12500 | 56250 | 30000 | 35000 | 321250 | 727500 | Flow Controllers | 128000 | 36000 | 25000 | 112500 | 50000 | 110000 | 333500 | 461500 | Profitability: Method | Product | Units | Cost-per-unit | Planned gross margin | Target selling price | Actual selling price | Actual gross margin | Existing method | Valves | 7500 | 56 | 35% | 86,15 | 86 | 34,9% | | Pumps | 12500 | 70 | 35% | 107,69 | 87 | 19,5% | | Flow controllers | 4000 | 62 | 35% | 95,38 | 105 | 41,0% | ABC | Valves | 7500 | 46
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107.69 | 95.38 | Planned gross margin | 35.00 | 35.00 | 35.00 | Actual selling price | 86.00 | 87.00 | 105.00 | Actual gross margin | 46.32 | 33.10 | -9.88 | In the ABC method the standard unit costs and gross margins are dramatically different. The standard unit costs for Valves and Pumps have dropped while the standard unit cost for Flow Controllers has increased. Accordingly, the gross margin for Valves and Pumps has increased and the gross margin for the Flow Controllers has dropped
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Chapter 5 Profit Ceflter. 201 Case 5-2 North Country Auto, Inc. George G. Liddy, part owner of North Country Auto, Inc., was feeling pretty good about the new control systems recently put in place for his fiv e department managers (new and used car sales, service, body, and parts departments). Exhibit 1 descdbes each department. Mr. Liddy strongly believed in the concept of evaluating each department individually as a profit center. But he also recog· nized the challenge of getting his
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Online Spend Age Group FY '12 FY '13 20-24 0.2 0.32 25-34 0.16 0.27 35-44 0.14 0.23 45 & Above 0.08 0.12 FY '14 0.38 0.4 0.34 0.18 Financial Statement for Rajasthali FQ1 '12 FQ2 '12 FQ3 '12 FQ4 '12 Revenue QoQ Gross Profit QoQ Gross Margin % Op Profit QoQ Op Profit % 807.46 764.94 -5.3% 290.68 -10.0% 38% 225.66 -12.7% 30% 752.60 -1.6% 285.99 -1.6% 38% 222.02 -1.6% 30% 744.72 -1.0% 286.72 0.3% 39% 223.41 0.6% 30% FQ1 '13 FQ2 '13 FQ3 '13 FQ4 '13 718.75 -3.5% 273.13 -4.7% 38% 212.03 -5
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Company Performance 2008 Operational Performance: Nissan Diesel PKD series have been the Company's main strength. A new model PKD-411E Euro1 Turbo Charged, 220 HP 4x2 Truck Tractor has been introduced, which has been well received in the market. The overall sale volume of Trucks and Buses has increased from 919 to 1,121 units which is 22% higher than the preceding year. The Company is also planning to introduce CWM-454 - 320-HP Turbo charged 6x4 Truck with inter-cooler Euro-II engine to meet
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Financial Analysis Summary Report Task 1 Competition Bikes Incorporated Lisa A Castro, MSW Western Governors University Horizontal Analysis (A. 1. a) A horizontal analysis can be defined as “the study of percentage changes in comparative statements” (Charles T. Horngren, 2008, p. 746). It is useful in determining a company’s financial stability. This section will analyze Competition Bikes Incorporated’s (CBI) percentage changes from years 6 to 7 and then 7 to 8. The report will include
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H&M Case Study H&M is a Swedish retailer in fashion apparel industry and was founded in 1947 by Erling Persson. The fashion apparel industry is often regarded to be one of the most difficult branches to operate in, due to short product cycles, volatile demand and fierce competition in an increasingly globalized world. Mass-market pioneer in fast-fashion business Structure: 1) Name model 2) Mention why and/or when to use 3) Analyses PESTEC * Political factors that affect
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Bean calculates a point forecast for the item in the future period. Then, actual demand / forecast ratio is calculated to forecast the range of inventory of the item. The last step in forecasting demand is finding the service level based on a profit margin calculation. Since L.L. Bean wants to compare the probability of each unit of item bought and the loss generated from liquidating, L.L. Bean calculates a fractile for the items since the fractile calculation indicates what point is optimal to hold
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Best Buy Case Analysis In 1966 Best Buy began as a single location car and home stereo store founded by Richard Shulze in Minnesota. Now the company is an electronic superstore that has thousands of stores throughout the U.S., Canada, the U.K., and Asia. Best Buy has set themselves apart from its competitors, and have been successful for decades. The electronic superstore sells consumer electronics, home office equipment, appliances, and electronic services. Best Buy showed that they were the electronic
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mid 1990s, safety concerns led Governments in China as well as abroad, to set up stringent regulations. At the same time, there was rapid growth in the number of small family run fireworks workshops, whose relentless price cutting drove down profit margins. Now, in this case, Jerry Yu who is an American born Chinese, wants to determine whether he should consider investing in Liuyang fireworks factory or not. Liuyang is known as “the home of fireworks and firecrackers” and good at making varieties
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