...Bake Brewery and Bakery has established a successful presence in the food and beverage service industry. The flagship location in UC Irvine of campus living district will gross in excess of $2 million in sales in its first year of operation, ending July 2002. First year operations will produce a net profit of $433,000. This will be generated from an investment of $625,000 in initial capital. Since 10 months of operations have already been comp.leted the confidence level for final first year numbers is extremely high. Expansion plans are already underway. Owner funding and internally generated cash flow will enable additional stores to open. Sales projections for the next four years are based upon current planned store openings. Site surveys have been completed and prime locations (based on UC and CSU impacted locations) have been targeted for store expansion. This plan will result in sales revenues growing to $25 million by FY2006 and generating net income in excess of $5.6 million. Management has recognized the rapid growth potential made possible by the quick success and fast return-on-investment from the first location. Payback of total invested capital on the first location will be realized in less than 18 months of operation. Cash flow becomes positive from operations immediately and profits are substantial in the first year. 1.1 Objectives The Brew'n Bake has the objective of opening additional stores in Pepperdine University, Gal State Fullerton, UG...
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...VENEZIA COFFEE ROASTERS - BUSINESS PLAN No t e b o o k: ENgen C re a t e d : Ta g s : U RL : 2/24/2013 3:12 AM Upda te d: Coffee, Examples, Marketing, Planning 2/24/2013 3:17 AM http://ww w .referenceforbusiness.com/business-plans/Business-Plans-Volume-… VENEZIA COFFEE ROASTERS - BUSINESS PLAN 14600 Waterfront Drive Kennebunk, ME 04043 Two seasoned coffee roasters found their niche in a seemingly saturated market. This plan illustrates that their specialty lies not only in their roasting methods, but also in their socially responsible business practices. Their mission is to balance the needs of their customers, their environment and the coffee growers. Venezia Coffee Roasters' detailed financial tables showcase the preparation needed to make them a competitive small batch coffee roaster in the New England region. STATEMENT OF PURPOSE DESCRIPTION OF BUSINESS GOA LS AND OBJECTIV ES MANAGEMENT PRODUCT AND SERV ICE SPACE, EQUIPMENT AND LOCATION MARKET INFORMATION/MARKETING COMPETITION FINANCIAL DATA STATEMENT OF PURPOSE Venezia Coffee Roasters seeks loans totaling $56,000 to: purchase equipment and inventory, rent working space, and perform the necessary renovations and improvements, and provide adequate working capital. This sum, together with an additional $23,000 investment from friends and family, will be sufficient to launch a profitable small-batch gourmet coffee roasting company. The initial form of organization will be sub-chapter "S" with a buy-sell...
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...JOHN A. QUELCH CAROLE CARLSON Reed Supermarkets: A New Wave of Competitors At 4:30 p.m. on December 6, 2010, Meredith Collins, VP of Marketing for Reed Supermarkets, walked down the sidewalk of the 10-store strip mall that housed Reed’s Westgate Plaza branch in Columbus, Ohio. Collins didn’t shop; instead she took mental notes about store traffic, first at the Reed store and then at an indirect but increasingly worrisome kind of competitor—a dollar store. The Reed was predictably well lit and inviting, and Collins could see three registers open and two or three customers in line at each. “Not too bad” she thought, “but not what I would hope for at this time of day, this close to the holidays.” She’d felt the same way at two other Reeds she’d visited that day . Collins walked on to the Dollar General (DG). A fairly steady stream of shoppers entered DG’s doors, their progress slowed by families exiting with plastic bags jammed full. When Collins looked inside, she noticed workers filling what was obviously a new freezer case—the first freezer she had seen in a dollar store that day. This DG was doing just as well, to judge from this glimpse, as the Family Dollar she’d walked past half an hour earlier at North Valley—but no better than the Aldi store she had visited in the morning. That Aldi trip was interesting: a bright and spotless mini- supermarket, run by a giant firm from Germany that carried one-tenth the food items that a Reed did and sold virtually no brand names, only...
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...my sketch of the "Angry birds", saw them on the Net. Once I agreed to her order, immediately I googled, i knoww that my kids had been playing this game in my iphone but I just couldn't be bothered. I am not so keen on the games, i only know how to play 'Tetris' and a bit of " Solitaire". the eggs, the centre of attraction, the reason for the birds to be so angry because they were stolen by the green piggies. I googled in youtube, watched the games, the short stories just to find out what the fuss was all about, what is this "angry birds' all about. why are they so angry, wwwhat makes them so furious, so now I know.......... Five angry, fuming, birds, Batrisyia told me, each one of these birds has its own specialty and unique characters, the red one was the main character but it does not have any special ability, and ...... to be continued...haha..... i don't really know actually, have to do more homework on them. Actually I am waiting for the catapult to dry properly, before I put all the angry birds on the cake, this is just a seneak preview, my friend will collect this cake tomorrow afternoon. OUCH! dah lah kena lastik, nak ambik telur, jatuh terhempap pulak dengan bata bata ni..... gotta go..... Posted by zue at 5:18 AM 4 comments Labels: 3D cake Friday, December 2, 2011 love letters cupcakes "in you, i have found the greatest joy in my life', her feeling is expressed via these cupcakes " i love you more than watching movies on rainy days" , yes we all...
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...Licensed to: iChapters User Licensed to: iChapters User Modern Food Service Purchasing Robert Garlough Vice President, Career and Professional Editorial: Dave Garza Director of Learning Solutions: Sandy Clark Senior Acquisitions Editor: Jim Gish Managing Editor: Larry Main © 2011 Delmar, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Product Manager: Nicole Calisi Editorial Assistant: Sarah Timm Vice President Marketing, Career and Professional: Jennifer Baker Executive Marketing Manager: Wendy Mapstone Senior Marketing Manager: Kristin McNary Marketing Coordinator: Scott Chrysler Production Director: Wendy Troeger Senior Content Project Manager: Kathryn B. Kucharek For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions. Further permissions questions can be e-mailed to permissionrequest@cengage.com. Library of Congress Control Number:...
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...HISTORY OF BAKING On today’s market there is a never ending variety of the most delicious sweets and pastries to please both the palate and the eyes. We have become so used to this diverse range of bread, mouth watering pastries and cakes that seldom we ask just how they come into existence. I guess my initial interest in the origin of the baking industry was not aroused by accident; rather I suspect it was kindled by a chain of events occurring earlier in my life... My Grandfather owned a small hotel and bakery in Switzerland and when he retired my father who was an excellent pastry cook continued the business. As a small child I spent many hours watching my dad at work and later followed in his footsteps almost as a matter of course. Then again, I have a suspicion that it may have been “fate-by-design” that made me take up pastry-cooking. The question still remains, was my career pre-determined by the fact that my grandfather had thousands of letterheads printed for his bakery which included his name? The prospect of a hefty quantity discount would no doubt have made perfect sense to my frugal fore bearer; it must have been so much cheaper getting all this printing done in a big way. Grandfather should have realised (and I suspect that he might have) that there was not the slightest chance that any one generation could ever use up this huge mountain of stationery. Granddad’s first name “Fritz” was also my father’s first name and when I was born there was never any question...
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...What is Microbiology? Microbiology is the study of organisms too small to be seen with the naked eye. Originally, emphasis was placed on harmful micro organisms which cause disease or spoilage of beverages and food, but it is now recognized that many microbes have essential roles in our ecosystem or can be used to accomplish beneficial tasks. Human history is full of examples of major devastations caused by bacteria and viruses. Some of these historically important diseases still occur, such tuberculosis and yellow fever. Microorganisms are evolving to cause new infectious disease problems such as Lyme disease and AIDS, which capture public attention. Control and eradication of infectious diseases remain important goals of many microbiologists. The recognition that microorganisms were responsible for what was earlier thought to be "spontaneous generation" opened the door to industrial (pharmaceutical, chemical, energy) and food microbiology, technologies which contribute substantially to today's way of life. Microorganisms in soil and water are essential in the transformation of carbon, nitrogen, oxygen, sulfur and iron to products needed by plants and animals. In various ways, microbes participate in environmental cycling and degradation and global change. In the last few decades, microorganisms have been recognized as ideal model systems for the study of basic biological processes. More recently, microbiologists have brought an exciting dimension to the study of biology...
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...Chapter 9 Ethanol Policy and Ethanol Politics David S. Bullock28 The United States is currently passing through one of the most exciting and controversial periods of its energy history. With the US military caught up in armed conflict in the Middle East, and with global warming looming in the minds of many expert scientists as the world’s greatest environmental challenge, a common belief is that it is more important than ever that the US develop sensible and far-sighted energy policy. Politicians’ claims aside, the politics of energy policy are rarely about what is best “for the country.” When government sets energy policy, some people gain, and others may lose. The politics of energy policy, then, are not simply, or even generally, about how to make the nation as a whole better off. Rather, the politics of energy policy are very much about interested political groups struggling against one another. This type of “special interest” politics is nothing new, and not unique to energy policy. Nevertheless, it is widely held among average Americans that the political activities of special interest politics are often bad for the nation as a whole. Because public information is a democracy’s best weapon against harmful special-interest politics, in this chapter we hope to accomplish three goals: 1) to present an outline of the “nuts and bolts” of U.S. ethanol policy; 2) to use economic analysis to examine the effects of ethanol policy, presenting arguments to cut through much of the...
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...Harvard Business School 9-794-024 Rev. August 6, 1996 DO Wal*Mart Stores, Inc. In Forbes magazine’s annual ranking of the richest Americans, the heirs of Sam Walton, the founder of Wal*Mart Stores, Inc., held spots five through nine in 1993 with $4.5 billion each. Sam Walton, who died in April 1992, had built Wal*Mart into a phenomenal success, with a 20-year average return on equity of 33%, and compound average sales growth of 35%. At the end of 1993, Wal*Mart had a market value of $57.5 billion, and its sales per square foot were nearly $300, compared to the industry average of $210. It was widely believed that Wal*Mart had revolutionized many aspects of retailing, and its was well known for its heavy investment in information technology. David Glass and Don Soderquist faced the challenge of following in Sam Walton’s footsteps. Glass and Soderquist, CEO and COO, had been running the company since February 1988, when Walton, retaining the chairmanship, turned the job of CEO over to Glass. Their record spoke for itself—the company went from sales of $16 billion in 1987 to $67 billion in 1993, with earnings nearly quadrupling from $628 million to $2.3 billion. At the beginning of 1994, the company operated 1,953 Wal*Mart stores (including 68 supercenters), 419 warehouse clubs (Sam’s Clubs), 81 warehouse outlets (Bud’s), and four hypermarkets. During 1994 Wal*Mart planned to open 110 new Wal*Mart stores, including 5 supercenters, and 20 Sam’s Clubs, and to expand...
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...A Fool's Walkthrough Enlightened Bullshit ~ A bizarre exercise in arithmetic by an illiterate Revision 5 (The second to be published) (For the few souls that follow the development - go to the bottom red caption of “current revision board” it’s where all the new stuff is logged if you don’t want to go through it all again) Intro Yes this is an intentional attempt of creating a profound appearance only to sucker you into old BS yet again. Frankly there’s little else going on lately that hasn’t to do with that. If I were to have a disclaimer it would probably be larger than what I have to say. • • In short this material is the log of my transition from reality to actuality. I’ve rounded it up to be a fine bullshit dissolver as well - considering we are swamped in BS as it is, what I’m getting at is quite the rare commodity. Would that I could, flip the script and get you a hot seat on some fascinating new experience limited only by imagination, but alas we are here making sense of the good old bullshit that is clogging our everyday lives. Whatever you deem to be relevant is directly tied into it. Every topic or endeavour you can think of is covered with a thick armoured wall of bullshit and the few exceptions just affirm the rule. You can pretend it doesn’t exist or write it off as a topic you dislike and subsequently avoid. However you and i (yes not capital letter) and everyone intimately know the benefits of lying and extreme senselessness. However it seems the detrimental...
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...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
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...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
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...Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-813672-6 0-07-813672-5 Vice President & Editor-in-Chief: Brent Gordon Vice President of EDP: Sesha Bolisetty Editorial Director: Stewart Mattson Sponsoring Editor: Dick Hercher Marketing Manager: Sankha Basu Editorial Coordinator: Rebecca Mann Project Manager: Erin Melloy Design Coordinator: Brenda A. Rolwes Cover Designer: Studio Montage, St. Louis, Missouri Production Supervisor: Sue Culbertson Media Project Manager: Balaji Sundararaman Compositor: MPS Limited, A Macmillan Company...
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...Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-813672-6 0-07-813672-5 Vice President & Editor-in-Chief: Brent Gordon Vice President of EDP: Sesha Bolisetty Editorial Director: Stewart Mattson Sponsoring Editor: Dick Hercher Marketing Manager: Sankha Basu Editorial Coordinator: Rebecca Mann Project Manager: Erin Melloy Design Coordinator: Brenda A. Rolwes Cover Designer: Studio Montage, St. Louis, Missouri Production Supervisor: Sue Culbertson Media Project Manager: Balaji Sundararaman Compositor: MPS Limited, A Macmillan Company...
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...File: ch01, Chapter 1: Basics of Operations Management Multiple Choice 1. Every business is managed through what three major functions? a) accounting, finance, and marketing b) engineering, finance, and operations management c) accounting, purchasing, and human resources d) accounting, engineering, and marketing e) finance, marketing, and operations management 2. Which business function is responsible for managing cash flow, current assets, and capital investments? a) accounting b) finance c) marketing d) operations management e) purchasing 3. Which business function is responsible for managing cash flow, current assets, and capital investments? a) accounting b) finance c) marketing d) operations management e) purchasing 4. Which business function is responsible for sales, generating customer demand, and understanding customer wants and needs? a) finance b) human resources c) marketing d) operations management e) purchasing 5. Which business function is responsible for planning, coordinating, and controlling the resources needed to produce a company’s products and services? a) engineering b) finance c) human resources d) marketing e) operations management 6. Which of the following is not true for business process reengineering? a) It can increase efficiency. b) It cannot be used to improve quality. c) It can reduce costs. d) It involves asking why things are done in a certain way. e) It involves redesigning processes. 7...
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