480 (U) Total sale mix variance= $39‚600 (U) (ii) Golf Cart = (22‚000 – 22‚800) x (4‚788/22‚800) x 134 = $22‚512 (U) Mobility vehicle = (22‚000 – 22‚800) x (18‚012/22‚800) x 164 = $103‚648 (U) Total sale quantity variance= $126‚160(U) b. Based on above analysis‚ there are unfavorable total sale mix variance of $39‚600 and unfavorable
Premium Marketing Sales
to find a method for the consultants to structure their advice and consulting reports. Nowadays every McKinsey Consultant is trained to learn and apply this method and it is also used by many other consulting companies worldwide. Consulting Methodology made the Minto Pyramid Principle an essential part of the Issue Based Consulting training program. Together with some other techniques Issue Based Consulting is the ultimate consulting toolkit. This white paper explains briefly what the Pyramid Principle
Premium Logic Reasoning Inductive reasoning
The selling price and cost per unit are shown below: Selling price $200 Costs: Direct material $35 Direct labor 50 Variable overhead 25 Variable selling expenses 25 Fixed selling expenses 15 150 Unit profit before tax $ 50 Management is evaluating the alternative of performing the necessary customizing to allow Electron Control to sell
Premium Economics Business cycle Macroeconomics
for energy efficiency is having many homeowners in Dallas contemplate whether to replace their roofing system. However‚ roof replacement or repair might seem to be simple and straightforward on the surface‚ but there are actually a number of factors to consider before investing in such type of projects. Since replacing the roof is an expensive investment‚ it is certainly worth extra time and effort in considering the latest trends in roofing in Dallas and other factors that would guarantee the best
Premium
Evaluating Training Debra Wilcox Johnson Johnson & Johnson Consulting “Learning new behavior – new or enhanced skills – is the most powerful outcome of training. Behavioral change is the most difficult outcome to achieve‚ but may be the most important.” Evaluating the outcomes of training is a challenging task. The goal is to assess changes in three areas: knowledge‚ attitude‚ and behavior. Acquiring knowledge–concepts or facts–ranges from orientation to becoming an expert. Changing
Premium Evaluation Skill Psychology
Management Consulting: A Guide to the Profession The consulting process An overview During a typical consulting intervention‚ the consultant and the client undertake a set of activities required for achieving the desired purposes and changes. These activities are normally known as “the consulting process”. This process has a clear beginning (the relationship is established and work starts) and end (the consultant departs). Between these two points the process can be subdivided into several phases
Premium Management Management consulting Consultant
Useful Tools and Techniques for Performance Consulting Many researchers have developed experiments within several organizations that demonstrate the right approach to effective performance consulting. Bell and Jones (2008) reported that "Research and theorizing recognizes that a manager’s identification and judgment of a moral problem is a subjective‚ socially constructed process that can be influenced by principles‚ theories‚ and values"(p. 503)
Premium Management
Solberri Hotel January 20 2012 This report is in response to the request by Solberri hotel group for a review of its facing issues and identification of possible solutions. Consulting report STATE OF AFFAIRS Solberri is a group of resort hotels registered as a listed company with 12 resort hotels in Europe. Established in the 1980s‚ it had run successfully until 2003 and also incurred losses in 2005 and 2006. To improve the situation‚ Solberri implemented strategy changes to the
Premium Hotel Financial ratio Financial ratios
The tert-butyl group has been broadly used to protect functional groups in natural product synthesis such as amino acid‚ peptide and protein chemistry [1]. The tert-butoxycarbonyl (BOC) group is known as protecting group for amides in organic synthesis. The introduction of BOC group improves the solubility of organic precursors and their processability in organic synthesizes [2]. The methyl substituted pyridine derivatives were widely reported for their various biological activities such as anxiolytic
Premium Protein Bacteria Amino acid
three groups that can be used with couples or families is psychoeducational groups. Psychoeducational groups provides support to particular areas where couples or families may be lacking in (Corey‚ Corey & Corey‚ 2014). A key element of these groups provides structured skill building exercises (Corey‚ Corey & Corey‚ 2014). Psychoeducational groups are becoming readily available in health and mental care facilities and schools (Corey‚ Corey & Corey‚ 2014). Substance abuse prevention group falls
Premium