Prepare a consultancy report using the following sections: 

Executive summary 
In this section, you introduce the nature and purpose of your study. Summarise your study and its objectives, and briefly state your recommendations. 

Section 1: Financial Analysis 
Review the Financial Statements: Analyse the current financial state of Anthony's Orchard and evaluate the impact of a major customer cancelling their expected order. This analysis should include the following: 
Your view of the current financial health of the company 
Your assessment of the materials and labor costs 
Your assessment of the income statement 
Your assessment of the cash flow statement 
Your assessment of each of the business units in Anthony's Orchard 
C-V-P analysis of the current year's financials 
Conduct a What-If Analysis: This what-if analysis concerns an unforeseen circumstance that could impact the company's current health as well as its future plans. A major customer is considering cancelling their order for prepared apple products. This customer accounts for 25% of the prepared apple product revenue. Evaluate the impact of this on the budgeted statements contained in the case study. 

Section 2: Analysis of the Investment 
Do you think the company's revenue goal of $25 million by 2015 is realistic? 
Explain how purchase of the apple press might affect the company's revenue goals. Based on this information, explain whether Anthony's Orchard should invest in the apple press. Support your response with relevant information provided in the case study, the previous year's financials for 2010, the current year's financials for 2011 and the budgeted year's financials for 2012. 
Draft budgeted financial statements from 2012 to 2015 under both options that provide a realistic assessment of expected revenues and costs, and explain how you have arrived at these budgeted figures. 

Section 3: Developing a Balanced Scorecard 
Developing a Balanced Scorecard (Balanced Scorecard and performance indicators) 
Explain the potential value of a BSC to Anthony's Orchard. Describe specific ways that the introduction of a BSC can contribute to this organisation. 
Develop a BSC that is aligned to the key goal in the strategic plan, i.e. exceeding revenue of $25 million dollars by 2015. Develop, quantify and justify suitable key performance measurement criteria for Anthony's Orchard in each of these four key areas: 
? Financial 
? Customer 
? Internal Business Processes 
? Learning and Growth 

Section 4: Assessing Benchmarking Efforts 
Conduct a gap analysis for Anthony's Orchard. This should include: 
A statement of where the organisation wishes to be by 2015 (use financial data for this, such as targeted revenues and/or profit) 
A comparison of the current financial state of the organisation and the desired state by the end of fiscal year 2015 
Your suggestion for ways the company can bridge the gap identified in your comparison above 
Devise a benchmarking review for Anthony's Orchard. To do this, discuss recommended strategies and measures that will be useful to measure progress towards the objective in your gap analysis. 

Section 5: Summary, Recommendations and Conclusion 
In this section, present your recommendations in more detail than you did in Section 1. Include your final recommendation to the management of Anthony's Orchard regarding the expansion of the product line to include apple juice and the requisite purchase of the apple press. Present your reasoning for your position, and include any subsidiary recommendations you may wish to make (such as additional performance or quality efforts suggested) in support of your primary recommendation. Reiterate any assumptions you made.