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    1. Effective Interest Rate on the new 10% debentures = 14.318% For the 10% debentures‚ the market value of 1 share is $19.5 (given) The equivalent of this is a cash offer of $3/share and a 10% subordinated debenture of face value of $23. So the PV (10% subordinated debentures with FV $23) = $19.5 - $3 = $16.5 The effective interest rate (yield) on the above is that interest rate ‘r’ that gives the following PV (Per period payment of ($23*5% i.e. $1.15) over 40 periods @ r) + PV

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    Barco Projections Systems (A) A Harvard Business School Case Table of Contents: Barco Projections Systems (A) 1 A Harvard Business School Case 1 1. External Situation Analysis 3 1.1. The Market 3 1.2. Growth 3 1.3. Competition 3 2. Internal Situation Analysis 4 2.1. The Company 4 2.2. Current Situation and causes 4 2.3. SWOT Analysis 4 3. Marketing Strategy 5 3.1. Product and R& D Strategy 5 3.2. Pricing Strategy 5 3.3. Life Cycle Strategy 6 3.4. Sales and Distribution Strategy 6

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    HARVARD BUSINESS SCHOOL EXCEL COURSE All Masters programs in the Lindner College of Business involve coursework that presumes facility with spreadsheets. In Statistics‚ Managerial Accounting‚ and Financial Tools‚ spreadsheets are indispensible tools. In a host of other classes they enable superior analysis‚ organization‚ communication‚ and planning as well. Therefore‚ before starting coursework in any Masters program‚ students must PASS the On-line Introduction to Spreadsheet Modeling Course available

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    Salem Telephone Company

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    Salem Telephone Company-Case Study Peter Flores‚ President of Salem Telephone Company‚ believes that a computer subsidiary company (Salem Data Services) appears to be unprofitable. And because of this‚ he must decide and determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability by using the Break-Even point analysis. But before we come out to any solutions‚ we must discuss Salem Data Services accounting report

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    Riverbend Telephone Company The Riverbend Telephone Company is experiencing growth and had previously tried outsourcing some of its installation work to handle the overflow above its capacity. This was unsatisfactory‚ and so to accommodate the new customers‚ RTC needs to obtain a new maintenance truck and crew. It is considering whether leasing or buying the new truck necessary to their operations is the preferable method of investment. Question 1& 2 Without considering financing the

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    Case Study #1. Salem Telephone Company 1. Variable expenses: Power (the more hours sold‚ the more energy consumed) The hourly personnel (operations) works only when the computers are in operation Fixed expenses: The rent has to be paid despite any level of production ($8‚000 monthly) The custodial services depend on Salem Telephone’s estimated space‚ they are independent from the revenue of the Company The computer leases were acquired to run the business (before it was actually started

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    Memo Re: Salem Telephone Company‚ Salem Data Services Accounting Analysis Salem Telephone Company recently established Salem Date Services‚ a computer service subsidiary of the telephone company. The new subsidiary was established in efforts to earn the company increased revenues in order to relieve pressure to increase rates for the regulated telephone company. Salem Data Services accounting has shown profit loss for the subsidiary over the past three months. Peter Flores‚ president of Salem

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    Riverbend Telephone Company has determined that they need a new maintenance truck and crew. Looking at the options they obtained 4 bids from truck dealers. They are expecting the truck to have a working life of five years. We looked at both options and believe that purchasing a new truck is the most cost effective when looking at keeping the truck for five years. The best offer for a lease is $7‚200 a year with a total present value of $36‚000. The best offer for purchasing a truck is $24

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    revenue hours. All other costs are fixed with respect to revenue hours. With higher fixed cost‚ Salem Data Services has a higher leverage and is therefore riskier. 2. ($7‚896 + $1‚546) / 329 hours = $28.70 / hour. For every hour spent working‚ the company spends 28.70 dollars. 3. Intracompany Commercial Total Number of Hours (a): 205 138 343 Revenue (a x b): $82‚000 $110‚400 $192‚400 Variable Costs (a x c): ($5‚883.50) ($3‚960.60) ($9‚844.10) Contribution Margin: $76‚116.50

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    Cited: Moon‚ Youngme and Herman‚ Kerry. Aqualisa Quartz: Simply a Better Shower. Case. Boston‚ MA: Harvard Business School‚ 2002.

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