Case 9-4: Cost Volume Profit (CVP) Analysis and Strategy: The ALLTEL Pavilion The ALLTEL Pavilion in Raleigh‚ North Carolina is an outdoor amphitheater that provides live concerts to the public from April through October each year. The seven-month season usually hosts an average of 40 concerts with 12 year-round staff planning and managing each season. SFX Entertainment Inc. operates the pavilion. SFX is the largest diversified promoter‚ producer‚ and venue operator for live entertainment events
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better for B&L • Gives them financing (steady cash flow on promissory notes and profits) for other goods • Allows them to engage in other goods Advantages: Marketing resources immediately freed up to focus on the disposable contact lens market Lower SG&A expenses with new distribution plan Less inventory held by B&L for conventional lens‚ more in receivables Possibly lower distribution cost due to shipment consolidation (only shipped to distributor (32 of them) instead of shipping to final
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shift in LIFO-based inventory from 70% at December 31‚ 2010 to 65% at December 31‚ 2011? A decrease in the replacement cost for Cat’s inventories‚ or an increase in the obsolescence of Cat’s older inventories could cause a decrease in the reported total value of Cat’s inventories from year to year. 2. a. What is the best estimate of the replacement cost (or current cost) of Caterpillar’s inventory as of December 2011? b. Why would the company bother to provide information about this?
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Chapter 1 Introduction Background of the Study In an aim for an efficient & well-managed inventory management system necessities as today’s society the production of a store billing & management system that functions as an easy to check stocks & make a reservation of a costumers in what transaction needed of the costumer. They need to have an efficiently inventory management system makes it necessary considering that the same time is business in the making. This inventory management system
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Nash-Finch Company and Subsidiaries Inventory Analysis ACCT 6610/5610 1. Download a copy of Nash-Finch Company and Subsidiaries 2012 10-K filed with the SEC on February 28‚ 2013. You do not need to hand the 10-K in with your assignment‚ but you will refer to it in answering the questions below. 2. What does Nash-Finch do? Nash-Finch was established in 1885 and incorporated in 1921. They are the largest food distributor servicing military commissaries and exchanges in the US (in terms
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Although advertisement is one of the elements of the marketing mix‚ it is one that is vital for developing a product’s image‚ which then capture consumers’ attention and stimulate their desire to purchase. Successful advertising campaigns result from good ideas creatively presented to appeal to a contemporary audience. The foundation of Integrated Communication Marketing (ICM) lies in initiatives undertaken to communicate a product effectively to the market place. The different communication tools
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increase to $65 per shop hour‚ where revenue equals $366‚795. Given this new revenue amount‚ Blackstone will now account for 4.1%vii of CMR’s total revenues. Labor costs (at $16/hours) are $90‚288viii for the actual hours spent working. Material costs for Price 1 is $54‚681.64ix and $95‚366.70x for Price 2. Estimated cost of goods sold is $144‚969.64xi for Price 1 and $185‚654.70xii for Price 2. The contribution margin is for Price 1 is $65‚344.36xiii and $181‚140.30xiv for Price 2. Total
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RR Atletico Oaklawn Analysis 1 Requirement 1: What are the accounting issue(s) and the relevant components of the authoritative literature? The case focuses on a sales agreement with multiple deliverables. The critical issue is determining whether there are separate units of accounting in the sales agreement. In other words‚ should the multiple deliverables be accounted for as one unit of accounting or as two or more separate units of accounting? Guidelines that assist with evaluating sales
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and infectious disease‚ Boeing would need to weigh all considerations before making final decision to proceed the plan. In this case‚ we cautiously made assumptions when estimating cost of debt‚ commercial-defense beta ratio‚ risk free rate and risk premium. And finally estimated the project’s weighted-average cost of capita l(WACC) against the given internal rates of return(IRR). 2. Capital Budgeting Decision Rule According to detailed free cash flow forecast for the
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Assignment 2: LASA 2—Balanced Scorecard Report Cathy Jones Principles of Managerial Accounting Instructor Michelle Gonzalez July 19‚ 2012 Nordstrom‚ Inc.‚ an upscale department store chain which specializes in clothing‚ accessories‚ cosmetics and household furnishings‚ has hired you as a consultant to help them determine if their performance measures are supporting their company strategies‚ objectives‚ mission and goals. Nordstrom prides itself on providing quality service and high quality
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