Bock‚ is not profitable and the company has a loss of $38.94 for each batch of bock that they sell. These losses were originally masked when SDM calculated their costs using a plant-wide allocation based on direct-labor hours. If they cannot make a profit from bock‚ either by reducing the cost to produce it‚ or by increasing the price at which it is sold‚ this product line may need to be eliminated. However‚ without knowing more about the market that they operate in this may cause further losses and
Premium Cost Costs Marketing
9/16/2012 1. Why was Dakota’s existing pricing system inadequate for its current operating environment? Profit margins varied based upon the size of the order‚ larger orders were more profitable than small orders. Based upon customer order size‚ prices should have been varied and the cost determination of the DOP should have been evaluated as it generated a loss. 2. Develop an ABC system for Dakota based on Year 2000 data. Calculate the activity cost-diver rate for each activity in 2000. a
Premium Profit Variable cost Costs
to predict the demand and the profit to choose the right supply chain. It must consider demand predictability‚ product life cycle‚ market standard response‚ product variety‚ and service. When products have a stable demand as milk ‚ brain ‚ basic products pattern and therefore are reasonably predictable‚ the planning of their supply is easy although the competition is intense and the profit is low. On the other hand are unpredictable products often carry higher profit; these products are innovative
Premium Marketing Management Supply and demand
2011 International Conference on Social Science and Humanity (ICSSH 2011) Language Learning Strategy Preferences of Iranian EFL Students Jahanbakhsh Nikoopour Mohammad Amini Farsani Jahangir Kashefi Neishabouri English Translation Studies Dept. IAU‚ North Tehran Branch Tehran‚ Iran e-mail: j_nikoopour@iau-tnb.ac.ir Foreign Languages Dept. University for Teacher Education Tehran‚ Iran e-mail: m_amini.farsani@yahoo.com Psychology Dept. University for Teacher Education Tehran
Premium Language education Second language acquisition Linguistics
to user Ryanair services instead. However‚ when we examine the cost structure‚ we see that even at 100% load‚ Ryanair’s Operating Profits are negative at I£ 98 ticket price per passenger. And even though the lowest price strategy might help Ryanair win more customers from competition and simulating demand from rail-ferry passengers‚ its over all Operating Profit margin may not improve drastically‚ unless Cost structure is revised and reduced. Assumptions for the Cost Leader strategy (Column
Premium Profit Aer Lingus Cost
x Ratings | = Values | Market size | 0.30 | 3 | 0.90 | Growth rate | 0.20 | 2 | 0.40 | Profit margin | 0.25 | 2 | 0.50 | Market diversity | 0.15 | 1 | 0.15 | Industry profitability | 0.10 | 1 | 0.10 | | 1.00 | 1 to 3 | 2.05 | Fanta USA Criteria | Weights | x Ratings | = Values | Market size | 0.30 | 3 | 0.90 | Growth rate | 0.20 | 2 | 0.40 | Profit margin | 0.25 | 2 | 0.50 | Market diversity | 0.15 | 1 | 0.15 | Industry profitability |
Premium Marketing Profit Cost accounting
school diploma‚ or has only finished high school‚ the income range will remain in the lower-middle range‚ which means that Hutch targets the biggest segment of potential customers. 2) Our primary objective moving forward involves increasing the profit by 10% before SG&A‚ overhead and taxes by either a) reallocate budgets for promotion and advertisement‚ b) change trade promotion strategy‚ or c) increase the price of our product. a) Since baking soda is not a natural traffic builder it needs
Premium Marketing High school The Profit
the organization. organization. 11-4 Responsibility Accounting Cost Cost Center Center Cost‚ profit‚ and investment centers are all known as responsibility centers. Profit Profit Center Center Responsibility Responsibility Center Center Investment Investment Center Center 11-5 Cost Center A segment whose manager has control over costs‚ but not over revenues or investment funds. 11-6 Profit Center A segment whose manager has control over both costs and revenues‚ but no control over investment
Premium Balanced scorecard Investment Rate of return
bank generates revenue through interest making on loans. Secondly‚ I conclude the variation in profit across customers. As reflected by my findings‚ customer contribution to the bank earnings was varied substantially. A small group of customers generated the profit several times more than that of the majority of the customer base. In our case‚ 10% of the customers generated 70% of Pilgrim bank’s profits. Based on the variation we observed‚ on the one hand‚ I recommend the use of stratified customer
Premium Variance Profit Arithmetic mean
EVA an MVA and how they are calculated and how they compare with traditional measures of a firm’s financial performance. A1: Economic Value added (EVA) is a financial performance method to calculate the true economic profit of a corporation. EVA can be calculated as Net Operating Profit After Tax minus a charge for the opportunity cost of the capital invested. EVA is an estimate of the amount that earnings differ from the required minimum rate of return for shareholders or lenders. The difference can
Free Economics Profit Rate of return