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independents hadaround 100；000 as year in revenues。
To Chad the current situation was fairly straight forward。Videl
Concepts had a store that was parable to Blockbuster's in tape
selection； personnel costs； and efficiencyof operation Videl Concepts
had a cost advantage in havinglower store leasing costs（ 3。50 per
square foot versus 8。50）；but Blockbuster had b bigger advantage in
being able to use its purchading power to purchase Videotapes at a much
which marginally improved cash flow。
THEower rental price （ 1。99 versus 3。00）；but Blockbuster uti…lized
a much larger advertising budget to attract customers。（All of the
Blockbuster stores in the region charged 3。50rental except the one in
Lexington。）
As had happened nationwide； the growth oif videl rentalrevenue
leveled off in the Lexington area starting in 1992。（Na…tionwide in 1992；
sales increased only 4。7 percent for block…buster stores the had been
in operation more than one uyear。）future growth did not look bright
as indications that advancesin cable television technologggy cousd
render videl store rentalsobsolete ad foberr optics allow cable
subscribers to order a widevariety of movies at home through pay …
per …view services。This technology； bhwever； is still in developmental
stages；and its spread to small towns is certainly many years away。
Looking to the future； Chad felt that for all his efforts；；the net
ine fromthe Videl Concepts operation would notproved him as high
a return on his time and his capital as hehad expected。 He was still
paying only the interest on his long…term loans and paying off the debt
seemed several yearsaway。 From Chad's viewpoint； he had several
options。 Chadconsidered raising the price of and overnight rental to
2。49 to make the business more profitable but was afraid of what the
consequences of such a move might be 。He also considered hir…ing
someone to manage the business and find another job for himself。 He
had offers of corporate jobs in the past and was yearsaway。 From Chad's
viewpoint； he had several _ as to try to sell the business As Chad
pondered these alternatifves； he tried to think of a solution that he
may have overlooked What he was sure of ；however； was that he did not
wish to keep working twelve…hour days at a business that did not seem
to have a bright future。Exhibit 1Video Concepts； Inc。 Revenues
465；958Ine Statement Cost of goods 192；204One Year Ending Gross
profit 273；754June 30；1993 Expenses Salaries 10/；532 Payroll taxes
11；544 Utilities 20；443 Rent 23；028 Office expeses 26；717 Maintenance
6；205 Advertising expenses 4；290 Interest expenses 27；395 Total
expenses 228；154 Ine before taxes 45；600 Taxes 10；944 Net ine
34；656 Cost of goods=purchase price minus market value of tapes This
method is used because most of the tapes pur… chased are depreciated
over a twelve…month period Salaries include Chad's salary of 15；000
246es 4；290 Interest expenses 27；395 _ nventory4。162 Sales taxes
payable 2。415Prepaid xpenses 1。390 Withholding/FICA payable；
3。270Total current assets 20。826 Total current liabilities
21。1144Office equipment 48。409 Bank term loan 24y；518Furniture&
fixtures 53；400 monstock 20；800 Video cassette tapes 303；131
Retained earnings 24；153Leasehold improvements 39；800 Accumulated
depreciation （151；981）Total assets 313；585 Total liabilities &equity
131； 585*includes the depreciation of tapes 247o_o_Office
equipment 48。409 Bank term loan 24y；518Fu
后 记
被誉为“出类拔苹的一代”的哈佛大学49 届MBA 把一个采矿小人（挎着
内装铁镐和铁锨的哈佛商学院背包的掘金者）作为他们年级的标记。小人并
不漂亮，也不像个英雄，但他却精明，更重要的是他己整装待发，此人步履
沉重、身子前倾、脸上表情介于微笑和坚定的苦脸之间，流露出固执的喜悦
和狂热的自信，他像勘探者那样知道金子埋在什么地方，他知道他一定会把
金子从地下挖出来，他也知道他要进行的特殊探索是一件最适合男子汉所做
的事。
我们想把它献给各位有志于MBA 的朋友们。能生活在这样一个时代和世
界中，我们是非常幸运的，历史已为我们搭好了可大展身手的舞台。
站在21 世纪的边缘，朋友们，让我们以我们力量和希望，热情和信仰，
责任心和创造力去建造属于我们的无比美好的未来！
主要参考文献
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结》，上海财大恒通工商管理学院1995 年。
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月29 日。
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学。
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19。《工商企业管理案例》，杨先举主编，中国人民大学出版社1994 年。
20《The Official to MBA Programs》，GraduateManagement Admission
Council；U。S。A，1984。
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SanFranci8CO，W8Shington，LOndon1977。
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