Paper P9 – Management Accounting Financial Strategy Post Exam Guide May 2006 Exam Examiner’s General Comments The performance on Paper P9 was extremely disappointing. Many candidates appeared to have done little preparation. It was noted in the November 2005 Post Exam Guide that many candidates demonstrated poor knowledge of even quite basic financial calculations and that their grasp of many basic concepts was also limited. These weaknesses are still evident in May 2006. A further weakness was the
Premium Net present value
Restaurant Industry: Chipotle Mexican Grille‚ Inc. TABLE OF CONTENTS Chipotle Overview 3 Industry Overview 3 Key Macro External Forces 4 Five Competitive Forces 4 Major Factors Causing Fundamental Changes 4 External Analysis 4 Key (or Critical) Success Factors 4 APPENDIX – 1 4 APPENDIX – 2 4 External Factor Evaluation (EFE) Matrix 4 APPENDIX – 3 4 Competitive Profile Matrix (CPM) 4 APPENDIX – 4 4 APPENDIX – 5 4 Content Topics 4 Bibliography 18 Chipotle Overview
Premium Fast food Fast food restaurant Chipotle Mexican Grill
One way that Chipotle markets its organization is their campaign to serve food/meat that is natural; purchased from good sources that do not use hormones through their raising process. *Finance/Accounting – This is the money portion of any business. This department would be responsible for accounting for the money going out and coming in. In Chipotle‚ obviously the sales generated money would be spent on leasing restaurant spaces
Premium Marketing Management Business
EM6602 Accounting for Decision-Making and Control Microsoft’s Financial Reporting Strategy (HBR 9-100-027) Team Members Toh Wei Hong‚ Prashant Trivedi‚ Preethy Varadarajan Question 1 The difference between Microsoft’s market value and book value is primarily due to unrecorded intangible assets such as brand value‚ customer loyalty‚ human capital‚ and commercial advantages such as long-term contracts and market dominance. These intangible assets confer Microsoft a tremendous edge over its
Premium Management Strategic management Marketing
Financial strategy & results over the last three years of Carluccio’s plc In the Profitability area In this company the sales has a heath development and risen about 10 %‚ but the profit of this company hasn’t risen and have a short decline. Gross Profit Margins is a financial ratio which for evaluating a company’s core activities of profits. The gross profit Margins has remained relatively static over the three year period‚ but a little decline in 2007 Gross profit margins is 20
Premium Balance sheet Generally Accepted Accounting Principles Asset
Microsoft’s Financial Reporting Strategy Q1. What are the factors that likely explain the equity and its reported book value of equity? Question 1 2 3 4 5 6 1999 Market Capitalisation: USD 460 Billion Book Value: USD 28 Billion MVE more than 16 times of BVE! Factor 1 Question 1 2 3 4 5 6 Intangible Assets • BVE does not reflect certain intangible assets’ value such as brand‚ customer loyalty‚ and human capital – Likely to provide tremendous earnings growth
Premium Balance sheet Revenue Generally Accepted Accounting Principles
Chipotle is known for their delicious burritos‚ bowls and tacos that are filled with all natural ingredients. They claim to not use any artificial flavors or fillers whatsoever. They get all of their healthy ingredients from local farms and not factories. They were also the first national restaurant chain to disclose the GMO ingredients in their food. And now they claim to not use any ingredients that are GMO. Chipotle looks and seems like the best and healthiest “fast food restaurant” that there
Premium Ethics
Finance Theory & Financial Strategy By Stewart C Myers How do firms integrate strategic planning and financial analysis? It appears to be somewhat haphazard in many cases. Senior management sets a direction‚ vision and mission statement based upon who the firm is now and how it has evolved. Then sets the firm’s course based upon their ideas of who they are and who they may wish to become. The finance department that handles the financial planning and analysis may support the strategic initiative
Premium Investment Finance Generally Accepted Accounting Principles
Chipotle Case Analysis Introduction Tell the reader what the case analysis is going to discuss. There should be very little background information here as the reader is already familiar with the case. Analysis Core Competencies A core competency in Chipotle lies in their vision to ‘Change the way people think and eat fast food’. Chipotle was able to draw a much different concept than most other fast food chains. Through leadership and guidance of their founder Steve Ells‚ Chipotle has been able
Premium Fast food Fast food restaurant Hamburger
Chipotle Mexican Grill (CMG) was founded in 1993 by one of the visionary called Steven Ells. The vision was not born in his heart in one night‚ but rather he had planned to work in the restaurant while he was in college. Before he owned his first small restaurant called “taco shop” in Denver‚ he was hired and worked for two years as sous chef in one of the restaurant which is located in San Francisco. His goal was to reinvent Mexican food all over the country and feed healthy organic foods to the
Premium