1) Variable expenses in relation to Revenue Hours are Power‚ Wages of Hourly Personnel‚ Corporate services‚ and Sales Promotions. Variable Expenses | January | February | March | Power | $1546 | $1485 | $1697 | Hourly Personnel | $7896 | $7584 | $8664 | Corporate Services | $15‚424 | $15‚359 | $15‚236 | Sales Promotions | $7‚909 | $7‚039 | $8‚083 | TOTAL VC | $32‚775 | $31‚467 | $33‚680 | FixedExpenses | January | February | March | Space Costs | $9‚240 | $9‚240 | $9‚240
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Is It Snow Boarding or Gymnastics? Introduction Since the 1960s‚ snowboarding has been growing by leaps and bounds (Turnbull‚ Keogah and Kilding). At the moment‚ it is one of the fastest growing sports. Itsinclusion as a Winter Olympics sport is credited with the growth. As one of the most popular sporting events in the world‚ Winter Olympics provides snowboarding with enough exposure. Triple and double corks have transformed snowboarding into an acrobatic show. Most moves from riders resemble
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are owner Joel St. Marseille and his mother‚ fulltime manager‚ Connie St. Marseille. 2. In what business or businesses and industry or industries is the company operating? The business is Skadurz Pro‚ which is a store that sells skateboard and snowboard equipment as well as clothing‚ shoes‚ and accessories. The industry is sporting goods. 3. What are the issues and problems facing the company? (Sort them by importance and urgency . ) The problems facing this organization are the retirement of
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break-even point? Should this project be accepted by the approval committee? SOLUTION As the numbers indicate‚ this would not be an economically feasible project for a number of reasons. It would take more than the projected four year life span to breakeven on the initial investment‚ the return on investment is a very low number (-1)‚ and the net present value is currently projected as a number less than zero. Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Sales 30‚000 33000
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enough. (All the calculations in the charts were based on revenue potential and acquisition costs.) Comparing between the 2 options‚ it seemed that choosing affluent customers only would be easier to achieve since number of the required customers of breakeven point with a ROI of 5 million is smaller than that of choosing both middle class and affluent customers. Moreover‚ as customer base grew‚ profits of selecting affluent customers only were bigger than those of selecting both middle class and affluent
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PRINCIPLES OF COST CONTROL 1.1 Introduction Cost is important to all industry. Costs can be divided into two general classes; absolute costs and relative costs. Absolute cost measures the loss in value of assets. Relative cost involves a comparison between the chosen course of action and the course of action that was rejected. This cost of the alternative action - the action not taken - is often called the "opportunity cost". The accountant is primarily concerned with the absolute cost. However
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To: From: Subject: Shamrock manufacturing Date: The Shamrock Manufacturing Chicago plant manager‚ Sean Fitzpatrick is contemplating replacing a large piece of manufacturing equipment. Mr. Fitzpatrick is also inline for a promotion to Shamrocks larger Houston plant within the next year‚ and is hesitant to make any decisions that will reduce short-run operating income and his performance evaluation. While the prospective replacement equipment promises to reduce cash operating costs‚ it costs
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Discussion Questions for Starbucks Case The discussion questions below will be the focus of the in-class case discussion. Try to answer them with as much detail as you can. Write down your answers and bring them to the class for discussion. Starbucks operates in the retail coffee market. In the home‚ it has 4% share specialty coffee. In the food service channel‚ it has 5% share. In the grocery stores‚ it has 7.3% in the ground coffee and 21.7% in the whole beans category. 1. What is Starbucks’
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variable costs of $500‚000 and outsourcing will have no fixed costs with variable costs of $300‚000. These figures can be input into the breakeven cost volume analysis module in POM for Windows and it can be determined that the best option for Shuzworld is to purchase new equipment. This is recommended as the best option due to the data received from the breakeven
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Intermediate piano/2B October 8‚2013 Ah-Leek Mitchell Multi-Song Review Max Schneider covers “Breakeven”‚”Treasure”‚And “ Waiting on the world to change” Treasure:http://www.youtube.com/watch?v=ulgiMCCDRoA&list=PLIu9b2uUt31OMfZ1S0SgwR94v2NBCGRJx Breakeven:http://www.youtube.com/watch?v=WKcVt1Cn5BI&list=PLIu9b2uUt31OMfZ1S0SgwR94v2NBCGRJx Waiting on the world to change: http://www.youtube.com/watch?v=a0WDppVEpRo&list=PLIu9b2uUt31OMfZ1S0SgwR94v2NBCGRJx I’m
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