CASE 14-2: TRIGO EXPORT CO.‚ LTD. The pricing of products for export sale is covered here‚ with logistics practices and costs having considerable influence. Question 1: Ziola’s export packaging materials consisted of at least 40% recycled contents. Should this be mentioned in the quotation given to the potential Brazilian buyer? It would not hurt in case somebody reviewing the bid happened also to be interested in environmental protection. However‚ note that they are buying tractors to use in
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accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. Prior to 1984‚ the Corporation used principally accelerated methods for its U.S. operating plants. The cumulative effect of this change‚ which was applied retroactively to all assets previously subjected to accelerated depreciation‚ increased net income for 1984 by $11.0 million or $.93 per common and common equivalent share. The changes as defined in Note 2 are as follows: a) Harnischfeger computed depreciation
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613 Chapter 3: Harnischfeger Case 1. Identify all the accounting policy changes and accounting estimates that Harnischfeger made during 1984. Estimate‚ as accurately as possible‚ the effect of these on the company’s 1984 reported profits. Harnischfeger made the following accounting policy changes and accounting estimates during the year 1984. There was a change in the recognition of some types of sales. This resulted in a change in sales calculation. Harnischfeger incorporated products
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Strategic Management (Spring 2013) Case Analyses—Schedule‚ Format‚ and Required Items Per the syllabus‚ p. 4-5‚ you must submit three (3) written Case Analyses. Each of these case analyses (papers) is worth a maximum of 100 points. Below the cases are grouped into UNIT 1‚ UNIT 2‚ and UNIT 3 case options. You must complete one (1) case paper from EACH of these Units (3 case papers total). No late cases will be accepted for a grade. NOTE: The first case appearing on the Course Schedule (Feb
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1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. In 1984‚ the Corporation has computed depreciation expense on plants‚ machinery and equipment using the straight-line method for financial reporting purposes. Prior to 1984‚ the Corporation used principally accelerated methods for its U.S. operating plants. 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change
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estimates that Harnischfeger made during 1984. Estimate‚ as accurately as possible‚ the effect of these on the company’s 1984 reported profits. • Refer to Note 2‚ Harnischfeger included in net sales products purchased from Kobe Steel. Also‚ Financial Statements of certain foreign subsidiaries were included on the basis of their fiscal years ended 31 July 1984. Although it had no significant impact on net income‚ it did increased net sales by $5.4 million. • Also from Note 2‚ Harnischfeger had changed
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to identify whether there is common agreement in the literature on warehouse design approaches and thus whether some basic steps could be used as an overall framework in the warehouse design process. III. Objectives The main issue regarding the case company of this study is to find ways to improve warehouse cycle times through reorganization of order processing and materials handling activities. The primary objective of this study is to construct a warehouse design framework for cycle time
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HERNISCHFEGER CORPORATION CASE ANALYSIS 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements In 1984 they changed the depreciation method from accelerated methods to the straight-line for financial reporting purposes. This change included a adjustment of the residual values on certain machinery and equipment. They also included the products purchased from Kobe Steel‚ LTD and sold by them in their net sales. Moreover‚ they
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Case Study: The Corporation 1. In the mid 1800s the corporation emerged as a "legal person" by way of maneuvering in the legal system. For the next 100 years we saw the rise to dominance of the corporation. The corporation created unprecedented wealth but at what cost? The externalities of corporate operations are responsible for countless cases of illness‚ death‚ poverty‚ pollution‚ exploitation and lies. Voice your opinion on this. Who Is Responsible for regulating these Corporations?‚ The Government
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Stryker Corporation Deciding whether to keep outsourcing or in-source PCBs Stryker Corporation has 3 different options regarding the supply of needed PCBs. Option 1: contemplates the fact of keeping the same suppliers but with significant changes in order to assure continuous supply of PCBs and quality. No investment is needed. Option 2: establishing a partner with a single supplier. This way there would be a sole supplier for Stryker established in a new facility near them‚ this would give
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