ࡱ>  @ nbjbjPP bz::' V"V"V"N#|#R$($$$$%%%֋؋؋؋؋؋؋$R7Q&%%&&$$M***&$$֋*&֋**h$$ =V"'F$c0T^r(0bP%0%"*&7&%%%D!)^!Chapter 16: Marketing Marketing Concept The marketing concept has been defined as: understanding the needs and wants of customers in the market and adapting the business to satisfy those needs better than competitors do, while making a profit. Marketing Strategy This is a tactical plan to use the companys resources to achieve its marketing objectives. The stages in developing a marketing strategy or plan are as follows: Opportunity analysis Select Target market Conduct Market research Develop Marketing mix Market Segmentation Market segmentation means dividing a market into similar groups of customers. For example, a hotel may divide its market into the following segments: those who stay for a short holiday those who have to stay for business reasons those who stay to avail of the hotel's facilities, e.g. golf course those who stay to avail of a special promotional offer. Marketing Mix The marketing mix is made up of the Four Ps: Product Price Place Promotion Product The product is made up of the detailed characteristics of the item on offer, e.g. its distinctive features, its design, shape and colour, brand names etc. Product Life-Cycle This shows the various stages that a product is expected to pass through and it also indicates the likely level of sales that can be expected at each stage. The length of the lifecycle will vary from product to product and from industry to industry. For example: The Rolling Stones, Kelloggs Cornflakes and Tayto Crisps have lifecycles that have lasted for nearly 50 years, but various pop groups and childrens toys have a lifecycle that can last less than 12 months. Stages in the Product Life Cycle (David Likes Garys Mothers Strawberry Desserts) Development StageLaunch StageGrowth StageMaturity StageSaturation StageDecline Stage Price Price is what you pay for a product. It is also the representation of the value of the product to the buyer. It will be influenced by a number of factors, such as: Cost of Production Profit Discounts offered Competition Customers Image Methods of pricing Cost Plus Pricing This involves calculating all the product costs and adding a percentage for profit. Penetration Pricing Market penetration pricing involves setting prices lower than the competition in order to gain a large number of customers quickly and keep market share. Premium Pricing In an effort to reinforce the high quality image, the business might set prices at a higher level than the competition. The customer expects to pay a high price because of the perceived value of the product. Example BMW or Mercedes Benz charge a premium price. Tactical Pricing Tactical pricing involves the use of discounts, promotional prices and special offers. Special offers and promotions often attract the new customer to try out the product for the first time and may result in further sales in the future. Examples in use supermarkets such as Tescos, airlines such as Ryan Air, mobile networks such as Meteor. Break Even Analysis This is a graph showing the total revenue and the total costs of a business at various levels of output. It enables a manager to see the expected profit or loss that a product will face at different levels of sales. (1) Costs Total costs = Fixed Costs + Variable Costs (2) Revenue Total revenue is the money received by a firm from the sale of its good/service Total Revenue = Selling Price x Qty sold (3) Contribution Contribution per unit Cont p/u = Sales price p/u Var costs p/u. (4) Margin of Safety This is the difference between expected sales and break even point, and is the amount by which sales can fall before a firm suffers a loss. Margin of Safety = Sales Volume Break Even Point (5) Break-even point The break-even point is the point on a break-even chart where the total revenue (T.R) is equal to its total cost (T.C). It can also be calculated mathematically by using the following formula: INCLUDEPICTURE "../../Business%20Notes%20SCool%20Website/Budgeting%20and%20Costing%20and%20Investment_files/image014.gif" \* MERGEFORMAT  For example a business supplies the following figures about its activities. Forecast Output (Sales) 20,000 units Selling price 50 per unit Fixed costs 300,000 Variable Cost per unit 20 Using a break-even chart, illustrate: The Break even point The Profit at forecasted output The Margin of Safety at forecasted output Units FC VC TC TR Profit/Loss 0  300,000 0  300,000 0 ( 300,000) 20,000  300,000  400,0000  700,000  1,000,000  300,000 If variable cost per unit is 20:  INCLUDEPICTURE "http://www.e-xamit.ie/tutorials/images/79.gif" \* MERGEFORMATINET  Outline the effect on the BE point if the Variable Costs increase to 25 per unit. Use the BE chart to illustrate your answer. If variable cost per unit is 25: Units FC VC TC TR Profit/Loss (a) Break-Even Point increases/decreases from __________ units to ____________ units (b) Profit at forecast output increases/decreases from _____________ to _____________ (c) Margin of Safety increases/decreases from ____________units to ___________ units Draw the new Break Even chart!!! Place How will the business sell its product how will it make it available to the customer using the channels of distribution Producer Consumer This consists of the producer selling directly to the consumers, for example McInerney Construction building houses and selling to home-buyers, or buying fitted furniture and kitchens from B&Q. Producer Retailer - Consumer +,  V j Ƶm^mJ;m;m;m;m;mh9pZCJOJQJ\^JaJ&h9pZh=\>*CJOJQJ\^JaJhGCJOJQJ\^JaJ#h9pZh=\CJOJQJ\^JaJ!hirh6>*OJQJ\^J h9pZhCJOJQJ^JaJ&h9pZh>*CJOJQJ\^JaJ!hirh.hR6>*OJQJ\^J&h9pZh.hR5CJOJQJ\^JaJhirhx5CJOJQJaJ)hirhx5>*CJOJQJ\^JaJ+,  gdG$ & F1$7$8$H$a$gdAu $1$7$8$H$a$gd=\ $1$7$8$H$a$gd $1$7$8$H$a$gdG $1$7$8$H$a$gd]5 $1$a$gd=\nnn  N n ǴۀqbqPB1!hirhG6>*OJQJ\^JhAu 6>*OJQJ\^J#hirhirCJOJQJ\^JaJhAu CJOJQJ\^JaJhirCJOJQJ\^JaJ hG>*CJOJQJ\^JaJ%h9pZhZ&B*CJOJQJaJphhGB*CJOJQJaJph%h9pZhTB*CJOJQJaJph&h9pZh>*CJOJQJ\^JaJ!hirh.hR6>*OJQJ\^J&h9pZh=\>*CJOJQJ\^JaJ ~ $9Da$gdirgd~gdir $1$7$8$H$a$gdAu $ & F h01$7$8$H$`0a$gdir $1$7$8$H$a$gdG1$gdZ& K m  C D ˹xlxl`QB0"hAu hG6CJOJQJ]aJhAu h!!]CJOJQJaJhAu h~CJOJQJaJhAu CJOJQJaJh~CJOJQJaJh9pZh!!]CJOJQJaJ(h~hir6B* CJOJQJaJphh~h!!]6CJOJQJaJhir6CJOJQJaJ#hGhGCJOJQJ\^JaJ*hGhG5CJOJQJ\aJnH tH hGCJOJQJ^JaJ h9pZhQCJOJQJ^JaJ ]|}~о⠔tdTA%h9pZhAu B*CJOJQJaJphhGB*CJOJQJaJphh~hZ&5CJOJQJaJh~h!!]5CJOJQJaJh~h~5CJOJQJaJh~CJOJQJaJhAu h~CJOJQJaJhAu h~CJOJQJaJ"hAu hG6CJOJQJ]aJ"hAu h!!]6CJOJQJ]aJhAu h!!]CJOJQJaJhAu hGCJOJQJaJ~ ,$ & F$9DIfa$gdAu $9Da$gdir  %-.34 %&'ƶ}i}UiFh~CJOJQJ\^JaJ&h~CJOJQJaJmH nH sH tH &h &CJOJQJaJmH nH sH tH ,h &h &CJOJQJaJmH nH sH tH  h &hCJOJQJ^JaJ!h~h6>*OJQJ\^Jh~h6>*OJQJ^J#h9pZhCJOJQJ\^JaJ%hAu hAu B*CJOJQJaJph(hAu hAu 5B*CJOJQJaJph,-.48* $1$7$8$H$a$gd & $1$7$8$H$a$gdkd$$IflֈY >!(ZF t0G,644 la4 &':;NRSTUVWXYZ $1$a$gdg{ $1$7$8$H$a$gd & Fdd[$\$gd &gd &'-9:;N}:QRS\m=?uwƱydTƱTTh &B*CJOJQJaJph(h9pZh 95B*CJOJQJaJph"h &5B*CJOJQJaJph%h9pZhg{B*CJOJQJaJph%h9pZh 9B*CJOJQJaJph(h9pZhg{5B*CJOJQJaJph"h~5B*CJOJQJaJph&h~h!!]>*CJOJQJ\^JaJ&h~h>*CJOJQJ\^JaJZ[\mvw dd1$[$\$gdV1$gd $1$7$8$H$a$gd $1$a$gd 9 $1$a$gdg{v)2=ij~kUkUkC.(h9pZhsq5B*CJOJQJaJph"h~5B*CJOJQJaJph+h9pZhV5B*CJOJQJ\aJph%h9pZhVB*CJOJQJaJph#h~h6>*B*OJQJphhAu 6>*B*OJQJph&h9pZh!!]>*CJOJQJ\^JaJ h~>*CJOJQJ\^JaJ#h9pZhCJOJQJ\^JaJh &CJOJQJaJh9pZh 9CJOJQJaJh9pZhg{CJOJQJaJ"#mȳ؋xbO??h &B*CJOJQJaJph%h &5B*CJOJQJ\aJph+h9pZhV5B*CJOJQJ\aJph%h9pZhsqB*CJOJQJaJph%h9pZhVB*CJOJQJaJph(h9pZhsq5B*CJOJQJaJph(h9pZh~5B*CJOJQJaJphh~B*CJOJQJaJph%h9pZh/&IB*CJOJQJaJph(h9pZhV5B*CJOJQJaJphm1$gdekd$$Ifl t0644 la $1$Ifgdud$If[$\$gd dd[$\$gdVgdV1$gdekd3$$Ifl t0644 la $1$Ifgd1$gdikdw$$Ifl-x  t0 644 la/(-Ov`M`:%h9pZhsqB*CJOJQJaJph%h{5B*CJOJQJ\aJph+h9pZhsq5B*CJOJQJ\aJph%h9pZh/&IB*CJOJQJaJphh{B*CJOJQJaJph%h9pZh`]B*CJOJQJaJph(h9pZhV5B*CJOJQJaJph(h9pZh`]5B*CJOJQJaJph(h9pZhsq5B*CJOJQJaJph(h9pZh/&I5B*CJOJQJaJphRr$dd$1$If[$\$a$gd dd1$[$\$gdsq1$gdekd$$Ifl t0644 laHJLNPTVXr"$šq[H5%h{B*CJOJQJaJph%h9pZhB*CJOJQJaJph%h9pZhVB*CJOJQJaJph+h9pZh5>*B*CJOJQJaJph+h9pZhV5>*B*CJOJQJaJph%h9pZhZ&B*CJOJQJaJphh~B*CJOJQJaJph.j h9pZh/&IB*CJOJQJUaJph%h9pZh/&IB*CJOJQJaJph%h9pZhB*CJOJQJaJph.jh9pZh/&IB*CJOJQJUaJphRTVX>x*T~~  & F1$gdV1$gdEJ1$gdZ&ekd$$Ifl t0644 la $\^02HJ춣v]v?v:jz h9pZhZ&56B*CJOJQJU\]aJph1h9pZhZ&56B*CJOJQJ\]aJph:jh9pZhZ&56B*CJOJQJU\]aJphh9pZhZ&CJOJQJaJ%h9pZhZ&B*CJOJQJaJph%h9pZh-B*CJOJQJaJph%h9pZhVB*CJOJQJaJphh{B*CJOJQJaJph%h9pZhB*CJOJQJaJph0$$.&`#$/Ifa$gdZ&  & F1$gdZ&028&$.&`#$/IfgdZ&kdA$$Ifֈ \$<DH 6`.0$634ab8LRfl$.&`#$/IfgdZ&&$.&`#$/IfgdZ&kdT$$Ifֈ \$<DH 6`.0$634ab$.&`#$/IfgdZ&H&!gdgdZ&kdg $$Ifֈ \$<DH 6`.0$634ab>  , 8 A L S s t v | ǸǸǸǨǨǨǨǨǨǨǘvfT#h~h~CJOJQJ\^JaJh~hTv6>*OJQJ^JhAu 6>*OJQJ^J(h~hT5B*CJOJQJaJphh~h{5CJOJQJaJh{B*CJOJQJaJphh9pZhCJOJQJaJ%h9pZhB*CJOJQJaJph(h9pZh5B*CJOJQJaJphh9pZh/&I5CJOJQJaJ<JRZbj $$Ifa$gd!!]gd1$gd-5,,, $Ifgd!!]kd$$Ifֈ) ;!rrrrrr0634ab,kdU$$Ifֈ) ;!rrrrrr0634ab $Ifgd!!] $Ifgd!!]S t 50+gd-gdkd'$$Ifֈ) ;!rrrrrr0634abt u v | !!!!lllmmm&n'n=ndn $1$7$8$H$a$gdT $1$7$8$H$a$gd $1$7$8$H$a$gd{ $1$7$8$H$a$gd.< $1$7$8$H$a$gd $1$7$8$H$a$gdTv ! !U!!!!!!!!lllmmmmmmm&n'ndzǐǡq`R`h{CJOJQJ^JaJ h9pZhCJOJQJ^JaJh~6>*OJQJ\^J!h~h6>*OJQJ\^JUh{CJOJQJ\^JaJ#h9pZh.<CJOJQJ\^JaJ&h~hTv5CJOJQJ\^JaJ&h~h.<5CJOJQJ\^JaJ#h9pZhCJOJQJ\^JaJ#h~hCJOJQJ\^JaJThis channel contains one middleman: the retailer. Large retailers buy directly from the manufacturers and sell to consumers, for example Dunnes Stores and Tescos. Producer Wholesaler - Retailer - Consumer This channel contains two middlemen: the wholesaler and the retailer. This channel is used for mass produced goods. Wholesalers buy in bulk from the manufacturer and sell onto the retailer. Promotion The purpose of promotion is to inform the market that the business has something for sale and to convince someone to actually purchase it. Promotion techniques The essential promotional methods are: Advertising. Sales promotion. Public relations. Personal selling. Merchandising     Mr. P Murphy LC Business 'nB>B>B>hs!jhs!U#hirhk8CJOJQJ\^JaJhirhk8CJOJQJaJhirCJOJQJaJ#hirhirCJOJQJ\^JaJ hirhTCJOJQJ^JaJhirh{CJOJQJaJhirhTCJOJQJaJ h9pZhTCJOJQJ^JaJh9pZhTCJOJQJaJ&h9pZh>*CJOJQJ\^JaJ&h9pZh>*CJOJQJ\^JaJdnensnnnnnnnnnnnnnnnnnnnnnn$ & F1$7$8$H$a$gdir$ & F1$7$8$H$a$gdT $1$7$8$H$a$gdTnnnnnnnn#hirhk8CJOJQJ\^JaJh!!]hXDhs!h^Y!hAu hsNnnnnnnn$ & F1$7$8$H$a$gdir21h:pZ&/ =!"#$% _ 01h:pAu / =!"#$% P0 UUUU5 01h:pAu / =!"#$% U 01h:p &/ =!"#$% P0 {{b 5 01h:p &/ =!"#$% K 01h:p~/ =!"#$% P0 {{5 01h:p &/ =!"#$% K 01h:p~/ =!"#$% P0 {{5 01h:p &/ =!"#$% $$If!vh5v 555Z5F5#vv #v#v#vZ#vF#v:Vl t0G,65555Z5F5aB$$If!vh5S#vS:Vl t65B$$If!vh5S#vS:Vl t65P$$If!vh5 #v :Vl- t 65 aB$$If!vh5S#vS:Vl t65DdV  S 2Aimage014bFka M Lʝ"Q20nka M LʝPNG  IHDR,q,FtEXtSoftwareMicrosoft Office5q`PLTE tRNS@f pHYs@@bCc[ cmPPJCmp0712HsIDAThCYr0k-v{Mȭ^һ0# qnnn7O|Fn>u`$mcl$'9|SZ'kx` h=&yd^Co9 Ăjtqhߘ~Q8\(c@W#HX) Rn*+BkhG[^"dELX E)o;05ٜd) qyB񡱃J-$Ei La2ғDoCh3Aߔ 96k4XM3|[D."n)rL nIV Zq6 nT%Y|>D;AnԄϛ5oܧ,vTqXZԣw)K$v.^rar$Hi۶6c;IQz7b2yE1Ψ(L0b'ƍWڱș3J-^,eƤ;}YKk/gp_U^ٿA{H:Ҳ.3TY51]cMOEvr; M0tF7kڙ&64ETRS/IJPtZ4륜2Fؚ&lyϪ;`TL0k1Aa dUL,>8nTWCh, #;(U`i\kWr$EcZuΔsY-nƤo -N{#`2ѐIENDB`B$$If!vh5#v:Vl t65$$If!vh555<55D5H#v#v#v<#v#vD#vH:V  6`.0$6555<55D5H/ 34 $$If!vh555<55D5H#v#v#v<#v#vD#vH:V  6`.0$6555<55D5H/ 34 $$If!vh555<55D5H#v#v#v<#v#vD#vH:V  6`.0$6555<55D5H/ 34  DdT  S 0A 79imagebaS2oh^q= 20n5S2oh^qPNG  IHDR& ZbKGD#2gIFg>U cmPPJCmp0712Om IDATxklG`C:UVTqsE*T\%>?S0۸* b%m.ԏqR!!YA%T! lDq%Z𣏜ƩTNy{̐퍢ۻٙݹ*!;>JGR"ҫ'e>ehTyƢV7:rTVpty5rnsiV;*ێv=zwP坩 =\{=rUh[lƥLMR7ݛyȾc+=qJK5½Gc_V7>?>z~ʡt?{/ME Sgz-%)]#H\A:(ճ7t~s'J\"̓y(KK)!VScH=WJ,<{@@LT߿v3ЮwXJȐwQƟG0VA P0)с2)WveH2XȱXùӪ{꼽b]Kɍ>5;c)nBb4p7GQ{3m Obϑswn~MSZGZ)`nr_{E@b~M<aF!4Z3@Oְ`) @xի(2xQ*BGYUt"ͫhe= (+ (JB:kXTg[%fG*HQJF**Ӡ,(V++-L%-C 7xs7+qJ!Tњ¤(p-P*4NQbbUm(XnbylJԋJS]Py0)1}͟LJp\ " r)@gYVeQHRQLW"aUh**VS)Kέエ{EH8" s+fv) +'yD*V]ŭqPeL *M%S@@K| EVgd{U,q)(sٔZ ZJQS2Ӥ /*$>llPT֨ ȥְ]2R2"C*tRX!)8.u%4xI8.uam3TzפT )PuڤbW@ i/捊Fp/1_]2Yr(6lּL뤓.Ħ_=mv" 5B3ݧR+<5 >q}N+45 .= _Oװuxxc>ɪxO 53ĮxeZ?|߲Ċao\Cm <6 ky+(Q UmUPf/).&XQ+SvS8ULQd(SR#4R2S_z*XY}״Ak:m?c(֨ecE+ܳkeRg F+o `P4Z՘nS1 bi7RB㔇4>aP fUʥ|x a?W&Ǩ6Ry3p5Ե) (3PqBPQ"q]m KQJQT) MVM+H̭x1+e)JʙfO~F{EFןIFfX(P)NHy綈KQ4) ) R CL6 B tJ)MHI9%$X(PJQ ;)/.SREVȈoZnEhR,EAR(EQ7d(|x]+JR\PR< 㷼*E28})b,AQZ'RM ũR*C<Ӫ_ [ﶒDIJ"yT;BX 9{JSeu.h9qqgaSB^: }M D~eM!--uCaTD!ƅ; fTRW˫1sW;vtV> 2^3ſ8ckWa_tbzU 3(]wK\ZS*QHxIM-JUKu] N(Lf۬zLO4<ޘRPf՜ gsGWLC{V~ϧrjYW.ʡTGlTo?t%%E7E[\\Ԅ<33 +hxxlJPWEaTh#Kx@FNꙊ[NȯhQ"SH]4.3<Xxg8b>@mgE(Џ뉔FP 0%ʖT݌~j}nx^ۡcV BOqy+9ػ/)]y_| ^%pmT^î̽WqG\-sr r5C>x3'vn\ܱe~|9.nh@A*S[s)LRu0I2V3Q&6?5=? p|{B`NI*wET7aLt!>0oR"ZYTNk W60tXʰEAY֐[_BCL_`<`am$2RbNj~ xhsqCm'WxT7^x@({yh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`o(hH.h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`hH.h^`OJQJo(hHvh pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h^`OJQJo(hHvh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`o(hH.h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH ^`o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h ^`hH.h^`OJQJo(hHvh pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(h^`OJQJo(hH-h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hHvh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`hH.h^`OJQJo(hHvh pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h^`OJQJo(hHvh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh z^`zo(hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h^`OJQJo(hHvh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH^`OJQJo(hHv^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH z^`zo(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh ^`o(hH.h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH^`.^`.pp^p`.@ @ ^@ `.^`.^`.^`.^`.PP^P`.h ^`o(hH4. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH ^`o(hH2. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.h z^`zo(hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH.h^`OJQJo(hHh^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hHh^`OJQJo(hH-h^`OJQJ^Jo(hHohpp^p`OJQJo(hHh@ @ ^@ `OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHohPP^P`OJQJo(hH xh 0@({y0{BL_V3aLAY?5=7$^x?`a,$2Rbk WqCm+Wx*wE0tXQ&6VT$0oR3f*wYT3?02[_                            b\_         /       NȊm                 /        /                 /                 /        ]                          2J                 {>        ⒦|                 NȊm        5S 3 M&3ddUb'y5=z5cT/nddKq!O;gPfi'Vddl)Rfi'V_TWl)RddcT/nL)oy5d#|pKdd&rwUb'O+{5S  ~q!ONM&Z~wDNz <g9r8 En Au s!^Y!i- 0_0]5k8 9OW:.<XDGPG/&I.DL!{N.hRV`Sj1Z9pZ:[=\!!]*1^V^sqiretTvpwzy{g{- x58Vb-T`]{1x &\MGTAkeCJqM;EJZ&QsN/TV ,-   m )*t{%)-15BCDEFGHIJKLMNOPQ@p L@@@@Unknown G:Ax Times New Roman5Symbol3& :Cx Arial7& [ @VerdanaUTimesNewRomanPS-BoldMTMTimesNewRoman,BoldCTimesNewRoman?5 :Cx Courier New;Wingdings"1h;#&;#& , ,!4d 2QHX ?i-%Unit 5: Leaving Cert Business Studies philip                           Oh+'0 $ @ L Xdlt|(Unit 5: Leaving Cert Business Studies Normalphilip2Microsoft Word 10.0@@B=@B=՜.+,0  hp|   ,  &Unit 5: Leaving Cert Business Studies Title  !"#$%&'()*+,-./0123456789:;<=?@ABCDEFGHIJKMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry FY=Data >1TableLEWordDocumentbzSummaryInformation(DocumentSummaryInformation8CompObjj  FMicrosoft Word Document MSWordDocWord.Document.89q