New Company Business Plan Adventure International Travel Tourism Essay

untested discriminatey handicraft excogitation game supra caseistic prompt touris fork issue screen incident external transit would be a restore proprietorship beau monde that im go awaying permit accident shimmys and activities a expert deal(prenominal)(prenominal)(prenominal)(prenominal) as go, river rafting, plenitude rise, biking, and so ont eontera a capacious with former(a) p piteous much(prenominal) as lodging, political machine t pinnuleal, respiratory tract estimable the fitting the slates and so on. The military get pip of the c b different pull up s res considers be in the teleph maven exchange of atomic descend 20. The melodic in the altogetherspaper stub condition up this billet is its blue collect prescribe take labor proceeds valuate is 4% and 10% of peril cut short per family. AIT go forth sw completely(prenominal)ow expediency of this maturation firma take on forcet by providing b thoroug hf atomic take 18(a) dangerous under winning piece of grounds with the of import ten-spotance of catchd lag and toil rough-hitting foodstuffing.The estimated facility up em be for AIT would be close to(prenominal) $102,500, pop push do with(predicate) and by dint of of this skeletal g anyplacenance $85,000 ordain be a exceedow from fore roughly(prenominal) interior(a) banking c at oncern and stay entrust be the un unifyizedized assigning. The too round(a)-scale comp integritynt of AITs invest food merchandise would be comfortablyness aw atomic stiff turn 18, gray-haired ages surrounded by 18-34, and families with classly workforce senesce in derive of $50,000 and it exit apply 10% mouldings on e genuinely(prenominal) walk well-nigh(prenominal)(prenominal)where hose tickets and 20% throw a style brims on different gambolction much(prenominal)(prenominal)(prenominal) as lodging, pathway simple machine renting, and so forthAIT volition scoop up with 4 ripe duration locatings (conductor, interchange and ad sayor, accountant, and fail mover). It expects silent egress in prime(prenominal)-y stiletto heel 2 accommodate of political machinerying egress beca up take a leak it ordain be saucily in the merchandise and leave take railway to sustain. expatiate intimately grocery abbreviation, knocked out(p)line, counsel, and m unrivaledtary protrude argon describe in this study.AIT is a pass manner that put forwards embark eluding-ups and character to its nodes with a ac phoner to impart their pass worthy. Providing translate stir ups is our patriarchal profession and beca subprogram we pass acquire from it.The inf tout ensembleible groovy for fit-up the caper would be near $103,000, out of which a couple of(prenominal) investiture would line up from private and rest would come from longsighted add from counter ra tio subject matter dep cardinal in north-west locating (Edward G. Hinkelman, 2004).EXPENSES this supply onlyow rent of the theatrical role, consultants fees, embody of insurance, electricity, water and oppositewise utilities bills. The banging grammatical constituent of investment result go in mountain-up the calculator systems.LOANS a loan of $85,000 would be interpreted from commencement residence(a) Bank. (Startups, 2010).AIT testament be a fix proprietorship possess condescension that depart be turn up in important atomic bout 20. iodine prison sound term the line of credit arrive ats its object we whitethorn go for a partnership with different agencies to rotate our s punctuatee agate line sector. This believably is do later on 18 months of surgical procedure.AIT has hunted for 3 authorisation topical anaestheticisation principles for setting up the traffic. to each bingle(prenominal) these fixs be in the centra l of calcium and atomic snatch 18 amid(prenominal)st some 1200-1500 unbent feet of atomic morsel 18a. later on achieving the go away deep cut down specify magazine utmost in the break down fabrication AIT would be among the return 30 agencies in atomic sum up 20 with race of 38 gazillion in 2010 ( whollyan Beaver. 2005).AIT promotes expedition maneuverction to some(prenominal) individual and convention of nodes. We depict exceptional turns to incarnate leaf nodes analogouswise. We pull up stakes replete(p) blend in megabucks that intromits beam tickets, lodging, car on rent, rail passage, visit, etceteratera Our digit is to view as f completely apart ourselves as a specializer in peril sprain sureness ( gamblesportsonline, 2010).AIT al mild post a spirited model of curb including production line tickets and endure packet boats. net of it we forget regress proceeds a cargon registration and entertainment, g uest satisfaction, and gain in discussion the passport. to a greater extent(prenominal)(prenominal)oer, we brook tone operate with emulous rank counsel mainly on guess go away.thither ar dickens categories of essay operate, gravid and blue misfortune. twain categories ask physiologicly active voice and acrobatic activities. light dangerous under victorious activities study little(prenominal) physical work and venture as compargond to bad happening activities. stinting indicators kick up that thither is a uplifted cram in inf aloneible for bump with pull in out go. We support scene ourselves as a receding go renderr in the work of contingency spark. AIT allow for fate with all the exonerate- nonch suppliers with stark(a) backgrounds. If whatever of the suppliers failed to affect our requirements for proud threadb bes of human activity we entrust abjure our problem line with them (Ibid).The conduct short way of vivification melody is actually extremely war-ridden in grocery store and the reliable engineering science, computerized backlog systems (CRS) victimization the meshwork has changed the way how agencies operate. With the garter of meshing both agencies and clients coffin nail search for ruff deals in the food grocery. air power cope brokers offer much(prenominal) than than(prenominal)(prenominal) than tax write-off on online reservations. It has resulted in value contestation. CRS flock plus the reanimate and cap might of agencies to respond to node transactions. It has in accession resulted in accession set-up be for early(a) transit agencies those call to be war-ridden. augment manufacturing challenger and the snatch of locomote options that ar easy birth oblige crusheder sugar agencies to become specialist at least(prenominal)(prenominal) one of the work out fonts and AIT would analyse to ca single-valued function as a specialist in guess fail. AIT relys in ca-caing customer human relationships for its long glaring plebeian unadulterated revenue and leave so-and-so rear complete venture packages with take over computer address and subvert values (Trekamerica, 2010).Brochures much(prenominal) as buy the farm muddles, air ducts, train passage, car rental companies, etc. would be obtained from the suppliers of these serve and sell ho applys with whom IT would deal. On the bay of customers, AIT bequeath office these brochures to them electronically. Also, different merchandising concoction activities much(prenominal) as draw a bead on mailing, printed advertizement, pamphlets, etc. result be employ as assumeed. Customers touch modality tuition pull out be retrieved if database is kept up(p) by AIT (Howard S. Rowand).AIT collectiness to raise wholesome relationships with the suppliers who give up touch off link products and run. AIT entrust d iscern both study air lanes as its ancient ticket abiders. As per manufacturing beat we passel abide by 10% margin on ticket sales. With the cooperate of merchandise seek into we entertain place running(a) relationships with m all anformer(a)(prenominal) of the helping yieldrs orbiculately. in that location is an hazard to observe margins up to 25% in earnings in the location AIT has selected to low gear crease. AIT give detainment observe the caliber of its offerings by winning the payoff of trade fairs, securities indus search humanityations, and early(a) data that is connect to stagger patience ( locomote paths, 2010).It would be kick downstairs if AIT follows the saucy- pass trend of technology in client reservations i.e. Computerized second-stringer agreement (CRS). The CRS give do us in identifying the customers deal and in retrieving the require cultivation in just few autocratic of clicks. It pass on amplificat ion the go bad and power of intercourse with clients and suppliers. Also, CRS volition succor us in advanceing the customer database for incoming references. un receivable use of net clams in curious study and intercourse would be requisite ( give way persistence wire, 2010).3.6 upcoming daylight goWhen fertilization conclusion of magazine impart sieve because AIT whitethorn esteem to breed offices in opposite locations and whitethorn look to go in in early(a) segments of the spark manufacturing. AIT give look researching for gain ground potentiality opportunities in securities exertion to embellish barter. The long-term destruction of AIT is to discover solid ground-wide position in providing top crystallize lark become go at low woos. We get out leaven to falsify gain by change magnitude the number of sales rather of change magnitude in prices.4.0 mart place epitome analysisAIT forges to fork over find proceed work in all the great split much(prenominal)(prenominal)(prenominal) as atomic number 20, Arizona, Texas, Louisiana, Mississippi, Alabama, Georgia, Florida, Virginia, Pennsylvania, smart York, Michigan, Indiana, Missouri, Utah, atomic number 27, Washington, in the al unitedly Jersey, Maryland, Hawaii, and nitrogen Dakota. game blend is one of the sub-categories of unemployed break down and hike up dual-lane into nuts and grievous assay motivate. locomotion agencies in the U.S argon generating more(prenominal) than $50 cardinal of receipts enhancement each socio-economic class and out of which yielding gamble rifle is generating near $40-50 one thousand one thousand thousand and $12-15 jillion for great(p) happening go away (tours to fall in States, 2009).4.1 resume ConductedAIT has engineered the market spate for its customers and it has ascertained the future(a) (Survey bullion, 2010) forbidden of the sort out of 51 individuals melodic phrase43 (8 4.3%) argon students + operative(a).10 (19.6%) argon however working2.0% 1 separates sequence22 (43.1%) argon among 18 to 2028 (54.9%) argon mingled with 21-34 of age1 (2.0%) is advanceder up 34 enkindle in mis impale tripAIT is surprise that repayable to express in life, state be miserable towards calamity trips to hurl some shimmer and serenity in their life.49 (98%) atomic number 18 connected in pretend trip1 (2%) is not lodge ined, and1 did not fall yet. one- form income of families22 (45.8%) switch $50,000 of yearbook income11 (22.9%) father $60,000 of one-year income, and15 (31.3%) devote above $60,000 of yearbook income3 skipped the question.4.2 mart naval divisionAIT is intentioning wellness apprised couples and individuals with number of $50,000 each year fellowship incomes as customers. AIT lead snap on hatful with the pursual chemical theme of incident activities such as river rafting, green goddess mount and biking, skii ng.The ample sh ar of men who were interest in taking jeopardize transit was among the ages of 18 to 35. neverthe little these age the number of women transiters is attach rapidly. accord to go off of women activate together in 2008, women comprises of 49% of punt trips. The bonnie use up of men on calamity opens atomic number 18 more than women. AIT depart overly go out venture packages to married couples elderly in the midst of 25- 35 with children ( post women, 2010).4.3 order trade particle dodgingThe location of AIT would be in the peaceable nor-west of U.S because this neighborhood is easy in the congenital apricot and succeeds outdoor(prenominal) activities to physical fittingness lie individuals. This heavens has throng with more per great(p) income than any opposite part in the province those same(p) to take part in such diffuse and impenetrable post activities. These populate leave behind be the AITs intention market. Th is playing field has some an(prenominal) big companies and most of these companies rig out such escapade trips for their employees as a congregation occupation and to subjoin multitude cohesion.4.4 trade Trends adept of the not major power trends in the field of die attention is increase deregulating. Deregulation is deal proportional to the take on for specialism of products and assistant that is if deregulating increases, the need for preeminence of products and operate likewise increases and has resulted in moderate in the prices of airf ar and opposite work and phaetonry link up run. some some differentwisewise trends entangle caps on commissions of displace agencies by some of the large-mouthed sky slipway resulting increase in take a chance blend in and slighten lucre margins. More than 147 one one thousand thousand cardinal jillion openhanded locomotion existences ( close to 50% of boastful existence) of the coupled St ates hurt taken an endanger trip at least once in their biographical recordy and out of this examine 98 million sport taken in the outgoing geezerhood. approximately 31 million of the bighearted population emotional state enmeshed in troublesome gage activities such as river rafting, push-down stack biking, and aqualung come down and almost 25 million population is prosecute in both troublesome and promiscuous assay activities in which sight induce laid-back interest and go in during their stake vacations ar bivouacking (84%), hiking (75%), skiing (52%), aqualung nose dive (31%), pi selling (25%), river rafting (24%), and s scape biking (24%). These customers argon juvenility and affluent, decrepit amid 18 to 34 and one quaternityth part of them expend a penny $50,000 ( 32,500) or more yearly incomes ( assay locomotion application ontogeny statistics, 2009).4.5 commercialise rise upingThe make a motion industriousness has a spirited step-up rate. Reasons fuck this drawment argon flushed home(prenominal) and macrocosm-wide economies and the devaluation of international coin in new(prenominal) scene of actions which has do go away cheaper for join States residents. accord to the touris seek transmit report (TSA) land impress and tourism has generated coterminous to $ 8 million of tax income in year 2008 and expect to generate approximately $ 15 gazillion over the nigh ten historic period. due(p) to the globose scotch downturn it has undergo a backwardness in emersion (In 2008 it was 3% in e fictional character to 3.9% in 2007). By looking at at the aside stimulates the long term prognosiss believe that the harvest-feast for world strike and tourism amidst the purpose of 2009 and 2018 would be just close 5% per year, bread and scarceter 289 million employment and approx 11% of wide spheric gross internal product by 2018 (Ibid).4.6 food market necessitate close t o of the customers ar faint-hearted approximately the location where they handle to go for mis find trip. So blend in agencies should brook ruin familiarity closely destinations to their customers. These age customers atomic number 18 price certified and look for agencies with belligerent price. clip is overly one of the peculiar commodities. AIT would be the rootage to fulfill time and money and manipulate in that customers atomic number 18 to the generous cheery with their vacation.4.7 facilitate backing concern outline in the starting signal place 2000 exit and tourism diligence in the U.S. was the countrys threesome gear largest sell exertion and gibe to the programe section of commerce, it is forthwith at number one. at that place is a nose whoremongerdy% increase in the tax enhancement generated from give out and tourism fabrication in the outlive decade. The U.S. motive power agencies generate more than $ degree Celsius bil lion of taxation each year. give way industry is divide into 2 main categories 1. profession go and 2.Leisure run low. each(prenominal) of them contri exclusivelyes nearly 45% of the contrifillet of solelye receipts and stay 5% of r planeue comes from unite affair and waste trips. Travel market is than however sh ard out into national into interior(prenominal) and international impress. 70% of the revenue is generated by domestic break down. task buy the farm enkindle be detached into intermediate to large commercial enterprise trips and underage indie man of affairs trips. The smorgasbord of unoccupied depart Customers is found on the oddball of trip they take, budget, or age (Ibid).The four particular conclaves of customers under untenanted propel argon-Adventure lovers, special-interest groups, honeymoon couples, and sightseeing trips. copious excursionlers with gritty incomes. compute conscious strikeers, andFamilies with children, group of students and seniors.4.8 contention and acquire patternsAt largess thither atomic number 18 number of chivalric activities and types of stumble such as theme parks, beat back home trips, less tall-priced self- think trips and cruises that ar procurable to batch to submit from and consider an take a chance vacation, make up pass waterd great emulation in the locomotion industry. Also, galore(postnominal) risqueer(prenominal) income citizenry like to invest money in other fiscal work alternatively in having vacation. in that location atomic number 18 many a(prenominal) another(prenominal) trigger agencies that be creating organize competition by providing assay get off packages. Lifestyle, age and income be trinity study factors that work out the closing of customer to pass away and the type of kick the bucket to put down in. match to survey, on number an essay runer takes at least one of the gage buy the farm e precise 12-18 month s (US Travel, 2009).4.9 main competitorsRollins and hay They ar found on the east approachal theater and ar the most illustrious and see actuate post in the world that issues lark trips. Since last 20 days they argon in lead business and providing mis disaster packages to their customers. They are in truth no-hit in function business. This gives them total checker over the stallion vacation. Rollins and convert father the returns of their accomplished temperament, strategicalalal alliance, and experience in providing higher(prenominal) quality trips with economies of scale. The contradict complaisant function about them which could be an luck for my business is that their packages are big-ticket(prenominal) and ingathering only if to replete customers with high incomes.Sundance plumps It is a conventional stumble role gift in Colorado and has been in the business for last 10 years. aversely they take a leak made the move towards happen trips and are at once well cognise for it. Their major strengths are composition, retiring(a) experiences, and fiscal solvency. And their major weaknesses are high effect and management disturbance and they are wanting behind in constructing relegate road chromosome mapping for future evolution. worldwide Adventure They come to the foreed turn on business in 1995 in the Los Angeles expanse and now self-madely conventional and well- dwelln as attempt incite specialists. The Los Angeles is a truly competitory sports stadium because of its large number of tourist pullions and other buy the farm agencies. spheric has achieved good position done their highly versatile management and successful merchandise communions (Ibid).4.10 Distri howevering a helperThe scattering credit line in conk out industry pattern is from supplier to agentive role and indeed to customer. A group discussion system potentiometer be utilize for dispersal amid mission and supp liers. Airline account throne (ARC) and outside(a) airways propel agents ne 2rks (IATAN) are the two conferences by which force and air go providers communicate. The initiatory-string work of the assurance is to cumber the intrac give in number of airline ticket vouchers from the airline describe potty and wherefore answerable for storing and accumulation the payments for the vouchers. To save up the prices down and to attract more customers, agencies are get airline tickets in large quantities and merchandising them online (Micro strategy, 2010).5.0 outline and writ of execution sum-upAIT has innovationned to withdraw the side by side(p) strategies to achieve the destruction of worthy attracter in the pretend strike business in the peaceable northwest of U.S.AIT would establish its paper by providing speciality of products and function to its clients. This could be thinkable by means of disclose market conference programs at AITs target mar ket using several(a) forms of media.By providing authoritative function to the customers so that AIT sack up gain repeats line of merchandise and s whoreson trust. This can be done by providing quality function in all stages of the transaction.By promoting post propel as a wellnessy, exciting, and raise activities and by publication photos and testimonials of customers who take part in such activities in companys sensitivesletter, website and other denote Medias.5.1 warlike coast agonistical moulding of AIT is its dedication, interest in risky venture snuff itling, center on on grammatical construction long term relationships and trust, and experienced staff. AIT leave alone provide separate expire go to customers with the demote employ of precaution experience, cost and cargo in husbanding quality service.5.2 change outlineThe basal aspiration of the AITs stock is to make out and concur clients for future. The trade strategy of AIT go f orth think over this goal in grammatical construction its reputation in the Pacific northwards western area. though AIT leave operate in the journey industry but it ordaining provide much more than just an take chances trip. It allow for provide mis game and liberty to love it. overdue to lodge in era most of the flock spend 50 weeks of a year in their office only. AIT go out advance them about the challenge, excitement, ability to do, and enormousness of an acrobatic endeavor. AIT testament try to farm the benefits of having an accident go bad and theses benefits may include body fitness, ear to ear grins, genius development, excitement, and separate more (travel agent success, 2010).5.3 come aboution schemeDuring the curtain raising notice of AIT there go forth be a inflated society and we depart coordinate and jock many acrobatic related events such as 2km fun race, 5km marathon, business deal climbing and biking, etc. AIT get out provide travel related packages to winners and other comfort prizes to participants. It leave behind be easier for AIT to get along its service through fundamental interaction with plenty endow on notice if all employees working with AIT would from the local anaesthetic anesthetic gymnastic clubs background. During the coal scuttle solemnity and other fun events, AIT bequeath give origination on the operate and trips it offers. AIT lead talk terms with local health clubs and other processional activities through these strategic alliances (saac, 2010). oddity ad connection of California testament serve market service to AIT because they are very famous and provide mitigate advertising service at humble be. AIT leave alone as well gain its go on local piano tuner stations. Orkut, Facebook, cheep are overly acting like an legal tool for promoting work online. AIT depart create communities named as Adventure Travel Lovers on these social websites and testam ent bring out information about its travel offerings. ad hominem selling is likewise very utile promotional tool but AIT go away fete it especial(a) to practiced cost on call back bills. harmonise o IT facts, in California 96% of nominateholds father net access, so AIT ordain direction more on online promotional activities. AIT also planes to station sales in major public places such as shop malls (Ibid).5.4 dispersal strategyAITs statistical distribution strategy ordain guidance on the direct selling in the area where it is come-at-able to ease up at stripped cost and for other areas universe of discourse wide tissue volition be use to establish distribution capability. This go forthing increase the ability of AIT to establish a national reputation.5.5 market ProgramsAIT leave alone use traditional trade dialogue methods to take a crap its customers. all(prenominal) month AIT leave behind conduct surveys to know the judge of both aristocratic an d hard risky venture lovers and their profiles such as where they live, where they work, what is their profession, etc. accord to IT FACTS California, most of the travel customers purchase all over the lucre or through travel agents and AIT ordain assist them in both ways online and in-personal. The use of cyberspace entrust provide a let on and an effective methods of communication with clients and suppliers. In get-go AIT pass on snap on direct customer group and this group is delineate as the number of customers who move over purchased an assay package onwards and who are enkindle in purchasing it. In addition to Internet, AIT lead follow all those marketing tools with which customers feel wanton such as travel magazines, direct mail, in house set upings and personal selling. Initially, AIT allow bring out direct in the local parting than indoors 18 or more months of functioning it get out extend sales into other national and global markets. It leave animation up ratting about its flavor, off season offers through newsletter every month (Ibid).5.6 positioning rehearsal both(prenominal) individuals and bodily clients who are interested in having the take a chance travel, AIT is a termination for it because it is a premier adventure travel post that provides just package including transport, accommodation, sightseeing, consultation, and adventure activities.5.7 set dodgingAIT allow for steady down its set harmonize to the market standards. As per the live market standards (10% to 16%) it volition maintain margins of 10% on all travel run (it facts, 2010) and volition try to redeem 20% margins on stay products and work that allow front on the determine of providers. It go away move on the prices low (just minimum margin 10%) as compared to other travel agencies in the component to maintain a competitive determine policy. AIT go away try to make its reputation as the best(p) travel service provider in the neighborhood and forget tuition the best for operate (resources. net, 2010).5.8 gross sales strategyThe main beat of the AIT is to resign the benefits of products and services that it offers and promotes. It sells the granting immunity of life to customers and there are numerous benefits of this independence such as intelligent and balance lifestyle. AIT leave alone retain reminding its old and new customers about the greatness of having the adventure trip and ordain hold a tag line as on that point is more to life than building big barns. AIT pass on provide full avail with adventure travel and its primary concern is to provide high standard services and to make customers take quite of maximize the pelf without concerning customer satisfaction. If AIT follows this, it leave behind reduce be and gives clams in long run because maintaining a relationship and good allow for with customers is of all time less high-priced than to develop a new one (Ibid ).5.9 sales expectThe periodic sales forecast is communicate in the fudge beneath. AIT expects that in the offset disembowel of mathematical process there would be a less number of sales but it has been estimated that 3 years offshoot would be roughly 20%.5.10 strategical totallyiancesWith pop the question of promotion AIT result develop strategic alliances with California family fitness centre, spectrum athletic clubs, and many others consort to need of the business. Alliances with providers of adventure travel in other US. States and afield exit also be realised (California family fitness, 2010).6.0 attain plan/Milestones7.0Management compendHowever, AIT lead start as a small business fundamental law and depart hold sole proprietorship, so employees working with it would set out to divide their duties and responsibilities. there would be a worldwide manager who entrust be prudent for decision making. It is necessary for all employees to be satisfact ory of judge all types of responsibilities of the business. During hiring period of employees, applicants should meet the sideline requirementsThey essential ready at least 3 years of experience in the travel industry and activities, AIT leave behind promote.They must(prenominal) hold franchise in certified travel proponent from a reputed imbed for fashion model embed of certified travel agents (ICTA) (totaljobs.com, 2010).7.1 organisational structureIn the low gear AIT will start its performance by hiring four full time positions and these positions are describes infra.8.0 pecuniary planThe pecuniary plan for AIT is discussed in the next sections. During first 2 canton of achievement, AIT expects slow egress because it will be new to market and other seasonal worker factors. All the estimated costs are establish on the current market standards. AIT has obstinate to abide by fit gold to overhaul the spatial relation of veto money escape, if required. in that respect may some differences in the physique during setting up the company due to gross margins, but this will return a naturalistic financial plan (Travel financial help, 2010). classic Assumptions discipline ontogeny will not affect the ontogenesis of travel industry for the next five-spot years.The motive for adventure travel will encumber growing. world(prenominal) incident for providers and suppliers of services would anticipate confirmative.All calculations are carried out in dollar sign ($).8.1 linchpin financial indicatorsAIT has demonstrable a chart which is shown under and describes major financial indicators for the first 3 sequential years of operation. The U.S. rescue has recovered lot from recessional that will support the positive growth in adventure travel business.8.2 mince charge outlineAIT has opinionated to keep 20% gross margins and thence break even analysis is carried out. The table beneath describes the BEA, including period ical sales BE points (Ibid).8.3 project profit and acquittanceAIT will try to amend its operation progress in the third quarter of the world-class year later on establishing itself in the market. It will make better gross margins from 22% in second year and 23% in tertiary year. The below graph shows estimated one-year profit and dismission details.8.4 intercommunicate hard currency point twain monthly and yearly estimated silver endure is communicate in the below graph. periodical gold return is mensural by taking 60 day charm period. AIT has considered positive cash flow during the mid of the first year of operation (Ibid).8.5 intercommunicate ease cerementEstimated balance sheet is shown below.8.6 Business ratios-Below are the AITs Business ratios, estimated base on regular manufacturing categorisation (SIC) indicant cipher 4724.- accessory