It is a game-like software with four roles to choose from, including "sand table competition", which is a large-scale enterprise management skill competition with knowledge, interest and antagonism. Every four students will form a team representing different virtual companies, and each team member will hold an important position in the company (President CEO, Chief Financial Officer CFO, Marketing Director CSO, Chief Operating Officer). Their responsibilities and operating rules are as follows. 1.CEO (President) Responsibilities: Make strategic plans for enterprise development, lead the team to make decisions, review the financial situation, and listen to the profit (loss) of the enterprise. Note: CEO plays the most important role in sand table simulation. If the team he leads disagrees in the simulated confrontation, the CEO will make the final decision. Second, CSO (Marketing Director) Responsibilities: Develop the market: stabilize the existing market of the enterprise; Actively explore new markets, forecast markets and make sales plans; Reasonable advertisement; Obtain matching customer orders according to the production capacity of the enterprise; Communicate with production department to deliver the goods on time; Supervise the recovery of payment for goods. Tasks and rules in sand table simulation 1) Formulating advertising scheme rules: The marketing director places advertisements in various products and regions according to the market forecast, and the orders in each market are limited, so the advertisements may not get the orders, but at least 1M is required to select the menu. 2) Rules for participating in order bidding: Choose the order from high to low according to the advertising investment of a single product in each market. If the advertising investment of the product in this market is the same, compare the sum of the advertising investment of all markets of the product; If the advertising of a single product is the same in all markets, compare the total advertising investment of all products and all markets; If the total advertising investment of all products and all markets is the same, the menu is selected according to who gives priority to submitting the advertising plan. However, market orders will be affected by random events. Due to social, economic, government, natural disasters and other emergencies, it will affect the relationship between supply and demand of products, thus increasing the contingency of orders. Always pay attention to the reminder of system accidents. The probability of random events is determined by the parameter setting of the teacher guidance platform. The order content consists of market, product name, product quantity, unit price, total order value, account period and special requirements. Orders marked as "expedited" require delivery in the first quarter of each year, and 25% (rounded off) of the total order amount will be deducted as liquidated damages for delayed delivery; Ordinary orders can be delivered in any quarter of the year. If the goods cannot be delivered this year due to insufficient production capacity or other reasons, 25% (rounded off) of the total order amount will be deducted as liquidated damages. The account period on the order represents the delivery method of payment when the customer receives the goods. If the account period is 0, it will be paid in cash. If it is 4 accounting periods, it needs 4 quarters to pay for the customer. If the order is marked with "ISO9000" or "ISO 14000", the production unit is required to obtain the corresponding certification before obtaining the order. 3) Delivery rules to customers: The marketing director checks whether the quantity of finished products in each finished product warehouse meets the requirements of customer orders, and if so, delivers the agreed quantity of products to customers according to customer orders. 4) Market development /ISO qualification certification rules: local market, regional market, domestic market, Asian market and international market development time are open 1 2, 3 years and 4 years development investment is not 1M/ year 1M/ year 1M/ year 1M/ year. Market development can only be carried out once a year at the end of each year. 2. Market development does not need continuous investment every year, and investment in this market can be stopped when there is a shortage of funds, but the investment already paid cannot be recovered; If you want to continue to explore the market after stopping exploring for a period of time, you can continue to invest on the basis of previous investment. 3. All markets can be developed at one time, or some markets can be selected for development. Only after the market is fully developed can you participate in the bidding of this market next year. "O9000 quality ISO 14000 environmental time 2 years 4 years investment 2 M investment 4 M 3. Chief Operating Officer (Production Director) Responsibilities: Planners and decision makers, supervisors of production process are responsible for the production management of enterprises, coordinating the completion of production plans, maintaining production costs, implementing production plans and energy scheduling, maintaining the normal operation of production, organizing the research and development of new products in time, expanding and improving production equipment, and doing a good job in on-site management of production workshops. 1) investment rules for product research and development: product research and development has at least 6 cycles, and only a certain amount of money can be invested in each cycle. All products can be developed at the same time, and some products can be selected for research and development, but research and development cannot be accelerated; The processing and production of this product can only be carried out after the R&D is completed, and the production cannot be started before the R&D is completed (but the materials can be prepared in advance); You can stop investing in product technology at any time, but you can't get back the money you paid; If you want to continue research and development after stopping research and development for a period of time, you can continue to increase investment on the basis of previous research and development. Product P2P3P4 time 1.5 years (6Q) 1.5 years (6Q) 1.5 years (6Q) Investment 6M 12M 18M2) Rules for accepting and paying the ordered goods: When the goods arrive at the enterprise, they must There was no delay in raw materials on the way in this competition. Raw materials can be purchased in batches, and the procurement principles are as follows: raw material procurement (the price of each raw material is 1M). During the accounting period, the cash that can be purchased for each raw material is less than 5,6-101-152 q16-203 q20 and more than 4Q 3. Pay attention to the procurement lead time when signing the procurement contract. R 1, R2 raw materials need a quarterly procurement lead time, while R3 and R4 need two procurement lead times. When accepting goods, if the goods have not arrived, they are in transit. 4) Update the warehousing rules for production completion: every time this task is executed, the WIP on each production line will be moved to the finished goods warehouse in an accounting period, and the WIP on each production line will move forward one grid on the disk. If WIP is in the last grid of the production line, the product will go offline directly and put into the finished product warehouse, indicating that the product processing is completed. The product completion of this competition is not affected by the product scrap rate. 5) Rules for purchasing/updating/modifying production line: Manual semi-automatic full-automatic flexible purchasing production line price 5M8M 16M24M Installation time excludes 2Q4Q4Q production cycle 3q1q sales residual value1m24m6m change cycle excludes 1Q2Q change cost excludes/. If the depreciated value of a single production line in the equipment value area is less than the sales residual value, the difference is recorded as extra income, and the extra income and the depreciated residual value of the production line are moved to the cash area; However, if a single production line has a surplus after depreciation in the equipment value area, the difference of fixed assets will be liquidated, and additional expenses will be recorded, and the residual value of the production line after liquidation of fixed assets will be moved to the cash area. 6) Start a new production rule: after the product development is completed, you can place an order. Different raw materials are needed to produce different products, and the raw materials and BOM used for various products are as follows: each production line can only have one product online at the same time. When the product goes online, it needs to pay the processing fee. The production efficiency of different production lines is different, and the processing fees to be paid are also different. Semi-automatic and fully automatic product line/flexible p11m1mp22m1mp33mm 21mp44mm 21m 7) Payment rules of equipment maintenance fee: each production line needs to be paid every year. Four. CFO (Chief Financial Officer) Responsibilities: Raise and manage funds, make a good cash budget, make good use of funds to pay various expenses, calculate costs and submit financial statements on time, and do a good job in sand table simulation of financial analysis. 1) tax rules: enterprise income tax is a tax levied on the net income (net income) of an enterprise in a certain period. The statutory rate of enterprise income tax is 25%. The rule stipulated in the sand table simulation is to make up for the losses in the first five years, and then divide the pre-tax profit by four to round it off. 2) Short-term loan/interest payment rules: update short-term loans: if the enterprise has short-term loans, the repayment period will be shortened by a quarter every time this task is executed; Repayment of principal and interest: If it is due, you need to repay the principal and pay interest. For example, a short-term loan of 20M needs to pay 20m× 10% = 2m at maturity, so the principal and interest * * * is 22M. Get new loans: short-term loans can be applied at any time of each quarter. The maximum amount that can be applied for is: owner's equity of the previous year ×2- existing short-term loans. Private financing: the rules of private financing are similar to short-term loans. It's just that the loan interest rate is different The financing chart is as follows: stipulated borrowing time, loan amount, specified interest rate for loan repayment, short-term loans at any time in each quarter, short-term loans with twice the owner's equity of the previous year-once due, 65,438+00% private financing at any time in each quarter, short-term loans with twice the owner's equity of the previous year-once due, and 65,438+05%, regardless of short-term loans or private financing. The term of short-term loans and private financing loans is one year and four quarters. You can borrow money at any time every quarter, but if a loan needs to be repaid at the beginning of each quarter, you must repay it before you can borrow again. 3) Update the rules of accounts receivable/accounts payable: this task is performed once every quarter. If there are accounts receivable, the account period of accounts receivable will be shortened by one quarter, and the position of accounts on the disk will be moved to cash for one quarter. After maturity, it will be moved to cash, and cash will increase; If there are accounts payable, the account period of accounts payable will be shortened by one quarter, and the position of the account on the disk will move to cash for one quarter. Pay in cash after maturity, and the cash will be reduced. Discounting is the act of converting accounts receivable into cash. Accounts receivable can be discounted at any time every quarter. When discounting, the accounts receivable are multiplied by 7, of which 1/7 needs to pay the discounting fee, and 6/7 becomes cash. When discounting, take the accounts receivable with the longest account period first. 4) Payment of management fees: It is stipulated that management fees are the fees paid by enterprises to the government or used for management in order to maintain normal operations. The management fee of 1M must be paid every quarter. 5) Long-term loan rules: Update long-term loans: If the enterprise has long-term loans, the repayment period will be shortened by one year every time this task is executed. Pay interest: the repayment rule of long-term loans is to pay interest every year, and repay the principal at an annual rate of 5%. When the long-term loan expires, the chief financial officer will withdraw cash from the cash bank to return the principal and interest of the year, and make a record of cash receipt and payment. Apply for long-term loans: Long-term loans can only be applied at the end of the year. The limit is: owner's equity of the previous year ×2- existing long-term loans. The financing method stipulates the loan time, loan amount and repayment rate. Long-term loans are twice the owner's equity of the previous year at the end of each year-long-term loans that have been lent pay interest at the end of the year and repay 5% of the principal at maturity. The financing chart is as follows: Long-term loans are also based on 20M. The term of long-term loans is 6 years. At the end of each year, if there is a long-term loan that needs to be repaid at maturity, it must be repaid before it can be loaned again. 6) Rules for purchasing (or leasing) workshops: The system has set up three workshops: Workshop A can accommodate four production lines, Workshop B can accommodate three production lines, and Workshop C can accommodate one production line, which is used to simulate the manufacturing environment of enterprises and explain the price and scale of workshop transaction and leasing. Workshop A, Workshop B and Workshop C are worth 32M24M 12M. Rent/year 4M3M2M price is 32M24M 12M. Production line 4, 3, 1 note: Workshop A is an independent workshop and can be used directly. When buying a production line, you can directly choose the factory for installation, and decide whether to buy or lease at the end of each year. Once the factory is used, you must decide whether to buy or rent it at the end of each year. The factory can be sold at any time, but it must be empty when it is sold. 7) Depreciation rule: depreciation is not allowed for the factory building. The production line is depreciated according to the declining balance method of each production line, and the newly installed production line is not depreciated in that year. Depreciation = equipment value /3 rounded down. When the equipment value drops to 3M, it will be depreciated 1M every year. Note: The equipment value of the initial production line is 10M, in which the remaining equipment value of each of the three manual lines is 2M, and the remaining equipment value of one semi-automatic line is 4M. 8) Closing accounts after one year of operation, closing accounts at the end of the year, and preparing "income statement" and "balance sheet". The system will automatically calculate the scores of each group in the current year according to the scoring rules.