e3value user manual, first release

6.5 Net value flow analysis of a partnership

The net value flow sheet of a partnership consolidates that of the participating actors, except that the internal expenses of the actors are not included in the partnership value flow. Figure 6.5 shows a partnership of a Railway company and a Caterer. Table 6.8 shows the consolidated value flow sheet for the partnership and table 6.9 shows that the caterer has expenses not included in the value flows of the partnership.

Figure 6.5:The Railway company and the Caterer form a partnership to offer a train trip and food as a bundle.

Table 6.8:Net value flow sheet of the partnership of figure 6.5.
Total for actor







Interface

Port

Transfers

Transfer occurrences

Valuation

Total value transferred

Net value flow








Money, Money, train trip, food

10

2100

in: Money

all

10

10

100

in: Money

all

10

200

2000

out: train trip

all

10

0

0

out: food

all

10

0

0















2100








Table 6.9:Net value flow sheet of the Caterer of figure 6.5.
Total for actor







Interface

Port

Transfers

Transfer occurrences

Valuation

Total value transferred

Net value flow








Money, food

10

50

in: Money

all

10

10

100

out: food

all

10

0

0

out: food

Variable expenses

10

5

-50















50








6.5.1 Independent valuations

An actor may participate in a partnership and at the same time do independent business. This may result in a port connected with reciprocal and forwarding transfers at the same time.

In figure 6.6, the interface of the Railway company is connected to the partnership interface with a forwarding transfer and to the Corporate traveler through reciprocal transfers. In transactions through the partnership interface it will use the valuations of that interface but in transactions witgh the Corporate traveler it will use the price set for or agreed with the Corporate traveler.

Figure 6.6:The Railway company and the Caterer form a partnership to offer a train trip and food as a bundle.

Table 6.10:Net value flow sheet of the Railway company of figure 6.6.
Total for actor







Interface

Port

Transfers

Transfer occurrences

Valuation

Total value transferred

Net value flow








Money, train trip

30

5.8 K








in: Money

tf1

20

190

3.8 K








in: Money

tf2

10

200

2 K








out: train trip

all

30

0

0















5.8 K