Cited: Moon‚ Youngme and Herman‚ Kerry. Aqualisa Quartz: Simply a Better Shower. Case. Boston‚ MA: Harvard Business School‚ 2002.
Premium Marketing Plumbing
James Whittle Salem Telephone Company Case Study 9/29/2014 1.) The variable costs in Exhibit 2 are Power and Hourly Personnel Wages as the costs fluctuate from month to month and are driven by the revenue hours for the company. The fixed costs in Exhibit 2 are Rent‚ Custodial Services‚ Computer Equipment Leases‚ Computer Maintenance‚ Computer Depreciation‚ Office Equipment and Fixtures Depreciation‚ Salaried Staff Wages‚ Systems Development and Maintenance‚ Administrative Wages‚ Sales Wages
Premium Variable cost Fixed cost Costs
1.) VARIABLE EXPENSES - Power - Operations (hourly personnel) FIXED EXPENSES - Rent - Custodial services - Computer leases - Maintenance - Depreciation - Operations (salaried staff) - Systems development and maintenance - Administration - Sales - Sales promotion - Corporate services 2.) VARIABLE EXPENSES: COST/HOUR JAN. FEB. MAR. Power: 4.7 4.7 4.7 Operations (hourly personnel): 24 24 24 TOTAL: 28.7 28.7 28.7 3.) CONTRIBUTION MARGIN INCOME STATEMENT
Premium Variable cost Management accounting Costs
option3‚ net income will increase to a benefit amount. However‚ if the promotion expense is equal to or less than 1548.72‚ this option should be taken consideration. 6. Based on my analysis above‚ Salem Data Services is a problem to Salem Telephone Company. Firstly‚ Flores should consider the promotion can be the turning point or not. Then decide if he will abort this service. For my consideration‚ I will recommend Flores to abort this unprofitable
Premium Variable cost Income statement Costs
cost because SDS has to pay the rent at Salem Telephone independent how many hours they are selling. That means even if SDS sell nothing the rent has to be paid. 2 The custodial services are fixed cost because they depend on Salem Telephone ’s estimated annual cost per square foot and so they are independent from the revenue of SDS. 3 The computer equipment is a fixed cost due to the fact that normally they were purchased before starts the business and so they are independent from the revenue
Premium Variable cost Costs Fixed cost
Frame the issue. Discuss the advantages and limitations of optimal portfolio allocation. HMC defined their Policy Portfolio to correspond to their benchmark‚ according to the modern portfolio theory (Markowitz‚ 1952)‚ whose goal is to minimize the variance for a given return. The main advantage of the optimal portfolio allocation lies in its ability to provide weights on how to invest a given amount of money based on a few inputs. Optimal portfolio allocation is easy to implement‚ yet it faces
Premium Investment
Introduction Peter Flores‚ president of Salem Telephone Company (STC) informed the Public Service Commission “that a profitable computer service Subsidiary would reduce pressure for the telephone rate increase.” And a result‚ Salem Data Services (SDS) was established. In 2003‚ SDS has “yet to experience a profitable month” and this induced the meeting between Peter Flores and Cynthia Wu‚ manager of SDS in April 2004. Flores and Wu held different views in regards to SDS; Flores felt SDS was draining
Premium Variable cost Costs Revenue
when founded in 1998‚ brought forth a new angle to conduct business. Traditionally marketers scan the market to determine which prices purchasers are willing and able to pay for products or services. The sellers then offer their product for a price which meets their internal criteria. With priceline‚ instead of the seller setting the price‚ the buyer makes an offer of what he or she is willing to pay and sellers compete for the buyers business. This innovation represented a first in that general non
Premium Hotel Competition Airline
up; 3M is serious about innovation. The organizational requirements for such corporate renewal are demanding and management plays a significant role in encouraging intrapreneurship. Because products belong to divisions and technology belongs to the company‚ 3M is able to continually innovate on new products by utilizing existing technologies. It is important for divisions to focus on differentiated products and defensible product-market positions. The combination of "innovation-based entrepreneurship"
Premium Entrepreneurship Innovation Technology
Corporations were drawn to IDEO because the company had a proven system of developing the best products by using their key ingredients for innovative strategy. In this case‚ I will analyze the founder’s main issues‚ development of the Palm V‚ Handspring‚ and my own managerial perspective of the process. Founder’s Main Issues The main issues of the case are in the hands of Dennis Boyle. He is faced with an interesting dilemma. Should Boyle: Sacrifice the steps in IDEO’s development process
Premium Palm OS