8 of 20    Table 13 Balance sheet for Burke Engineering last two years, with year 2 most recent, in 000,000. 1 2 Assets Fixed land 570 602 Fixed plant 102 96 Current stocks 345 445 Current debtors 125 187 Current cash 156 25 Total assets 1298 1355 Liabilities Current short debt 324 456 Current creditors 124 298 Net position 850 601 Financed by Shares 500 500 Reserve 350 101 Notes: Property valuation is ten years old and based on value for industrial not for retail use. Stocks are valued at directors estimation, normal depreciation rates applied. Short term debt is made up of bank loan. Table 14 Work load analysis. Departmental workload is analysed by hours currently worked by category of work, the likely hours required to achieve the demands of the business plan, the percentage decrease in total hours possible by the introduction of new technology, and the percentage increase in quality achievable by the introduction of the technology. Total hours are for current business plan, planned levels of activity in the new business plan and total required levels of activity after introduction of new technology. Current Plan New tech improvement Quality improvement Drafting 11000 42000 9 250 Checking 6000 12000 9 Reports 5000 10000 9 Meetings 100 700 Training 100 1000 Dead 1000 Total 23200 35700 660