Finance Activity-Based Costing at Super Bakery The management at Super Bakery has developed a very lean business model which is an efficient use of capital. The model is based on the concept of a virtual organization. In this business model the firm owns very few assets that are required for production; by outsourcing to third parties the firm does not need to make the investments that are traditionally associated with production companies.

In a situation where the profit margin can vary greatly between customers that are charge the same price, increased transparency of costing will empower the company to adapt their pricing system so that costs could be more effectively recouped in the way the contracts are negotiated (O'Guin, 1992). Activity-based costing allows for the different stages of a process (the activities) to be costed in an effective manner, including costs

S. economy is down, Target profits are likely to go down in response. Problem The main strategic problem is low employee wages, which has altered public perceptions. The retail industry is very unstable and some of the competition Target faces ebbs and flows quickly. The main competitors Target faces are Wal-Mart, K-Mart and Sears. Most cities have other smaller stores and department stores, which all compete with Target for the same customers.

KO Advantages Coca-Cola pursues a differentiation strategy, and has built its company around the pursuit of this strategy. The strengths that the company has -- R&D, marketing, and heavy advertising -- all directly support the differentiation strategy. Coca-Cola uses its strategy to foster sources of sustainable competitive advantage, although the strongest of these is the company's brand. All told, Coke has an excellent strategy that does not result in many missed

Marketing Strategy of Wal-Mart Retail Chain: An Analysis Wal-Mart's history is an example of innovation, leadership and success in a company. It began as a single store in Rogers, Arkansas in 1962 and has become the world's largest retailer (Slater, 2003). Wal-Mart is often looked to as the industry trendsetter. The company enjoys annual revenues of over $100 billion, 3,200 stores and nearly one million employees around the world. Wal-Mart operates each

As a result of huge growth, the company's management may lose focus of the scope of their business. Miller Inc. has a highly centralized hierarchy of management and lacks the managerial backup to promote creativity amons the employees. Single-sourcing which is the characteristic of Miller Inc. could be a recipe of disaster should the supplier fail. Contingency plans for supplies need to be considered. The constrant production nature of the product leads to