About the Companies 1.1 Cerebos Pacific Limited (CPL) Cerebos Pacific Limited (CPL) is a manufacturer and distributor of health supplements‚ Asian and Western food‚ and beverages to market throughout Asia and Australasia. The company’s products include its flagship BRAND’S chicken essence‚ other health supplements‚ coffee‚ sauces‚ canned products and desserts. BRAND’S® will celebrate its 175th Anniversary in 2010‚ with significant milestones underlined by the opening of new state-of-the-art manufacturing
Premium Financial ratios Financial ratio Inventory
Financial Statement Analysis Assignment 1 This assignment is designed to get you to locate the annual report for a company and become familiar with the contents of an annual report and analysis of the financial statements. You are required to obtain the 2011‚ 2012 and 2013 annual reports of Square Pharma Ltd. and then answer the following questions. Question 1 Describe the principal activities of Square Pharma Ltd (hereafter Square). Name the members of Square’s board of directors and
Premium Balance sheet Financial statements Corporation
5. At a price of $600 to the large contractor and 25% market share (and that your production equals your sales in units‚ create a proforma income statement (contribution method). What is the total profit? 6. What price results in breakeven ($0 profit) if you sold and produced 12‚000 CMI pads? 7. At a price of $400‚ how many units must be sold to breakeven at the 9‚000 unit production rate? 8. For question #7 above‚ at a price of $400‚
Premium Generally Accepted Accounting Principles Price Gross profit margin
Job/Performer Level The job/performer level contributed to the lower gross/profit margin at the expense of the company based on the overtime having to be used to fulfill the quota needed per day. The turnover of employees resulted in machines without operators on a normal schedule‚ resulting in excessive overtime to maintain the daily need for production. The turnover started approximately six months ago when the merger of the two companies was in discussion. The fear of closing one of the facilities
Premium Employment Gross profit margin Management
decision is expected on this topic. Problem Identification Superior Supermarkets (SS) in the Centralia market are being faced with a potential loss in market share as reflected in the last two quarters of declining revenue‚ even though the net profit margin was only slightly lower than the budgeted target. It is proposed that the three stores in the Centralia area implement an ‘Everyday Low Pricing’ program to better position itself competitively‚ reduce operating costs‚ and cater to the growing
Premium Marketing Gross profit margin Price elasticity of demand
All Firms Should Produce at MR=MC In economics‚ the point of profit maximizing and loss minimizing is called MR=MC. This point is where marginal revenue equals marginal cost‚ meaning that cost does not exceed revenue and revenue does not exceed cost. This is a profit-maximizing zone‚ meaning that total cost is not the lowest‚ but is farthest away from the total returns. The optimal point of production for the firm is at the point MR=MC. Marginal revenue is defined as the change in total revenue
Premium Marginal cost Economics Profit maximization
BUSI 497 Corporate Strategy Case Questions: #11 Sara Lee Corp 20 points; due Thursday‚ March 7‚ 2013 Sara Lee Corporation uses primarily a related diversification strategy. Note that questions 5 and 6 will be discussion only; no written answers required. 1. (Yair) Prepare a weighted industry attractiveness assessment similar to Table 8.1 on page 169. See Table 1 below as a template. Based on your table‚ what are your conclusions regarding the industries Sara Lee has chosen? For use
Premium Profit Financial ratios Profit margin
Accounting systems can provide enormous amounts of information‚ including full profit statements‚ balance sheets and details of outstanding debtors‚ creditors and stock-holding levels. Sometimes they produce so much information that owner-managers cannot cope and prefer to ignore them. In fact‚ most small firms can be controlled by monitoring‚ on a timely basis‚ just six pieces of information that tell the owner-manager different‚ but vital‚ information on the performance of the business. These are
Premium Profit margin Generally Accepted Accounting Principles Balance sheet
the business of transportation of crude palm oil (CPO). It was in a niche market because of high demand in delivering the CPO from the mills to the refineries. In addition‚ due to this reason‚ the industry players were rewarded with high gross profit margin which ranged on 35% - 45% with low administrative overheads. However‚ as PHSB involved in service industry‚ high cost of sales was inevitable in the operations. This issue created higher competitiveness in the market because the industry players
Premium Costs Variable cost Generally Accepted Accounting Principles
and how they are calculated‚ giving example calculations to illustrate these terms using 2012 accounts from J Sainsbury’s Plc & Wm Morrison Supermarkets PLC. For the purpose of the Accounting Term Like for Like Sales Sales Per Square Foot Profit Margin Return on Capital Employed Asset Turnover Stock Turnover Creditor Payment Period Quick Ratio Gearing Ratio Price Earnings Ratio Type Trading Performance Measures Profitability Ratios Efficiency & Effectiveness Ratios Liquidity Ratio Gearing
Premium Financial ratios Revenue Gross profit margin