Excel Assignment #2 Preparing a Contribution Margin Income Statement and Operating Leverage Summer 2013 1. Assume that a company is budgeting to sell 2‚500 units of a product at a selling price per unit of $32. The variable cost per unit is $26 and total fixed costs are $5‚000. REQUIRED Prepare a contribution margin income statement and calculate operating leverage. 2. Suppose the company is unsure exactly how many units they will sell. As such‚ their marketing department has provided
Premium Variable cost Management accounting Costs
categorize retailers are the Census Bureau‚ Number of Outlets‚ Margin versus Turnover‚ Location and Size. The number of outlets include chain stores‚ the standard stock list‚ the optimal stock list‚ channel captain‚ and private label branding. Margin versus turnover included gross margin percentage‚ gross margin‚ operating expenses‚ inventory turnover‚ high-performance retailers‚ low margin/low turnover‚ low margin/high turnover‚ high margin/low turnover‚ and high
Premium Retailing Marketing Shopping mall
The Energy of the Future The United States of America is in desperate need of an alternate energy source. One such alternate source is nuclear power. Nuclear power is a form of energy produced by an atomic reaction‚ which is capable of producing an alternative source of electrical power‚ replacing the energy currently supplied by coal‚ gas‚ or oil. This will help the United States move away from burning fossil fuels and potentially reduce overall pollution. Nuclear power has the potential to be
Premium Nuclear power Energy development Coal
Developing strategic thinking as a core competency Ingrid Bonn Graduate School of Management‚ Griffith University‚ Queensland‚ Australia Keywords Strategic planning‚ Core competences‚ Management development Introduction My research interest in strategic thinking started in 1993 when I interviewed 35 senior executives for a longitudinal study on the changes in strategic planning and strategic management in large organisations between 1982 and 1993. These senior executives were responsible
Premium Strategic management Management Organization
Voices rise in the caves. They get jumbled into the air‚ but can be heard from miles back. Inside‚ people are yelling and screaming at each other‚ throwing stuff and kicking. FIghts erupt and get out of hand‚ with guys punching‚ and girls pulling each other’s hair. Turmoil‚ mayhem‚ chaos have all broken out into the hot air of the island. Unknowingly‚ a thud of thunder rumbles in the distance. ~ Catherine Tears fall down my face as I run through the tunnels and out towards the night. I cannot
Premium My Name Is Tears My Name Is Earl
Alternative Drink industry analysis 1. Do a complete five-forces analysis of competition in the global alternative drink industry‚ then tell me which of the five competitive forces is strong‚ weak‚ and why. Especially in the force of rivalry (one of the 5 forces)‚ you must identify the market size‚ growth rate‚ profit margins‚ what are the main categories in the alternative drink industry‚ who are the major competitors and their
Premium Coca-Cola Soft drink Drink
www.businessmonitor.com 2013 pHiLippineS food & drink report INCLUDES BMI’S FORECASTS iSSn 1749-2882 published by Business Monitor international Ltd. PHILIPPINES FOOD & DRINK REPORT 2013 INCLUDING 5-YEAR INDUSTRY FORECASTS TO 2017 Part of BMI’s Industry Survey & Forecasts Series Published by: Business Monitor International Copy deadline: December 2012 Business Monitor International Limited 85 Queen Victoria Street London EC4V 4AB UK Tel: +44 (0) 20 7246 5162 Fax: +44 (0)
Premium Retailing Food Supermarket
Chemistry- Sports Drinks Sports drinks are beverages‚ whose soul purpose is to assist athletes replace water‚ electrolytes and energy after training or competing‚ though their efficacy for that purpose has been questioned‚ particularly after exercise. Electrolyte is a medical term for salts‚ specifically ions. Electrolytes are crucial because they are what your cells use to maintain voltages across their cell membranes and to carry electrical impulses across themselves and to other cells. When
Premium Drink Sports drink Electrolyte
In the essay “In Praise of Margins” Ian Fraizer upholds the importance of margins as “a higher sort of unpurpose” (Fraizer 45) defined by his time in “the woods” (44). Fraizer and his friends spent most of their time in their margins also known as stomping ice in “the woods”. Fraizer says that marginal place and activities are “the most important kind” (46) because they are “where you can try out odd ideas”. Margins could be visiting a park‚ a friend’s house‚ a dance studio or even a football field
Premium
had the objective to find hidden profits and losses contained in their current accounting system. The old system did not fully disclose how their costs were applied to the sales accounts. The goals are very sensible as they will allow them to move forward with the proper information. 2. Why did Ridderstråle feel that the previous cost system was inadequate for the new strategy? The new strategy/system was needed “to promote high-margin products to high-profit customers.” The old system didn’t
Premium Profit Revenue Profit margin