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''The Cigar Box Method'' is a toolkit which consists of a series of spreadsheets to help entrepreneurs, notably those in agrobusiness in emerging markets, to calculate the costs of goods, margins, contribution, break-even volumes and profitability. It can be used for a single product or a complete portfolio of products. There are 6 Cigar Box (CB) categories: * CB1: cost price for one single product, * CB2: contribution for a range of products, * CB3: daily monitoring of cost price for a range of products, * CB4: investment and finance projections with yearly cash flow, * CB5: cost price based value chain analysis, * CB6: customer satisfaction analysis. == Origins == The Cigar Box Method has been developed by Olivier van Lieshout and Orlando van Geuns, and is actively being used by agro-entrepreneurs worldwide. Recent examples are from EBRD-sponsored projecys in Morocco, Ukraine, Egypt, Montenegro and Bosnia as well from ITC-sponsored projects in Romania, Armenia, Central Asia, Bangladesh, Senegal, Guinea, Benin, Kenya, Tanzania, Jamaica and Argentina. The method derived its name from Dutch pioneers in the 17th Golden Century who were discussing foreign business deals while sipping coffee and smoking a cigar. When they needed to make quick business calculations, they often used the bottom side of the cigar box to convince investors about the profitability of their business ideas in a quick, concise and convincing manner.. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cigar Box method」の詳細全文を読む スポンサード リンク
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