Group 1 - The year 2025 is expected to be particularly challenging for many domestic enterprises, especially small businesses, as they struggle to improve their operational conditions [1] - Many business owners are attempting various methods to change their operational status, with a significant number opting to hold operational analysis meetings, although few see improvements from these meetings [1] - The lack of understanding of operations is identified as a primary reason for the difficulties faced by businesses, prompting the need for a series of discussions on management and operational analysis [1] Group 2 - Business operations are defined as the activities through which a company plans and organizes resources to achieve profitability by managing future order forecasts [2] - The concept of operations encompasses three key elements: management, operations, and accounting, summarized as the formula: Operations = Management + Operations + Accounting [3] - Management refers to internal resource management, while operations involve various business activities such as product development, procurement, production, and sales [3] Group 3 - A closed-loop operation is achieved by effectively managing, operating, and accounting throughout the entire process, ensuring optimal operational conditions [5] - Management serves both operations and accounting, while accounting can provide feedback to correct management and operational issues [5] - The ideal closed-loop operation involves thorough management before activities, effective operations during activities, and comprehensive accounting after activities [5]