Break Even Analysis Essays (Examples)

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Break Even Planning and Analysis

Words: 1228 Length: 4 Pages Document Type: Essay Paper #: 55193416

assist the Pringly Division to set up the appropriate pricing for the new product. To achieve this objective, the paper carries out the break-even analysis that will assist the company to fix the appropriate pricing and quantity for the new product.

The company had not been able to achieve its sales target in the past making the company to lose some profits. Thus, the company has decided to reduce its budget to avoid disappointment of the past. Thus, the company has set up different targets to follow and the targets will be evaluated to assist the company to make appropriate decision on the pricing of the new product:

The first strategy is to fix the selling price of the new product to $170 per unit carrying the annual fixed costs of $20,000,000.

The second alternative is to increase the cost of promotion and advertising and set the selling price of…… [Read More]

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Break Even Point Evaluation

Words: 566 Length: 2 Pages Document Type: Essay Paper #: 44695831

Break Even Point Analysis

Using the "Front Lines" case study, various Break Even points can be calculated with the given data provided. In order to calculate these Break Even Points for Total Fixed Costs, Average Net evenue, and Average Variable Costs, the following equations will need to be used:

Break Even TFC= V x (AN-AVC)

Break Even AN= AVC + (TFC / V)

Break Even AVC= AN-(TFC / V)

Exercise

Operation

Total

Average Payment

$2,000

Fixed Costs of Overhead

$360,000

Fixed Costs of Salaries

$540,000

Variable Medical Supplies Costs

Break Even Point for Operations

TFC / (AN-AVC)

Exercise

Per Visit

Total

Annual

Variable Laundry

$25,000

Variable Lab

$18.75

$225,000

Variable Pharmacy

$360

Fixed ent

$180,000

Fixed Janitorial

$30,000

Variable Billing

$11.67

$140,000

Fixed Staff Costs

$360,000

AVC and TFC

$62.50

$570,000

Number of Visits per Year

6,514

Average Net evenue per Visit

$150

Break Even Point Operations

11,657

Profit

$450,000…… [Read More]

References

Cost Volume Profit Analysis. Chapter 6.

Smith, Donna. (2013). Reimbursement impact of ICD-10: Should you be concerned? Healthcare Executive Insight. Web.  http://healthcare-executive-insight.advanceweb.com/Features/Articles/Reimbursement-Impact-of-ICD-10-Should-You-Be-Concerned.aspx
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Financial Break Even Point Given the Incomplete

Words: 563 Length: 2 Pages Document Type: Essay Paper #: 99049195

financial break even point?

Given the incomplete data, it is hard to quote any specific figure. Elements that need to be conidered include the amount of workers that the agenyc employs, the calibre and brand of tools that they purchase as well as the details of other 'material' and quality and quanitty of this material.

Their location needs to be considered; their amount of rental; expense for utilities; travel expense, detials of office equiqment, and so forth. Only once these and related information is known can one figure out the financial break even point that the agency needs to make in order to make a profit.

What is the source of investment capital?

The company partners with financial and real estate corporation will invest in agency.

How will you use financial information to craft a business strategy?

Financial information will be used in both self-evaluation of organization and competitor analysis,…… [Read More]

Sources

NetMBA. Financial ratios  http://www.netmba.com/finance/financial/ratios/ 

Lamb, Robert, Boyden Competitive strategic management, Englewood Cliffs, NJ: Prentice-Hall, 1984
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Break Even Point Between Revenue and Cost of the School Stadium

Words: 1613 Length: 6 Pages Document Type: Essay Paper #: 59005342

Total Design Process such as product design specification. It explores all the details of product design and development process while handling all the basic concepts of the initial design. It also gives all the details of the embodiment design and all the important attributes that are a must in the process of Total Design Process. The paper also explores the utilization of the common tools and techniques of design such as DFMA and FMEA. The paper succinctly explores all the aspects that are of importance to the success of any process of material design and general manufacturing process.

A product design specification (PDS) is an expression of a not yet designed that product is meant to be produced from scratch. Its objective is to make sure that the resulting design and development of a certain product meets the standards expected by the end user.

The PDS acts as the very…… [Read More]

Bibliography

CROSS, N., (2006). T211 Design and Designing: Block 2,-page 99.

Hollins, W & Hollins G.Total Design: Managing the Design Process in the Service Sector

The Open University (UK), (2001). T881 Manufacture Materials Design: Block 1: The design activity model,-page 10. Milton Keynes: The Open University.
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Costing the Analysis Is Based

Words: 2854 Length: 10 Pages Document Type: Essay Paper #: 67582377

Dibsa should turn towards the market-based pricing strategy, which sees the implementation of competitive prices for the 3-in-1 Lawnmower. The selection of this combination of strategies would generate several impacts upon the company, but most of them would be obvious at product lifecycle level. In this order of ideas:

The sales revenues would be significantly high throughout the first six months and they would allow the company to cover for the large costs incurred in the manufacturing of the product as well as register profits; they would however decrease with the implementation of the market pricing strategy and the 3-in-1 Lawnmower would metamorphose from a star product into a cash cow

The costs incurred in the manufacturing of the new lawnmower have already begun to decrease and will continue to do so; the actual impact of the pricing strategy is limited, with the specification however that these costs will not…… [Read More]

References:

Berman, K., Knight, J., Case, J., 2006, Financial Intelligence: A Manager's Guide to Knowing what the Numbers Really Mean, Harvard Business Press

Bolander, S.F., Gooding, C.W., Mister, W.G., 1999, Transfer Pricing Strategies and Lot Sizing Decisions, Journal of Managerial Issues, Vol. 11

Drudy, C., 2004, Management and Cost Accounting, 6th Edition, Cengage Learning EMEA

Goetz, Jr., J.F., 1985, the Pricing Decision: A Service Industry's Experience, Journal of Small Business Management, Vol. 23
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Profit Analysis CVP Analysis Is

Words: 857 Length: 3 Pages Document Type: Essay Paper #: 56021337



The above table indicates that the sales volume which is required in order to achieve a $100 M. profit at a price of $245 with an &D investment of 30% is 1,676,190 units. This is calculated by dividing the total revenue accrued by the unit price.

X6:

The product X6 has been in the market for a total of 2 years. Unlike the product x5, the customers take great consideration of the product quality while making the purchase decision. The provision of a better quality can be achieved by increasing the &D investment for the product. There is also a need for a price increase in order to take advantage of the investment. The expected target profits is considerably higher than the one for X6 due to the fact that the product would soon reach its peak moments and then roll into maturity phase.

The X6 product will attract a…… [Read More]

References

Cafferky, M and Wentworth, J (2010.Break Even Analysis. Business Expert Press, 2010

Horngren, CT., Datar, SM., Foster, GM (2006).Cost Accounting: A Managerial Emphasis, Twelfth Edition, Pearson Education, Inc.
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Variance Analysis Finance

Words: 650 Length: 2 Pages Document Type: Essay Paper #: 38461008

Finance: Variance Analysis

Describe how variance analysis can be applied to flexible and static budgets

A variance is the difference between an actual amount and a budgeted amount. Budget variances are used by management in their control and planning decisions, particularly in the case of management by exception, which entails identifying areas that are not performing according to plan, and dedicating more attention to the same. Variance analysis has to do with the calculation of variances, and identification of the possible causes of the same. It essentially involves comparing and monitoring actual vs. planned costs, with the aim of identifying trends, threats, and opportunities - and adjusting strategies, goals and objectives if need be (Steffan, 2008). Towards this end, variance analysis helps managers evaluate business performance by assessing the level of effectiveness -- the degree to which targets have been met; and the level of efficiency -- the input cost…… [Read More]

References

Jackson, S., Sawyers, R. & Jenkins, G. (2008). Managerial Accounting: A Focus on Ethical Decision-Making (5th ed.). Mason, OH: Cengage Learning.

Steffan, B. (2008). Essential Management Accounting: How to Maximize Profit and Boost Financial Performance. London: Kogan Page Ltd.
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Profit CVP Analysis Is Noted by Cafferky

Words: 696 Length: 3 Pages Document Type: Essay Paper #: 98172001

Profit (CVP) analysis is noted by Cafferky and Wentworth (2010) to be an important decision making tool for managers. CVP helps managers in understanding the connection between the cost and volume with organizational profits in mind.In our previous exercise, we contemplated going back in time and then coming up with the best choices regarding the manufacture of the three handheld devices- X5, X6 and X7. In this study, we use CVP analysis in guiding our decisions on the manufacture of the three product ranges.As Harngren, Datar and Foster (2006) noted, CVP analysis is important in the formulation of product strategy and policy. Our reliance of CVP analysis is based on the fact that it can help in the making of the right choices on our 3 product ranges since the year 2006.This is done without the need for concentrating on the beginning and end of each and every year's product…… [Read More]

References

Cafferky, M and Wentworth, J (2010.Break Even Analysis. Business Expert Press, 2010

Horngren, CT., Datar, SM., Foster, GM (2006).Cost accounting: A Managerial Emphasis, Twelfth Edition, Pearson Education, Inc.
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Financial Analysis of Bestwish Limited Company Overview

Words: 4573 Length: 13 Pages Document Type: Essay Paper #: 99500463

Financial Analysis of Bestwish Limited

Company Overview

Bestwish Limited produces extensive range of quality products such as gift dressing, greetings cards, and plush merchandise of more than 50,000 stocks. The production of different categories of products involve between 2 and 15 processes. The company produces standardized products and custom designed products ordered from customers on contract basis. However, Bestwish Limited is facing challenges to control the costs because of varying production process, reliance on indirect costs and large number of stock keeping units.

Bestwish Limited has just closed the 2010 fiscal year account and the company is finalizing the 2011 budget. Bestwish intends to analyze the 2010 financial statement to present the accurate picture of the company financial performances.

Objective of this report is to analyze 2010 financial statements to assess the viability of Bestwish Limited.

Task

Attn:

Audit Committee of the Board

Finance Director

Subject: Financial statement Analysis

Date:…… [Read More]

References

Drury, C. (2009). Management Accounting for Business, 4th Edition (Cengage Learning EMEA, ) ISBN 1408017717.

Harris, R. And Sollis, R. (2003).Applied Time Series Modelling and Forecasting (John Wiley and Sons) ISBN 0470844434

Glynn, J. Perrin, J. Murphy, M. And Abraham, A. (2003).Accounting for Managers, 3rd Edition.(Thomson Learning) ISBN 186152904X

The Times 100, (2012). Financial statements and reporting A Cadbury Schweppes case study. The Times 100 Business Case Studies.
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Managerial Analysis Managers Use Various Analysis for

Words: 604 Length: 2 Pages Document Type: Essay Paper #: 54710917

Managerial Analysis

Managers use various analysis for various reasons. The comparative analysis compares line items in statements to past statements that detects changes in the accounts, which could indicate problem areas in operations. The ratio analysis detects emerging trends, weaknesses, and strengths of the business. The cost-volume-profit (CVP) analysis evaluates cost factor behaviors and shows how profits can be affected by the factors.

The comparison analysis is especially important to keep expenses in check. y comparing line items on the financial statements against previous period statements, changes can be detected and investigated. For example, where labor is one of the highest expenses, if labor is higher for this period with approximately the same sales volume, it shows a sign of wasted labor hours that would need to be investigated. Labor may not be being utilized in ways to prevent waste, which cuts into the profits. Another high area of waste…… [Read More]

Bibliography

Brewer, P.G. (2010). Introduction to Managerial Accounting. New York, NY: McGraw-Hill/Irwin.
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Campus Gelato Pushcart Feasibility Analysis Report Proposed

Words: 3030 Length: 7 Pages Document Type: Essay Paper #: 58069594

Campus Gelato Pushcat

FEASIBILITY ANALYSIS REPORT

Poposed on-Campus Gelato Pushcat Plan

Backgound and Pupose of Feasibility Analysis

Maketing Analysis

Key Conclusions

Technology

Maketing

Economics

Finances

Technical Appendices

Pimay Reseach -- On-Campus Suvey

Pimay Reseach -- Management Inteview

Beak-Even Analysis

Pimay Reseach - Pofit Analysis

Cost of Goods Sold

Fixed Costs

Beak-Even Computations

Pefeed Gelato Pushcat Locations

Pefeed Season fo Gelato Consumption

Students' Pediction of Pe Week Gelato Puchasing

Student Pice Pefeence fo Single Scoop

Summay Repot - Entepeneuship

Backgound and Pupose of Feasibility Analysis

Backgound. Bond Univesity main campus is located in a egion with wam sping, summe, and fall weathe. This consistently favoable climate fostes student inteest in cool efeshments. Because the campus is elatively isolated, students must dive a consideable distance to the neaest town in ode to have access to a ange of sevices and entetainment sites beyond what is immediately located on-campus. Students cuently can buy…… [Read More]

references are indicated in Appendix D, Break-Even Figures.

Figures for low-end pushcart sales of gelato have been established, using as a day that was partly sunny and partly rainy as a baseline.

Demand for frozen treats was estimated by the manager based on his experience in the restaurant (i.e., ice cream).

Permission for licensing the gelato pushcart is embedded in the restaurant's operating license and health inspections. However, permission must also be obtained from the University to operate the pushcart on campus.

The restaurant manager has tentatively accepted a proposal for a partnership with the gelato pushcart operations. The first-pass agreement is that the restaurant will procure supplies, make the gelato, and store frozen gelato in its facility. In exchange for these services, 30% of the gross profit is to go to the restaurant. The distribution and sales of the gelato will be carried out by the entrepreneurial team.
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Economic Accounting Financial Information Statistical Analysis and Computer Business Information System CBIS

Words: 1580 Length: 6 Pages Document Type: Essay Paper #: 68858497

marketing data collected to analyze the economic performance of the Hideaway Hotel. It consists of annual and monthly economic data, a forecast of next year's performance, and an interpretation of statistical data gathered from the hotel's guests. It also includes a break-even analysis and suggestions to the firm that will help to restore its profitability.

Collect data on the main macro indicators and assess current macroeconomic conditions. Describe briefly the expected impact of these on sales and costs of the business.

he Economist Intelligence Unit expects continued fiscal operating surpluses over the next several years, but also maintains that increases in government spending are not likely as the government focuses on building up the new pension fund. his fund should put more money in the hands of pensioners, who regularly go on seaside vacations. he Economist expects GDP growth to slow from 2.7% in 2003 to 2.5% in 2004, but…… [Read More]

The margins of error were acceptable in analysing the sample: most of the variables consisted of small numbers (between one and five) and the sample size was 200, which is adequate for the determination of data. Population analyses were not used to analyze data for the American guests. The numbers were normally distributed and I was able to interpret customer data with a reasonable amount of certainty.

Statistical data shows that the firm consistantly operates at a loss during the fall and winter months. The modal motel guest is from New Zealand, consists of a couple with a child, and spends two days at the motel. The modal guest is extremely likely to eat at the restaurant and somewhat unlikely to engage in other activities such as sailing. Principal expenses are related to staffing. If the hotel were to close its doors during the winter or limit operation to being open on the weekend, revenues would be slightly better than they are now.

Information that would still be of interest includes that regarding monthly data for 2001; between 2001 and 2002 profitability slumped considerably. This could be the result of several reasons; one is probably the failure of the organization to attract return visitors from New Zealand. A future study would determine the cost of mothballing the Motel during the winter as it is immensely unprofitable during that time. In some months, losses exceed costs not related to labor.
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Analysis of a Case Study

Words: 2060 Length: 7 Pages Document Type: Essay Paper #: 65358073

easters, Springfield's new Class A minor league baseball team had to solve the common issue of earning sufficient revenues from concession and ticket sales that would help fund their jobs in Springfield. The issue was aggravated by knowing that the Falcons, the only other professional sports team in Springfield, would have to leave because they failed to gain enough revenue from ticket and concession sales. The limitations were that only the budget of players' salaries as well as ball and bat expenses were funded by major league teams. Any and all other expenses, the minor league teams were accountable for and had to pay. Therefore, Nor'easters had to figure out a pricing policy that will them to break-even or make profit in order to raise revenues for their other expenses. If they failed to do so, they would have to follow the Falcons and move out of Springfield.

While Buckingham's…… [Read More]

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Broken Window Policy

Words: 2447 Length: 8 Pages Document Type: Essay Paper #: 6024760

Broken Window Theory

The "broken windows" theory of crime prevention and control is perhaps one of the most widely discussed and least understood law enforcement paradigms, due to the relative simplicity of the theory and the ostensibly dramatic reductions in crime offered by the first studies of cities in which a "broken windows" policy was implemented. The policy was first proposed in the early 1980s, but it was not until the 1990s, when New York adopted a broken windows policy and saw a drop in crime rates, that the theory became widely popularized. However, subsequent analysis of these drops in crime as well as other detrimental effects of a broken windows policy helps to reveal that the gains initially promised by the results in New York and other cities is not indicative of a broken windows policy in general, and in fact, many of these reductions in crime may be…… [Read More]

References

Distler, M. (2011). Less debate, more analysis: a meta analysis of literature on broken windows policing. ProQuest Dissertations and Theses.

EDITORIAL: 'broken windows' and crime (2007). . United States, Washington: McClatchy

Tribune Information Services.

Edwards, S. (2009, May 20). Violent crime on rise in manhattan; fewer tickets issued. National Post, pp. A.24.
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Accounting CVP Analysis for Snap

Words: 610 Length: 2 Pages Document Type: Essay Paper #: 56411415



It is known that the membership fee is $26. Using this, the variable cost per member can be calculated, as shown in table 2.

evenue per member (a)

$26

Fixed costs per member (b)

$20

Variable cost (a-b)

$6

If the membership fee is $26 per member, the membership fee, less the fixed cost (at the break even point) will give the variable cost per member.

The information in tables 1 and 2 can be used to assess the number of membership the Snap Fitness will need to sell each month if they wish to make a profit of $10,000 per month. As seen above, it is the contribution per unit that will initially pay for the fixed costs and then the profit. To calculate the sales needed for a predetermined profit level, the required profit should be added to the fixed costs. That total may then be divided by…… [Read More]

References

Horngren, Charles T; Foster, George; Datar, Srikant M; Rajan, Madhav, (2008), Cost Accounting: A Managerial Emphasis, Prentice Hall

Kinney, Michael R; Raiborn, Cecily a, (2012), Cost Accounting: Foundations and Evolutions, South-Western College Pub

Assuming no other fixed costs
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Is Technical Analysis Profitable in Silver Market in the Implication of Efficient Market Hypothesis

Words: 7818 Length: 28 Pages Document Type: Essay Paper #: 1284902

Technical Analysis in the Implication of Efficient Market Hypothesis on Silver Market

The thesis is for the study of simple commonly used technical trading rules, which are applied on silver market. It covers years 1989 to 2005. A famous study carried out by Lakonishok, Lebaon and in year, 1992 has clearly shown that technical analysis can lead to abnormal prices when compared with buy-and-hold strategy. Other studies have been carried out and found out that technical trading rules cannot over-rule passive investment management strategy. The study uses Brock et al.'s methodology. Several trading rules are discussed (Dawson & Steeley 2003).

LITEATUE IVIEW

In financial theory, efficiency of financial silver market is highly disputed. This has led to many attempts to explain efficiency of silver markets. Eugene.F. Fama formulated the most famous definition in 1970 referred to as the, Efficient Silver market Hypothesis (EHM). The basis of the hypothesis is that…… [Read More]

References

Alexander, S.S. (1964) 'Price Movements in Speculative Markets: Trends or Random Walks'. Industrial management Review 5 (2), 25-46

Brock, W., Lakonishok, J., & LeBaron, B. (1992) 'Simple Technical Trading Rules and the Stochastic Properties of Stock Returns'. Journal of finance 4, (5), 1731-1764

Chang, P.H., & Osler, C.L. (1999) 'Methodical Madness: Technical Analysis and the Irrationality of Exchange Rate Forecasts'. Economic Journal 109 (458), 636-661

Dawson, E.R., & Steeley, J. (2003) 'On the Existence of Visual Technical Patterns in the Uk Stock Market'. Journal of Business Finance and Accounting 30 (1-2), 263-293
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Financial Analysis of Mcdonald a Financial Analysis

Words: 2657 Length: 10 Pages Document Type: Essay Paper #: 25254279

Financial Analysis of Mcdonald

A financial analysis McDonald's Cor

Company Overview

McDonald Corporation is a global company that conducts business in 117 countries. McDonald operates 32,737 restaurants and 26,338 franchises in the highly competitive fast food industry. Since 1940, McDonald has built a loyal customer base by continuing dedicating to customer service and providing high quality fast food for customers. Presently, McDonald could boast of over 60 millions customers and the company serves average of 64 millions customers daily. In the United States, and other countries where McDonald is operating, fast food business is very competitive. Despite the competition that McDonald is facing, the company has been able to record revenues of more than $16 billions in restaurants and revenues of more than $7 billions in franchise restaurants business. McDonald operates in six geographical locations. The company business operations are in the U.S., Europe, Middle East, Asia-Pacific, Latin America and…… [Read More]

References

Infinancials (2011). McDonald's Corp. Market valuation multiples. Infinancials.

Mizen, P. (2008). The Credit Crunch of 2007-2008: A Discussion of the Background, Market Reactions, and Policy Responses. Federal Reserve Bank of St. Louis Review. 90(5):531-67.

Putilina, I. (2010). A Financial Analysis of McDonald's Corporation. Economic Research Center.

Stapleton, R.C & Subrahmanyam, M.G.(2009). Interest Rates and Foreign Exchange Risks: An Overview of Hedging Instruments and Strategies. University of Lancarster.UK.
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Pharma Technologies Case Analysis Pharma Technologies A

Words: 1460 Length: 4 Pages Document Type: Essay Paper #: 28653189

Pharma Technologies

Case analysis Pharma Technologies: A biotechnology firm, Pharma Technologies, developed a competing method treatment erectile dysfunction

Pharma Technologies Inc. based in Canada at a major medical research University in February 1999, wanted to develop a product to compete with Viagra which is developed by Pfizer. PTI obtained a patent for developing a revolutionary sexual dysfunctional treatment drug. The company is faced with financial problems to assist it in developing the new drug. Before a drug can receive full approval by the Food and Drug Administration (FDA), it needs to undergo several testing phases. These testing phases consume a lot of time money. The case study indicates that it can cost over $500 million and take 10 years before the drug is approved for manufacturing and marketing Herbert, 2004.

The patent the company obtained has a life span of 20 years. The patent is obtained when the development process…… [Read More]

References

http://www.uk.sagepub.com/upm-data/12289_Chapter_1.pdfHerbert, J. (2004). Pharma Technologies Inc., Pg 72-79, from Taylor, R.S., Drummond, M.F., Salkeld, G., & Sullivan, S.D. (2004). Inclusion Of Cost Effectiveness In Licensing Requirements Of New Drugs: The Fourth Hurdle. BMJ: British Medical Journal, 329(7472), 972-975.
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Financial Analysis and Management at

Words: 3019 Length: 10 Pages Document Type: Essay Paper #: 29318125

Had the organization employed the techniques of activity-based costing, they would have realized the need to change their approach and had started manufacturing small size and fuel efficient engines, as most of the customers were requiring these items. "If Ford [...] had used activity-based costing, they would have realized early on the utter futility of their competitive blitzes of the past few years, which offered new-car buyers spectacular discounts and hefty rewards" (Drucker, 2003).

Unlike absorption costing, marginal costing uses the traditional division into direct, indirect, fixed and variable costs. The accounting method sees that the final marginal cost of a product will be calculated by summing up the direct costs of labor, the direct costs of materials, the direct expenses and the variable overheads (Brown). The applications of marginal costing revealed that Ford was able to support a price advantage relative to General Motors and Chrysler due to its…… [Read More]

References

Bernstein, L.A., Wild, J.J., 1999, Analysis of Financial Statements, 5th Edition, McGraw-Hill Publishers, ISBN 0070945047

Berry, a., 1999, Financial Accounting: An Introduction, 2nd Edition, Cengage Learning EMEA, ISBN 186152479X

Brown, G., Introduction to Costs Accounting: Methods and Techniques, http://www.globusz.com/ebooks/Costinglastaccessed on March 9, 2009

Drucker, P.F., 2003, Peter Drucker on the Profession of Management, Harvard Business Press, ISBN 1591393221
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Barnes and Noble Strategic Analysis

Words: 4190 Length: 12 Pages Document Type: Essay Paper #: 23184379

Barnes and Noble Strategic Analysis

In evaluating a business strategic positioning, the research approach relates towards Barnes & Nobles' seven main areas of focus relating towards the company's annual report, investor relations summary notices, and corporate governance. By reviewing a variety of available public company's governance, proper research can start to measure strategic approaches effectively. In doing so, the organizational vision, mission, and value statements are from the Barnes & Noble Governance initiative that influences all other strategies, either internally or in the external environment.

The intention behind every organization is to have a successful manifestation of plans and objectives that will elicit equitable control methods and strategies in the company. Barnes & Noble is a multifaceted company that incorporate a number of strategies and planned options to carry out its business entities in the global market. Marketing options involved are rudimentary to the tastes and preferences of the social…… [Read More]

References

Barnes & Noble (2012) Corporate Governance, retrieved from   http://www.barnesandnobleinc.com/for_investors/for_investors.html  

Barnes & Noble (2012). Retrieved from   http://www.barnesandnobleinc.com/jobs/core_values/our_core_values.html  

Barnes & Noble Annual Report, (2011). Retrieved from   http://www.barnesandnobleinc.com/for_investors/annual_reports/2011_bn_annual_report.pdf  

Barney, J.B. (2007). Gaining and Sustaining Competitive Advantage (3rd ed.). Upper Saddle River, NJ: Pearson Prentice Hall.
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Price Analysis Is One of the Most

Words: 600 Length: 2 Pages Document Type: Essay Paper #: 87051925

price analysis is one of the most important tools used when making a pricing decision. asically, you need to be able to evaluate the costs, fixed or variable, that your company has and examine how the prices you fix for your goods will affect the overall profits of the company. When making a pricing decision, you need to evaluate whether having lower prices and higher volumes of sales (theoretically, when you lower the prices, you would expect the volume of sales to increase) will give out a revenue value enough to cover the costs the company has.

There are three main types of tools that a CVP analysis uses: breakeven analysis, contribution margin analysis and operating leverage. The former allows the company's management to evaluate "the sales volume you need to break even, under different price or cost scenarios"

and may be considered the most important element in a pricing…… [Read More]

Bibliography

1. Managerial Accounting. Class Notes and Lecture Outline. On the Internet at http://fisher.faculty.jsc.vsc.edu/manacct/wk09_manacct.html

2. Cost/Volume/Price Analysis. Business Owner's Toolkit. On the Internet at http://www.toolkit.cch.com/text/P06_7500.asp

Cost/Volume/Price Analysis. Business Owner's Toolkit. On the Internet at http://www.toolkit.cch.com/text/P06_7500.asp

Managerial Accounting. Class Notes and Lecture Outline. On the Internet at http://fisher.faculty.jsc.vsc.edu/manacct/wk09_manacct.html
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Bristol Myers Squibb SWOT Weaknesses and an Analysis of Their Accounting Policies

Words: 564 Length: 2 Pages Document Type: Essay Paper #: 19659008

SWOT Analysis: BRISTOL MYERS SQUIBB

Bristol Myers Sqibb SWOT:Weaknesses and an analysis of their accounting policies

Bristol-Myers Squibb was formed after the merger between Bristol Myers and Squibb Pharmaceuticals. The merger took place in 1989, this merger created the second largest drug company in the world. The company headquarters are in New York City and has a workforce of over 35,000 employees. Since the merger, Bristol-Myers Squibb has endeavored to be the leading developer, marketer and licenser of pharmaceutical healthcare products that are used for treatment of cancer, HIV / AIDS, cardiovascular diseases, hepatitis, and rheumatoid arthritis.

The company has been facing some challenges especially in regards to loss of market share for their biggest selling drugs to the generic drug companies. This mostly happens when the market exclusivity period of the drugs they have invented expires. This forces the company to invest so much in Research & Development so…… [Read More]

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Competitive Market Analysis to Determine the Product's

Words: 788 Length: 2 Pages Document Type: Essay Paper #: 56554243

Competitive Market Analysis to Determine the Product's Potential Success

Issues that the automobile industry faces that affect its competitiveness and long-term profitability

The relevance of a competitive strategy for Car Company A is to establish a position within the 4-cylinder engine car market. This will help the company to compete with Toyota Corolla (LE) 1.8L four-cylinder engine competitive forces. As a potential entrant, Car Company A is at a disadvantage in capital markets. Unless it penetrates the Cylinder engine market through diversification, its four-cylinder car will be at an inherently riskier position than the established (LE) 1.8L four cylinder engine of Toyota (Maxton & Wormald, 2013). This will be reflected in the risk premiums Car Company A will be forced to pay to attract capital.

Car Company A will face barriers because other players like Toyota enjoy economies of scale in the industry. This means a decline in a product's…… [Read More]

Reference

Maxton, G. & Wormald, J. (2013). Time for a model change: Re-engineering the global automobile industry. Cambridge: Cambridge Univ. Press
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Fuel Cell Analysis This Report Serves as

Words: 910 Length: 3 Pages Document Type: Essay Paper #: 38515717

Fuel Cell Analysis

This report serves as a summary and justification of the fuel cell investment that has been studied and analyzed over the recent months and years. The executives of Acme Incorporated will find within this report that their investment in this initiative will not be for naught and that it will become quite profitable very quickly. The analysis will include a year-by-year breakdown that will account for the cost of the energy to be sold, the revenue from the sold energy, the fixed costs that must be paid, the total depreciation by year, the income taxes by year and the overall profit and loss by hear.

Highlights

A loss will be incurred the first year, but only to the tune of half a million

Losses will continue until about year six. First profit should be in year 7 and will be about $121,000

Profit will break a million…… [Read More]

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Broke My Father's Heart and

Words: 1753 Length: 5 Pages Document Type: Essay Paper #: 49104580

Rather, the reader is only exposed to the short, choppy explanations of a first person narrator. Very little explanation is given as to why the events are happening or who the characters really are underneath their outward expressions and appearances. This tends to add to the general confusion the narrator feels during the intensely scary situation. One moment the narrator was thinking about tailgating with friends, and the next he is on the floor after being hit by a bus. The level of description coincides with the overall tone of confusion. The events following the initial accident also tend to carry this sense of confusion, but the atmosphere is much faster paced. The hospital and the ensuing trouble the narrator faces is in a much more rapid and hectic atmosphere than the dull and dreary atmosphere seen in Butler's work.

Overall, it is clear that the two works may share…… [Read More]

Works Cited

Butler, Katy. "What Broke My Father's Heart." New York Times. 2010. Web. http://www.nytimes.com/2010/06/20/magazine/20pacemaker-t.html?pagewanted=all

Riederer, Rachel. "Patient." The Missouri Review, 33(1), 2010. Pp 152-166.
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Break Out of War in Afghanistan and

Words: 6023 Length: 20 Pages Document Type: Essay Paper #: 66939679

break out of war in Afghanistan and Iraq propelled alarming forecasts about its most likely psychiatric effects. he chief of recuperation or readjustment therapy services at the Department of Veterans Affairs (VA) asserted that as high as 30% of soldiers deployed to Iraq may establish posttraumatic tension ailment (PSD) (Dentzer, 2003), a disorder that can arise following experience of gruesome, dangerous occasions, such as battle, natural catastrophes, and rape. PSD patients do not simply remember their injury; they reexperience it as vibrant sensory recollections (flashbacks), horror stories, and invasive ideas. hey feel reduced or small and mentally detached from the family, friends and loved ones, yet likewise stressful, cranky, and hyper-vigilant as if risk were permanently present.

Psychiatry ratified the PSD medical diagnosis in 1980, mainly in feedback to the belated awareness of its signs in Vietnam veterans whose troubles had actually long been improperly comprehended and dealt with. Undoubtedly,…… [Read More]

Trochim, W. (2006). The Research Methods Knowledge Base, 3rd ed. Cincinnati, OH: Atomic Dog Publishing.

Vogt, Dawne S.; Samper, Rita E.; King, Daniel W.; King, Lynda A.; Martin, James A. (2008). Deployment stressors and posttraumatic stress symptomatology: Comparing active duty and National Guard/Reserve personnel from Gulf War I. Journal of Traumatic Stress. Vol. 21 Issue 1, p66-74. 9p.

Yin, R.K. (2008) Case study research: design and methods. 4th ed. London: Sage Publication Inc.
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Analysis of Asbestos Exposure

Words: 651 Length: 2 Pages Document Type: Essay Paper #: 65362781

Hurricanes are frequent in certain parts of the United States like Florida. The most prevalent toxin that can wreak havoc after a hurricane is asbestos. "Asbestos is a naturally-occurring mineral that was used extensively up until its dangers became truly evident in the last quarter century. It was used in nearly all aspects of home and building construction because of its fire-retardant and insulation qualities" ("Asbestos emoval after a Hurricane -- Safe handling of asbestos," 2016). While Asbestos does not present an immediate danger when left undisturbed, after a hurricane, potential flooding could release the particles into the air through structural damage of buildings, floors, and pipes lined with asbestos. When released into the air, the particles become 'friable' and can affect humans in a deadly way through diseases of the lung like mesothelioma.

The exposure limit is 0.1 fiber/cm3TWA 1.0 fiber/cm3 Excursion Limit (30 minutes). The target organs are…… [Read More]

References

Asbestos Removal after a Hurricane -- Safe handling of asbestos. (2016). Mesothelioma.com. Retrieved 22 April 2016, from http://www.mesothelioma.com/asbestos-exposure/handling/hurricanes.htm

CDC, (2016). CDC - NIOSH Pocket Guide to Chemical Hazards -Asbestos.Cdc.gov. Retrieved 22 April 2016, from http://www.cdc.gov/niosh/npg/npgd0041.html
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Analysis by Comparison and Contrast of Powerpoint vs Prezi

Words: 572 Length: 2 Pages Document Type: Essay Paper #: 29851659

powerpoint vs. Prezi

There are a number of claims that the author of "99.9% of grammar is obsolete," David Wertheimer, makes in this particular article. The thesis of this article is that conventional grammatical rules and conventions are obsolete in the wake of communication facilitated by the internet and embraced by various mobile devices. As such, the author writes in a sarcastic style in which he embraces the new development of the English language facilitated by the aforementioned means of communication, and warns that standard written English is waning. He emphasizes several different points to aid him in demonstrating the veracity of his thesis.

The author claims that the specific form that the new language will take (or perhaps already has taken) is based on abbreviations. He alternately calls this new method of communication newspeak or internet-speak, a fact which the subsequent quotation demonstrates.

As users evolve, becoming accustomed to…… [Read More]

References

Wertheimer, D. (2002). 99.9% of grammar is obsolete. Digital Web Magazine. Retrieved from http://www.digital-web.com/articles/999_of_proper_grammar_is_obsolete/
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Analysis of the Current Situation in American Politics

Words: 1356 Length: 4 Pages Document Type: Essay Paper #: 63717584

Voting is a privilege and a right. A right that was denied for millions of people. Only until the passing of the Voting ights Act did minorities have a chance to not only vote, but change the face of the government. Before 1965, minorities, especially blacks, faced violent opposition in an attempt to stifle their voices and control the way the government nominates its officials.

Now that President Obama has shown what can happen when minorities are given a voice in politics, there have come some major setbacks. The nation in the next presidential election will adopt one of two sides, a far left or a far right. With the recent death of Head Justice Scalia and the refusal of Congress to allow the nomination of Merrick Garland, it is safe to say the nation is in turmoil in several ways. To understand how things became so unstable it is…… [Read More]

References

DeSilver, D. & DeSilver, D. (2015). U.S. voter turnout trails most developed countries. Pew Research Center. Retrieved 24 May 2016, from http://www.pewresearch.org/fact-tank/2015/05/06/u-s-voter-turnout-trails-most-developed-countries/

Justice,. (2016). History Of Federal Voting Rights Laws -- CRT -- Department of Justice. Justice.gov. Retrieved 24 May 2016, from https://www.justice.gov/crt/history-federal-voting-rights-laws

Meko, T., Keating, D., Urhmacher, K., & Stamm, S. (2016). Everything you need to know about appointing a Supreme Court justice. Washington Post. Retrieved 24 May 2016, from https://www.washingtonpost.com/graphics/politics/scotus-nominees/

Super PACs -- OpenSecrets. (2016). Opensecrets.org. Retrieved 24 May 2016, from https://www.opensecrets.org/pacs/superpacs.php
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Marketing Information System Is a Management Information

Words: 1482 Length: 4 Pages Document Type: Essay Paper #: 18892426

Marketing Information system is a management information system that supports decision making processes in marketing (Kotler & Keller, 2006). Marketing data is gathered, stored, and analyzed within this system and distributed on timely basis to managers to enhance decision making processes (Kotler, 1988). It is a continuing and an interactive structure of people, equipment and procedures to gather information that is used in decision making processes in an organization. The major components of management information system are internal reporting systems, marketing research system, marketing intelligence system, and marketing models. Information touching on finances, production, manpower, marketing, stockholding, and logistical data are normally stored in marketing information system. Orders received, stockholdings and sales are also stored in the marketing information system. Other than the above named information, marketers can also get information related to product type, size, and pack by territory, type of account, industry, and customer; average value and volume…… [Read More]

References List

Anonymous (2011). Marketing. Retrieved from http://www.freezingblue.com/iPhone/flashcards/printPreview.php?fileid=119645

Doherty, M. (1994) Probability vs. Non-Probability Sampling in Sample Surveys. The New

Zealand Statistics, 21-28.

Jeff Anderson Consulting (2013). Interviewing and Research Methods. Retrieved http://www.jeffandersonconsulting.com/marketing-research.php/survey-research/research-methods
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Marketing Plan Green 2u& 8230 Marketing

Words: 4846 Length: 18 Pages Document Type: Essay Paper #: 42140595

Direct mailers will first go to the 535 green businesses on a monthly basis and will be expanded from this number as needed to continue to provide the average 15 event total to meet the strategic goals.

Type: All types of businesses, with 10 or more employees will be targeted as potential customers to this service with the first emphasis being on businesses who have strategic planning around green/sustainable business practices.

Value Drivers: Intentions of practicing sustainable standards in business, seeking mid range catering for meetings and events, seeking alternative to cheaper/less healthy alternative catering offerings, seeking to try something new with a greater level of service and sustainable business practices, a desire to support other local businesses with a similar goal, a desire to improve business climate with only limited resources, a desire to offer vegetarian fare to those who choose it, a desire to offer healthier alternatives to…… [Read More]

References

Arthur, D. (2001). The Employee Recruitment and Retention Handbook. New York: AMACOM.

Furniss, C. (2006, October). How Green Is Your Business. Geographical, 78, 45+.

Halweil, B. (2003, May/June). The Argument for Local Food: At an Unimposing Diner in Vermont, a Revolution Is Taking Place. World Watch, 16, 20.

Henderson, E. (1998, July/August). Rebuilding Local Food Systems from the Grassroots Up. Monthly Review, 50, 112.
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Developing Obesity Program

Words: 4693 Length: 10 Pages Document Type: Essay Paper #: 2761708

Obesity Prevention Program: Project Planning

takeholder identification

Childhood obesity-prevention demonstration projects

The ANGELO process

ocio-cultural contextual analyses

takeholder engagement

Engagement workshops

Action plan formulation

The Budget

Financial Analysis

Evaluation methods

The Trans-theoretical model

The evaluation plan

Economic evaluation

Obesity prevention is best carried out through community-based arrangements. This paper provides a guide on the setting of priorities, with regard to the prevention of childhood obesity among the culturally and socially diverse populations of Pinole, Laurel Park and Marina Bay. The literature offers a report on the processes involved in planning and developing efficient projects aimed at preventing obesity among children and young adults. It combines relevant workshops with the processes of stakeholder-involvement to come up with plans of action for six obesity-prevention projects within the named areas. The target population is; children below the age of 12 and adolescents between the ages of thirteen and twenty-one. Analyses of the various…… [Read More]

Secure data

Report results

(Source: University of Kansas, 2013)
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Health Care Staffing Agency

Words: 3580 Length: 10 Pages Document Type: Essay Paper #: 5090774

Health Staff

the Allied health care staffing agency is a staffing agency that focuses on the niche of the nursing jobs within the healthcare industry in Chicago

The Allied healthcare staffing agency works to recruit registered nurses belonging to all medical Specialties, Practical Nurses that are licensed also called LPNs, Nursing Assistants that are certified also called CNAs and Specialists from the allied health sciences. These professionals would be hired both from the area of the metro city as well as the suburbs and placed within the hospitals, the neighborhood medical centers, Adult care facilities, clinics, and rehabilitation centers.

The mission of the Allied Healthcare Staffing Agency is to provide the best opportunities of employment both to its collaborators which are the local healthcare organizations as well as serving the entire nursing community to provide amply amount of job opportunities to choose from in a time when the turnover of…… [Read More]

Works Cited

Bureau, U.C. (2000). Census 2000 Demographic Profile Highlights:. chicago illinois, fact sheet .

commerce, U. d. (2010). bear facts, state illinois. bureau of economic analysis .

directory, a. h. (2010). free stats & national stats. Retrieved september 7, 2011, from american hospital directory: www.ahd.com

Lindberg, R.C. (1991). To Serve and Collect: Chicago Politics and Police Corruption from the Lager Beer Riot to the Summerdale Scandal. chicago: praeger publications.
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Capital Project Are Very Important

Words: 664 Length: 2 Pages Document Type: Essay Paper #: 99324147

The estimated total variable costs for the one-year period were $52,000.

We now use the reak-Even Analysis formula of: Q = FC / (P -- VC), to determine the basic standards for generating a profit. Inside the formula, Q stood for the quantity of service visits required to break even. While, at the same time: FC denoted the fixed cost for the project, P is the prices charged for the various services and VC is the variable cost per visit. At which point, we divided the total variable costs by: expected number of visits ($52,000 / 4000). Once this took place, we came up with a VC of $13. Entering all the values into the formula gave us a result for Q. Of 8,064. Thus, 8,064 visits are required for the hospital to break even. In order to generate any kind of operating profits, they must go beyond this number…… [Read More]

Bibliography

Merry J. McBryde-Foster (2005). Break-Even Analysis in a Nurse-Managed Center. Retrieved from: http://findarticles.com/p/articles/mi_m0FSW/is_1_23/ai_n17208288/?tag=content;col1

Capital Projects. (2009). Planetmoran. Retrieved from: http://www.plantemoran.com/industries/hospitals-health-systems/capital-projects/pages/home.aspx
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Marketing Information System This Is a Type

Words: 1408 Length: 4 Pages Document Type: Essay Paper #: 94764540

Marketing Information System

This is a type of management information system that is designed for supporting the process of marketing decision making. This is a system which is planed and entails the collection, processing, storage and dissemination of data in information form required in carrying out management functions.it is also termed as a system made up of people, equipment and procedure which are used in gathering, sorting, analyzing, evaluating and distribution of data to managers according to the required informational needs regularly. There are four main components of marketing information system these are internal records which gives reliable inside information of an organization; marketing intelligence that gives information collected from external sources; marketing research for solving marketing problems in an organization and marketing decision support system comprise of tools that assist managers in data analysis hence better decision making. The marketing decision support system enables marketers to get the information…… [Read More]

References

Johnson, R. (2011).The 8 different pricing objectives. Retrieved June 26, 2013 from http://vwmarketingsolutions.ca/2012/07/the-8-different-pricing-objectives/

Opdenakker, R. (2006). Forum; Qualitative social research. Advantages and Disadvantages of Four Interview Techniques in Qualitative Research. Volume 7, No. 4, Art. 11. Retrieved June 26, 2013 from http://www.qualitative-research.net/index.php/fqs/article/view/175/391

Price, R. (2010). The Basic Steps of the Marketing Research Process. Retrieved June 26, 2013 from  http://smallbusiness.chron.com/basic-steps-marketing-research-process-30942.html
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Food and Beverage Control

Words: 1567 Length: 6 Pages Document Type: Essay Paper #: 63681300

restaurants and bars fail is that owners and operators fail to implement a food and beverage control system. Without one, they have no way of knowing if anything is missing or if costs do not measure up to standard. A control system is a necessary and beneficial tool in maximizing profit and keeping waste and pilferage to a minimum.

Profit Planning

One of the most critical aspects of food and beverage control is profit planning. In the final analysis, the profit generated must be sufficient to keep the business running and the owner pleased with the investment.

Three ratios are extremely important in profit planning:

Operating Ratio = Net Income efore Taxes / Net Sales: This ratio is commonly known as net profit to net sales. The higher this ratio is, the better. For example, in full service operations with an average check of less than ten dollars, the median…… [Read More]

Bibliography

Profit By Inch." Nation's Restaurant News. 1999.

Gordon, Robert. Brezinski, Mark. The Complete Restaurant Management Guide. 1998.

Miller, Jack. Hayes, David. Food and Beverage Cost Control, 2001.

Dittmer, Paul. Principles of Food, Beverage, and Labor Cost Controls. 2002
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Marketing Planning Project Quantify the

Words: 2603 Length: 6 Pages Document Type: Essay Paper #: 39319908



Opportunities

Demographics throughout all Australian cities reflect significant opportunity for an online DVD ordering service, replicating the success of NetFlix in the U.S.

Development of music and other forms of digital content can also specifically be sold through this channel once established.

Potential exit strategy is to sell QuickFlix to NetFlix.

Threats

Well-funded broadband providers attack the downloadable movie market and force a premature consolidation of this business model.

Pricing becomes more inelastic and profitability suffers.

Postal costs continue growing exponentially and drive up costs that are not forecasted.

Order management systems fail to deliver with a high level of accuracy and much customer dissatisfaction comes about as a result.

5.0 Evaluation of Alternative Marketing Strategies

The use of a price skimming, price exception, or premium pricing strategy all are alternatives, yet the best possible approach is to define a services-driven costing model based on the specific rental levels of…… [Read More]

References

AustrailaDVDRentalGuide.com (2007) - Assumptions and interpolations of the online DVD rental market in Australia. Accessed from the Internet on June 15, 2007:

 http://www.australia-dvd-rental-guide.com/dvd_industry_commentary.htm 

Colman (2006) - QuickFlix Limited (QFX) Profile. CCZ Equities Research. CCZ Equities Pty Limited. Roger Colman. 9 August, 2006.

Columbus (2002) - the Sell-Side E-Commerce Market: It's All About Integration. AMR Research Report. Monday April 1, 2002. Retrieved from the Internet on June 15, 2007: http://lwcresearch.com/filesfordownloads/SellSideECommerceMarketIsAllAboutIntegration.pdf
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Target Costing

Words: 1614 Length: 5 Pages Document Type: Essay Paper #: 99738944

Accounting

The T&M Company is investigating whether it should use target costing for its towels, especially as it moves into the Italian market. Management might be halfway insane for targeting a country for international expansion that is only going to pay 20% less than our current revenue per towel, but it is my job as to crunch the numbers and figure out how we can do that. One technique is target costing. Target costing begins with the revenue per unit that is expected, then takes into account the margin that we are targeting. What is left is the amount of that is budgeted for the production of the item in question (Arrington, n.d). Target costing is useful in a situation like this because it provides a target for the company. It is easier to earn the profits that we seek if we are able to know what the total production…… [Read More]

References

Arrington, W. (n.d.). Target Costing. Retrieved from www.freequality.org/documents/Training/Target%20Costing.pptx

Feil, P., Yook, K., and Kim, I (2004, Spring). Japanese Target Costing: A Historical Perspective. International Journal of Strategic Cost Management. Retrieved from http://economiceducation.us/dotAsset/785833.pdf

Tsorakidis, N. (2009). Break-Even Analysis. Retrieved from http://bookboon.com/en/business/finance/break-even-analysis-1

Walther, l. (2012). Chapter Eighteen. Cost-Volume-Profit and Business Scalability. Retrieved (including video lecture) from  http://www.principlesofaccounting.com/
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Guillermo Cost Relationship Cost Relationships

Words: 926 Length: 3 Pages Document Type: Essay Paper #: 26301126



By focusing measurement on cycle time, productivity, quality and profitability, Guillermo will have better information that can help guide his decision-making with respect to the different strategic choices with which he is faced. If he chooses to continue making furniture, he will be better equipped to improve his processes in the future as this information forms the basis of a much stronger control system than is currently utilized at Guillermo.

Break-Even Analysis

The markets for the retardant and the coating have not yet been established. Guillermo has cost figures but has little idea of how much he can sell these products for on the market. A conservative assumption is a 50% markup but still a conservative figure. Sales figures are also going to be based on the annual production capacity. The market is assumed to be much greater than capacity, as the capacity is underdeveloped at Guillermo currently. Sales figures…… [Read More]

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Adult Literacy Educational Program Design

Words: 3982 Length: 14 Pages Document Type: Essay Paper #: 52046011

" (Purcell-Gates, Degener, and Jacobson, 1998)

Activities in the classroom that use generative themes derived from the adult learner's lives "have been seen to facilitate their acquisition of literacy." (Friere, 1992; as cited in: Purcell-Gates, Degener, and Jacobson, 1998) According to Purcell-Gates, Degener, and Jacobson (1998) the use of "life-context-specific materials and activities in adult literacy programs is supported by research that documents the powerful role of context in learning." Stated as an example is "...workplace literacy programs teach literacy skills as they are needed within specific work contexts. Compared to programs that concentrated more on 'genera' literacy, adult programs that incorporated job-related materials were associated with larger increases in both job-related and general literacy." (Purcell-Gates, Degener, and Jacobson, 1998) However, it is noted that other studies state findings that "much of the growth made by participants in general literacy programs is likely to be lost if recently learned skills…… [Read More]

References

Basic Reading Skills - Adult Literacy Supplemental Assessment (2009) National Assessment of Adult Literacy (NAAL). National Center for Education Statistics. Online available at  http://nces.ed.gov/naal/alsa.asp 

Ways to Get Involved (2009) ProLiteracy. Online available at http://www.proliteracy.org/NetCommunity/Page.aspx?pid=499

Issues in Literacy (2009) SIL International. Online available at http://www.sil.org/literacy/issues.htm

Britt, Robert Roy (2009) 14% of U.S. Adults Can't Read. Live Science. 10 Jan 2009. Online available at http://www.livescience.com/culture/090110-illiterate-adults.html
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Marketing Plan the Purpose of

Words: 2314 Length: 9 Pages Document Type: Essay Paper #: 60261278

eing a leader also means constantly provoking competitors, as is the case here.

Finally, as previously mentioned, innovation is essential to supporting the company's approach and policies on the market. From this perspective, a pioneers approach is obviously indicated. As pioneers, Z-Wing will be able to ensure that its innovations are first on the market and that new customers are attracted to the new products and services that the company is putting out on the market. At the same time, as pioneers, Z-Wing will lead the market from this perspective.

In terms of price, the cost leadership strategy that has been identified here means that the company will be able to sell its planes at a price level lower than that of its competitors, obviously making it more viable on the market. With a lower price, the company can still act as a market leader, but without necessarily reducing its…… [Read More]

Bibliography

1. Aviation industry in Asia Pacific region to recover by 2009: IATA. September 2008. China Economic. On the Internet at http://www.chinaeconomicreview.com/airtravel/2008/09/19/aviation-industry-in-asia-pacific-region-to-recover-by-2009-iata.html.Last retrieved on January 13, 2009

Aviation industry in Asia Pacific region to recover by 2009: IATA. September 2008. China Economic. On the Internet at http://www.chinaeconomicreview.com/airtravel/2008/09/19/aviation-industry-in-asia-pacific-region-to-recover-by-2009-iata.html.Last retrieved on January 13, 2009
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Managing a New Restaurant Several

Words: 606 Length: 2 Pages Document Type: Essay Paper #: 38325608



5. Top-level managers are likely to be more focused on management issues and communication with middle managers than on possible personal issues. Top managers are generally focused on the mechanics of effective management, as well as on financial matters. While they should also encourage open communication between themselves and workers, this will often happen via middle managers and focus on business and financial matters. This is particularly so in large and complex businesses.

6. A milestone chart refers to the goals of a company or person. These are generally medium- to long-term goals that are projected for a specific deadline. A to-do list is the short-term actions that will be taken to achieve the goals on the milestone chart. The milestone chart therefore focuses on ideas and ideals, while the to-do list focuses on the practical achievement of these.

7. A PERT network refers to the Program Evaluation and Review…… [Read More]

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Pizza Business Family Owned Small

Words: 2490 Length: 9 Pages Document Type: Essay Paper #: 11955381



The pizza sizes are 10 inches which is an individual, 12 inches which is a small, 14 inches which is a medium, 16 inches which is a large, 18 inches which is a super, and a 20-inch pizza which is a family size. The family size pizza gets about 37% of all the sales which are $400,000, the 16-inch large comes in second accounting for 20% of pizza revenues, the 10-inch accounts for 18% and the 12-inch accounts for 15% (due to a large weekday lunch crowd) the 18-inch pizza accounts for only 10% and the remaining 5% is sales of the 14-inch pizza. The 20-inch pizza price is $20.25 with just cheese and sausage and the 16-inch cheese and sausage is $16.00 a pizza. Each pizza is priced at a markup of roughly 200% as is the standard for most restaurant food. (IRS, August 2005, NP) pizza menu accounting…… [Read More]

Works Cited

Chua, Jess H., James J. Chrisman, and Pramodita Sharma. "Defining the Family Business by Behavior." Entrepreneurship: Theory and Practice 23.4 (1999): 19.

De Kok, Jan M.P., Lorraine M. Uhlaner, and a. Roy Thurik. "Professional HRM Practices in Family Owned-Managed Enterprises." Journal of Small Business Management 44.3 (2006): 441.

Guidry, Flora, James O. Horrigan, and Cathy Craycraft. "CVP Analysis: A New Look." Journal of Managerial Issues 10.1 (1998): 74.

Hicks, Douglas T. "Yes, ABC Is for Small Business Too." Journal of Accountancy 188.2 (1999): 41.
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Hotel Food and Beverage Cost

Words: 3327 Length: 10 Pages Document Type: Essay Paper #: 53277460

In this regard, Neely advises that a "Menu has to deliver the desired target food margin percentage whilst offering a variety of tastes across a range of price points, and conform to the expectations of the brand concept" (252).

Storeroom Control. Clearly, without adequate security procedures in place, a hotel's storeroom can turn into a major center for pilferage and other shrinkage. Key control is essential to this security if electronic locks are not in place (Sunstrom 59). If physical keys are used, or a combination of approaches is elected, Sunstrom recommends that the key numbering system follow that recommended by the American Hardware Association (AHA). Under the AHAs system, the grand master key is designated with a single upper-case letter; the next level of master keys would be the previous letter designation and another letter. Change keys (these are single keys that operate a single door) are designated with…… [Read More]

Works Cited

Atkinson, Sally and David Butcher. (2003). "Trust in the Context of Management Relationships: An Empirical Study." SAM Advanced Management Journal 68(4):24.

Baird, Douglas G. And Robert K. Rasmussen. (2003). "Chapter 11 at Twilight." Stanford Law Review 56(3):673.

Baum, Joel A.C. And Paul Ingram. (1997). "Chain Affiliation and the Failure of Manhattan Hotels, 1898-1980." Administrative Science Quarterly 42(1):68.

Beaudry, Mark H. (1997, March). "One for the Road." Security Management 41(3):79.
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Healthcare Finance

Words: 410 Length: 1 Pages Document Type: Essay Paper #: 97173600

Healthcare Finance: hat is the break-Even analysis approach and its application in health care organizations?

Unfortunately, hospital and health care budgeting of resources has become increasingly important in this cost-conscious era of health care. The last decades of cost-controlled medicine have required fiscally conscious approaches to the healthcare for many organizations, often at the expense of patient services. A financial analyst must strive to minimize this, yet still keep the organization afloat. A segment that does not make money or at least break even for the health care provider may have to be eliminated.

Health care facilities may take longer to break even on their initial investment than other forms of businesses. Also, the break-even period for primary care is different compared to tertiary care. Still, developing any break-even action plan begins with a clear understanding of any significant shortfalls against benchmark, with a special focus on provider productivity in…… [Read More]

Works Cited

Halley, Marc D. & Lloyd. (Nov 2000) "How to Break Even on an Acquired Primary Care Network." Healthcare Financial Management. Retrived 17 Apr 2005 at http://www.findarticles.com/p/articles/mi_m3257/is_11_54/ai_66936335/pg_2
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Financial Stakeholders in a Business Main Financial

Words: 2155 Length: 6 Pages Document Type: Essay Paper #: 60935198

Financial Stakeholders in a Business

Main financial stakeholders, their power and influence in a business

Stakeholders refer to people affected or have an interest in the objectives and operations of the business. The business has a variety of stakeholder segments, which have been broadly categorized as follows:

The classification of stakeholders varies in terms of interests to the activities of the business and their power to influence key decisions. The fact is that key stakeholders do not enjoy equality in terms of their influence and power. This is evident across all business sectors. Senior managers tend to have more influence compared to mere environmental activists (Schaltegger & Burritt, 2010). The table below defines the main financial stakeholders and their impact on the business:

Main financial stakeholders

Main Interests

Impact on the Business

Shareholders

Dividends, share price growth and profit growth

Election of directors

Banks & other Lenders

Principal and interest…… [Read More]

References

Cowton, C., & Haase, M. (2008). Trends in business and economic ethics. Berlin: Springer.

Dawkins, S. (2007). CIMA Exam Practice Kit Management Accounting Decision Management: 2007 Edition. Burlington: Elsevier Science & Technology.

Dayananda, D. (2012). Capital budgeting: Financial appraisal of investment projects. Cambridge [u.a.: Cambridge Univ. Press.

Lewis, R., & Trevitt, R. (2013). Financial accounting. Cheltenham: Nelson Thomas.
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Business Plan Version Page Business

Words: 5342 Length: 20 Pages Document Type: Essay Paper #: 43855328

The market size for AAA Software based on PC usage can be estimated by the total number of new PC sales and the level of antivirus usage on them. The total PC usage during the corresponding year is shown in the figure.

Source: http://www.etforecasts.com/products/ES_pcww1203.htm

C3: Competitive Analysis- Describe your company's current competition.

KEY DIFFEENTIATOS

egistered/Head Office

Czech epublic

United States

United States

Slovak epublic

United States

Number of Users

More than 150mn users

NA

NA

NA

NA

Product Variants

Home Users - Antivirus (Free, Pro and Internet Security), Products available for Mobile and Mac, Business Users -- Small or Home Office, Enterprise and Server needs

Home Users - AVG Antivirus Free, Antivirus, Internet Security, PC Tuneup, Secure Search, Business Users -- Antivirus, Internet Security, Email Server, File Server, Linux Server, escue CD, emote Administration, Mobile Users -- Antivirus Free/Pro

Home Users, Business Users -- Microsoft System Center Endpoint Protection (only…… [Read More]

References

Blokdijk, G. (2008). Change Management 100 Success Secrets: The Complete Guide to Process, Tools, Software and Training in Organizational Change Management. Lulu.com.

Cameron, E., & Green, M. (2012). Making Sense of Change Management: A Complete Guide to the Models Tools and Techniques of Organizational Change (3 ed.). Kogan Page Publishers.

Chambers, R. (Ed.). (2007). How to Succeed as a Leader (Illustrated ed.). Radcliffe Publishing.

Doe, J.P. (2011, 10-10). www.wgu.edu. Retrieved from Student Template in APA for Business Plan:  http://www.wgu.edu .
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Margin Concept 'so as to

Words: 1411 Length: 5 Pages Document Type: Essay Paper #: 84141320



c. he profitability of an activity can be easily estimated in relation with the contribution margin and break-even point of the respective activity. Indeed, first of all, the contribution margin, calculated as sales revenue less variable cost related to the specific activity, will tell us whether or not such an activity is bringing a profit for the company. Besides variable costs, one needs to take into consideration fixed costs associated with that activity, as well as any opportunity costs that may occur, due to the use of company resource for the activity at hand rather than for something other profitable activity.

he break-even point completes the contribution margin concept and helps discover the exact number of units that must be sold so that sales revenues will equal total costs. By performing a break-even analysis, the company will be able to determine whether or not it is able to produce the…… [Read More]

The contribution margin, as applied to 2003, was $52,868 million, while the net operating profit shows a consistent performance on behalf of the company. In this sense, an overlook of the Wal-Mart 2003 Report shows that the variable costs of the company have increased somewhat proportionally to the net sales revenues, which seems reasonable given the fact that variable costs are associated within sales. Compared to 2003, net revenues have increased with almost 11%, while variable costs increased by 11.8%. While this is not yet a worrying conclusion, corroborated with an increase in fixed costs as well, an operating decision for the following year will need to take into consideration the fact that costs seem to rise more than the sales revenue may lead in the future to an increase the break-even value to a point whether the company will not be able to cover it. As such, a more prudent cost policy is advisable in this case, one which will better correlate company revenues with costs needed to achieve those operating revenues.

Contribution Margin. On the Internet at http://retailindustry.about.com/cs/first_timers/l/bldcontmargin.htm

On the Internet at  http://www.crfonline.org/orc/glossary/b.html
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Marketing Plan This Marketing Plan Is Based

Words: 2747 Length: 10 Pages Document Type: Essay Paper #: 62463726

Marketing Plan

This marketing plan is based off National Emergency ID (2011) who coined the idea of having tattoos for children in case they need to call their parents or for someone to contact them if he or she should get lost. A person is able to grasp ways in which understand what the current market is for this particular product as well as the company itself. Furthermore, one will understand the competition, marketing strategy and mix as well as the necessary controls needed.

Situation Analysis A. Background on Organization

The background of the organization is important. "Child Safety Tattoo" was invented to meet the needs of its consumers by helping parents to become at ease with what is going on in the world in regards to criminal activity. After hearing much concern from parents who have to deal with predators on a regular basis who want to snatch away…… [Read More]

References

Baby Shop Magazine. (2011). New parents/new children trends in the young market. Retrieved May 21, 2011, from Baby Shop Magazine: http://www.babyshopmagazine.com/spring00/newparents.htm.

National Emergency ID. (2011). Maddie tattoo. Retrieved May 21, 2011, from National Emergency ID:  http://www.nationalemergencyid.com/products.php?item=31 .

Pregnant Teen Help. (2011). Pregnancy teen statistics. Retrieved May 21, 2011, from Pregnant Teen Help:  http://www.pregnantteenhelp.org/statistics/teen-pregnancy-statistics/ .
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Cafferky and Wentworth 2010 Stated

Words: 900 Length: 3 Pages Document Type: Essay Paper #: 88490735

X7 is also very sensitive to the price, thus when its price is cut down, the price would automatically raise the figures of product's unit sales. Therefore there is a requirement for the price to be lowered so that the unit sales figure to be raised. The product price and the profit which is being targeted into CVP are put under &D to sum up the total sales capacity to assist in the realization of the set target profit. This is done again in the year 2007 before stopping the manufacturing since it's almost known that X5 has reached the stage of maturity and will not be able to generate much profit for long.

The above table indicates that the sales volume which is required in order to achieve a $100 M. profit at a price of $245 with an &D investment of 30% is 1,676,190 units. This is calculated…… [Read More]

References

Cafferky, M and Wentworth, J (2010.Break Even Analysis. Business Expert Press, 2010

Horngren, CT., Datar, SM., Foster, GM (2006).Cost accounting: A Managerial Emphasis, Twelfth Edition, Pearson Education, Inc.
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Margin Contribution Income Statement Sales 9000 Units

Words: 301 Length: 1 Pages Document Type: Essay Paper #: 68750397

Margin

Contribution Income Statement

Sales (9000 units sold)

2,700,000

Variable Expenses

Product costs (120+60=40)x9000

1,980,000

Selling and admin 10x9000

Contribution Margin (70 per unit)

Fixed Expenses

Manufacturing Overhead

Selling and administrative

Net Operating Income

The net income on the contribution income statement is $25,000 lower than the $305,000 on the absorption income statement because $25 in fixed expenses is assigned to each unit cost (Accounting for Management, 2012). Where 10,000 units were produced, but only 9,000 sold, that leaves 1,000 units in inventory. The additional $25,000, 25 x 1,000, is listed in the inventory account.

Contribution Margin Income Statement

Sales 9,000 units at 330

2,970,000

Variable Expenses

Production (120+60+40)x9,000

1,980,000

Selling and admin 10x9,000

90,000

2,070,000

Contribution Margin

9,000,000

Fixed Expenses

Manufacturing Overhead

250,000

Selling and admin

100,.000

350,000

Net Income

550,000

reak even Analysis

0+350,000/(900,000/9,000)

0+350,000/100=3500 units

(150+60+40)/9,000=2,340,000

2,970,000-2,340,000=70

0+350,000/70=5000 units

Part II

Manufacturing Decision

Selling Price…… [Read More]

Bibliography

Accounting for Management. (2012). Retrieved from Income Comparison for variable and absorption costing: http://accounting4management.com/incom...mparison_of_variable_and_absorption_costing.htm

Brewer, P.C. (2010). Introduction to Managerial Accounting. New York, NY: McGraw Hill.
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Roman Holiday For Part One

Words: 9639 Length: 20 Pages Document Type: Essay Paper #: 70819218



That is the beauty of the successful and rising platform established through successful investments; it all becomes quite circular. Then, by reinvesting and refinancing earnings, everything becomes stronger. Just as easily, however, this corporation could have been buried.

1. What is a franchising arrangement? And how is this reflective of business expansion? Moreover, how does this support business growth? From HighBeam Business, these key-terms set the stage from here on out:

MLA: Pondent, Corr S. "About eacquired Franchise ights" (29 December 2010). Highbeam Business: Money. eHow. Demand Media, Inc. Web. 18 March 2011.

About eacquired Franchise ights

A franchising arrangement is a way to expand a company's business without investing a lot of additional money. The franchisee gets the use of an existing business model, or franchise rights, as well as business support, and pays the franchisor a franchise fee in return.

eacquired ights

The franchisor could decide to buyback…… [Read More]

References:

HighBeam Business: Issues in Accounting Education: The hole in the doughnut: accounting for acquired intangibles at Krispy Kreme. Web. 16 March 2011.

Citation: Bollinger, Michael a. CMA, CFM, CPA, CIA, CGFM, CDFM. "Fair value, Accounting procedures." Publication title: Strategic Finance. Montvale: Mar 2011. Vol. 92, Iss. 9; pg. 25, 1 pages 4K9S4PXGS8 at CALIFORNIA STATE UNIVERSITY - SACRAMENTO MAIN ACCOUNT via ProQuest, an information service of ProQuest LLC.

5. Auditor impairment analysis on book value of reacquired franchise rights for Arizona acquisitions. The four present values should allow you to reach a conclusion about the acceptability of the client's impairment analysis. Up to this point you are performing a conventional analysis of accounting estimates as per CAS 540. Become thoroughly acquainted with this CAS and refer to it in your report. Call this conventional analysis, and its conclusion, Part I of your report. It is worth 5 marks. The solution posted in BB for class 7 to the class discussion a&B company case, and the Hilton and O'Brien article in class 6 link may help in doing this part of the assignment.

You can use any accounting standards you prefer to support your conclusions, the U.S. ones mentioned in the case, or comparable CICA Handbook sections, or international standards, but be specific about which ones you are using so that the marker can follow your analysis and give you full credit.
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Managerial Economics - Should I

Words: 2353 Length: 8 Pages Document Type: Essay Paper #: 1398443



Price: The customer will be able to choose from a wide variety of prices, starting with $15 and ending with $2,000. The average retail price is of $100.00 a bottle of specialty wine, with an average fixed cost per bottle of $50. The $50 difference allows me to reduce the retail price if I find this is necessary to attract customers. I could also implement various pricing strategies, such as the penetration one in the beginning and the variable one after the penetration.

Break-Even Analysis: It sees that I would start making profits after I sell 8 bottles of wine. This would not however be true if I sell 8 bottles of the cheapest wines. The implemented price and the incurred costs once again allow me to joggle.

Industry Features: This may be one of the most important aspects of the new business, mostly given the recent talks and figures…… [Read More]

References

Thomas, C.R., Maurice, C., 2008, Managerial Economics, 9th Edition, McGraw-Hill/Irwin, the McGraw-Hill Companies

2008, Financial Calculators - Breakeven Analysis,  http://www.dinkytown.net/java/BreakEven.html last accessed on November 24, 2008

2008, Investopedia, http://www.investopedia.comlast accessed on November 24, 2008
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Business Description The Assemblage Is

Words: 1480 Length: 5 Pages Document Type: Essay Paper #: 80261592

We have decided to take this option for several reasons. Firstly, the size of our restaurant will be able to entertain almost 500 people and with such a large space we need a huge market to fill it up. Secondly, Americans of all age-groups dine-out regularly (almost 4 times every week, according to last year's statistics.) thirdly and lastly, this figure is only going to increase with time.

Selling tactics

Contending against both "informal-dining-steakhouses" and "family-steak-restaurants," we will be offering these benefits: (1) Low pricing for complete buffets, (2) customers will not be giving tips since the restaurant will be self-service, (3) giving speedy service to all customers at all times, (4) offering variety in meals all the way through the week and (5) diners can watch their favorite sports during their meals.

The sales annual projections for the next 3 years are summed up below in table 3 below.…… [Read More]

References

Hensley, S. And Donohue, M. (2009). Restaurant Industry Expected to Post Modest Sales Growth in 2009 as it copes with the Weakest Economy in Decades. National Restaurant Association. Accessed from: http://www.restaurant.org/pressroom/print/index.cfm?ID=1725

Bryson, J. (1995). Strategic Planning for Public and Non-Profit Organizations; Jossey-Bass: San Francisco,; 137.

Daniels, J. And Radebaugh, L. (1998) International Business: Environments and Operations, 8th edn. Addison-Wesley: Reading, MA.

Davis, S. (1984). Managing Corporate Culture. Cambridge MA: Ballinger.
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Marketing Plan Sweet Treats Coffee

Words: 4922 Length: 18 Pages Document Type: Essay Paper #: 85743183

3 Competition

As stated before, the competition in the coffee shops industry has increased drastically during the past recent years. In 2003, the industry had registered total sales of over $6 billion (Ferguson, 2004). The top five competitors of Sweettreats would be: Starbucks, Nestle, McDonald's, Dunkin and Gloria Jean's.

Gloria Jean's is among the leaders of the industry and they basically address their products to the young population. The corporation is based in Australia but present in numerous countries of the globe through franchise contracts (Official Website of Gloria Jean's, 2008).

Dunkin Donuts is a U.S. based company, namely headquartered in Quincy, Massachusetts. In 2006, they registered annual revenue of over $4 billion. They address all types of consumers and sell a wide palette of coffee-based beverages and foods (Official Website of Dunkin Donuts, 2008).

Starbucks is the undisputed leader of the industry and in 2006 they registered annual revenues…… [Read More]

References

Dawidowska, K., April 1, 2002, Coffee Overload. Agree that coffee from gourmet coffee shops is too expensive - Almost 3 in 4 coffee shops patrons 72%, American Demographics

Dream, C.S., 1997-2008, How to Start a Coffee Shop, Home Business Inc., http://www.homebusinesscenter.com/how_to_start/coffee_shop.htmllast accessed on February 28, 2008

Ferguson, M., 2004, Specialty coffee retail in the U.S.A. 2003-04, Specialty Coffee Association of America, Retrieved at http://www.scaa.org/pdfs/press-coffee_retail_sales.pdfon February 28, 2008

Fisenko, a. And Associates, 2006, How to Start a Successful Coffee Shop, a Coffee-Espresso Drive-Thru or a Coffee/Espresso Cart, Espresso Business,  http://www.espressobusiness.com/last  accessed on February 29, 2008
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Lys Fashion Business Plan Daylys Primary Earnings

Words: 1558 Length: 4 Pages Document Type: Essay Paper #: 68839133

Lys Fashion Business Plan

DayLys primary earnings

The company's start up

DayLys proposed start up expenses

Strategy and implementation summary

Marketing strategy

Target market

Sales revenue for the first and second year

Graph depicting the sales revenue

Five-year financial plan

Break-even Analysis

Pro Forma Profit and Loss

Pro Forma Cash Flow

Pro Forma Balance Sheet

Business atios

Percent of Total Assets

Percent of Sales

Main atios

Activity atios

Liquidity atios

Additional atios

The focus of this project is to draw up the business plan for DayLys Fashion and the start up funding will be $45,000. The paper also provides the pro-forma profit and loss, and the marketing strategies. The financial plan reveals that the company will record profits in the first year and continuing making profits within the next five-year.

DayLys Primary Earnings

DayLys primary earnings will be $62,715 in year 1, $135,771 in year 2,

and $243,806 in year…… [Read More]

Reference

Porter, M.E. (2001). Strategy and the Internet. Harvard Business Review.
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Objectives of the Marketing Plan

Words: 3183 Length: 9 Pages Document Type: Essay Paper #: 98329528

Marketing

Muffin Tops Limited Company Principles Of Marketing

Increasing the awareness of consumers to the product provided by the company will be one of its key objectives. Situational analysis of the market where the organization is shows that the company has the weakness of low awareness of consumers to its products. Low consumer awareness to the product translates to decreased organizational visibility alongside the consumers utilizing its services. Therefore, increasing consumer awareness to the products of the company will improve the performance of the company in the modern competitive marketplace significantly.

Secondly, the company strives to increase the brand of the products provided to its consumers in the marketplace. Situational analysis of the organization reveals that the company faces the challenge of weak brand name. Weak brand name threatens the realization of organizational performance, competencies, and sustainability in the marketplace full of well-developed companies that provide similar products as Muffin…… [Read More]

References

Cafferky, M.E., & Wentworth, J. (2010). Breakeven analysis: The definitive guide to cost- volume-profit analysis. New York: Business Expert Press.

Hague, P. (2004). Market Research in Practice: A Guide to the Basics. London: Kogan Page.

Luther, W.M. (2001). The marketing plan: How to prepare and implement it. New York: AMACOM

Luther, W.M. (2011). The Marketing Plan: How to Prepare and Implement it. New York: AMACOM Div American Mgmt Assn
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Business Plan for Legal Nurse

Words: 1974 Length: 7 Pages Document Type: Essay Paper #: 92414386

This is further based on the following assumptions:

1. The company will charge $150 per hour for each client.

2. The company expects to spend at least 80 hours a year with each client.

3. The company expect to see at least 30 clients per year, which will generate a revenue of $150 x 30 x 80 = $360,000. For the purpose of this computation, this will be regarded as the selling price.

4. The company expects its yearly fixed costs to be $526,000. This fixed cost consists of the cost of staff remuneration, utility bills and advertising.

5. The company expects its variable costs to be about $344,000 a year, comprising of the cost of equipment servicing and maintenance, legal costs, and so on.

Given the above assumption, the company's yearly break-even point can be computed as follows:

The implication of the above computation is that LNS must service…… [Read More]

References

Graham J.R., Smart S.B., & Megginson W.L. (2010): Corporate Finance -- Linking

Theory to What Companies Do. Mason, OH: South-Western Cengage Learning.

Hubbard R.G., O'Brien a.P. (2009): Macroeconomics. Upper Saddle River, NJ: Prentice-

Hall
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Entrepreneurship Marketing Advertising Business Plan

Words: 2505 Length: 7 Pages Document Type: Essay Paper #: 65596768

lack Thinking Advertising Agency- usiness Plan

Vision, Mission, Aims

Company and Management Structure

Marketing Strategy

Target Market

Financials

Marketing Mix

lack Thinking is an advertising agency that is poised to penetrate the market of the city of irmingham, in the United Kingdom. irmingham is considered to be the most populous city in the United Kingdom after its capital, London. According to the 2011 census, irmingham is home to a total of 1,073,000 citizens (Council 2012). Due to its high population, there are a number of small yet successful businesses that have erupted over time in the heart of the city. They form a significant part of the city's economy. However, due to cost restraints, not all of them can afford to contract out their marketing campaigns to big firms to gain maximum utility from their advertisement and marketing expenditure budgets. This is where lack Thinking shall step in. lack Thinking…… [Read More]

Bibliography

Council, BC 2012, Birmingham Census 2011 Initial Findings, .

Council, BC 2012, The Birmingham Area Investment Prospectuses, .

Info, UT 2006, Regional Trade Statistics, .

Network, ESPO 2007, 'British urban pattern: population data', ESPON Project 1.4.3 Study on Urban Functions European Union, pp. 119-120.
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Lean Production Is an Innovative Production Technique

Words: 3110 Length: 10 Pages Document Type: Essay Paper #: 47556075

Lean Production is an innovative production technique of Japanese origin that aims at bring efficiency in production. The system comprises of various different techniques, all focusing on ensuring best quality and maximum levels outputs in minimum inputs. Minimum inputs here, not only refer to minimum in terms of materials, but also in terms of time and cost thus ensuring minimum wastage (Stevensons, 2008). Methods that are part of Lean Production include Kaizen, Kanban, Cell Production, Just In Time, and Total Quality Management.

Another thing that differentiated companies practicing Lean Production methods is the way they adhere to accounting principles. Also referred to as 'Lean Accounting' this method of cost accounting and managerial accounting allows accountants to efficiently divide their costs in processes and get accurate results rather than crude estimates. One of the pioneers in Lean Production and Lean Accounting System is the renowned automotive company, Toyota Motors.

A major…… [Read More]

Reference

Wood, F & Sangster, A (1999). Business Accounting 2, UK: Prentice Hall,.

Drury, C (2006). Cost & Management Accounting: An Introduction. USA: Thomson.

Williamson, D (1996(. Cost & Management Accounting. UK: Prentice Hall.

Harper, W (1995). Cost & Management Accounting. UK:Pitman Publishing.
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Solutions to fix a broken congress

Words: 728 Length: 2 Pages Document Type: Essay Paper #: 91081875

Broken Congress

There is little argument that the status quo in Congress leaves a lot to be desired. Indeed, the approval rating for Congress is rather low and not a whole lot gets done in Congress other than things that cannot be left to chance such as the debt ceiling and minimal budget measures that keep the government working. However, what is being proposed in the "Brand New Congress" site is not going to work, and for a couple of reasons. While the honesty and forthrightness of Bernie Sanders is certainly a break from what is normally seen, the system is a little more broken than Bernie Sanders supports want to believe and Bernie Sanders is not remotely mainstream in terms of his ideas and motivations.

Analysis

First off, it should be addressed that Bernie Sanders is a rather hard-left liberal and his ideas are not within the mainstream of…… [Read More]

References

BNC. (2016). Brand New Congress. brandnewcongress.org. Retrieved 22 October 2016, from http://brandnewcongress.org/home

BNC. (2016). Brand New Congress. Brandnewcongress.org. Retrieved 22 October 2016, from https://brandnewcongress.org/teams
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Adult Day Care Industry

Words: 5610 Length: 18 Pages Document Type: Essay Paper #: 8036286

Adult Day Care Industry

ABC Adult Day Care will be a mid-sized company, which will provide adult day care services to the residents of Boston. This mid-sized adult care facility will serve adults aged fifty years and above. It will provide community-based day health services for the elderly and disabled. Services offered include living assistance, nursing, therapy, meals, and social activities. Their services will be secure and safe, presenting the elderly with an excellent place where their caring services will be met. ABC Adult Day Care will be a privately held organization headed by its founder, Ben Stevenson. Mr. Stevenson has extensive experience in strategic business planning. His advanced knowledge and interest in business are the driving force behind his business. A few employees who have extensive experience in adult care fields will support the daily operations of the facility. With the rising rate of inflation, many American families struggle…… [Read More]

References

Bryan, C.J., & Rudd, M.D. (2011). Managing suicide risk in primary care. New York: Springer Pub. Co.

Cooper, P.D. (2010). Health care marketing: A foundation for managed quality. Gaithersburg, Md: Aspen Publishers.

Davis, C. & Lynn, J. (2010). Start your own senior services business: Adult day-care, relocation service, home-care, transportation service, concierge, travel service and more. Irvine, Calif.: Entrepreneur Press.

Fitzpatrick, J.J., Glasgow, A., & Young, J.N. (2013). Managing your practice: A guide for advanced practice nurses. New York: Springer Pub. Co.
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Social Entepreneurship Social Entrepreneur a

Words: 4068 Length: 15 Pages Document Type: Essay Paper #: 11649126

Competitor products and their equivalent prizes, this is so that after establishing our break-even analysis it can act as a guiding line to set the best price. (Tao 2008)

The survey should enable one establish the best marketing strategies and anticipate any future contingencies.

Entrepreneurship development services

This service will target individuals who wish to start business on their own or in a group it will mainly involve

Training on how to originate business ideas. It is said that if you feed a man you have only feed him a day, a long-term problem in a short-term way. If you show the man how to fish then you have feed him and his family for life and I add that if you show the man how to run a fish business you will have feed the society too. In his book ich Dad Poor Dad, Kiyosaki explains that the most…… [Read More]

References

Adaman F., Keyder C., Mudderrisoglu S., Yukseker D. (2009) Poverty and Social Exclusion in the Slum Areas of Large Cities in Turkey. European Commission on Employment, SocialAffairs and Equal Opportunities Development Goal. European Union, Luxenbourg, Europe.

Agbola T., Agunbiade E. (2009) Urbanization, Slum Development and Security of Tenure: The Challenges of Meeting Millennium Development Goal 7 in Metropolitan Lagos, Nigeria. Department of Urban and Regional Planning, University of Ibadan, Nigeria.

Camur E. (2003) What are the Social, Physical and Economic Problems of Slums and their Expectations from the Urban City? Sage books.New York.

Dumashie a. (2004) Informal Housing in East Africa: Lessons Learned From Cross Country Borders (Part II). Journal, FIG Working Week, May 22-27, United Kingdom.
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Marketing Plan -- Translator Connect Services Marketing

Words: 3431 Length: 12 Pages Document Type: Essay Paper #: 13087857

Marketing Plan -- Translator Connect Services

Marketing Plan -- Translator Connect

Marketing Plan for Translator Connect Services

This section outlines the marketing plan for Translator Connect Services. The plan consists of four components: Target market analysis, promotional strategies, marketing communications, and sales and marketing channels. The section below briefly describes the services and attributes of the translation services business.

Translator Connect Service Offering.

Translator Connect Service provides translation services to business, government officials, and travelers who must transact business in foreign lands. Translation services are offered to clients in two ways: Live translators may be accessed via a toll-free phone number in order to provide direct translation during the business transaction. The estimated translation accuracy for this option is 75%. Customers may also access translation services by using a phone application that instantly converts in-put voice to digital text which can be read aloud to the native speaker. This second…… [Read More]

References

Derval, D. (2007, July 12). Wait marketing: Communicate at the right moment at the right place. Business: Marketing eZine Articles. Retrieved http://ezinearticles.com/?Wait-Marketing:-Communicate-at-the-Right-Moment-at-the-Right-place&id=639759

Kurtz, D.L. MacKenzie, H.F., & Snow, K. (2009). Contemporary Marketing, (3rd ed.). Victoria, UK: Thompson-Southwestern. Retrieved http://books.google.com/

books?id=lf7VKtZcJlgC&pg=PA291&lpg=PA291&dq=contemporary+marketing+boone+kurtz+mackenzie+snow&source=bl&ots=Gq36zZv1p7&sig=gjwanlnPveq7beNVJCb9iJsu_yY&hl=en&ei=5b6TTb3rMYX0tgPz45zWBQ&sa=X&oi=book_result&ct=result&resnum=2&sqi=2&ved=0CBkQ6AEwAQ#v=onepage&q=contemporary%20marketing%20boone%20kurtz%20mackenzie%20snow&f=false

Lamb, C.W., Hair, J.F., Jr., & McDaniel, C. (2008). Essentials of marketing. (3th ed.). Cengage Publishing. Retrieved http://books.google.com/
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Marketing Plan for Combined Home and Cell

Words: 1471 Length: 5 Pages Document Type: Essay Paper #: 39781757

Marketing Plan for Combined Home and Cell Phones:

Home and cellular phones have transformed the communications arena since they have revolutionized the perceptions of people regarding voice communications. Traditionally, home phones have been the most commonly used tools for voice communications while cellular phones remained inaccessible to many customers because of their high costs. However, in the past few years, both home and cell phones have been widely used as communication gadgets. The use of cell phones has been fueled by the investment of time and resources to develop the system's capacity and lessen their costs as well as the emergence of several cellular phone companies. While the traditional home phones are still in use across many residential places, cell phones have become increasingly common because they have been developed into large-scale consumer products. The focus on marketing both home and cell phones acts as a new positioning and beneficial…… [Read More]

References:

"Cell Phones Retailer Business Plan." (n.d.). Bplans: Your Business Starts Here. Retrieved April

6, 2012, from  http://www.bplans.com/cell_phones_retailer_business_plan/executive_summary_fc.php 

"Cellular Marketing Strategies." (2006, January 10). Phone Dog. Retrieved April 6, 2012, from http://www.phonedog.com/cell-phone-buying-guide/cellular-marketing-strategies/

Maxwell et, al. (2007, May 22). iPhone Marketing Plan. Retrieved April 6, 2012, from http://www.iphoners.com/threads/iPhone-marketing-plan.141/
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Ray After Looking and Evaluating Each Option

Words: 398 Length: 1 Pages Document Type: Essay Paper #: 59151823

Ray

After looking and evaluating each option presented we have selected Project Palomino as the recommended choice. To elaborate on this choice we will describe the five phases of the project and include the key deliverables of this particular project. Assuming the risks involved along with conducting a break-even analysis, we have determined that Project Palomino gives you the best opportunity to make a sustained profit with minimizing substantial risks towards continued growth and stability.

Initiation

This phase will begin upon final decision of project commencement. The project is already well established within this phase as it is being discussed for further contract. Once this project is understood as being accepted the planning phase will begin.

Planning

In this phase, planning will occur that can help bring this project to fruition. Some of the planning of this project have already been completed. The planning model that predicts the critical path…… [Read More]

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Auto Repair Service Keys to

Words: 4721 Length: 17 Pages Document Type: Essay Paper #: 79343103



The copyright is protected by federal law. The law may have different interpretations in different states, but the regulation is the same across country. The intellectual property is encouraged nationwide.

4.4. The 4Ps

The 4Ps refer to the marketing mix: product, price, placement (location/distribution) and promotion.

4.4.1. Product

Auto Hicksville has the core competencies embedded its crew to work on all models of domestic vehicles and a large number of foreign ones. Quick turnaround is always on objective at Auto Hicksville with as all employees focused on superior customer service and the shop will have 3 service bays working in parallel.

Auto Hicksville considers that being honest and accurate with customers in terms of estimates for quoting costs and repair completion time is very important in this business. Auto Hicksville employees are focused on delivering their promises. The company's strategy to build strong customer relationships based on integrity and trust…… [Read More]

Reference List

Bureau of Transportation Statistics, Accessed April 2008, www.bts.gov

City Data, Accessed April 2008,     http://www.city-data.com/    

NYS DMV - New York State, Department of Motor Vehicle. 2006. http://www.nydmv.state.ny.us/

Simply Hired, Accessed April 2008, www.simplyhired.com
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The Marketing Project Phase

Words: 11208 Length: 2 Pages Document Type: Essay Paper #: 15265691

Slice of Heaven and Associates

Tiny Homes Market Plan

Slice of Heaven Marketing Plan

Product Description

Value Proposition

Critical Issues

Market

Macro Environment

Market Size and Growth

Market Trends

Target Market Segments

Competitive Analysis

Direct Competition

Indirect Competition

Marketing

Marketing Objectives

Financial Objectives

Positioning Strategy

Product Strategy

Pricing Strategy

Distribution Strategy

Integrated Marketing Communications Strategy

Advertising

Sales Promotion

Direct Marketing

Public elations

Branding Strategy

Market esearch

evenue

Break-Even Analysis

Sales Forecast

Expense Forecast

Marketing

Marketing Implementation

Controls

Marketing Organization

Contingency Planning

Appendix 1 Positioning Map

Appendix 2 Marketing Organization

Executive Summary

Goals

Founded in 2016, Slice of Heaven is a community of small economic homes set in an urban setting that are both environmentally friendly and aligned with your values for low cost. We build small homes using recycled materials such as reclaimed lumber and generate power through the use of solar energy. Our homes are situated in a gated…… [Read More]

References

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(n.d.). Retrieved from North Carolina Public Health Association: https://ncpha.memberclicks.net/

15 Economic Facts About Millennials. (2014, October). Retrieved from Whitehouse: https://www.whitehouse.gov/sites/default/files/docs/millennials_report.pdf

Business Licenses. (2015, July 1). Retrieved from City of Raleigh: https://www.raleighnc.gov/home/content/Finance/Articles/BusinessLicenses.html