Pre 4b - Incorporating strategies in the plans

1. Michael Porter's business strategies reflected in the ROE
• Product differentiation and premium  pricing
• Mass production and cheap pricing strategy
• Niche marketing through one of the above.
2. Trading and Marketing Strategies
• working capital strategies
• 4 Ps in marketing
3. Human Resources Strategies
• training or outsourcing
4. Outsourcing strategies reflected in CVPA
5. Capital Strategies through leverage
6. Fixed Asset Strategies - to own or financed purchase or rent or lease
7. Strategic Mapping - linking, aligning and cascading the strategies

The following strategies are identified in business planning

1. Product and pricing strategies
2. Working capital strategies
3. Fixed capital leverage strategies
4. Sources of financing strategies :  Shares or loans
5. Cash Flow strategies
6. Summarized strategies in return on equity model.