Saturday, January 25, 2020

Reckitt Benckiser entering a new (Non-EU) market

Reckitt Benckiser entering a new (Non-EU) market The company manufactures household, personal and consumer healthcare products. Such as Dettol anti-septic, Veet, Strepsils, Airwick, Vanish etc. In 1823, Johann A. Benckiser founded Benckiser chemical industry. Later in 1940, the company was rented by Issac Reckitt. He also bought a starch mill in Hull and diversified into household products renowned for starch washing blue and black lead for shoe polishing. Since 1913 till 2009, RB has come across through diversification and joint venturing in Australia and USA. RBs mission and objectives. The mission of RB highlights both purpose and its value. Which include- To delivers better solutions in household, health and personal care to consumers. To do constant innovation. Deliver fast-acting solutions that help make life easier. The objectives of RB is to generate growth by expanding globally and produce powerful and durable brands. RBs marketing characteristics. Reckitt Benckisers marketing flair is for the consumer. Each product has its own portfolio. The key role for marketing in global is the priority to 19 branded products. RB is consistantly developing and delivering the innovated pipelines and maximising international brand equality. RBs three main strategic pillars of marketing are: innovation, brand equity and developing products for global use. RB has become NO.1 amongst the market competition in the UK. And is continuously backing up its core brands. RB is operating over 60 countries and sells its brand across worldwide. RBs brands are divided into 6 categories: surface care, e.g: Cillit Bang,Harpic,Woolite, Amphyl. fabric care, e.g: Vanish, Calgon. dishwashing, e.g: Finish, Electrasol, Fairy. home care, e.g: Lysol, Air Wick. health and personal care, e.g: Dettol, Clearasil, Veet, Scholl, Nurofen, Gaviscon, Strepsils, Bonjela, Aerogard, Mucinex, Mortein. food. e.g: Kit Kat, Red hot, Butter original. RBS Sale Performance. RB performed beyond its expectations even in the critical economic climate in 2009. In 2000,the companys net revenue doubled and quadrupled market capitalisation. The shareholders recieved approx. 200% against a market average of 22% over the past 5 years. RB is one of the league in terms of its production innovation. The company gained almost 40% of revenue through its innovations during the last 3 years. RB is consistently working on its margins and looking forward to manage its costs. And targets to turn an average sales growth of 7% into 17% profit over the next 5 years. RBs future success relies on the commercial drive, and ambition of its employees. RBs major competitors in the UK are Procter and Gamble (PG), which holds the revenue of $79bn for the year 2009. And Unilever, with revenue of $41bn in 2008. In 2008, despite pricing pressure and raw material price inflation, RB has balanced its revenue growth by reducing costs that helped in rise in its operating margins by 0.8% to 23.4%. The company re-invented its container for Vanish brand to use 70% less plastic than original big tub. Marketing goals objectives. To expand. To promote its powerful brands worldwide. To achieve global market leadership. Market Penetration and Market Expansion. Achieving High Gross Margins. New Product Development and Entrepreneurship. International Market planning. Market research is a vital to decision making process in marketing plan. The research include the best opportunities for investment in the market. The political, financial, cultural, legal and regulatory, competitors, consumers need to be taken into account that effects the business. Due to a lot of competition in UK and in order to gain maximum profit, RB has intentions to promote its 19 powerful brands to international market. Internal External analysis of RB. The internal analysis defines the key features of the company. The areas in consideration to analyze are: Resource capabilities, Configuration and coordination of activities, Company performance, Structure of company and characteristics of its culture. The figure describes; Stars as RBs products which have the high share in the growing market. When the market slows down, these products become the cash flows. And when the market shares are lost and it stops growing, they become Dogs. Cash cows are the products of high market share in low growing market. These products usually defend Reckitt Benckisers competitors. Dogs define the products of low market share in low growing market. These products are usually not profitable. Question Marks are the dilemma creating products. If market shares stays continues low, these products becomes Dogs. External Analysis: It normally relates to the opportunity and threats existing in environment. The areas to analyse that effects the company are: Customers, Competitors, Culture and company performance, Market size and growth, Environment in which the company operates. Political Factors. As every government have its own business policies in the country of origin. This factor follows the formal and informal regulations influencing the business. The political issues can rise in the form of trade restriction, employment, tariffs and political stability. Hence, Reckitt Benckisers business can be influenced by the fast growing consumer goods. Economical Factors. This relates to the nature of the economic system in the particular country. Capital market is the key factor to be considered. Social Factors. The environment relates to the value system of society determined by its nation. Social factors consist of the costs, customs, structures, heritage, wealth and income as well as the labour mobility. Therefore, the nature of goods to be produced depends upon the demand of the people. A code of conduct is needed to be followed in the business. Technological Factors. This is a major factor that influence on business. Technology determines the quality of goods to be produced. It can also affects in terms of investment Since there are many factors that effects the business both internally and externally, therefore, it is essential for a company to continue cope with the market challenges by innovating new brand and products. SWOT factors. Strength. The Strength of the branded products are; (e.g. of Clearasil, Strepsils, Kit Kat, Bonjela), Clearasil is good for all skin types, it is a unique face wash designed to combat bacteria. Strepsils is a best treatment to help prevent sore throat, this product is without any side effects. Kit Kat chocolate is famous amongst all, and usually targets to children. Bonjela is best to prevent mouth ulcers and comes in different flavours that attract all. Also there is one suitable for babys teething problems. Weakness. Sometimes these products are not perceived as an everyday use. Some people might not like taste or smell. Shape not user-friendly. Opportunity and threats. According to RBs competitive analysis, there is a wide range of opportunities which will help the new products capitalize a greater market share. The products ability to gain real consumer insight and to develop products and variants according to the consumers needs. These opportunities are focused by professionals of sales and marketing, research, development, supply chain and the experts of information services and human resources. The threat to RB is that the other main players in the antibacterial category have positioned their brands for everyday use against bacteria. Pricing and other competitive strategies have also been taken over by the development of information technology. The pricing strategy of the consumer goods manufacturing company can affect the supply and demand of products. Justification. Reckitt Benckiser is moving fast in a challenging working culture. The company has intentions to go global. RB is focusing on innovation in order to compete with the local market. As UK is recovering from economical crises, there is a good opportunity for Reckitt Benckiser to expand its business into an International Market to raise its profits. Marketing strategy. RBs Market Penetration tells about the existing markets and existing products. That means the company sells the existing products to its existing customers. Market development tells about the new market and existing products. That means RB markets its existing product range in a new market. Product development tells about the existing markets and new products. This means a new product to be marketed to RBs existing customers. Business Diversification tell about the new markets and new products. This is where RB market completely new products to new customers. RBs strategy is to obtain a highly focused portfolio concentrating on its 19 most profitable brands. The marketing stragety of RB is; Competition: RB is consistently focusing to deliver the fast growth in the sector. Expansion: This is RBs consistent and highly successful strategy. The company focuses on markets with its growth potential. For example, by investing in the relatively new Automatic Dishwashing category rather than in the congested Laundry Detergent category. Instead of investing in generic households products the company also focuses in the fast growth demand of skincare. Market analysis in general. In generally, the market analysis for the chain of RBs products is: Location which include all Suburban, urban, small, big and developing countries. Demographics. All male, female, children, old aged from birth to lifetime. All people who care for their well being and household. Market entry strategy. There are various strategies to enter into a new market. For example; by growing trading blocks, Counter trading, Piggy backing and Barter. Counter trading: In this method, a person agrees to buy goods on a commitment that the seller also buys his products in return of time, finance or balance of compensation of products. Barter: In this method direct exchange of goods is occurred for another. Piggy backing: In this method, the organisation with less exporting skill uses the services of the skilled exporter. For example: The fertilizer manufacturers of Zimbabwe could piggyback with the South Africa who both import potassium from outside their countries. Methods for new market entry (based on mission and philosophy of the company). The methods to enter into a new market are as followed; Partnership/ Joint Venture, In joint venture two or more investors share ownership and control over a firm operations. The advantages of Joint ventures are; Foreign partner has the vast knowledge about the market in his country. Joint financial strength is established between the partners. They also have disadvantages: Partners may not sometime negotiate. The recovery of capital can become impossible. To license, Licensing is the method of foreign operation where a firm in one country agrees to permit a company in another country to use the manufacturing and processing provided by the licensor. For example: United Bottlers in Zimbabwe have the licence to make Coke. The licensing cost is signing the agreement and policing the implementation. The disadvantages are: There is a limited form of participation e.g. in length of agreement or specific product manufacturing. Direct/Indirect investment. Direct investment includes- Government, distributors and agents. The advantage of direct investment is that it is the direct means of entry. And also it is the source of supply for the third country. The disadvantages are that the partners may lack the management skills. Also there could be different views of opinions amongst the partners. Indirect investment includes- Counter trade, export management or a trading company. By indirect investment, the investor is not directly associated with the profit and loss of the firm on which the money is usually spent. Brief profile of chosen market. Peru: Peru is known as a private sector market based driven economy, in which government expenditure including consumption and transfer payments are low. The market oriented reforms and privatizations are carried out during 1990s and in 2001 the country has promoted trade and investment. Since 1993, the foreign investors have been allowed for investment in all economic sectors. Finance, supportive government regulation and market opportunities are available in Peru. Alternative entry method. The alternative method to enter into foreign market is by expansion of product line or geographically. More the product line or the geographic area is expanded the greater is the managerial complexity. But usually this process requires high margins of investment. And can become risky due to lack of knowledge of the new market. Another way is of exporting. Exporting manufacturing goods is less risky and gives opportunity to get to know about the foreign markets. Also reduces the potential risks of operations. The disadvantage is mainly that buyers in the desired foreign country are usually very careful as they perceive transport, currency, quality and quantity problems. Exporting and Why I have chosen this entry method? I have chosen export method because it is relatively low of cost to enter international market. The organization can also build economies of scale and expand its profits. Implementation on carrying out the project. The project is implemented by considering 4Ps, 1.Product. Selling chain of 19 branded products of Reckitt Benckiser. Consisting household, health and personal care and food. Product mix. The 5 products that are ideal for product mix for consumer needs are: Clearasil, Dettol, Fairy, Gaviscon and Mortein. Product Life Cycle. The products to be export are the rapidly growing consumer products. Therefore their average life cycle is 30 days to 2 years. 2. Positioning. Reckit Benckiser has intentions to position against its competitor. In relation to product attribute. The primary positioning of the products for example Clearasil is that it is the no.1 antibacterial face wash suitable for family. It has the ingredients that its competitors do not have. 3. Pricing. The products are priced at premium to its competitors. There will be discount and allowances for the employees. The shipping cost is also to be considered. 4. Promotion / Distribution. The company should sell the products to the appointed distributors and sub distributors who are responsible for further to deal with the wholesalers or retailers in the chosen country. But it is also known that RB has a facility of intensive distribution methods for products all over the geographical area. The company provides direct delivery to key accounts i.e. USC, METRO AND MAKRO. Each channel has a coverage to supermarkets, general stores etc even in the rural areas. Marketing budget of the company. The current marketing budget of RB allocated to the brand selling is 20% of total net revenue. Gantt Chart. GANTT CHART BY AMAL KHAN. EXPORTING RECKITT BENCKISER PRODUCTS IN PERU. Task Date Date Date Date Date Date Date 15/10/2010 17/10/2010 18/10/2010 21/10/2010 27/10/2010 16/11/2010 17/11/2010 Planning Market- Research. Manufact- uring prod- ucts. Finding establish- ing links in foreign. Negotiation. Packaging. Distribution Transp- ortation.

Friday, January 17, 2020

Harriets Hats Essay

1. A year-end physical count of office supplies on hand reveals supplies worth $1,800. The balance sheet reflected a balance in the office supplies account of $3,700 before any year-end adjustments were made. What is the amount of supplies expense that will be included on the current year income statement? 2. On December 1, 20Y1, Nelson collected rent of $7,200 (for December, January, and February rent) from a tenant renting some space in its warehouse and credited Unearned Rent Revenue for the entire amount. What is the balance sheet value of Unearned Rent Revenue on 12/31/Y1? 3. On July 31, 20Y1, Smith Company paid $10,200 to rent warehouse space for the period 7/31/Y1 to 7/31/Y2. This warehouse space was also rented from 7/31/Y0 to 7/31/Y1. Smith’s 1/1/Y1 balance sheet reflected a balance in the Prepaid Rent account relating to this warehouse of $5,775. Determine the amount of rent expense that would appear on Smith’s 20Y1 income statement. EXAM 1 REVIEW | PAGE 1 Reporting Special Income Items Plush Textiles had a beginning balance in its retained earnings account of $580,000 on January 1, 20Y1. Income from Continuing Operations (before-tax) was $225,000 for 20Y1. The company’s tax rate is 30% for all years presented. Following is a list of special items that have not been considered in the amounts above. All amounts are before taxes: Extraordinary gain Correction of a 20Y0 revenue understatement Loss from operations of a discontinued textiles division Gain on sale of the textiles division Omission of depreciation charges from January and February 20Y1 $31,000 $50,000 $22,000 $60,000 $10,000 Prepare a partial income statement for 20Y1 starting with Income From Continuing Operations before Taxes. What is the 12/31/Y1 balance in the Retained Earnings account? Change in Accounting Principle Tom Zuluaga Company began operations in 20Y1. In 20Y1 and 20Y2, the company estimated its bad debt expense by using the percentage of credit sales method. During 20Y3, the company’s management decided to change to the aging-ofreceivables method for determining bad debt expense. Yearly bad debt expense using the two methods is presented below. Tom Zuluaga has a 35% tax rate. 20Y1 20Y2 20Y3 % of Credit Sales $450,000 $300,000 $320,000 Aging-of-Receivables $380,000 $270,000 $290,000 How much bad debt expense will be reported on the 20Y3 Income Statement? What is the dollar value (if any) of the 20Y3 adjustment to the beginning balance of Retained Earnings to reflect this change in accounting principle? Debit Credit What Balance Sheet account other than Taxes Payable and Retained Earnings needs to be adjusted in 20Y3? By how much? Account Change in Accounting Estimate $Â  Debit Credit Tom Zuluaga Company placed an asset in service on January 2, 20Y1. Its cost was $1,350,000 with an estimated service life of 6 years. Salvage value was estimated to be $90,000. During 20Y3 the company’s management determined, due to technological obsolescence, the asset’s remaining useful life is 2 years, and the salvage value is estimated to be $45,000. The company uses the straight-line method of depreciation. Assume a 35% tax rate. How much depreciation expense will be reported on the 20Y3 Income Statement? How much depreciation expense will be reported as an adjustment to the beginning balance of Retained Earnings? $Â  Debit Long-Term Contracts On July 1, 20Y1, Tribe Construction Company Inc. contracted to build an office building for Moser Corp. for a total contract price of $2,500,000. On July 1, Tribe Construction estimated that it would take between 3 and 4 years to complete the building. On December 31, 20Y4, the building was completed. Following are accumulated contract costs incurred, estimated costs to complete the contract, and accumulated billings to Moser for 20Y1 – 20Y4. Contract costs incurred to date Estimated costs to complete the contract Billings to Moser to date Collections to date At 12/31/Y1 $ 250,000 1,750,000 325,000 200,000 At 12/31/Y2 $ 1,300,000 1,100,000 2,000,000 1,800,000 At 12/31/Y3 $ 1,800,000 750,000 2,300,000 2,000,000 At 12/31/Y4 $ 2,650,000 -02,500,000 2,500,000 Complete the following information regarding the amount of profit/loss Tribe will recognize each year of the contract: At 12/31/YI At 12/31/Y2 At 12/31/Y3 At 12/31/Y4 Percent Complete Method Completed Contract Method Prepare a 12/31/Y2 partial balance sheet related to the above contract, assuming Tribe uses the percentage of completion method.

Thursday, January 9, 2020

White Collar Crimes And Street Crimes - 4005 Words

In today’s society, both white-collar crimes such as counterfeiting and street crimes such as burglary are prevalent. Both white-collar crimes and street crimes affect society —sometimes in similar ways and in other cases, in much different ways. More often than not, white-collar crimes directly cause more financial detriment than anything else, while street crimes more often than not directly cause more physical harm. The emotional implications of both types of crime are also significant and should not be overlooked. The emotional trauma of having been the victim of a street crime like robbery can be analogous in severity to the trauma of having been the victim of a white-collar crime such as embezzlement, so it is difficult to determine whether or not one type of crime causes more trauma of this sort than the other. In measuring and tracking trends in crime there are two main types of methods used. The first in England and Wales is recorded crime statistics which is obtained by the police. It focuses on the trends and patterns in crime as well as data collected by law enforcement agencies which is crime that is concerned by the public or otherwise crime brought to the attention of the authorities. Undertaken in 1981, the second approach in crime measurement is the British Crime Survey (BCS) which has run sporadically since then, although it is now carried out annually. It is now usually presumed that victimisation surveys are a more accurate measure of crime levelsShow MoreRelatedWhite Collar Crimes And Street Crimes1431 Words   |  6 PagesCrimes are one of the many things that all humans have in common. Whether it be a serious crime or not, everyone can commit a crime and go to jail for it. There are two types of crime that can be considered complete opposites of each other. They are white collar crimes and street crimes. 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This paper will first discuss the similarities between the two types of crime and then explain why their punishments are strongly different. Lets first start off by defining each one of these types of crime. StreetRead MoreThe Nature And Organization Of Corporate Environmental Crime961 Words   |  4 Pagesthe nature and organisation of corporate environmental crime. Part II explores the offenders of corporate environmental crime. Part III determines the risk factors for corporate offending. Finally, Part IV analyses environmental regulations. I. NATURE AND ORGANISATION Corporate environmental crime constitutes an important part of white-collar crime. The notion ‘white collar crime’ was introduced by Edwin Sutherland and refers to a crime ‘committed by a person of respectability and high socialRead MorePrisoners Rights954 Words   |  4 PagesSociety Tiffany Horvath SOC 305: Crime and Society Instructor: Efua Akoma October 28, 2013 If you asked 100 random people to describe a criminal, they would describe someone uneducated, in and out of the justice system, a minority or just a basic street criminal. â€Å"National surveys suggest that when Americans think about crime, they see the face of a black jobless high-school dropout from a broken home† (Society, 2013). â€Å"Federal researchers found, for example, that many prisonersRead More The Tragedy of White-Collar Crime Essay examples932 Words   |  4 Pagesin a legitimate occupation and committing, an illegal act is a white-collar crime. â€Å"To be more concise white - collar crime is define as any illegal act, punishable by a criminal sanction, that is committed in the courses of a legitimate occupation or pursuit by a corporation or by an otherwise respectable individual of high social standing† (Conklin, 2007, Criminology, p. 69). This is not to say that all white-collar crime is committed by upper income or affluent persons. The SociologistRead MoreEssay on An Explanation of Corporate Crime856 Words   |  4 PagesAn Explanation of Corporate Crime This analytical source review will analyse and detail the views and opinions of four different sources including: The sociology of corporate crime: an obituary, Corporate Crime, Corporate Crime at the tip of the iceberg and White Collar and Corporate Crime. The topic this review will be primarily concerned with is corporate crime, the topic will be examined and the notion of ignorance towards the subject will be addressed. However

Wednesday, January 1, 2020

Basic Japanese for Ordering at a Restaurant in Japan

If youre visiting Japan for the first time (or second, or 50th), youll undoubtedly want to check out the local restaurant scene, especially if youre in one of the larger metro areas. For those who arent native Japanese speakers, it can be a little daunting to figure out what to order and how to order it. Here are some words and  phrases you may need to know when youre ordering a meal at a restaurant in Japan, and a sample dialogue. How to Ask for Something The verb aru can be used to ask for something you need. In this case, it means to have. The particle ga, following the object you ask for, may be omitted. Here are some restaurant-specific examples as well as others to provide context. Menyuu (ga) arimasu ka.ãÆ' ¡Ã£Æ'‹ãÆ' ¥Ã£Æ' ¼(㠁Å')㠁‚り㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     Do you have a menu?Suteeki  (ga )  arimasu ka.ã‚ ¹Ã£Æ'†ãÆ' ¼Ã£â€š ­(㠁Å')㠁‚り㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     Do you have a steak? Donna means what kind of. Donna wain ga arimasu ka.㠁 ©Ã£â€šâ€œÃ£  ªÃ£Æ' ¯Ã£â€š ¤Ã£Æ' ³Ã£ Å'㠁‚り㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     What kind of wines do you have?Donna dezaato ga arimasu ka.㠁 ©Ã£â€šâ€œÃ£  ªÃ£Æ'‡ã‚ ¶Ã£Æ' ¼Ã£Æ'ˆã Å'㠁‚り㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     What kind of desserts do you have? The verb aru can also express existence.   Tsukue no ue ni hon ga arimasu.æÅ" ºÃ£  ®Ã¤ ¸Å Ã£  «Ã¦Å" ¬Ã£ Å'㠁‚り㠁 ¾Ã£ â„¢Ã£â‚¬â€šÃ‚  Ã‚     There is a book on the desk.Kinko no naka ni kagi ga arimasu.金å º «Ã£  ®Ã¤ ¸ ­Ã£  «Ã£ â€¹Ã£ Å½Ã£ Å'㠁‚り㠁 ¾Ã£ â„¢Ã£â‚¬â€šÃ‚  Ã‚     There is a key in the safe box.   How to Ask for a Recommendation If you dont know what to order, you can ask for the house specialty with these expressions. Osusume no mono ga arimasu ka.㠁Šå‹ §Ã£â€š Ã£  ®Ã£â€šâ€šÃ£  ®Ã£ Å'㠁‚り㠁 ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     Do you have anything to recommend?Dore ga osusume desu ka.㠁 ©Ã£â€šÅ'㠁Å'㠁Šå‹ §Ã£â€š Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     Which do you recommend?Osusume wa nan desu ka.㠁Šå‹ §Ã£â€š Ã£  ¯Ã¤ ½â€¢Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     What do you recommend?Nani ga oishii desu ka.ä ½â€¢Ã£ Å'㠁Šã â€žÃ£ â€"㠁„㠁 §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     What is good? If you see something that looks good on another diners plate and you want to order the same thing, try these phrases. Are wa nan desu ka.㠁‚ã‚Å'㠁 ¯Ã¤ ½â€¢Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     What is that?  Oishishou desu ne.㠁Šã â€žÃ£ â€"㠁 Ã£ â€ Ã£  §Ã£ â„¢Ã£  ­Ã£â‚¬â€šÃ‚  Ã‚     It looks good, doesnt it?Are to onaji mono o kudasai.㠁‚ã‚Å'㠁 ¨Ã¥ Å'㠁˜ã‚‚㠁 ®Ã£â€šâ€™Ã£  Ã£   Ã£ â€¢Ã£ â€žÃ£â‚¬â€šÃ‚  Ã‚     Can I have the same dish as that? When you are asked for your order, but havent decided yet, these expressions may be useful. Mou sukoshi matte kudasai.も㠁†å °â€˜Ã£ â€"Ã¥ ¾â€¦Ã£  £Ã£  ¦Ã£  Ã£   Ã£ â€¢Ã£ â€žÃ£â‚¬â€šÃ‚  Ã‚     Can you give me a little more time?Sumimasen, mada kimete imasen.㠁™ã  ¿Ã£  ¾Ã£ â€ºÃ£â€šâ€œÃ£â‚¬ Ã£  ¾Ã£   Ã¦ ± ºÃ£â€š Ã£  ¦Ã£ â€žÃ£  ¾Ã£ â€ºÃ£â€šâ€œÃ£â‚¬â€šÃ‚  Ã‚     I am sorry, I havent decided yet. When your order hasnt come for a long time, you can ask a waiter or a waitress for an update with these phrases (in this example the customer ordered coffee that hasnt arrived). Sumimasen,  koohii mada deshou ka.㠁™ã  ¿Ã£  ¾Ã£ â€ºÃ£â€šâ€œÃ£â‚¬ Ã£â€š ³Ã£Æ' ¼Ã£Æ'’ãÆ' ¼Ã£  ¾Ã£   Ã£  §Ã£ â€"ょ㠁†ã â€¹Ã£â‚¬â€šÃ‚  Ã‚     Excuse me, what happened to my coffee?Koohii mada desu ka.  Ã£â€š ³Ã£Æ' ¼Ã£Æ'’ãÆ' ¼Ã£  ¾Ã£   Ã£  §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     What happened to my coffee?Ato dono gurai kakarimasu ka.㠁‚㠁 ¨Ã£  ©Ã£  ®Ã£  Ã£â€šâ€°Ã£ â€žÃ£ â€¹Ã£ â€¹Ã£â€šÅ Ã£  ¾Ã£ â„¢Ã£ â€¹Ã£â‚¬â€šÃ‚  Ã‚     How long will it take? Vocabulary and Expressions for the Restaurant ueitoresu                                                  waitressã‚ ¦Ã£â€š §Ã£â€š ¤Ã£Æ'ˆãÆ' ¬Ã£â€š ¹ Irasshaimase.                                      Ã‚  Welcome to our store.  Ã£ â€žÃ£â€šâ€°Ã£  £Ã£ â€"ã‚Æ'㠁„㠁 ¾Ã£ â€ºÃ£â‚¬â€š nanmei  sama                                         how many people?ä ½â€¢Ã¥  Ã£ â€¢Ã£  ¾ futari                                                              two peopleä ºÅ'ä º º    kochira                                                        this way㠁“㠁 ¡Ã£â€šâ€° Sumimasen.                                            Ã‚  Excuse me.  Ã£ â„¢Ã£  ¿Ã£  ¾Ã£ â€ºÃ£â€šâ€œÃ£â‚¬â€š menyuu                                                        Ã‚  menuãÆ' ¡Ã£Æ'‹ãÆ' ¥Ã£Æ' ¼ Onegaishimasu.                                   Ã‚  Please do me a favor.  Ã£ Å Ã© ¡ËœÃ£ â€žÃ£ â€"㠁 ¾Ã£ â„¢Ã£â‚¬â€š Shou  shou  omachi  kudasai.     Ã‚  Please wait a moment.Ã¥ °â€˜Ã£â‚¬â€¦Ã£ Å Ã¥ ¾â€¦Ã£  ¡Ã£  Ã£   Ã£ â€¢Ã£ â€žÃ£â‚¬â€š Douzo.                                                           Ã‚  Here you are.㠁 ©Ã£ â€ Ã£ Å¾Ã£â‚¬â€š Doumo.                                                           Thanks.㠁 ©Ã£ â€ Ã£â€šâ€šÃ£â‚¬â€š go-chuumon                                               order㠁”æ ³ ¨Ã¦â€"‡ sushi no  moriawase                             assorted sushi 㠁™ã â€"㠁 ®Ã§â€ºâ€ºÃ£â€šÅ Ã¥ Ë†Ã£â€š Ã£ â€ºÃ‚     hitotsu                                                              one 㠁 ²Ã£  ¨Ã£  ¤ ​o-nomimono                                               Ã‚  beverage  Ã£ Å Ã© £ ²Ã£  ¿Ã§â€° © Ikaga desu ka.                                            Ã‚  Would you like ~?㠁„㠁‹ã Å'㠁 §Ã£ â„¢Ã£ â€¹Ã£â‚¬â€š biiru                                                                       beerãÆ'“ãÆ' ¼Ã£Æ' « morau                                                                 Ã‚  to receiveもら㠁† Kashikomarimashita.                             I understand㠁‹ã â€"㠁“㠁 ¾Ã£â€šÅ Ã£  ¾Ã£ â€"㠁Ÿã€‚ nanika                                                                 Ã‚  anything   ä ½â€¢Ã£ â€¹ Iie,  kekkou  desu.                                         No, thank you.㠁„㠁„㠁ˆã€ Ã§ µ Ã¦ §â€¹Ã£  §Ã£ â„¢Ã£â‚¬â€š