention strategies.
  • Include a Risk Analysis:
  • A risk analysis is an essential component of any business plan, outlining potential threats to your business and strategies for mitigating them.
  • This may include contingency plans for unexpected events, such as changes in market conditions, legal issues, or natural disasters.
  • Draft and Revise Your Business Plan:
  • Once you have developed the components of your business plan, draft your plan and revise it as needed.
  • Get feedback from trusted advisors, colleagues, or mentors to ensure that your plan is comprehensive and effective.
  • Implement Your Plan:
  • Your business plan is only useful if you implement it effectively.
  • Use your plan as a guide for day-to-day operations, and regularly review and update it as your business evolves.

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2.1.4 Planning

Business plan – A document containing a business’s strategy, aims and objectives and how it plans to achieve them

A) Relevance of a business plan in obtaining finance

By having a business plan it helps to reduce the risk to investors of the business failing. This is due to the fact that by having a business plan it helps to organise the business, for example cash flow forecasts within the business help to ensure that the business has enough current assets to maintain day to day trade and to pay off any current liabilities. This will help to ensure the success of the business and help investors to decide whether or not the business is viable and therefore there decision about whether or not to invest. This is likely to help businesses when obtaining finance such as loans as well as lowering the interest rate on the loans. This is due to the fact that the business plan helps to persuade the bank that they will be able to pay back their loan with interest. In addition to this, it may also allow the business to raise finance through sources such as venture capital while reducing the percentage of the business that they have to sacrifice.

B) Interpretation of a simple cash flow forecast and calculations based on changes in cash-flow variables

Cash flow forecast – Shows the predicted cash inflows and cash outflows of a business.

The business is making a profit each month up until January. The cash flow forecast suggests that demand falls in the months of January and February. As a result of this, the business could fix this by reducing their cash outflows in these months. For example, they may reduce the staff that they have working in months January and February. This would help to reduce cash outflows thus improving their net cash flow. Furthermore, the business could be taken out in the months of January and February in order to try and improve their cash flow. In addition to this, they may also use trade credit in February in order to delay their payment of supplies thus reducing their cash outflows preventing a negative closing balance in February.

Cash inflows – This is the total cash going into the business e.g. from sales or returns on investments.

Cash outflows – This is the total cash going out of the business e.g. Supply costs and marketing costs.

Net cash flow – This is the total cash inflows – the total cash outflows

Opening balance – This is the cash that the business has at the start of the month. The closing balance of the previous month is the opening balance for the month after.

Closing balance – This is the cash that the business have at the end of the month and is the net cash flow + the opening balance.

C) Use and limitations of a cash-flow forecast

  • Identify shortages in cash – A cash flow forecast allows the business to identify months in which they may have a shortage of cash. Therefore, it gives the business a chance to fix this.
  • Comparison to financial objectives – Businesses are able to compare the cash flow forecast to the financial objectives that they set out in their business plan.
  • Helps to get a loan – Most investors will want to see a cash flow forecast before they invest in the business. This is due to the fact that it helps them to know whether or not the business will be able to pay back the loan with interest
  • Bias – The business may overestimate their predicted cash inflows and underestimate their cash outflows in order to make the business seem better/more viable on paper then it actually is. This may be in an attempt to persuade potential investors to invest in the business.
  • Prediction – The cash-flow forecast is only a prediction of the cash inflows and outflows of a business. Therefore, there is likely to be some margin of error in the predictions. Furthermore, it cannot take into account unforeseen events such as extreme weather affecting the supplies.
  • Time consuming – The cash-flow forecasts can take a lot of time to make, especially if the size of the business is relatively large. Furthermore, it will need to be updated on a regular basis which can be very time consuming.
  • Mistakes – A cash-flow forecast is a relatively difficult document to make. This is especially if the owner is inexperienced. As a result of this, the document is prone to mistakes which may result in a reduction in the accuracy of the cash-flow forecast.
  • Accuracy – As the time period in which the cash-flow forecast is predicting, the accuracy of it is likely to decrease. This is due to the fact that the uncertainty of what may happen to the business increases as time goes on.

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Revision Tips to Achieve A* in A-Level Business Studies

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Mastering Business Studies isn’t about memorising; it’s about strategic revision. A* isn’t reserved for the naturally gifted; it’s achievable with the right approach. 

Understanding A-Level Business Studies

In the world of academia, Business Studies goes beyond the textbook. It’s not just about rote learning ; it’s about practical application and analytical prowess.

Importance of Practical Application and Critical Analysis

Business Studies is hands-on. Imagine understanding a concept, not just in theory, but seeing how it plays out in the real business. It’s about taking textbook knowledge and applying it to actual scenarios. This isn’t about memorising definitions; it’s about knowing how those definitions shape real-world decisions .

Differentiating from Mere Memorisation

Forget the idea of cramming endless facts. Business Studies is about depth, not breadth. It’s about understanding the ‘ why ‘ behind the ‘ what .’ Picture this: anyone can recite theories, but not everyone can comprehend their implications. It’s the difference between knowing the definition of a term and understanding its impact on a company’s success.

In A-Level Business Studies, it’s not enough to know; you must analyse. It’s not just about passing exams; it’s about preparing for the dynamic challenges of the business world. So, as you dive into your studies, shift your focus from memorisation to comprehension. Business isn’t static, and neither should your approach to studying it be.

The Roadmap to A* Success

Achieving A* in A-Level Business Studies isn’t a mystery; it’s a strategic journey. Here’s your roadmap to success:

Strategic Revision Techniques

  • Highlighting Key Concepts: Start by identifying the core concepts. Imagine each concept as a puzzle piece; the bigger picture becomes clear when you know where it fits.
  • Mind Mapping for Conceptual Clarity: Visualise relationships between concepts using mind maps. Think of it as a GPS for your understanding – guiding you through the intricate web of business theories.

A-Level Business Studies mind maps

  • Application of Theories in Real-world Scenarios: Don’t just read; apply. Picture this: taking a theory and imagining how it plays out in a real business setting . It’s the bridge between theory and practicality.

Case Studies and Examples

  • Analysing Past Exam Questions: Dive into A-Level Business Studies past papers . Imagine you’re the examiner. What would you ask? Understanding the pattern prepares you for what lies ahead.
  • Extracting Lessons from Business Success Stories: Real-life success stories are the best teachers. Imagine learning from the triumphs of companies – understanding the strategies that propelled them to success.

In Business Studies, success isn’t about luck but a well-crafted plan . Picture yourself not just reading about business but strategising for it. It’s not just about grades; it’s about being equipped for the dynamic world of business. So, gear up, follow the roadmap, and watch your success unfold.

Resources and Tools

Business Studies excellence demands the right arsenal. Here’s a curated list of resources and tools to elevate your game:

Recommended Textbooks and Online Materials

  • Textbooks: Invest in key textbooks endorsed by experts. Picture them as your business bibles, guiding you through the intricacies.
  • Online Materials: Imagine a vast digital library at your fingertips. Access reputable websites, journals, and academic platforms for a wealth of supplementary information.

Utilising Technology for Effective Learning

learning for A* in A-Level Business Studies.

  • Study Apps and Sites : Picture apps as your study sidekick. Opt for those tailored for Business Studies, offering interactive quizzes, flashcards, and concise study materials like Study Mind’s A-Level Business Studies revision notes .
  • Webinars and Podcasts: Imagine learning from industry experts. Engage in webinars and podcasts; it’s like having a private tutorial with professionals sharing insights and experiences.

Business Studies is evolving, and so should your study approach. Picture your study routine not just with textbooks but enhanced by technology and real-world insights. Equip yourself with the right tools, and watch your understanding of business soar.

Exam Day Preparation

Success on exam day isn’t a stroke of luck; it’s meticulous preparation. Here’s your guide to ace that Business Studies exam:

Stress Management Techniques

  • Prioritise Sleep: Picture a well-rested mind as a sharp tool. Ensure a good night’s sleep before the exam day to enhance focus and concentration.
  • Deep Breathing Exercises : Imagine exhaling stress and inhaling calmness. Practise deep breathing to keep nerves at bay. It’s a simple yet effective technique.

Last-Minute Revision Tips

  • Focus on Key Concepts: Picture this: revisiting the core concepts. Avoid cramming; focus on what matters most to solidify your understanding.
  • Quick Glance at Notes: Imagine your notes as a cheat sheet. Take a quick look, reinforcing key points without overwhelming yourself.

On exam day, envision yourself as a composed strategist. Utilise stress management tools, focus on essential concepts and approach the paper with a clear mind. It’s not just about recalling facts; it’s about showcasing your comprehensive understanding of Business Studies. So, take a deep breath, step into that exam hall , and let your preparation shine.

From understanding key concepts to applying theories in real scenarios, your path to that A* is paved with intention. 

Remember, it’s not just about grades; it’s about equipping yourself for the challenges of the business arena. So, embrace the roadmap, leverage resources, and confidently step into exams. 

Ready to level up? Consider an A-Level Business Studies tutor for personalised guidance.

Is memorization essential for success in A-Level Business Studies?

While rote learning has its place, A-Level Business Studies prioritises understanding and application. It’s not just about memorising; it’s about comprehending concepts and applying them in real-world scenarios. The focus is on critical analysis rather than mere recollection.

Can I solely rely on textbooks for A-Level Business Studies exam preparation?

Textbooks are foundational, but supplement your studies with online materials. Imagine them as additional tools in your arsenal. Online resources offer diverse perspectives, case studies, and real-world applications that enrich your understanding beyond the textbook content.

How can I manage time effectively during A-Level exam preparation?

Picture your study sessions as mini-business projects. Break down your schedule, allocating specific time to each concept. It’s not about how long you study, but how efficiently. Prioritise key areas and maintain a balance between theory and practical application.

Are there specific stress management techniques for exam day?

Absolutely. Prioritise sleep – imagine it as an investment in mental sharpness. Incorporate deep breathing exercises to keep nerves at bay. Visualise the exam as a showcase of your comprehensive understanding, and approach it with the confidence that comes from thorough preparation.

Is it beneficial to review A-Level past exam questions?

Reviewing past exam questions is like having a sneak peek into the future. Imagine yourself in the examiner’s shoes. It helps you understand patterns, anticipate topics, and tailor your preparation to what’s likely to be assessed.

How can I transition from theoretical knowledge to practical application?

A-Level Business Studies thrives on application. Picture theories as tools in your problem-solving kit. Actively seek real-world examples and case studies. Envision scenarios where you can apply these theories. This transition from theory to application enhances your understanding and sets you apart.

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Ultimate A-Level Business Studies Revision Worksheets

Ultimate A-Level Business Studies Revision Worksheets

Subject: Business and finance

Age range: 16+

Resource type: Worksheet/Activity

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Explanation:

The resource Ultimate A-Level Business Studies Revision Worksheets and A detailed assessment in business A level is a comprehensive and valuable set of worksheets designed specifically for students and teachers preparing for A-Level Business Studies exams. Each worksheet focuses on critical concepts, key terminologies, and practical case studies that help reinforce theoretical knowledge and application skills.

Why it’s the most helpful resource:

Comprehensive Coverage: Covers all major A-Level Business Studies topics including Business Objectives, Marketing Mix, Financial Analysis, Human Resources, and Operations Management. Structured Format: Each worksheet is organized with definitions, short questions, case studies, and long-answer questions to build understanding progressively. Case Studies & Real-World Applications : Features real-world business case studies (e.g., Tesla, Coca-Cola) that help students apply theoretical concepts in practical scenarios. Revision-Friendly: Designed for independent learning, homework, or classroom activities to facilitate revision and exam preparation. Teacher-Approved: Provides structured exercises that can be used by teachers for class assessments or to identify knowledge gaps for targeted revision.

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Manpower survey of 40,385 employers in 42 countries shows a cool down in hiring.

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Milwaukee-based ManpowerGroup says hiring is starting to cool down.

Manpower surveyed 40,385 employers from 42 countries to get a sense of how they view the future. The company does such surveys every quarter.

“After years of the post-pandemic economy clicking along at breakneck speed, a cooldown was inevitable,” said ManpowerGroup Chairman and CEO Jonas Prising.

“Still, demand remains strong for skilled talent. Given the global talent shortage, we expect hiring managers to get creative in this climate, whether it's up-skilling current staff or through more targeted recruitment, as businesses gauge conditions over the coming months.”

Here are some key points from the survey.

Manpower survey says 41% of employers plan to add jobs

Of those surveyed 41% anticipate a hiring increase between now and June. Roughly 37% reported no change in hiring during that time and 19% anticipate a decrease in hiring. 

Year over year, the net employment outlook declined 2% annually and 4% quarterly.

Employers in India show the strongest hiring expectation

In the US, 34% of companies surveyed expect to be hiring in April through June, which is up 4% from a year ago and puts the country second on the list. The country with the highest expectation of hiring was India at 36% of companies.

IT, finance and real estate have the strongest outlook 

About 34% of businesses in information technology reported the strongest hiring outlook, followed by 29% of financial and real estate companies, 26% of health care and life science companies, and 21% of industrial and material companies.  

STEM, top level management lagging in female candidates 

Forty-three percent of employers said their companies were on-track in increasing the number of women candidates in STEM fields and 42% reported being on-track in the number of women candidates for top-level management positions.  

“Top-level management and STEM (Science, Technology, Engineering and Mathematics) roles are the most likely to lag in the number of women candidates, presenting the greatest opportunity for employers to make a significant impact on their workforce,” the report stated. 

What’s being done to retain workers? 

Recruitment and hiring can be expensive and the obviously cheaper option for companies is to keep the workers already on the payroll.

According to the survey, 37% of companies are promoting flexible work policies, 30% are developing internal leadership development programs, and 29% are creating an inclusive organizational culture. 

Cloud computing  has been credited with increasing competitiveness through cost savings, greater flexibility, elasticity, and optimal resource utilization. As a technology, cloud computing is more than the sum of its parts. It opens doors to  cloud-native  technologies, supports more efficient ways of working and enables emerging capabilities in machine learning (ML) and artificial intelligence (AI).

Here’s how organizations are putting cloud computing to work to drive business value.

Infrastructure-as-a-Service (IaaS)  delivers fundamental compute, network, and storage resources to consumers on-demand, over the Internet and on a pay-as-you-go basis. Using cloud infrastructure on a pay-per-use scheme enables companies to save on the costs of acquiring, managing, and maintaining their own IT infrastructure. Plus, the cloud is easily accessible. Most major cloud service providers—including Amazon Web Services (AWS), Google Cloud, IBM Cloud®, and Microsoft Azure—offer IaaS with their cloud computing services.

Platform-as-a-Service (PaaS)  provides customers a complete cloud platform—hardware, software and infrastructure—for developing, running, and managing applications without the cost, complexity, and inflexibility of building and maintaining that platform on-premises. Organizations may turn to PaaS for the same reasons they look to IaaS. They want to increase the speed of development on a ready-to-use platform and deploy applications with a predictable and cost-effective pricing model.

While  Software-as-a-Service (SaaS) is similar to the IaaS and PaaS uses  described previously, it actually deserves its own mention for the undeniable change this model has brought about in the way companies use software. SaaS offers software access online via a subscription, rather than IT teams having to buy and install it on individual systems.

SaaS providers, like Salesforce, enable software access anywhere, anytime, as long as there’s an Internet connection. These tools have opened access to more advanced tools and capabilities, like automation, optimized workflows and collaboration in real-time in various locations.

Hybrid cloud  is a computing environment that connects a company’s on-premises private cloud services and third-party  public cloud  services into a single, flexible infrastructure for running critical applications and workloads. This unique mix of public and private cloud resources makes it easier to select the optimal cloud for each application or workload. And then move the workloads freely between the two clouds as circumstances change. With a hybrid cloud infrastructure, technical and business objectives are fulfilled more effectively and cost-efficiently than could be achieved with a public or private cloud alone.

The video “Hybrid Cloud Explained” provides a more in-depth discussion of the computing environment:

Multicloud  takes things a step further and allows organizations to use two or more clouds from different cloud providers. This type of cloud computing can include any mix of IaaS, PaaS, or SaaS resources. With multicloud, workloads can be run in different cloud environments to match unique needs. This also means that companies can avoid vendor lock-in.

To learn more about how these options compare, see “ Distributed Cloud vs. Hybrid Cloud vs. Multicloud vs. Edge Computing .”

One of the best use cases for the cloud is a software development environment. DevOps teams can quickly spin up development, testing, and production environments tailored for specific needs. This can include, but is not limited to, automated provisioning of physical and  virtual machines .

To perform testing and development in-house, organizations must secure a budget and set up the testing environment with physical assets. Then comes the installation and configuration of the development platform. All this can often extend the time that it takes for a project to be completed and stretch out the milestones. Cloud computing speeds up this process with cloud-based development tools that make creating apps and software faster, easier, and more cost-effective.

One of the main benefits of cloud computing is how it facilitates the  DevOps  process,  CI/CD pipelines , and cloud-native advancements (for example,  microservices ,  serverless, and containerization ). These technologies have led to rapid acceleration and innovation, but also require a self-sustaining cloud infrastructure to support the hundreds of services.

By using the computing power of cloud computing, companies can gain powerful insights and optimize business processes through  big data analytics .

There is a massive amount of data collected each day from corporate endpoints, cloud applications and the users who interact with them. Cloud computing allows organizations to tap into vast quantities of both  structured and unstructured data  available to harness the benefit of extracting business value.

Retailers and suppliers are now extracting information that is derived from consumers’ buying patterns to target their advertising and marketing campaigns to a particular segment of the population. Social networking platforms are providing the basis for analytics on behavioral patterns that organizations are using to derive meaningful information. Businesses like these and more are also able to harness deeper insights through  machine learning (ML)  and  artificial intelligence (AI) , two capabilities made possible with cloud computing.

Learn more about the intricacies of these technologies by reading “ AI vs. Machine Learning vs. Deep Learning vs. Neural Networks. ”

Cloud data storage enables files to be automatically saved to the cloud, and then they can be accessed, stored, and retrieved from any device with an Internet connection. Rather than maintaining their own data centers for storage, organizations can only pay for the amount of cloud storage they are actually consuming. They can do so without the worries of overseeing the daily maintenance of the storage infrastructure.  The result is higher availability, speed, scalability, and security for the data storage environment.

In situations where regulations and concerns about sensitive data are at play, organizations can store data either on- or off-premises, in a private or hybrid cloud model, for added security.

Yet another benefit that is derived from using cloud is the cost-effectiveness of a  disaster recovery (DR) solution that provides for faster recovery from a mesh of different physical locations at a reduced cost than a traditional DR site.

Building a DR site and testing a business continuity plan can be an expensive and time-consuming task with fixed assets. However, when built in the cloud organizations can replicate their production site and constantly replicate data and configuration settings, saving considerable time and resources.

Similarly,  backing up data  has always been a complex and time-consuming operation. Cloud-based backup, while not being the panacea, is certainly a far cry from what it used to be. Organizations can now automatically dispatch data to any location with the assurance that neither security, availability, nor capacity are issues.

While these seven uses of cloud computing are not exhaustive, it shows the clear incentives for using the cloud to increase IT infrastructure flexibility. While also making the most of big data analytics,  mobile computing  and emerging technologies.

IBM Cloud offers the most open and secure public cloud platform for business, a next-generation hybrid multicloud platform, advanced data and AI capabilities, and deep enterprise expertise across 20 industries. IBM Cloud hybrid cloud solutions deliver flexibility and portability for both applications and data. Linux®, Kubernetes, and containers support this hybrid cloud stack, and they combine with RedHat® OpenShift® to create a common platform connecting on-premises and cloud resources.

Learn how IBM Cloud solutions can help your organization with the following:

  • Build and scale  cloud-native applications
  • Migrate  existing on-premises workloads to the cloud
  • Speed software and services delivery with  DevOps
  • Integrate applications  and data across multiple clouds
  • Accelerate your journey to  artificial intelligence
  • Leverage  5G and edge computing

To get started, sign up for an IBMid and  create your IBM Cloud account .

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Workforce planning

Last updated 22 Mar 2021

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For most businesses, large or small, the task of identifying what work needs doing and who should do it is a continuous challenge! Workforce planning is the approach most businesses take to address this challenge.

It is rare that a business of any size operates for long without having to recruit or remove employees.

For example, consider why a business might need to recruit staff:

  • Business expansion due to
  • - Increasing sales of existing products
  • - Developing new products
  • - Entering new markets
  • Existing employees leave:
  • - To work with competitors or other local employers
  • - Due to factors such as retirement, sick leave, maternity leave
  • Business needs employees with new skills
  • Business is relocating – and not all of existing workforce want to move to new location

The world of work is also changing rapidly:

  • Increase in part-time working
  • Increased number of single-parent families
  • More women seeking work
  • Ageing population
  • Greater emphasis on flexible working hours
  • Technology allows employees to communicate more effectively whilst apart
  • People rarely stay in the same job for life

Businesses need to understand and respond to these changes if they are to recruit staff of the right standard – and keep them!

So what is workforce planning?

Workforce planning is about deciding how many and what types of workers are required

There are several steps involved in workforce planning:

  • The workforce plan establishes what vacancies exist
  • Managers produce a job description and job specification for each post
  • Job description
  • Detailed explanation of the roles and responsibilities of the post advertised
  • Most applicants will ask for this before applying for the job
  • Refers to the post available rather than the person

Job specification

  • Sets out the kind of qualifications, skills, experience and personal attributes a successful candidate should possess.
  • A vital tool in assessing the suitability of job applicants
  • Refers to the person rather than the post
  • Workforce planning
  • Flexible working

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US plans to impose major new tariffs on EVs, other Chinese green energy imports, AP sources say

FILE - A worker checks solar panels at a factory in Jiujiang in central China's Jiangxi province on March 16, 2018. The Biden administration is planning to announce new tariffs on electric vehicles, semiconductors, solar equipment and medical supplies imported from China. (Chinatopix via AP)

FILE - A worker checks solar panels at a factory in Jiujiang in central China’s Jiangxi province on March 16, 2018. The Biden administration is planning to announce new tariffs on electric vehicles, semiconductors, solar equipment and medical supplies imported from China. (Chinatopix via AP)

President Joe Biden boards as departs on Marine One at Marina Green parking lot with the Golden Gate Bridge behind, Friday, May 10, 2024, in San Francisco. (AP Photo/Alex Brandon)

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WASHINGTON (AP) — The Biden administration plans to impose major new tariffs on electric vehicles, semiconductors, solar equipment and medical supplies imported from China, according to a U.S. official and another person familiar with the plan.

Tariffs on electric vehicles, in particular, could quadruple — from the existing 25% to 100%. The plan was described by the people on condition of anonymity because they were not authorized to provide details ahead of a formal announcement.

The tariffs, expected to be announced Tuesday, come as officials across the Democratic administration have expressed frustration over China’s manufacturing “overcapacity” of EVs and other products that they say pose a threat to U.S. jobs and national security.

Industrialized nations including the United States and its European allies fear a wave of low-priced Chinese exports will overwhelm domestic manufacturing. On the U.S. side, there is particular concern that China’s green energy products will undermine massive climate-friendly investments made through the Democrats’ Inflation Reduction Act that President Joe Biden signed into law in August 2022.

The additional tariffs also carry some political heft going into the November presidential election. Both Biden and his presumptive Republican challenger, former President Donald Trump, have told voters that they’ll be tough on China, the world’s second largest economy after the United States and an emerging geopolitical rival.

U.S. Ambassador to Japan Rahm Emanuel, left, and Yonaguni Mayor Kenichi Itokazu talk in front of a monument indicating Japan's westernmost point on Yonaguni Island in Okinawa prefecture, southern Japan Friday, May 17, 2024. Emanuel visited two southwestern Japanese islands at the forefront of tension with China's increasingly assertive actions in the regional waters. (Kyodo News via AP)

Biden has defined his policy as “competition with China, not conflict.” He has embraced an industrial strategy that has used government financial support to pull in private investment in new factories and advanced technology, while limiting the selling of computer chips and other equipment to China.

Trump has floated the idea of levying massive tariffs against China in order to reduce the U.S. trade deficit with that country. He has repeatedly claimed that Biden’s support for EVs would ultimately cause American factory jobs to go to China.

Tuesday’s announcement is expected to keep in place some tariffs that were imposed during Trump’s administration, covering about $360 billion in Chinese goods. The new tax on imports would add products such as Chinese syringes and solar equipment.

There is the risk that tariffs could lead to a broader trade conflict between the two countries as they respond to each other’s moves. China is seeking to create a technological edge and move up the economic chain.

There are some indications that China is cooling its production of lithium-ion batteries used in EVs, cell phones and other consumer electronics at a time when it is facing increasing criticism from the West.

On Wednesday, China’s Ministry of Industry and Information Technology issued a draft rule aimed at “strengthening the management of the lithium-ion battery industry and promoting the sector’s high-quality growth.”

The draft, which was posted on the ministry’s website for public input, says companies should be striving for better technological innovation, higher quality and lower costs, rather than expanding existing capacity.

Lithium battery plants built in restricted farmlands or industrial zones should be shut down, the draft says.

U.S. Trade Representative Katherine Tai is conducting a review of the Trump-era tariffs, and Republican lawmakers including House Ways and Means Committee Chair Jason Smith and Trade Subcommittee Chair Adrian Smith are urging a “swift conclusion” to the probe.

“Continued inaction on the four year review poses serious risks for U.S. farmers, manufacturers, innovators, small businesses and workers,” they wrote in a letter to Tai this week.

Meanwhile, Ohio Democratic Senator Sherrod Brown said in a tweet on Friday that “Tariffs are not enough. We need to ban Chinese EVs from the US. Period.”

The Biden administration has also said it will investigate Chinese-made “smart cars” that can gather sensitive information about Americans driving them. The Commerce Department in February issued a notice of a proposed rulemaking that launches an investigation into national security risks posed by “connected vehicles” from China and other countries considered hostile to the United States.

There currently are very few EVs from China in the U.S., but officials worry that low-priced models could soon start flooding the U.S. market, even with a 25% tariff.

A car model launched last year by Chinese automaker BYD sells for around $12,000 in China. The car’s craftsmanship rivals U.S.-made EVs that cost three or four times as much — and is stoking fear in the U.S. industry.

The Alliance for American Manufacturing — an alliance of businesses and the U.S. Steelworkers union — released a report in February that says the introduction of inexpensive Chinese autos to the American market “could end up being an extinction-level event for the U.S. auto sector.” The U.S. auto sector accounts for 3% of America’s GDP, according to the report.

Treasury Secretary Janet Yellen, who traveled to Guangzhou and Beijing in early April , cited the manufacturing of electric vehicles and their batteries as well as solar energy equipment — sectors that the U.S. administration is trying to promote domestically — as areas where Chinese government subsidies have driven rapid expansion of production.

“China is now simply too large for the rest of the world to absorb this enormous capacity. Actions taken by the PRC today can shift world prices,” she said during a speech delivered in Beijing in April, using the acronym for China’s official name, the People’s Republic of China.

“And when the global market is flooded by artificially cheap Chinese products, the viability of American and other foreign firms is put into question.”

The plan for new tariffs was reported earlier by Bloomberg News and The Wall Street Journal.

Associated Press reporter Matthew Daly contributed to this report.

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MAY 15 2024

As the costs at some colleges near $100,000 a year, families need a savings strategy they can bank on. Financial experts and plan investors agree that 529 college savings plans are a smart choice for many. And, as of 2024, there are even more benefits, including higher contribution limits and the flexibility to roll unused money into a Roth individual retirement account free of tax penalties.

Biden hits Chinese EVs with tariffs topping 100% as election looms

The move, which quadruples tariffs on electric cars, is aimed at preventing China from adding autos to the list of industries it dominates.

President Biden on Tuesday quadrupled tariffs on Chinese electric vehicles to 100 percent and imposed new levies on computer chips, solar cells and lithium-ion batteries in a bid to prevent a flood of low-cost Chinese products from swamping his hopes of reviving domestic manufacturing.

Capping a three-year review, the president slapped tariffs on a modest $18 billion in Chinese products “to protect American workers and businesses,” especially in the auto industry, the White House said.

Administration officials said the actions were a needed response to years of “unfair trade practices” by China, including forced technology transfer, intellectual property violations and hacking of American businesses, that have given it a dominant role in global manufacturing.

“It’s not competition. It’s cheating,” the president said during a Rose Garden signing ceremony featuring representatives of labor unions and companies from the affected industries.

Tuesday’s actions effectively made Chinese clean energy products much more expensive for American customers. But without tariff protection, domestic manufacturers would be unable to compete, leaving the United States dependent upon China for the bulk of what’s needed to transition to a low-carbon economy, administration officials said.

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To some analysts, the president’s tariff policy conflicts with his environmental goals. “If the Chinese government wants to subsidize American consumption of EVs, the best response is to welcome that foreign aid,” said Scott Lincicome, a trade specialist with the Cato Institute. “If climate change is an existential crisis, as the Biden administration says, that should be the No. 1 priority.”

Almost a quarter-century after China formally entered the global trading system, however, U.S. patience with its economic system is exhausted. Generous state support, in the form of easy credit, free or low-cost land and workers with few rights, has enabled China to rise in one industry after another.

“China is using the same playbook it has before to power its own growth at the expense of others by continuing to invest despite excess Chinese capacity and [by] flooding global markets with exports that are underpriced due to unfair practices,” said Lael Brainard, director of the White House National Economic Council. “China’s simply too big to play by its own rules.”

Now the Biden administration wants to draw the line — and be seen drawing the line — at an industry that was identified with the United States for most of the 20th century.

Though the Chinese EV threat for now is embryonic, administration officials and independent analysts say the competitive challenge will only grow.

Last year, Chinese car companies exported just $400 million worth of electric vehicles to the United States; sales by European manufacturers were almost 20 times higher, according to Oxford Economics.

“This is all about stopping the flood before it begins,” said Michael Dunne, an auto industry consultant based in San Diego who spent several years in China.

Along with erecting new defenses around the domestic EV market, Biden on Tuesday also doubled the existing tariff on basic or “legacy” semiconductors to 50 percent; more than tripled the tariff on some steel and aluminum products to 25 percent; and imposed a new 25 percent tariff on the giant ship-to-shore cranes used to unload container ships at U.S. ports.

Some of the new levies, such as the semiconductor fee, will take effect next year, while others, like those on surgical gloves, will not hit until 2026.

While the administration insisted that politics played no role in the decision, White House officials also repeatedly distinguished between Biden’s actions Tuesday and the policies followed by his predecessor and likely opponent in November.

Former president Donald Trump , beginning in 2018 , imposed tariffs on roughly two-thirds of Chinese imports. He is campaigning now on a pledge to levy a new 60 percent tariff on all Chinese products, a move that many economists say would disrupt global supply chains and increase inflation.

Biden officials, in contrast, describe the latest tariffs as “carefully targeted” to protect only the strategic sectors that the president seeks to cultivate: advanced computer chips, low-carbon energy and key industrial materials such as steel and aluminum. Nearly $1.5 trillion of public and private funds have been channeled into these industries in the past few years.

While Biden criticized Trump’s tariffs during the 2020 campaign, he kept almost all of them in place once in office. On Tuesday, Ambassador Katherine Tai, his chief trade negotiator, confirmed that they would remain in effect, despite U.S. industry hopes that they would be narrowed.

“We’re not going to let China flood our market,” the president said.

The White House also blasted the trade deal with China that Trump signed in 2020 , saying it failed to increase American exports or manufacturing jobs. U.S. factory employment has grown by 773,000 jobs since Biden took office.

Six years after Trump first took aim at the fundamental elements of China’s economic system, a second president confronts the same problems and is again erecting trade barriers to address them.

“It’s the correct response to a big problem that China is creating in its overproduction in key manufacturing sectors,” said Wendy Cutler, vice president of the Asia Society Policy Institute, and a former U.S. trade negotiator. “China’s trying to export its overcapacity to the rest of the world.”

The administration said the latest U.S. tariffs are designed “to encourage China to eliminate its unfair trade practices.” But some analysts said there is little chance of that happening.

“If you don’t push back on Chinese subsidies, you lose your industry,” said Jeff Moon, a former U.S. trade negotiator. “This is not solvable. This is the nature of their system.”

Indeed, heavy state subsidies allowed China in recent years to dominate global markets in shipbuilding, steel and solar panels. Now, its increasingly capable automakers threaten to vanquish the U.S. auto industry, which is struggling to manage a transition from gas-powered to electric vehicles.

With a debt-ridden property market weighing on domestic demand, Chinese companies hope to survive by exporting their excess production to customers in the United States, Europe and developing markets.

China’s auto industry can produce 40 million gas and electric vehicles each year. Domestic sales and exports total roughly 30 million. That leaves excess capacity of about 10 million vehicles, roughly equal to the number produced in the United States last year, according to Dunne.

Dunne praised the administration action but said it was insufficient to guarantee that American car companies could survive.

“Tariffs solve one half of the equation. The other half is how to ignite a mind-set of innovation, intensity and ambition among domestic automakers,” he said.

More than a decade after Wen Jiabao, then Chinese prime minister, warned that China’s growth was “unbalanced, uncoordinated and unsustainable,” its leaders continue to prioritize manufacturing over greater consumer buying power.

China spends more on industrial policies to shape its economy than it does on defense, said a 2022 report by the Center for Strategic and International Studies. In dollar terms, China spends more than twice as much as the United States, according to the report , which was funded by the State Department.

Continued investment in manufacturing capacity has left many Chinese industries able to produce far more than is needed at home. Biden administration officials complain that China now controls “70, 80, and even 90 percent of global production for the critical inputs” the U.S. economy needs.

This year, Tesla CEO Elon Musk said Chinese companies would “demolish” their global rivals unless the United States and Europe erected new trade barriers.

In Beijing, Wang Wenbin, a spokesman for the Chinese Foreign Ministry, accused the United States of “hyping up the so-called ‘overcapacity’ in China’s new energy sector” and said Biden’s tariffs would hurt the global effort to fight climate change.

Any potential Chinese retaliation is likely to be limited, according to Greta Peisch, who stepped down this year as general counsel in the office of the U.S. Trade Representative and is now a partner at Wiley Rein.

“This is pretty measured. We see China generally matching U.S. actions in scope and scale. So I’d expect their response to also be measured,” Peisch said.

The tariffs reflect the challenges facing the Biden administration as it tries to balance global climate goals with geopolitical concerns about China’s dominance of EV supply chains.

Biden wants half of new cars to be zero-emission by 2030. But EV sales growth has slowed in recent months, leaving the country far off track.

The new tariffs will have little effect on domestic EV sales at the moment, analysts said. The only Chinese electric vehicle for sale in the United States now is made by Polestar, which is owned by China’s Zhejiang Geely Holding.

But Volvo, which is owned by the same company, has been planning to introduce new electric models as soon as this summer. And U.S. tariffs could discourage Chinese automakers such as BYD and Nio from selling to American consumers, leaving fewer EV choices at dealerships nationwide in the future, said Corey Cantor, a senior associate for electric vehicles at BloombergNEF.

“There’s kind of a paradox,” Cantor said. “There’s this element of getting more consumers into EVs. And then there’s this element of keeping out these attractive Chinese EVs or the U.S. auto market will be decimated.”

News of the tariffs first surfaced last week while John D. Podesta , senior adviser to the president for international climate policy, was meeting with his Chinese counterpart in Washington.

Podesta told reporters Friday that trade tensions between the United States and China — the world’s two biggest greenhouse gas emitters — would not undermine climate talks between the two superpowers.

“Even as our overall relationship between our two countries has increasingly been characterized by fierce competition, we have an obligation to our citizens and the people of the world to communicate, cooperate and collaborate where we can to tackle the climate crisis,” Podesta said.

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  1. Business Planning

    The business plan sets out how the owners/managers of a business intend to realise its objectives. Without such a plan a business is likely to drift. The business plan serves several purposes:it. (1) enables management to think through the business in a logical and structured way and to set out the stages in the achievement of the business ...

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    A cash flow forecast is a prediction of the anticipated cash inflows and c ash outflows, typically for a six to twelve month period; A detailed business plan should include a cash flow forecast that allows the business owners to identify its financial needs; Key terminology and an example. The net cash flow is calculated by subtracting total outflows from total inflows

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    The Business syllabus enables learners to understand and appreciate the nature and scope of business, and the role it plays in society. The syllabus covers economic, environmental, ethical, governmental, legal, social and technological issues, and encourages a critical understanding of organisations, the markets they serve and the process of adding value.

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    4.2 Global Markets & Business Expansion. 4.3 Global Marketing. 4.4 Global Industries & Multinational Corporations. 5.Exam Technique. 5.1 The Exam Papers. 5.2 Business Studies Skills. 5.3 Structuring Your Responses. Revision notes for the Edexcel A Level Business syllabus, written by the Business experts at Save My Exams.

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    2.1.4 Planning. Business plan - A document containing a business's strategy, aims and objectives and how it plans to achieve them. A) Relevance of a business plan in obtaining finance. By having a business plan it helps to reduce the risk to investors of the business failing. This is due to the fact that by having a business plan it helps ...

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  19. 3.6.3 Scenario Planning

    Scenario planning is the process of anticipating possible changes in a business's situation and devising ways of dealing with them. This risk assessment is where a business identifies, evaluates and prioritises risks and the precautions that may be taken to protect against them. Hazards commonly covered by business risk assessments.

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