Principles of Managerial Accounting 70-255-04 Classic Pen Company: Developing an ABC Model Submitted to: Peter Roth Submitted by: Jessica Bodnar 104042988 October 21st‚ 2014 Classic Pen Company are a low-cost producer of traditional blue and black pens. By adding red and purple pens they could add a 3% and 10% premium‚ respectively. Making the red and purple inks were more complicated but seemed more profitable‚ however their overall profit margins were going down
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INTRODUCTION The Classic Pen Company; originally producing Black and Blue Pens‚ decided to enlarge it’s product portfolio by introducing new products in the market. The sales prices are determined as %3 more for Red nd 10% more for Purple with an expecance of higher margins. With the coming products production started to cry out on the difficulties of producing the new red and purples stating that they need extra workload for production‚ planning and keeping track of the information. On the
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The Classic Pen Company A Case Analysis The Classic Pen Company – A Case for Activity Based Costing Introduction: • Low-cost producer of traditional Blue and Black ink pens • Profit margins of over 20% of sales • 5 years earlier- introduced Red Pens using same technology at 3% premium • Recently‚ introduced Purple Pens using same technology at 10% premium. Classic Pen Company – Issues facing the Management ISSUE 1 - Profitability While Red & Purple pens seem to be more profitable‚ overall
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of Computer Science of Engineering Laki Reddy Bali Reddy College of Engineering Mylavaram – 521 230. Abstract: I am now going to tell about P-ISM (“Pen-style Personal Networking Gadget Package”)‚ which is nothing but the new discovery which is under developing stage by NEC Corporation. At the 2003 ITU Telecom World exhibition held in Geneva‚ the Tokyo-based NEC Corporation displayed a conceptual $30
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RESEARCH PROJECT PROPOSAL 1 Eco Pen: Recycled Ballpoint pen Ink from Motor Oil Proponents: ACLAN JR‚ VIRGILIO P. ALDAMA‚ ALLIAH A. DE CHAVEZ‚ MYLENE JENVER E. MANGERON‚ AIRELL M. MASONGSONG‚ JOHN MICHAEL L. Colegio de San Juan de Letran - Calamba RESEARCH PROJECT PROPOSAL 2 Significance: Can you imagine how many historical documents were written with ink? What if ink were not invented? Probably we don’t have this idea or maybe this paper. Inks and oils
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vinegar Felt marker pens ruler 400 ml beaker pencil 10 ml graduated cylinder paper clip Water - H2O Safety: Wear goggles and apron during the entire lab. Clean up all materials and lab area. Procedure: 1. Define chromatography: 2. Gather materials for the lab. 3. Mark the filter paper with a pencil line 2.0 cm from the end of the paper. 4. Write the color of the felt marker in pencil at the top of the filter paper. 5. With a felt pen‚ make a dot on the middle
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Mike Sleadd piece titled Third Eye depicts as the title says third eye and the text in the drawing which assists as visual image makes the piece magnificent to perceive. The piece was made in 2004 with pen and ink on a paper. The piece is currently being exhibited at the Alice C. Sabatini Gallery for the show txt me and it is on loan from the artist. The piece represents text to communicate words to the viewer using readily apparent. The piece is 15 by 22 inches and Sleadd used a combination of blank
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personal kick his ass myself. I say making him laugh but holding a straight face so he knows I’m serious. You’re crazy miel. he says making me laugh. {2} te amo mi bebé. I say looking at the boy I raised for the past 4 years thinking I did good. Te amo Luna always. He says laying his head on my shoulder we sit in a comfortable silence for awhile. I hate to ruin the moment we’re having
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Russians had launched Luna 1 very successfully\ with the speech 25‚500 miles per hour. Sonny wanted to study calculus‚ and the BCMA decided to ask about the calculus class. At first‚ they did not allow to ask for open the calculus class‚ but then Mr. Tunner allowed to open the class with just 6 students for the BCMA‚ it was not good for Sonny that Dorothy also wanted to join and her grade was better than Sonny. The BCMA got a trouble that police doubted the rocket they made was the reason caused
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Currently Clique pens is stuck in a situation where they are competing with other pen brands including BIC‚ Scripto‚ Pentel‚ Pilot‚ Papermate‚ and Sharpie. The fight for shelf space is among some of the biggest retailers worldwide such as Wal-Mart‚ Target‚ CVS‚ and Kroger. Because of the immense power retailers hold in this market‚ companies like Clique need to make sure they are allocating their funds in ways that deem appropriate to stay on the shelves. Pens are a high profit and high-turnover
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