Case Study - 4. Superior Manufacturing Company Description: The Superior Manufacturing Company received a net loss income statement for a good business year (2004). The Company has only 3 products and lots of competitors with similar products. The manager thinks the product 103 should be dropped for its high cost which could not be cut down‚ and the product 102 has an increasing demand. Also‚ the managers want to make a price reduction. However‚ they find that the costs are too high to support the
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Administrative 1783 0 1783 Depreciation 3658 3658 0 Interest 539 539 539 Total Fixed Expenses 15988 7195 -4933 Net Operating Loss -2262 -7195 -4933 According to above‚ Superior will suffer operating more loss of $4‚933‚000 if it drop project 103.Therefore‚ the company should keep Product 103. Q.2 Should Superior lowers as January 1‚ 2005 its price of product 101? To what price？ Variable Cost (VC) Fixed Cost (FC) Compensation Insurance 0.39 Rent 0.88 Direct Labour 6.06 Property Taxes
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3. Why did Superior improve profitability during the period January 1 to June 30‚ 2005? How useful was the data in Exhibit 4 for the purpose of this analysis? As we know from the case‚ the Superior is implementing the standard cost system which was introduced in early 2005---“Next year’s standard costs were last year’s actual per unit costs adjusted for anticipated cost changes”. By looking at Exhibit 2 and Exhibit 4‚ we could compare the level of all the costs under the items. The applicable
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Are We Really Superior? For centuries humans have being considered as the superior specie‚ due to evolution humans are supposed to be the smarter‚ better and superior kind‚ but are we really the superior specie. We are destroying the habitats of the “inferior” specie; we are not only leaving them without homes but worse of all. We are using for ENTERTAINTMENT. We are making them do tricks for us‚ we are using them to get money; we are holding them captive; in places like zoos‚ circuses and aquariums
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Anterior Superior Iliac Spine‚ or‚ ASIS for short a) b) c) Figure 1. a)Anterior view of the torso with Anterior superior iliac spine of both sides circled in yellow‚ b) torso with location of both sides of ASIS relative to muscles above and tendons below‚ c) location of ASIS identified. a) b)
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the people which is termed as superior singing method program. People will be busy in their day to day activities and cannot spend enough time for singing. The one who has passion for singing can use this superior singing method. Each user can purchase this and sign-up for further usage of the package. Each and every individual has the potential to learn how to sing. Everyone have their favourite songs and many will be singing but may be not in a rhythm. This superior singing method review gives the
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yet fundamental core element of the army as a whole is respect towards your superiors. Respect is necessary within any entity to project the proper and acceptable levels of cohesion needed to function. Not only must one project the appearance of respect‚ but truly understand what respect means. Since respect can be defined as holding regard or esteem for someone or something‚ a person must better understand their superiors and surroundings in general. However‚ due to circumstances within each relationship
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Lake Superior Lodge Report Neeraja Shanker‚ Luciano Lu‚ Bradley Silveira Presented to: Chris Maziarz Table of Contents Executive Summary Foundation Identify the Problem Stakeholders Decision Analysis Internal External Consumer Analysis Competitor Analysis Alternative Marketing Strategies Recommendation Expected Results Implementation Marketing Mix Product Place Price Promotion Timeline Implementation 3 4 4 4 4 5 5 6 6 7 7 8 9 10 11 11 11 11 12 14 Appendix
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Walters decision to keep product 103? 3 Analysis of Profit and loss statement 4 Sensitivity analysis 6 Strategic scenarios 8 Q2) Should superior lower as of January 1‚ 2006 its prices of product 101? To what price? 10 Q3) why did Supreme improve profitability during the period of January 1 to June 30‚ 2005? 13 Analysis 14 Q4) why is it important that Superior has an effective cost system? 17 What is your overall appraisal of the company’s cost system and its use in report to management 18 List
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Men are Superior to Women for the Appellation of ChineseThe cultures in china‚ Men are stereotyped as a muscular‚ tough‚ and strong figure. Until now‚ the positions of men are still the same. In the traditional Chinese point of view‚ they deem that men are better. I don’t deny this opinion because I am a man. As a result‚ my assumptions for the man culture in china in the following aspects‚ parental training‚ education and social expectations. First of all‚ in my country‚ parents or grandparents
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