Profitability Essays (Examples)

Rather than deal with multiple banking agents, the customer communicates their specific need to one individual who then arranges the requisite action for the client. Account Manager Jamie Reich is a perfect example of this type of individual client relationship. "Account managers know their customers and know what their needs are" (Narayanan, V.G. 2002. 7).

What should RBC do about customers who are unprofitable and Why?

he unprofitable customer must be analyzed in the context of current profitability as opposed to the future value of their business. he unprofitable customer is likely in the Key group and has relatively few RBC product offerings. he advantage of the CRM system is that Bank managers can gauge prospective future profitability. he lifetime value calculation involved "calculating the present value" (Narayanan, V.G. 2002. 8) of a future stream of profits, along with a "factoring of other variables such as: age, tenure with the…

The unprofitable customer must be analyzed in the context of current profitability as opposed to the future value of their business. The unprofitable customer is likely in the Key group and has relatively few RBC product offerings. The advantage of the CRM system is that Bank managers can gauge prospective future profitability. The lifetime value calculation involved "calculating the present value" (Narayanan, V.G. 2002. 8) of a future stream of profits, along with a "factoring of other variables such as: age, tenure with the Bank, number of products held, probability of acquisition, and attrition of products" (Narayanan, V.G. 2002. 8). If a currently unprofitable customer is deemed to have future value to the Bank the relationship should be cultivated and expanded to greater product offerings. If on the obverse the customer is not a future profitable actor then the Bank should sever the relationship particularly if current losses are occurring. Because lifetime value "can be aggregated up to segment level" (Narayanan, V.G. 2002 6); a group of unprofitable customers, perhaps utilizing free checking, can be phased out with a new fee structure which will prompt customer exit. The Bank's own analysis revealed the unprofitability of a segment of customers; "20% of its customers accounted for 100% of its profits" (Narayanan, V.G. 2002. 7).

Specifically, what can RBC do about negative profitability customers that use retail branches and ABM machines for their bill payments and Why?

This specific group of unprofitable customers must be targeted using the same lifetime value philosophy as described previously. The cost of ABM placement for a financial institution is considerably grater than its return. ABM's are a customer convenience which can engender a potential long-term relationship with greater product acquisitions. So too does the brick and mortar facility create both fixed and variable costs which the Bank must then mitigate with higher revenues. The unprofitable customer who uses ABM's or visits branches for bill pay must be viewed in the context of their current but also future holdings. Assuming the lifetime profitability calculation has been made; those marked as long-term unprofitable from a group perspective must be

JC Penney:

J.C. Penney Company, Inc. is a holding firm with the main operating subsidiary known as J.C Corporation, Inc. The company sells accessories, family apparel and footwear, beauty products, home furnishings, and fine and fashion jewelry in its department stores in America and Puerto ico. Since its inception, this company has grown to become a major retailer that operates approximately 1,106 department stores by the beginning of 2011. The business of this firm basically consists of selling their products and services through the numerous stores and its online business strategies. This growth has resulted in the company to be ranked as America's largest department-store retailer and catalog business.

Mission, Vision, and Primary Stakeholders of J.C. Penney:

The vision of J.C. Penney Company, Inc. is to become America's shopping destination for inventing great styles at reasonable and attractive prices. This vision is centered on the company's long-range growth initiatives that…

References:

Bartholomew et. al. (2007, June 1). J.C. Penny Company, Inc. Equity Valuation and Analysis.

Retrieved December 17, 2011, from  http://mmoore.ba.ttu.edu/ValuationReports/Summer2007/JC-Penney.pdf 

"J.C. Penney Company, Inc." (2010). Commission File Number 001-15274. Retrieved from United States Securities and Exchange Commission website:  http://www.sec.gov/Archives/edgar/data/1166126/000119312511081412/d10k.htm#toc142811_12 

"J.C. Penney Company, Inc. Summary Annual Report" (2010). Annual Reports.com. Retrieved December 17, 2011, from http://www.annualreports.com/HostedData/AnnualReports/PDF/jcp2010.pdf

Currently, 100 workers, working 20 days are producing 6000 units. That means that each worker is producing 6,000 / (100*20) = 3 units per day.

Given only those financial figures that have been provided, it is impossible to do a complete financial calculation. A huge part of the decision making for this scenario depends upon the marginal cost of additional production. Marginal cost refers to the cost of producing one more unit of a product (Sullivan & Sheffrin, 2003). In economies of scale, the greater the production, the lower the marginal cost, so that increasing production increases profit. However, there is not enough information to determine if this is true for Tinker's Toys, and, if so, to what number it would be true.

Improving Profitability

Without knowing the fixed costs and worker capability, it is impossible to determine some critical financial numbers. Can workers reasonably increase production or is a…

References

Byrnes, J. (2011 August 8). Improving profitability from a granular level. Business Finance

Magazine. Retrieved November 12, 2012 from Business Finance Magazine website:  http://businessfinancemag.com/article/improving-profitability-granular-level-0808 

Choo, C.W. (1999). The art of scanning the environment. Bulletin of the American Society for Information Science, 25(3), 13-19.

Sullivan, a., & Sheffrin, S. (2003). Economics: Principles in action. Upper Saddle River:

This was backed up with market data that highlighted what was most important to cliental. It is at this point they would use the information to create an advertising campaign which assisted the firm in standing out against competitors. (Palmer, 2012)

The impact that this had on profitability and customer satisfaction are these two elements work in conjunction with each other. The way that this is occurring, is Apple can understand the needs of consumers and quickly address them. This helps to keep them at the forefront for innovation by understanding the way these transformations are taking place. (Stevens, 2004)

Conclusion

Clearly, the different models are showing how there are shifts in the way firms will address the needs of customers. Each one is focused on specific aspects of these challenges. In some cases, this will make it more difficult to respond to changes in the marketplace by concentrating on…

References

Marketing, Production, Sales and Societal Marketing. (2012). Education Portal. Retrieved from:  http://education-portal.com/academy/lesson/marketing-production-sales-societal-marketing-orientation.html 

Palmer, A. (2012). Introduction to Marketing. Oxford: Oxford University Press.

Pick, T. (2012). 72 Fascinating Social Media Marketing Facts. Jeff Bullas. Retrieved from:  http://www.jeffbullas.com/2012/07/24/72-fascinating-social-media-marketing-facts-and-statistics-for-2012/ 

Richardson, N. (2010). A Quick Start Guide to Social Marketing. Philadelphia, PA: Kogan Page.

AT&T is in basic terms a telecommunications services provider with operations not only in the U.S. But also in other parts of the world. In this text, I conduct an analysis of the company. In so doing, I will amongst other things explore its accounting systems and internal controls. Further, I will also conduct a brief review of its financial statements.

Company Overview

In so many ways, AT&T can be regarded an industry leader in the provision of wireless voice communications. The company gives its mission as "to connect people with their world, everywhere they live and work, and do it better than anyone else" (AT&T, 2013). Some of the main competitors of AT&T in the Telecom Services industry include but they are not limited to Verizon Communications Inc. And Sprint Nextel Corp. Currently, the company is headquartered in Dallas, Texas.

Accounting Systems

Accounting systems include but they are not…

References

Albrecht, W.E., Stice, E.K. & Stice, J.D. (2010). Financial Accounting: Concepts and Applications (11th ed.). Mason, OH: Cengage Learning.

AT&T. (2013). AT&T Company Information. Retrieved April 24, 2013, from AT&T website:  http://www.att.com/gen/investor-relations?pid=5711 

Booton, J. (2011, January 13). AT&T to Take $2.7 Billion Charge in 4Q to Revamp Accounting System. Retrieved April 25, 2013, from FOXBusiness website:  http://www.foxbusiness.com/markets/2011/01/13/att-billion-charge-q/ 

Lasher, W.R. (2010). Practical Financial Management (6th ed.). Mason, OH: Cengage Learning.

If the daily paper were more expensive, the elasticity would increase.

In terms of profit, the daily paper is a strong proposition. Clearly priced well above the variable cost, the daily paper takes advantage of the low price elasticity of demand to generate a strong contribution margin.

The $1.99 Sunday newspaper functions similarly to the daily. This paper, however, is packed with far more features. Thus, it is sought out by consumers rather than purchased on impulse. As a result, the price elasticity of demand for the Sunday paper is lower than for the daily editions. The significantly higher price reflects that.

In terms of profit, the Sunday paper is the key driver of contribution margin. The high price, combined with high circulation and strong ad yields, makes the Sunday paper the big earner for the Sun-Times. Low price elasticity of demand contributes to this contribution.

The monthly subscription has…

Griddle Cafe

estaurant business is one of the most flourishing industries in the United States. The industry is characterized by significant development, subsequent decline and recovery. The industry boasts of nearly one-third of all employees in retail trade with annual sales standing at approximately $222 billion. Griddle cafe for breakfast and brunch is located at 7916 West Sunset Boulevard, Los Angeles in the West Hollywood neighborhood (The Griddle Cafe, 2012). The cafe is open from Monday through Saturday and Sundays closing at 4pm daily.

This cafe rated 4-stars is committed to dynamic growth and service excellence built upon Los Angeles' heritage of traditional hospitality (Yelp Inc., 2012). In addition, the cafe strives to consistently meet and surpass guests, employees and others stakeholders expectations. The restaurant has been extremely successful throughout the years due to strong focus on specific market segments. The company utilizes successful strategies, which have aided in their…

References

Coyne, K.P., & Subramaniam, S. (1996). Bringing Discipline to Strategy. The McKinsey Quarterly, 14-25.

Porter, M.E. (1980). Competitive Strategy. New York: The Free Press.

Porter, M.E. (2008). The Five Competitive Forces that Shape Strategy. Harvard Business Review, 86-104.

The Griddle Cafe . (2012). Our Menu. Retrieved September 20, 2012, from www.thegriddlecafe.com:  http://thegriddlecafe.com/menu.html

Similarly, this could influence the international airline community. Then, a stable economy is highly dependent upon a stable oil price, which once again is not the case. "The environment will continue to become more competitive as the LCC's continue to become more convenient. Business fares will continue to drop. Leisure fares won't raise much until capacity is generally in line with demand, which won't occur until much of the capacity overhand has been employed either by surviving legacy carriers or LCC."

To the customer, the continuing of this trend will generate no benefits. "In other words, we're stuck with the current system, because it isn't really in any airline's interest to try to change it. As long as no airline makes a dedicated effort to distinguish itself from the pack, all the airlines can stay lean, even at the expense of quality."

eferences

Surowiecki, J., the Unfriendly Skies, the New…

References

Surowiecki, J., the Unfriendly Skies, the New Yorker, 2007

Jankins, D., Overview of the Domestic Airline Industry, the George Washington University Aviation Institute, www.speea.org/news/files/layoffs/pcfinancials.pptRetrieved on February 13, 2008

Airlines face fiscal problems due to war, the Daily Michigan, September 1, 2003

Quick MBA, Porter's Five Forces - a Model for Industry Analysis, 1999-2007,  http://www.quickmba.com/strategy/porter.shtml . Retrieved on February 13, 2008

Foremost, unlike the previous alternative solution, the profitability of the sports equipment manufacturer would not be negatively affected by problems in the vendor-supplier relationship.

A b) Supplier-vendor relationship

Unlike changes in the priority of payments, the contracting of a bank loan would not affect the relationship between Lawrence Sports Inc. And its purveyors. The suppliers would still receive their payments at regular dates and would therefore continue delivering high quality commodities in a timely and efficient manner. If something, the relationship would improve as more orders would be made and the company would have a better possibility of honouring its obligations to the suppliers.

A c) Ability to resolve the problem now and in the future

The immediate future could pose some threats as the company would also have to pay the bank loan. However, the additional financial resources would allow the company to further invest in their human resource…

Works Cited

Cameron, E., Green, M., April 2004, Making Sense of Change Management: A Complete Guide to Methods, Tools and Techniques of Organizational Change, Kogan Page Limited

Mathis, R.L., Jackson, J.H., January 2005, Human Resource Management, 11th Edition, South-Western

E-Groceries

Primary Data Collection

Secondary Data Collection

Performance evaluation of the optimized supply chains

McLane e-grocery

Carrefour Ooshop e-grocery

Logistics Optimization

Structural decisions items of operations strategy in logistics

Hardware of the firm

Operational Facilities

Operational Capacity

Process technology

Supply Network

Infrastructure decision areas

Software of the organization

Planning and control

Quality

Organizational Structure

Comparison of structural and infrastructural logistical operations management decisions

Horizons

Capital Investment

Globalization and Logistics Optimization

Logistical optimization models

Challenges in e-grocery Logistics

E-grocery logistical solution

Store-based order picking model

Figure: Store-based order picking model

Store-based order picking for attended goods reception

Store-based order picking for unattended goods reception

Dedicated order picking model

Figure: Dedicated order picking model

Delivery from dedicated centers for attended goods reception

Delivery from dedicated centers for unattended goods reception

Conclusion

E-basic needs frameworks so that organizations can get beneficial

Execution methodology

Distinctive logistical results

ecognize e-basic framework

E-basic framework

E-basic model…

References:

Anand, G., Ward, P.T., Tatikonda, M.V., & Schilling, D.A. (2009). Dynamic capabilities through continuous improvement infrastructure. Journal of Operations Management, 27(6), 444-461.

Barnes, D. (2008). Operations management: An international perspective. United Kingdom: Thomson.

Griffin, R.W., & Pustay, M.W. (2009). International Business: A Managerial

Perspective. (6th ed.). New Jersey: Pearson Prentice Hall.

market values" UK Listed Companies evaluate companies Investor atios Profitability atios. With reference statement: require critically appraise importance market balance sheet UK listed companies critical assess a relevant range investor profitability ratios measuring performance.

Market value

Market value and balance sheet value

A British firm listed on the market is generally traded at its market value, regardless of its balance sheet value. At a simplistic level, the balance sheet value represents the value of the firm as it is computed within the organization and in terms of the company's resources, revenues and other internal values. The market value on the other hand is the value of the company as it is assigned by the multitude of players in the market, and which is often computed based on elements intrinsic to the market, such as profitability of the company, risks and so on.

At a more specific level, the two concepts…

References:

2010, Investor ratios, Bized,  http://www.bized.co.uk/compfact/ratios/investor2.htm  last accessed on December 15, 2010

2010, Profitability ratios, Morningstar,  http://news.morningstar.com/classroom2/course.asp?docId=145093&page=6&CN=COM  last accessed on December 15, 2010

2010, Investopedia,  http://www.investopedia.com  last accessed on December 15, 2010

Investment tips: what are key investment ratios? Essortment, http://www.essortment.com/career/keyinvestmentr_sape.htm last accessed on December 15, 2010

As Sir Anthony O'eilly, Chairman of Waterford Wedgwood, noted in a recent speech that they are operating against a "backdrop of unprecedented broad-based economic uncertainty."

This economic uncertainty has had a global impact. From the high rates of business bankruptcies in the United States, to the financial collapse of one of the previously richest countries in the world -- Iceland, to the 11.2 million percent inflation rate of Zimbabwe, no corner of the globe is untouched by the massive liquidation cycle in which the global economy appears to be.

Consumer confidence has declined. Banks have lost faith in one another. Currencies around the world, such as the American dollar, weakened considerably.

And, despite Waterford Wedgwood's more than two hundred years of setting industry standards, the organization must now operate in an economic environment that appears to work directly against their primary products -- luxury lifestyle items.

Yet, despite these trying…

References

About the company. (2009). Retrieved June 9, 2009, from  http://www.royaldoulton.com/U.S./_Help_Information/CompanyInformation/AbouttheCompany .

Corporate profile. (2009). Retrieved June 9, 2009, from  http://www.waterfordwedgewood.com/investor_corpProfile1.asp .

Goldhorn, M. (Jan/Feb 2009). Market turmoil require new ways to build capital. The Value Examiner. pp. 23-30.

History of Wedgwood. (2009). Retrieved June 9, 2009, from  http://www.wedgwoodusa.com/about/history.asp .

oyal Dutch Shell PLC

A Brief ecent History of oyal Dutch Shell PLC

eason Behind Choosing

Information Gathering and Accounting Business techniques

esult, Analysis, Conclusion & ecommendations

SWOT Analysis of DSP

Porter's Five Forces Analysis of the Chosen Company

Financial Analysis of DSP

Finance is the name of allocating the funds at a place from where the likelihood of receiving a good return is bright (Bragg, S2006). Organization is basically referred to a place wherein hundreds of people work together just to achieve a specific goal (Cinnamon, & Larsen, B.2006). The goal may be of two fold, like the goal can be economical or can be non-economical. According to the organizational officials and analysts, investment decisions are always tough to take as far as an organization is concerned (Cinnamon, & Larsen, B.2006). The economic decisions include ad hoc research, analysis and lots of study as well. The essence of risk…

References

Bragg, S (2006), Financial Analysis: A Control Guide, New York McGraw Hill Publications

Cinnamon, R & Larsen, B.H (2006), How to understand Business Finance, New York McGraw Hill Publications

Christian, G (2007), Econometrics & Financial Analysis, California John Wiley & Sons Professional Publications

Danial, L (2009), Financial & Business Analysis Techniques, New York McGraw Hill Publications

Financial Analysis

Understanding how a company operates within any industry is dependent upon comprehension of many financial properties. Assessing the financial stability of a company is essential in determining the company's strengths and weaknesses as well as ultimately assessing its profitability. Financial ratios should be considered a useful tool when examining the profitability and efficiency of any company. Some companies are certainly more successful and profitable than others, and pharmaceutical companies in particular seem to have a distinct advantage when measuring financial ratios.

When assessing any organization, for terms of this paper are as follows: Johnson & Johnson, Pfizer and Merck it is important to consider the profitability and efficiency of the company. This is among the first information investors will explore before "investing" in a company. atio analysis is a critical analysis of the financial structure of an organization. There are four categories of ratios that need to be…

References

 http://www.investor.jnj.com/trading_stats.cfm?page=ratios 

Calculating and Interpreting Financial Ratios.  http://aolsearch.aol.com/redir.adp?appname=MS&query=Pfizer%20efficiency%20and%20profitability%20ratios&url=http%3a%2f%2fwww%2efool%2ecom%2fportfolios%2frulemaker%2f2001%2frulemaker010531%2ehtm&datasource=Google&partner=Google&clickedItemRank=2&requestId=cns92890&component=websearch.google.http.tcl&searchType=MS 

MBA 681, Fall 2002. "Financial Analysis."  http://aolsearch.aol.com/redir.adp?appname=MS&query=Merck%20profitability%20and%20efficiency%20ratios&url=http%3a%2f%2fwww%2emgmtguru%2ecom%2fmgt499%2fTN4%5f3%2ehtm&datasource=Google&partner=Google&clickedItemRank=5&requestId=cns41327&component=websearch.google.http.tcl&searchType=MS

Competitive Forces Analysis for Gilt Groupe

Five Forces Analysis of Gilt Groupe company

Many managers look at competition too narrowly. According to Michael Porter, there are different forces of competition that should be looked at by any business. A business will not gain a return on investment of the forces are too intense in the industry. When the competitive forces are favorable, many of the companies in the industry are profitable. When formulating a strategy, the manager needs to understand that some forces are stronger than other forces. These strong forces will determine the industry's profitability. Focusing on the strong forces more than the weak forces, allows a manager to develop a strategy that will ensure the business remains profitable. An industry's structure will set the industry's profitability in the end and will provide a model for influencing and anticipating competition and profitability. The five competitive forces identified by Porter…

References

Afuah, Allan N, and James M. Utterback. "Responding to Structural Industry Changes: A Technological Evolution Perspective." Industrial and corporate change 6.1 (1997): 183-202. Print.

Cox, Andrew. "Understanding Buyer and Supplier Power: A Framework for Procurement and Supply Competence." Journal of Supply Chain Management 37.2 (2001): 8-15. Print.

Matthew Carrol. "The Rise of Gilt Groupe: The Great Recession Fuels the Perfect Storm." New York, NY: Forbes, 2012. Print.

Michael E. Porter. How Competitive Forces Shape Strategy. Boston, MA: Harvard Business Review, 1979. Print.

Homebuilding Industry

The Industry Dominant Economic Features

Market Size and Rivals:

Pace of Process and Product Technology Change

Economies of Scale in Purchasing

PORTER'S FIVE FORCES

Industry Competitors

Threat of New Entrants

Substitutes

Suppliers

Buyers

THE DRIVERS OF CHANGE IN THE INDUSTRY AND THEIR IMPACT

Demographics

The Economy and Interest Rates

COMPANY POSITION

Centex Corporation

Horton

Pulte Homes

KEY SUCCESS FACTORS FOR COMPETITIVE SUCCESS

Understanding the Markets

Understanding Local Regulations

Reputation

INDUSTRY'S ATTRACTIVENESS, LONG-TERM PROFITABILITY AND CONCLUSION

HOMEBUILDING INDUSTRY

The homebuilding industry plays a major role in the United States economy, as a significant employer and cash generator. Each year the industry hires more than 3.5 million workers and the housing investment and consumption accounts for one-fifth of the United States' gross domestic product (GDP). Recent figures support the role of homebuilders as vital to the American way of life (AzPath). In 2001, the homebuilders were responsible for building 1,602,700…

Works Cited

AzPATH Research Series Report No. 03. Del E. Webb School of Construction. "Supply Chains in Residential Construction." 2.2. "Integrating the Supply Chain." December 2001. Retrieved June 5, 2003 at  http://construction.asu.edu/azpath/Documents/Reports/Report03.pdf .

Grey, Joseph. "Construction and Building Materials." Hoover's Online. 2001. Retrieved June 5, 2003 at http://www.hoovers.com/industry/snapshot/profile/0,3519,14,00.html.

Handley, John. "Boomers Shun 'R' Word" May 18, 2003. Baltimore Sun www.sunspot.net.Retrieved June 5, 2003 at http://www.nbnnews.com/NBN/issues/2003-05-26/bnc2c.html#5.

Hoover's Online. "Centex Corporation." 2003. Retrieved June 6, 2003 at http://www.hoovers.com/co/capsule/8/0,2163,10308,00.html.

5 times the actual value of equity.

The return on investment is calculated by dividing the total net profits by the total assets value and shows the "overall effectiveness to generate profits from total investment in assets." At the Colorado Group, the return on investment amounted to 20.4% in 2006 and 21.5% in 2005. The small decrease from 2005 to 2006 can be explained by the fact that that the net profits decreased significantly during this period of time and that the decrease of the total assets value was by no means similar in value.

The gross profit margin is calculated by dividing the net sales minus the cost of goods sold by the net sales value and shows the "profitability of a company's sales after the cost of sales has been deducted." In this case, in 2006 this ratio was equal to 54.4%, as compared to 55.9% in 2005.…

Bibliography

1. Financial Ratios. Cardinal Stritch University Library. On the Internet at  http://library.stritch.edu/guides/financialratio.htm 

2. The company's 2006 Annual Report

Financial Ratios. Cardinal Stritch University Library. On the Internet at

Moreover, even with these changes Verve will remain subject to government's heavy hand -- will this limit their profit potential no matter what other changes are made?

Response to Nash. The conclusion about subsidy being necessary is one element of insight that I liked, and that wasn't really outlined in the other posts. Verve has an ongoing lack of sustainability in its budget. I fail to see, however, how "cost analysis" would achieve anything. Granted, the company's hands are somewhat tied with regards to other solutions, but must of the firm's inefficiency is tied more to its burdensome regulatory environment than managerial incompetence. Old, inefficient plants cannot be made efficient without a serious infusion of capital. Cutting costs through other means is also difficult. Layoffs involved short-term spending on severance, for example. The author is right about the goal conflict being a major contributor to Verve's problems. It is the…

I vs. MI Valuation Methods

The process of capital budgeting in corporations involves selecting projects that add value to the organization. Capital budgeting can involve nearly everything like buying a new truck, replacing old machinery, and acquiring some land. In most cases, businesses, especially corporations, are required to conduct these projects in order to improve profitability and enhance the wealth of shareholders. The process of undertaking a capital budgeting decision requires the company to first determine whether the project will be profitable. The determination of the profitability of a project is accomplished through the use of several valuation methods like the Internal ate of eturn, Net Value Present, and Modified Internal ate of eturn. These approaches usually produce different results though the ideal capital budgeting solution should result in the indication of the same decision by the three metrics. Organizations tend to place more emphasis on one valuation method than…

References:

Abraham, A. (n.d.). Modified Internal Rate of Return MIRR. Retrieved June 30, 2012, from http://finance.thinkanddone.com/mirr.html

"Financial Valuation Concepts -- The Internal Rate of Return (IRR)." (n.d.). Financial Modeling

Guide. Retrieved June 30, 2012, from  http://www.financialmodelingguide.com/valuation-concepts/financial-valuation-concepts-the-internal-rate-of-return-irr/ 

Pinkasovitch, A. (2011, July 8). An Introduction to Corporate Valuation Methods. Retrieved June 30, 2012, from  http://www.investopedia.com /articles/financial-theory/11/corporate-project-valuation-methods.asp#axzz1zDx96PU0

Overall, at&T is the more profitable of the two companies. That Verizon has the stronger gross margins and at&T the stronger net margins indicates that at&T does a better job of controlling its cost structure than does Verizon.

The Industry

The telecommunications industry is highly competitive in both the landline and wireless segments. By 2006, wireless spending had match wireline spending. hile this presents significant opportunities for telecommunications, much of that spending comes in the form of cannibalizing, as wireline revenues have been decreasing steady over the past decade, matching the steady increases in wireless spending.

There are four major wireless operators in the U.S. And over 170 regional players (Megna, 2009). Competition is based on coverage area (capital investment), price and customer service. Both firms can be considered industry leaders. As of 2007, at&T had a subscriber base of 65.7 million and wireless revenues of $10.9 billion. Verizon had…

Works Cited:

MSN Moneycentral Verizon. Retrieved October 24, 2009 from  http://moneycentral.msn.com/investor/invsub/results/statemnt.aspx?Symbol=VZ&lstStatement=Balance&stmtView=Ann 

MSN Moneycentral at&T. Retrieved October 24, 2009 from  http://moneycentral.msn.com/investor/invsub/results/statemnt.aspx?Symbol=T&lstStatement=Balance&stmtView=Ann 

Loth, R. (2009). Financial Ratios Tutorial. Investopedia. Retrieved October 24, 2009 from  http://www.investopedia.com /university/ratios/

Chen, B. (2009). Verizon iPhone? Don't hold your breath. Wired. Retrieved October 24, 2009 from  http://www.wired.com/gadgetlab/2009/10/verizon-iPhone/

However, EVA is neither as perfect as claimed by its advocates, nor is it the only performance measure that suggests a path to a superior stock return" (emphasis added) (p. 319).

More importantly, though, while the economic value added measurement approach to financial performance may not be without its detractors, the scholarly literature is consistent in emphasizing the need for such initiatives for companies to remain competitive in an increasingly globalized marketplace today. For instance, in his recent essay, "Profit-Increasing Strategies," Tracy (2006) reports that there are a number of ways for most companies to add value to their product or service. "There are many strategies for generating sales, profitability and wealth in every industry," he advises. "Your ability as an entrepreneur to create a profitable business where no business existed before is the key to your success. In every market, it's usually true that 20% of the businesses earn…

References

Brewer, P.C., Chandra, G., & Hock, C.A. (1999). Economic value added (EVA): Its uses and limitations. SAM Advanced Management Journal, 64(2), 4.

Chen, S., & Dodd, J.L. (1997). Economic value added (EVA Super TM): An empirical examination of a new corporate performance measure. Journal of Managerial Issues, 9(3), 318.

Fletcher, H.D., & Smith, D.B. (2004). Managing for value: Developing a performance measurement system integrating economic value added and the balanced scorecard in trategic planning. Journal of Business Strategies, 21(1), 1.

Mcmenamin, J. (1999). Management: An introduction. London: Routledge.

"Social messages sent by clothing, accessories and decorations can invoke social status, occupation, ethnic and religious affiliation, marital status and sexual availability etc."

4.2 Product innovation and technological changes

The rapid rate of technological development set the course of development in numerous other domains, including apparel. In this order of ides, the technology adherent to the apparel production process is on its path from computer made designs to technologically improved materials' quality. For example, future directions in the apparel industry involve "more types of fiber developed using nanotechnology or smart clothes that incorporate electronics."

4.3 Marketing innovation

The main characteristic of current trade and production is that the items tend to focus more and more on the customers' needs and desires. Apparel producers are today faced with the difficult task of combining the publics' needs with a high quality of work and material as well as with the latest fashion…

Bibliography

October 2001, Contracts and Modifications by North American Industry Classification System (NAICS) Codes, Manufacturing NAICS Codes,

Fratto, M.G., Jones, M.R., Cassill, N.L., 2006, Journal of Fashion Marketing and Management, Volume 10, Emerald Group Publishing Limited

Wikipedia, The Free Encyclopedia, October 2006, Apparel, article was last modified on October 26, 2006,  http://en.wikipedia.org/wiki/Apparel , last accessed on October 31, 2006

October 2006, Apparel Resources, Exim News, Sri Lanka: Apparel Exports to U.S. Show 9.5% Increase,  http://www.apparelresources.com , last accessed on October 31, 2006

Conduct a benchmarking analysis

As explained by Prasnikar, Debeljak and Ahcan (2005) benchmarking depends on comparing between two activities of an organization and another. In our case, we shall compare McDonald's activities and those of its competitors, Burger King and Wendy's.

• Best practices

McDonald's as a main player in the fast food industry is concerned with best practices with the industry. To this end, the corporation has adopted some best practices that include sustainability, nutrition and well-being, employee experience ad environmental responsibility. Accordingly, McDonald's protects the environment by going green and using methods that protect and conserve the environment. McDonald's also encourages its suppliers to uphold effective environmental. The company treats it employees well and offers them good working conditions as a way retaining them. Employees are offered training and promoted accordingly. McDonald's also adheres to ethical conduct its operations and food items are produced ethical. Similarly, the company…

U.S. ECONOMIC PEFOMANCES IN THE PAST 5 YEAS

U.S Economic Performance in the past 5 years

Major indicator of healthy state of an economy is the real Gross Domestic Product (GDP) growth rate. The GDP growth rate reveals the performances of an economy. United States is one of the richest country in the world and "has the largest gross domestic product (GDP) in the world." (Jabir, 2009 P. 3171). The country total GDP in 2010 was $14.5 trillion. (World Bank, 2012). Since 2006, the U.S. GDP has continued to fluctuate. Between 2006 and 2007, the U.S. enjoyed the growth in the GDP. In 2006, the country recorded 2.70% point of annual rate in the GDP, and in 2007, the country GDP slightly declined to 1.9%. While the U.S. demonstrated health growth rate between 2006 and 2007, the country recorded negative growth in the GDP between 2008 and 2009. In 2008,…

References

Bureau of Economic Analysis (2011). Contributions to Percent Change in Real Gross Domestic Product. USA.

Congress Budget Office (2012). The Budget and Economic Outlook: Fiscal Years 2012-2022. Congress of the United States.

Congressional Budget Office (2011).Budget and Economic Outlook: Fiscal Years 2010-2021. Government Printing Office. USA.

Economic Intelligent Unit (2011). Country Report, United States of America. The Economist Intelligence Unit Limited.

management are strengths within the program?

Liverpool has several different factors that are helping the program to thrive these include: the ability to locate critical talent and increase the club's profitability. What makes Liverpool such a unique team is their ability to identify and recruit new players. This is accomplished through: the homegrown and transfer talent programs. Homegrown talent is when the club will have up and coming players working with some of their minor league organizations. This gives young players the ability to develop and it is providing the team with individuals (who could have an impact on the squad). The transfer talent program is when the team is actively recruiting individuals, who could have a positive effect for Liverpool (from the moment they arrive). These two programs are strengths that management is using to ensure that the team has the best players possible. This is taking place by…

References

Liverpool Football Club. (n.d.).

Manchester United for Sale. (2005). Independent. Retrieved from:  http://www.independent.co.uk/sport/football/news-and-comment/manchester-united-for-sale-one-careless-owner-8027095.html 

Gratton, G. (2010). Research Methods for Sports Studies. New York, NY: Rutledge.

Kimmel, P. (2009). Accounting Principles. Hoboken, NJ: Wiley

54

0.54

Asset Turnover

0.35

0.28

Net Assets / Total Assets

0.34

0.34

For these calculations, it is assumed that net assets is defined as total nets, net of liabilities (aka shareholder's equity). The asset management at this firm has changed little over the course of the past year. The only ratio in which a change is noted is the asset turnover, and that is more related to the fact that operating revenue saw an increase of 27.7% last year.

Calculations:

2001

2000

LTD/Assets

$1,243,522 / $2,280,086

$1,201,590 / $2,213,837

Total Asset Turnover

$799,554 / $2,280,086

$625,787 / $2,213,837

Net Assets / Total Assets

$779,841 / $2,280,086

$756,174 / $2,213,837

verall, the financial health of Hopeful Happy Health Care Systems (HHHCS) is adequate. The biggest area of concern is with respect to profitability, as the company has very low operating margins. In 2000, the company barely turned a profit, and…

Overall, the financial health of Hopeful Happy Health Care Systems (HHHCS) is adequate. The biggest area of concern is with respect to profitability, as the company has very low operating margins. In 2000, the company barely turned a profit, and although 2001 represented an improvement, that improvement was somewhat limited, and the ROA was still below 1%. It is expected that a firm with health profits is able to generate a much higher ROA.

The most alarming of other figures is the accounts receivable turnover. At 176 days, this turnover is far too slow. The combination of narrow margins and high A/R turnover in day means that the company could find itself subject to cash crunches from time to time. It should be noted, however, that 176 days is a substantial improvement over the previous year.

Most of the other ratios held more or less flat. This indicates that the company's operations are fairly static, so limited changes can be expected in the future. HHHCS has made improvements in the areas where it needed to, which is encouraging. In future, the company should focus on improving its operating margins, as this would have a positive impact on a number of other key ratios as well. The firm has a healthy level of debt, but should hold the line on taking on new debt until there is evidence of significant revenue expansion.

Joint costing systems should bear in mind the legal constraints on the use of such systems, and should provide accurate information to managers in order to be most useful in the managerial accounting context.

Firms need to remain competitive, which indicates that the market will set prices to some degree. This implies that firms can make better decisions with respect to what projects/products they wish to pursue by understanding the cost structure of the product. If the product is not viable at the cost at which it can be produced, then the firm can improve profitability by dumping the product.

orks Cited:

Banham, R. (2000). Off target? CFO Magazine. Retrieved April 5, 2011 from http://www.cfo.com/article.cfm/2990860/c_3046531?f=magazine_alsoinside

Frederick, S. (2011).

The persuasive power of opportunity costs. Harvard Business Review. Retrieved April 5, 2011 from http://hbr.org/2011/01/column-the-persuasive-power-of-opportunity-costs/ar/1

Katz, D. (2002). Activity-based costing (ABC). CFO Magazine. Retrieved April 5, 2011 from http://www.cfo.com/article.cfm/3007694

McKinsey & Co.…

Works Cited:

Banham, R. (2000). Off target? CFO Magazine. Retrieved April 5, 2011 from  http://www.cfo.com/article.cfm/2990860/c_3046531?f=magazine_alsoinside 

Frederick, S. (2011).

The persuasive power of opportunity costs. Harvard Business Review. Retrieved April 5, 2011 from  http://hbr.org/2011/01/column-the-persuasive-power-of-opportunity-costs/ar/1 

Katz, D. (2002). Activity-based costing (ABC). CFO Magazine. Retrieved April 5, 2011 from  http://www.cfo.com/article.cfm/3007694

79 in 2003 to 7.27% in 2009. In addition, evenue Per Employee increased from $176,089 in 2003 to $192,618 in 2009. Wal-Mart has defined a series of internal strategies that allow them to capitalize on asset efficiencies and coordinate them to increase profits over the long-term. An example of this type of strategy is the reliance on continual supplier relationship management significantly improving the company's asset turnover from 10.38 in 2003 to 11.61 in 2009. Wal-Mart also relies on an intensive knowledge and information sharing network that includes pricing and sales uploads every night from each of their stores via satellite link. This data is then analyzed in the Bentonville, Arkansas headquarters and used for managing inventories, pricing, and suppliers more effectively than their competitors. This is also the factor leading to the company's higher inventory turns and more efficient use of assets as well.

Assessing the Price/Earnings atio

In…

References

Chiou, L. "Empirical Analysis of Competition between Wal-Mart and Other Retail Channels." Journal of Economics & Management Strategy 18.2 (2009): 285.

Mya Frazier. "Marketing in Bentonville: Now it's serious. " Advertising Age 13 Feb. 2006: 34

Mottner, S., and S. Smith. "Wal-Mart: Supplier performance and market power " Journal of Business Research 62.5 (2009): 535.

Sodhi, M., and B. Son. "Supply-chain partnership performance. " Transportation Research. Part E, Logistics & Transportation Review 45.6 (2009): 937.

This is especially unusual given that the FedEx appears to be weathering the current economic crisis much better than UPS is. They have better control over their cost structure and have been able to reduce their debt. UPS, on the other hand, has more volatile earning and cost figures and has seen a dramatic increase in leverage in recent years. The most likely factor is that UPS pays a much higher dividend. This gives the impression of greater cash flow stability. Yet FedEx has enjoyed a steady rate of dividend increase (2 cents per year). That they do not pay as much as UPS reflects their youth but it is a fallacy to assume that FedEx's future cash flows are less certain. Indeed, their dividend rates going in to the future are entirely predictable.

Despite this, the market appears to prefer UPS' business model to that of FedEx. The latter…

Works Cited:

FedEx financials and ratios from MSN Moneycentral. Retrieved May 2, 2009 from  http://moneycentral.msn.com/investor/invsub/results/hilite.asp?Symbol=FDX 

UPS financials and ratios fro MSN Moneycentral. Retrieved May 2, 2009 from  http://moneycentral.msn.com/investor/invsub/results/hilite.asp?Symbol=UPS 

Company profiles from MSN Moneycentral. Retrieved May 2, 2009 from  http://moneycentral.msn.com/companyreport?Symbol=U.S.%3aFDX  and  http://moneycentral.msn.com/companyreport?Symbol=U.S.%3aUPS

S. In sales and innovation and quantity will likely continue to dominate sales as consumers seek cheaper alternatives, either in fuel economy or sticker price, especially in the wake of a downturn of the U.S. economy. It is clear that in the wake of change, and especially growth of competitive systems profitably tends to decrease in all traditional markets. ("Japan's Car Giants Escape" NA)

4.hich companies are likely to be most successful over the next 5 years?

Emerging markets, i.e. foreign competitors are likely to be most profitable over the next five years and in second any existing corporation who has foreseen the massive changes in auto manufacturing and implemented effective and economical models. hen discussing emerging markets one must also consider the fact that the traditional auto industry (mainly in the U.S.) has been historically resistant to the development of ecofriendly autos, short of developing a scrap/recycling industry that…

Works Cited

Bidwai, Praful. INDIA: "World's Cheapest Car Environmentally Costly," Jan 16, 2008 http://www.ipsnews.net/news.asp?idnews=40805.

Brown, Lester R. "Planning for the Eco-Economy." USA Today (Society for the Advancement of Education) Mar. 2002: 31.

Ealey, Lance a., and Luis Troyano-Bermudez. "The Automotive Industry: A 30,000-Mile Checkup." The McKinsey Quarterly (2000): 72.

Japan's Car Giants Escape Domestic Woes with New Assault on U.S. Market." Sunday Business (London, England) 12 Jan. 2003: NA.

This was able to guarantee the company a steady and sustainable growth, encouraging a constant profitability over this period of time.

Further more, the company is well-known for its principles of improving its performances and attempting to be more efficient in everything it does. Throughout its existence, the American retailer has focused on implementing information technology techniques in almost all its activities as the common belief was that automatization drives lower costs, lower prices, lower inventory, shorter delivery time and so on. Following these principles religiously, Wal-Mart has become one of the most efficient players in the entire American market, not just in its industry. Efficiency then was logically driving higher productivity rates and increased profitability for the shareholders.

Part D Company Report

The American retail market is dominated by 3 major players: Wal-Mart, Target and Kmart (see table 2). In 2005, the WalMart's market share was 8.82% increasing 0.2%…

Bibliography

WalMart 2006 Annual Report. On the company's website, last retrieved on September 2, 2007

Fortune 500 (2007),  http://money.cnn.com/magazines/fortune/fortune500/2007/ 

Hale, T. (2004), "Understanding the Wal-Mart Shopper," Consumer Insight Magazine,  http://www2.acnielsen.com/ 

Lehman Brothers (2002), "Wal-Mart Stores - it's All About the Lil' Smokies!," Global Equity Research, www.lehman.com

Dell was setting a very rapid pace of new product introductions during the period analyzed by the author and afterwards as well. The focus on just the direct channel and thoughts of disintermediating the indirect channels through their highly successful direct build-to-order model blinded Dell from the much larger and more diverse profit pool all channels could provide. Ignoring these market dynamics and believing the direct model was by far going to win the battle of channel models in the PC industry, Dell experienced exceptional declines immediately following this rapid run-up of growth. In the end, Dell chose to use the profit pool concept to gain an even greater insights into their customer base and was able to generate profits 3 times higher than industry average (Gadiesh, Gilbert, 1998). Dell recovered form a potentially disastrous situation by using the profit pool concept effectively.

There is also the example of how…

References

Gadiesh, O., & Gilbert, J.L. (1998, Profit pools: A fresh look at strategy. Harvard Business Review, 76(3), 139-142+.

financial statements Hawaiian Airlines 3 years. Access information contained Hawaiian Airlines balance sheet income statement calculate: • Liquidity ratios o Current ratio o Acid-test, quick, ratio o eceivables turnover o Inventory turnover • Profitability ratios o Asset turnover o Profit margin o eturn assets o eturn common stockholders' equity • Solvency ratios o Debt total assets o Times interest earned Show calculations ratio

Hawaiian Airlines Financial Analysis

Hawaiian Airlines is a relatively small airline operator at a global level, being the 11th by size in its own country. Still, the notable element about the company is that it is the flag carrier, which virtually means that the company receives governmental support in order to conduct its operations (Bennett, 2006). Hawaiian Airlines is an integrant party of the larger company Hawaiian Holdings, which has placed itself within the market as the company ensuring a quick access to a good time in…

References:

Bennett, S. (2006). A sociology of commercial flight crew. Ashgate Publishing

Cento, A. (2008). The airline industry: challenges in the 21st century. Springer (2012). Investopedia.  http://www.investopedia.com  accessed on October 4, 2012

Website of Hawaiian Airlines,  http://www.hawaiianairlines.com  / accessed on October 4, 2012

Black & Decker

Forecasts

Since the merger with Stanley, Black and Decker has seen a steady increase in its revenues, gross profit and net income. The different elements of the new company are still being integrated, underperforming divisions are being shed, and synergies between the different components are still being developed. As the company continues to make internal improvements, it can expect that it will continue to grow both its top and bottom lines. It is reasonable to expect that over the next 2-3 years, ongoing internal improvements will help to improve margins, all other factors being equal. The post-merger improvements in the percentage of SGA expenses to revenue should continue in the short-run, albeit at a slower pace. Likewise, internal factors are likely to be responsible for at least a modest growth in income, as marketing synergies in particular emerge.

External factors are also critical to the forecast. The…

Works Cited:

Schurr, L. (2013) Home prices see best yearly gain since 2006. Reuters. Retrieved January 29, 2013 from  http://www.reuters.com/article/2013/01/29/us-usa-economy-homes-index-idUSBRE90S0JZ20130129

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:…

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.

Holistic elationship Marketing

elationship Marketing

elationship marketing is one of the fastest growing research topics in business and marketing today. The premise of relationship marketing is very broad and includes or should include external and internal relationship building as a reciprocal factor for firm success. Successful relationship marketing, according to the literature, results in high productivity, high employee and customer satisfaction, low employee and customer attrition and ultimately high profitability and success. According to businessdictionary.com relationship marketing is defined as: Marketing activities that are aimed at developing and managing trusting and long-term relationships with larger customers. In relationship marketing, customer profile, buying patterns, and history of contacts are maintained in a sales database, and an account executive is assigned to one or more major customers to fulfill their needs and maintain the relationship (n.d.) Yet, fundamentally, this definition of relationship marketing (M) demonstrates only one aspect of its purpose, which…

References

Ballantyne, D. (1997) Internal networks for internal marketing. Journal of Marketing Management, 13, 343-366.

Ballantyne, D (2000) Internal relationship marketing: a strategy for knowledge renewal. The International Journal of Bank Marketing 18 (6) 274-286.

Barry, J., Weinstein, A. (2009) Business psychographics revisited: from segmentation theory to successful marketing practice. Journal of Marketing Management. 25(3-4) 315-340. doi:10.1362/026725709X429773

Durkin, M. Bennett, H. (1999) Employee commitment in retail banking: identifying and exploring hidden dangers. The International Journal of Bank Marketing 17(3)124-137.

New Car Rental Property Proposal

Despite the proliferation of ride-sharing services such as Lyft and Uber, the rental car industry continues to thrive, with average fleet sizes and revenues experiencing significant increases since 2015 (2016 U.S. car rental market, 2017). One market location that is well positioned for a new non-franchise car rental enterprise is Oklahoma City, Oklahoma (OKC) which hosts a world-class international airport, the Will Rogers World Airport, located just 6 miles from the city's downtown. This paper provides an overview of the U.S. car rental market and a description of the basic business model that will be used by the new car rental enterprise which will be known as Stardust Car Rentals. In addition, a description of four performance measures, data collection methods and how the data will be used is followed by an outline and analysis of two cost-benefit decisions that will have to be considered.…

Based upon the fact the baby boomers are all approaching retirement age, it would be a good idea for the organization to pursue programs that are geared towards seniors. Programs that are geared towards seniors are a great way to produce quality comprehensive health care for those in the community that need it. The organization might pursue the idea of opening a PACE program. " The Program of All-Inclusive Care for the Elderly (PACE) is a capitated benefit authorized by the Balanced Budget Act of 1997 (BBA) that features a comprehensive service delivery system and integrated Medicare and Medicaid financing" (Program of All Inclusive Care for the Elderly (PACE), 2009). The PACE program features complete medical and social services that rely on an interdisciplinary team approach in an adult day health center that includes in-home and referral services depending on the person's needs (Program of All Inclusive Care for the…

References

Baker, J. Judith & Baker, R.W. (2006). Healthcare Finance, Basic Tools for Nonfinancial

Managers. Maryland: Aspen Publications, Inc.

Bury, Elizabeth, Carter, Kara S., Feigelman, Masha and Grant, Jennifer M. (n.d.). Retrieved June

2, 2009, from Web site:

And many have got successful too in earning the market share. The emerging competition by new companies is a growing threat for the company and it should be tackled properly to avoid any future disturbances.

In order to further describe the competition Southwest Airlines is facing a Competitive Profile Matrix is designed. The following Competitive Profile Matrix tells about the tough competitors which are in a good position to have an edge over Southwest Airlines. It tells about the strengths and weaknesses of other competitors in contrast with Southwest Airlines.

Factors Weight Southwest Airlines United Airlines Delta Airlines Ratings Score

Ratings

Score 1. Low fares.15 4.60 3.50 4.60 2. Customer Service.15 2.30 4.60 3.50 3. Employee Relations.15 4.60 3.50 3.50 4. Rate of Expansion.10 2.20. 4.50 4.50 5. Marketing.15 4.60 4.50 4.50 6. Finance Structure.15 4.40 4.40 4.40 7. Management Policies.15 4.60 4.60 2.20

EXTERNAL FACTOR EVALUATION MATRIX

The external…

Bibliography

Gittell, Jody Hoffer. The Southwest Airlines Way Using the Power of Relationships to Achieve High Performance. New York: McGraw-Hill, 2003.

More City Pairs Await Southwest - Kelleher Says Opportunities Remain Using Airline's Formula." Aviation Week & Space Technology. 143. 6 (1995): 40.

A www.marketingmix.com.au / www.mcdonalds.com / www.bbc.co.uk

financial analysis we need to consider. First of all, an overview of the main financial ratio, with their meaning and a keen evaluation of their score. Second of all, a progressive analysis, which would refer to the way these financial ratios have evolved in the four-year period we are looking at. The latter will allows us to draw relevant conclusions as to the performance of the management team.

The profitability ratios are best to show how well the company is actually performing. If we look at St. Mary's profitability indicators, all three of them have shown remarkable progress in the last four years and all of them have positive figures in the present. The return on equity indicator, for example, estimates the return rate for the stockholders. While ROE was - 69.92% in 1990, which meant that the stockholders were retrieving much less than they had invested, in 1993, ROE…

Bibliography

1. Halpern, Paul. Weston, Fred. Brigham, Eugene. Canadian Managerial Finance. Harcourt Brace & Company. Fourth Edition. 1994.

The combination of these four tools can also serve as the foundation for frameworks to define the future direction of product strategies as well. Once the extent of causality is established between products, price and interpolated for markets using the State Gap and Trend Analysis, more effective pricing models can be created that provide more granular feedback on pricing elasticity (Bryan, osen, Marland, 1980). Using these techniques a company can then define product lifecycle-based strategies for managing pricing over the long-term, optimizing profitability in the process (McCue, 1993).

Combining these four analytical tools together can also quantify the overall size of market windows with much greater accuracy and precision than any of them acting in isolation can. Companies in very high churn business models including disk drives and other commodity-driven components can only partially be effective in the strategies without using these four tools in conjunction with each other. Using…

References

Bryan, N.S., Rosen, J.J., & Marland, N.T. (1980). A new life-cycle cost model: Flexible, interactive, and conversational. Defense Management Journal, 16(3), 2-2.

Griffin, M. (2002). Extreme programming: An alternative life cycle model part 2. Information Executive, 6(6), 8-8.

Meade, N., & Islam, T. (1998). Technological forecasting -- model selection, model stability, and combining models. Management Science, 44(8), 1115-1130.

Metcalfe, D. (2000). Rethinking pareto-efficiency and joint feasibility. Negotiation Journal, 16(1), 29-33.

Financial Statement

The four financial statements are the balance sheet, income statement, statement of cash flow, and statement of owner's equity. Briefly, the balance sheet is comparison of assets to liabilities and equity. This statement is indicative of a company's position at a specific time. The income statement is a record of a company's operations over a given period of time. It shows a company's expenses, losses and revenues and is indicative of the company's net income during that period of time. The statement of cash flows is intended to provide information about a company's cash receipts and cash payments for operations, investments and financing during an accounting period. Finally, the statement of owner's equity is intended to show changes in owner's or shareholder's equity from one fiscal year to the next. Owner contributions and any additional capitol, such as the sale of new shares, are added to the equity,…

References

Kurtz, D.L. (2010). Contemporary Business, 13th ed. Hoboken, NJ: John Wiley & Sons Inc.

U.S. Security and Exchange Commission. (2007, February 5). Beginner's guide to financial statements. U.S. security and exchange commission. Retrieved August 24, 2012, from  http://www.sec.gov/investor/pubs/begfinstmtguide.htm 

"Uses of the income statement in financial accounting." (2010). Financial-accounting.us, Retrieved August 24, 2012, from  http://www.albany.edu/news/pdf_files/impact_of_aging_excerpt.pdf

Orange Strategic Marketing Plan

Hello Kind Customer! ( I have added in additional comments in your paper per your instructions. Thanks again for being awesome to work with and please let me know if I can be of any additional assistance. Your changes and additions are marked with red text. Cheers!

Based on the successful merger of Orange and T-Mobile, the company is one of the world's largest mobile operators and the second leading operator throughout Western Europe. The company has over 30M subscribers worldwide, with 10M on the more profitable and long-term post-paid plans and leads Europe with over 1.5M users subscribing to the GSM 3G speed class of performance (Orange Investor elations, 2012). As of January, 2012 the company and its subsidiaries operate in 25 nations worldwide and has an aggregator market share of 40.4% and one of the highest consistent Average evenue Per User (APU) levels of…

References

Andlauer, S. & Pouillot, D. 2011, "The Future of Telecoms - Strategies for 2020 (*)," Communications & Strategies,, no. 82, pp. 161-166,179,181.

Bacchiocchi, E., Florio, M. & Gambaro, M. 2011, "Telecom reforms in the EU: Prices and consumers satisfaction," Telecommunications Policy, vol. 35, no. 4, pp. 382-396.

Becerra, E.P. & Korgaonkar, P.K. 2011, "Effects of trust beliefs on consumers online intentions," European Journal of Marketing, vol. 45, no. 6, pp. 936-962.

Benzoni, L., Deffains, B., Nguyen, A.T. & Saleese, O. 2011, "Competitive Dynamics Between MNOs in the Mobile Telecommunications Single Market: Lessons from the U.S. Experience," Communications & Strategies,, no. 82, pp. 127-145,179-180,182.

J&J Recalls

Johnson & Johnson - a Quality Catastrophe

After 50?plus product recalls in 15 months, the $60 billion company is fighting to clear its once-trusted name

In the modern business world, management is often faced with a difficult challenge to find the right balance between short-term profitability and long-term sustainability. Given the intense pressure they face to increase profits and reduce costs, it is often the case that managers will sacrifice sustainability for profitability. This often results in a decrease in quality which can have long-term implications. In the case of Johnson & Johnson, it does not seem like a few managers have made errors on the side of short-term profitability. Rather this position has seemed to permeate much of the organizational culture. Not only does this deviate from the values that the company was founded on, but it also is having a significant detrimental effect on consumer perceptions…

Competitive Forces that Shape Strategy by Michael Porter

Michael Porter first published his article about his ideas regarding competitive forces in the Harvard Business Review in 1979. Since that time his ideas have become mainstream and a component of nearly every business curriculum available today. Porter rewrites his article on competitive forces every few years for the Harvard Business Review and provides updated content and new examples of how his model still applies to the modern business environment. The five forces that he includes in his model are (1) the barriers to entry in the industry; (2) the bargaining power of the suppliers; (3) the threat of any substitute products; (4) the bargaining power of buyers; and (5) the level of rivalry among companies within any given industry. When these forces are intense, it is argued that there is generally less room for profitability and the structure of the industry…

1. Introduction

Firms may be successful by satisfying customer needs, but their ultimate accountability for financial performance is to the owners of the firm. Actions undertaken by quoted firm will usually have the direct, or indirect, aim of generating revenues and profits for the firm, and therefore the owners (Tarraf, 2012). When investors assess a potential investment they will look at the financial performance of a firm, assessing the past performance, with consideration of the way current and expected strategies will impact on the organizations performance, in the context of the expected macro-environmental conditions (Bodie, Kane, & Marcus, 2014). The investors will assess the share price of the firm, being more likely to make a purchase if they believe the value of the share is likely to increase with a significant amount of the assessment based on assessments of past performance (Hens & Rieger, 2016; Nellis & Parker, 2006). This…