Management Accounting Research, 2002, 13, 1–39 doi: 10.1006/mare.2001.0175 Available online at http://www.idealibrary.com on The association between activity-based costing and improvement in financial performance Douglass Cagwin* and Marinus J. Bouwman† This study investigates the improvement in financial performance that is associated with the use of activity-based costing (ABC), and the conditions under which such improvement is achieved. Internal auditors furnish information regarding company
Words: 17068 - Pages: 69
Case 4-1 Vershire Company Internal Environment Analysis * Vershire is a diversified packaging company * Several major divisions * One of the largest manufacturers of aluminum beverage cans in the United States. * Plants scattered throughout the U.S * Key players include: CEO, divisional GM, vice presidents of marketing and manufacturing External Environment Analysis Industry competitors: * Five beverage container manufacturers accounted for 88% of the market.
Words: 689 - Pages: 3
Diversification can occur either at the business unit level or at the corporate level. At the business unit level, it is most likely to expand into a new segment of an industry that the business is already in. At the corporate level, it is generally very interesting[clarification needed] entering a promising business outside of the scope of the existing business unit. Diversification is part of the four main growth strategies defined by the Product/Market Ansoff matrix[1]: Ansoff pointed out that a
Words: 1241 - Pages: 5
|Unit title |Supporting Good Practice in Performance and Reward Management | |Level |3[1] | |Credit value |6 | |Unit code |3PRM
Words: 1119 - Pages: 5
Home Page » Business and Management Business Strategy In: Business and Management Business Strategy Section B: Strategic Management (50 Marks) Objectives: (a) To develop an understanding of the general and competitive business environment, (b) To develop an understanding of strategic management concepts and techniques, (c) To be able to solve simple cases. Contents 1. Business Environment General Environment–Demographic, Socio-cultural, Macro-economic, Legal/political
Words: 380 - Pages: 2
1 Regent College Higher Education Assignment front sheet Qualification Unit number and title PearsonBTEC Level 5 HND Diploma Business Unit 30: Internet Marketing Student name Assessor name Mehedi Alam Date issued Completion date 13th October2014 30th January 2015 Assignment title Internet Marketing Plan Learning Outcome Learning outcome Understand marketing through the internet. LO1 Assessme nt Criteria 1.1 1.2 1.3 1.4 Be able to
Words: 1708 - Pages: 7
re-use when you make a sale. In a food and beverage business it would include, food, beverages and packaging, but would not include crockery, furniture etc. On a less regular basis it is a good idea to do a ‘complete’ stock take and count and value everything in your business. There are numerous stock taking systems on the market, from an excel sheet to a complex software programme. You can set up a simple stocktaking system in your business by taking the following steps and using the simple Stock
Words: 641 - Pages: 3
Pacific Brands: Rebuilding the Brand 1. Key Stakeholders (3.9) Key Stakeholder Shareholders Stakeholder’s Objectives • Increase in Revenue • Shareholder Return. Objectives Met/Not Met • Increase in earnings by 30%Met • Investors had their dividend in the first halfMet • Running into losses, lost its name- Not Met • As the company has sold off its many brands so reduction in market shareNot Met • After drastic losses there’s little relief and there is an increase in EBITDA- Met • Good strategies help
Words: 1646 - Pages: 7
Sense Making in Organizations Karl E. Weick by Umar Zia Khan 0002, Hassan Asif 0009, Shafqat Iqbal 0022, Omar Ahmed 0025, Rashid Iqbal 0033 & Shaharyar Khan Rasikh 0028 Table of Contents Book Synthesis 3 The Concept of Occasions for Sense making: 4 Varieties of Occasions for Sense making: 4 Ambiguity and Uncertainty: 5 General Properties of Occasions for Sense making: 5 Substance of Sense Making 5 Minimal Sensible Structures 5 Vocabulary of Societies/ Ideology 5 Vocabulary
Words: 5508 - Pages: 23
Trading margin 1,059 6,670 Ongoing employees* Ongoing business units* Ongoing branches* * Excludes Build Center : 151 branches, 1,540 employees (disposed November 2011). 5year performance £m Quarterly likeforlike revenue growth Regional KPIs 2011 2010 Likeforlike revenue growth +/ 3% +3% Trading margin 4.5% 3.7% +0.8% Competitive environment The UK market is more consolidated than many of the other markets in which the Group operates
Words: 712 - Pages: 3
