the largest toy makers. Mattel has had much success with it popular Barbie dolls for over fifty years. However it seems every product has a life cycle and in recent years Barbie has begun to decline in popularity due to recent technological trends and stiff competition. Today young girls have become more interested in mp3 players and ipods rather than playing with dolls. At home and abroad competitors are producing new doll with different characteristics that persuade consumers to purchase these products
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1. Einleitung Werbung begegnet und begleitet uns permanent auf unterschiedlichste Weise durch den Alltag‚ sogar in der Freizeit werden wir immer wieder mit Werbung konfrontiert‚ ob zuhause oder unterwegs‚ freiwillig oder unfreiwillig. Vermutlich fällt es daher kaum einem Menschen in unserer heutigen Mediengesellschaft schwer‚ Slogans aus der Fernsehwerbung wie Nicht immer‚ aber immer öfter." oder Die zarteste Versuchung‚ seit es Schokolade gibt." mit dem entsprechenden umworbenen Produkt in Verbindung
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high-‐quality dolls located in the US. The company is popular for its “Geoffrey dolls” but‚ due to rising product costs‚ has included customized dolls and cradles in its product mix. Two plants are used for the manufacturing of their products‚ one in Chicago and one in Springfield. While all dolls are produced
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1. Barbie dolls represent an idealized version of the American dream and lifestyle. The popularity and sales of Barbie dolls have diminished in recent years as a new competitor’s doll line‚ Bratz‚ has gained market share and recognition within Barbie’s original customer demographics. Mattel has recognized the importance of expanding distribution of Barbie dolls into European and Asian markets‚ as these populated regions contain a much larger potential customer base than the American market. Marketing
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New heritage doll company’s: Capital budgeting In mid –September of 2010 emily harris‚ vice president of new heritage doll company’s production division‚ was weighing project proposals for the company’s upcoming capital budgeting meetings in October. Two proposals stood out based on their potential to strengthen the division’s innovative product line and driver future growth. However‚ due to constraints on financial and managerial resources ‚ harries knew it was possible that the firm’s capital
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sfecialtydolts aie that earning large prnniumin priceoaer standard line. a our doll -Robert Parker‚President‚ G.G.Toys Background Robert Parker‚ president of G.G. Toys‚ was discussing last month’s operating results with Audrey Hausner‚ G.G.’s conkoller‚ and David Morehouse‚ G.G.’s manufacturing manager. The meeting was taking place in an atmosphere tinged with apprehension because margins on thelr most popular product‚ the "Geoffrey doll‚" had been declining rapidly in the last few years due to rising production
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types of dolls require different amounts of machine hours‚ setups‚ production runs‚ shipments‚ etc. By using ABC‚ different manufacturing overhead would be allocated to each type of doll‚ giving result to different contribution margins. The current costing system is good for Springfield plant as it manufactures just one product: cradles. 2. Calculate the cost of a Geoffrey doll‚ the specialty-branded doll #106‚ and a cradle using the cost study conclusions. Actual unit cost for Geoffrey doll = $15
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161 $391.30 Packaging and Shipping 53‚000 350 $151.43 Product Cost Calculations – Chicago Plant (Based on March Production Data) Geoffrey Doll Geoffrey Doll Specialty Branded Doll # 106 Specialty Branded Doll # 106 Total Per Doll (if produce 7‚500) Total Per doll (if produce 4‚000 ) Direct Materials (Exhibit 3) $375‚000 $5 $24‚000 $6 Direct Labor (Exhibit 3) 225‚000 $3 15‚000 $3.75 *Plant Management (33333 of 225K) 11‚111
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of dolls require different amounts of machine hours‚ setups‚ production runs‚ shipments‚ etc. By using ABC‚ different manufacturing overhead would be allocated to each type of doll‚ giving result to different contribution margins. The current costing system is good for Springfield plant as it manufactures just one product: cradles. 2. Calculate the cost of a Geoffrey doll‚ the specialty-branded doll #106‚ and a cradle using the cost study conclusions. Actual unit cost for Geoffrey doll = $15
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decline in pre-tax margins of the Geoffrey doll‚ the costing system being used in the Chicago plant‚ how to efficiently use the excess materials and machinery used to create the reindeer doll for three months‚ whether or not to produce the “Romaine Patch” doll and the last being what caused an increase in sales in the Chicago plant in March 2000 despite a decrease in production. The first issue is the continuously declining pre-tax margins of the Geoffrey doll. This margin has dropped from 25% to 10%
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