Dakota Case Study
Case Study
Dakota Office Supply
Shadi Wadi-Ramahi
Instructor: Roger Waibel
MBA 510
Financial and Managerial Accounting
Master of Business Administration
School of Adult and Extended Learning
Oakland City University
September 30th,2010
* Contents
1 Background Information 3
1.1 People / Key Players 3
1.2 Chronology of Key Relevant Events 3
1.3 Key Facts 4
1.4 Concepts 4
1.5 Assumptions 4
1.6 Point of View 5
2 Problem Statement 5
3 Problem Causal Analysis 5
4 Management Theory, Process, Approach 5
5 Recommendations 6
6 Assessment 6
7 Implications 6
8 Answer to questions 7
9 References 9
1 Background Information
Dakota Office Products (DOP) is a regional distributor of office supplies with several distribution centers. The company has just suffered its first loss in its history even though sales have increased. Part of the sales increases can be attributed to the new “desk top” option, which DOP delivers products to customers directly with premium markup, introducing electronic data exchange and utilizing the internet for ordering. 2.1 People / Key Players
John Malone General Manager of DOP
Melissa Dunhill Controller
Tim Cunningham Director of Operations
Wilbur Smith Site Manager at a one of the Distribution Centers
Hazel Nutley Data Entry Operator
2.2 Chronology of Key Relevant Events
DOP introduced electronic data interchange in 1999 and in 2000 DOP started accepting orders online via its new website. The same year DOP introduced its website DOP started offering the convenience of delivering the packages of supplies directly to individual locations at the customer’s site, this was called “desk top”. The financial results of calendar year showed that DOP sales increases yet it has suffered its first loss in history.
2.3 Key Facts
The Activity Analysis made by Melissa shows the time required by Data Entry operators for each operation. The Analysis shows also the number of
Dakota Office Supply
Shadi Wadi-Ramahi
Instructor: Roger Waibel
MBA 510
Financial and Managerial Accounting
Master of Business Administration
School of Adult and Extended Learning
Oakland City University
September 30th,2010
* Contents
1 Background Information 3
1.1 People / Key Players 3
1.2 Chronology of Key Relevant Events 3
1.3 Key Facts 4
1.4 Concepts 4
1.5 Assumptions 4
1.6 Point of View 5
2 Problem Statement 5
3 Problem Causal Analysis 5
4 Management Theory, Process, Approach 5
5 Recommendations 6
6 Assessment 6
7 Implications 6
8 Answer to questions 7
9 References 9
1 Background Information
Dakota Office Products (DOP) is a regional distributor of office supplies with several distribution centers. The company has just suffered its first loss in its history even though sales have increased. Part of the sales increases can be attributed to the new “desk top” option, which DOP delivers products to customers directly with premium markup, introducing electronic data exchange and utilizing the internet for ordering. 2.1 People / Key Players
John Malone General Manager of DOP
Melissa Dunhill Controller
Tim Cunningham Director of Operations
Wilbur Smith Site Manager at a one of the Distribution Centers
Hazel Nutley Data Entry Operator
2.2 Chronology of Key Relevant Events
DOP introduced electronic data interchange in 1999 and in 2000 DOP started accepting orders online via its new website. The same year DOP introduced its website DOP started offering the convenience of delivering the packages of supplies directly to individual locations at the customer’s site, this was called “desk top”. The financial results of calendar year showed that DOP sales increases yet it has suffered its first loss in history.
2.3 Key Facts
The Activity Analysis made by Melissa shows the time required by Data Entry operators for each operation. The Analysis shows also the number of
References: “Introduction to Activity Based Costing”, http://www.accountingcoach.com/online-accounting-course/35Xpg01.html “Re-thinking Activity Based Costing”, http://hbswk.hbs.edu/item/4587.html “Activity Based Costing – An introduction to concepts of ABC”, http://www.asaresearch.com/articles/abc.htm