Other kinds of business communication
You may be required to create a memorandum or letter as part of your course work. Sometimes, a business report may include a letter or memorandum.
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
J R Farron, Director Agriseeds
J M Clarke, Marketing Manager
16 July 2018
MARKETING PLAN 2018/19
Please find enclosed the report requested by you 14 July 2018. The purpose of the report was to quantify the physical and financial benefits of the new grass variety you plan to release next year.
The enclosed reports show that the new ryegrass cultivar should increase winter and early spring pasture dry matter production by 5 and 10% respectively. This could increase the gross margin for a bull beef policy by $2.00/su, providing 75-80% of the extra pasture grown is utilised.
I would like to thank the members of my division for the time and energy they put into this analysis.
Please contact me if you need further information.
AgriBus Consultants
PO Box 994
Palmerston North
16 July 2018
LETTER
Mr and Mrs Stuart "Takitaki"
RD3
Hawkes Bay
Dear Mr and Mrs Stuart,
Please find enclosed the report you authorised on 14 July 2018. The purpose of the report was to present a financial plan for your estate for the 2019/20 period.
The main finding of the forecast budget was that a cash surplus of $25,000 should be generated after tax, debt servicing and capital improvements have been paid. The analyses suggest that vehicle costs and accountancy fees are about 50% higher than for comparable farms in your district.
I would like to thank you and your staff for the help they have given me in providing information on which to base my analysis.
If you need any further information, please feel free to contact me. I would be happy to investigate whether the potential expenditure savings identified earlier can be realised.
Yours sincerely
[signature required]
J M Clarke
AgriBus
Consultant