Kodak Case Study and Analysis February 27‚2012 1. Has Kodak followed the same generic strategy before and after 1993? What do you feel is the best generic strategy for the digital imaging business? Printer industry? Prior to 1993 I would say that Kodak’s generic strategy was broad differentiation. They were a well established company in business for more than 100 years‚ had a very strong brand identity‚ very strong reputation for their research and development‚ and a very broad distribution
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Session 1 Average cost method Average cost= (Stock in $ + Purchases in $) / (Stock in units + Purchases in units) We use the average cost as the unit cost of OUT and for the end of AT HAND. In AT HAND‚ we only calculate the units‚ to valuate at the end at the average cost. COGS computation Cost of raw materials used in production Raw material beginning inventory Raw material purchased (Raw material ending inventory) = Raw material used in production Cost of good manufactured (finished)
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known as variances. Standard costing and the related variances is a valuable management tool. If a variance arises‚ management becomes aware that manufacturing costs have differed from the standard (planned‚ expected) costs. If actual costs are greater than standard costs the variance is unfavorable. An unfavorable variance tells management that if everything else stays constant the company’s actual profit will be less than planned. If actual costs are less than standard costs the variance is favorable
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Quiz 2 Answers (10 POINTS) Question 1 (2 points) The Hansen Company has 3 product lines of tires - X‚ Y‚ and Z with contribution margins of $3‚ $5‚ and $7 respectively. Management expects a sales mix as follows: 90‚000 units of tire X‚ 60‚000 units of tire Y‚ and 50‚000 tires of Z in September 2009. Hansen’s fixed costs are expected to be $552‚000 for the same month. 1. Determine the breakeven point in units for X‚ Y‚ and Z respectively 2. Determine the operating income at a total sales level
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1. Problem 10-23 Activity and Spending Variances a. Activity variance for end of March computation: FAB CorporationActivity VariancesFor the Month Ended March 31 | | | | | | Planning Budget | Flexible Budget | Activity Variances | Machine-hours (q) | 30‚000.00 | 26‚000.00 | | | | | | | | Utilities ($20‚600 + $0.10q) | $ 23‚600.00 | $ 23‚200.00 | $ 400.00 | F | Maintenance ($40‚000 + $1.60q) | 88‚000.00 | 81‚600.00 | 6‚400.00 | F | Supplies ($0.30q)
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11. A total variance is best defined as the difference between total a. actual cost and total cost applied for the standard output of the period. b. standard cost and total cost applied to production. c. actual cost and total standard cost of the actual input of the period. d. actual cost and total cost applied for the actual output of the period. 12. The term “standard hours allowed” measures a. budgeted output at actual hours. b. budgeted output at standard hours. c. actual output
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Case Summary 3 Problem Statement 3 Introduction 5 Question 1 7 Question 2 9 Question 3 13 Break-Even analysis 15 Variance analysis 18 Question 4 20 Case Summary Berkshire is one of the eight companies in threaded fasteners industry in New England. The company produces 3 types of metal fasteners (nuts & bolts)‚ including 100 series‚ the
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Individual Assignment Juliana Cardoso ACC 349 April 17‚ 2012 Dr. Armando Salas- Amaro Individual Assignment Ch. 8 E8-11 Allied Company’s Small Motor Division manufactures a number of small motors used in household and office appliances. The Household Division of Allied then assembles and packages such items as blenders and juicers. Both divisions are free to buy and sell any of their components internally or externally. The following costs relate to small motor LN233 on a per unit
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The authors report the results of three experiments that address the effects of health claims and nutrition information placed on restaurant menus and packaged food labels. The results indicate that when favorable nutrition information or health claims are presented‚ consumers have more favorable attitudes toward the product‚ nutrition attitudes‚ and purchase intentions‚ and they perceive risks of heart disease and stroke to be lower. The nutritional context in which a restaurant menu item is presented
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more equipment for brown oil because of competition. His alternatives are showing in the following table: Equipment Favorable Market $ Unfavorable Market$ Sub 100 300‚000 -200‚000 Oiler J 250‚000 -100‚000 Texan 75‚000 -18‚000 For ex‚ if ken purchases a Sub 100 and if there is a favorable market he will realize a provit of 300‚000. On the other hand if the market is unfavorable ken will suffer a loss of 200‚000. But ken has alwasy been very optimistic decison maker a) what type of decision is
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