Natureview Farm Case Analysis – 5 November 2013 Natureview Farm is the leading manufacturer of refrigerated cup yogurt in the natural foods channel. From its founding in 1989 through 1999‚ Natureview grew its revenues from less than $100‚000 to over $13M by selling only 8oz and 32oz yogurt cups. However‚ in 1997‚ in order to fund strategic investments‚ Natureview received an equity infusion from a venture capital firm‚ which needs to cash out of its investment‚ forcing Natureview to either
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INTRODUCTION Introduction of Ghee/Oil Industry G hee industry was introduced in the sub continent in mid thirties‚ and since then it has grown tremendously in face of all environmental hazards. It has been subjected to serious edible Oil shortages‚ government inconsistent policies and severe variations between demand and supply in the domestic market. The country which was self sufficient in edible Oil production (0.154 million MT)‚ till 1960‚ and paying not a single dollar against the
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product 101 is Hilton Manufacturing Company’s most profitable product. But‚ in comparing the net profit margins for all three products in 2003 and the first half of 2004 (combined net profit margins: 101 = 2.04%‚ 102 = 5.11%‚ 103 = -12.11%)‚ product 102 appears to be the most profitable product in the Hilton Manufacturing Company. 4. Product 102’s significant increase in sales and net profit margin were two major contributing factors to the company’s return to profitable operations in the period from
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the overall performance of a store. Thus‚ it is very difficult to use one single measure to evaluate the performance of a store. For example‚ a store manager could easily increase sales and inventory turnover by lowering prices‚ but the gross profit margin would be affected as a result. Thus‚ managers must aware how their actions would affect multiple performance measures. There are three main types of performance measures‚ namely‚ input measures‚ output measures‚ and productivity measures. Input measures
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Sales per period 1‚000 units Selling price $40 per unit Variable manufacturing cost $12 per unit Selling expenses $5‚100 plus 5% of selling price Administrative expenses $3‚000 plus 20% of selling price 3. The margin of safety would be: A) $18‚000. B) $28‚560. C) $24‚000. D) $10‚000. E) None of the above. 4. The salaries of a manufacturing plant’s management are said to arise from: A) unit-level activities. B) batch-level activities.
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Financial District Branch James McGaran was manager of the most important of the 31 branches in the Los Angeles area. Located in Los Angeles’s financial district‚ James’s branch had a staff of 15 people‚ revenues of $6 million‚ and $4.3 million in profit margin. The customer base was very diverse. Individual customers ranged from people who worked in the financial district with sophisticated retail banking needs to less informed individuals banking for convenience. Business customers were sophisticated buyers
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cost Therefore‚ contribution margin for each DRG is calculated as follows: Figures (/unit) DRGM DRGJ DRGP Sales (in $) 1700 2600 900 Less Variable cost ($) (1000) (1200) (600) Contribution ($) 700 1400 300 Required time in hours 2 5 1 Hence contribution per hour = $700/2= $350 $1400/5= $280 $300/1= $300 Weighted average contribution margin: Contribution margin; DRGM = (700/1700) ×100= 41.18%
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necessary to install an ABC system because all of their customer orders appeared to be equal in price to complete. In actuality‚ high profit margin orders were financially supporting low profit margin orders. The company needed a system that would accurately assign the costs of each order. Installing the activity based system illustrated the cost and profit margins on each sale showed a discrepancy. “Super Bakery is now able to track the profitability of each customer’s account and the performance of
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a typical customer in each of the four segments‚ in current dollar values? Compare these figures to the “Gross margin” figures in the original spreadsheet. What can you learn from this comparison? Solution 1 Following are the lifetime value of a typical customer in each of the four segments‚ in current dollar values. Segments / Segment description Customer lifetime value Gross margins Large accounts $78‚454 $63‚000 Large accounts‚ rebate $70‚769 $36‚000 Small accounts $10‚679 $10‚800 Small
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do not sell plastic rings only in France and continue to sell steel rings in other markets. In order to make good pricing decisions‚ Hans needs to identify what are the relevant costs in both steel and plastic ring and compare their contributing margin (CM). As the note in Table A‚ “OH was allocated on the basic of direct labor cost‚ and
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