Net value flow analysis of a partnership

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