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
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EMBA Spring 2015 Superior Manufacturing Company Managerial Accounting DR.: Khalid Hegazy Assignment Presented by: Mona Abdallah Student ID : 131239 Superior Manufacturing Company Question1: Do You Agree with Water’s decision to keep product 103? As per below calculations‚ dropping Product 103 will result in more loss while they were making a profit in case of keeping all of the 3 products. Based on this‚ I agree
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FORECASTING AT HARD ROCK CAFÉ* With the growth of Hard Rock Café – from one pub in London in 1971 to more than 110 restaurants in more than 40 countries today – came a corporate wide demand for better forecasting. Hard Rock uses long-range forecasting in setting a capacity plan and intermediate-term forecasting for looking in contracts for leather goods (used in jackets) and for such food items as beef‚ chicken‚ and pork. In short-term sales forecasts are conducted each month‚ by café‚ and then
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MEMO To: Rick Solon‚ CEO of Orion Bus Company From: Lily Chen‚ Analyst Date: Nov. 12‚ 2010 RE: Recommendations on bidding strategy Regarding your concern about whether historical bidding data can benefit future bids for our bus contract‚ this is to introduce and recommend a more effective bidding model which could help predict the winning bid and maximize financial returns of the company during bidding process. Firstly‚ how does the model work? Based on the analysis of the past industry bid
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Kingfisher Beer Company (KBC) has enjoyed being in top position in premium beer segment for the past fifty years and is now facing a potentially identity–changing challenge: the traditional premium beer market has been declining due to changes in consumer preferences at a compound annual rate of 4% and KBC for the first time is experiencing a decline in revenue‚ whilst a change in leadership infuses new energy to bring a change in their product line. Jake Hope‚ son of the retired president and owner
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DragonFly corporation case Dragonfly Corporation is high end teenage clothing stores based in Seattle. It was founded in 1994 by Janet and Michael Thompson former buyers in a department store‚ and mostly financed by Janet`s parents. Unfortunately once launched the store didn’t live up to the expectations; the sales were insufficient‚ margin too small‚ they had inventory management problem and started to fall behind in the rent payment. To offset their losses and the inventory surplus‚ they decided
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is one of any government’s sovereign functions. However‚ not all governments have the capability to effectively manage its own revenue generation and revenue flows. At some point‚ outsiders must be sought for guidance and advice‚ especially in the case of a government that found its first oil/gas reserve and had no experience on how to develop this. There are global trends in designing fiscal regimes that outsiders who are into this industry possess high competency. What is the most beneficial role
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000 - Variable Expenses: 205 hrs * 28.7/hr = $5‚883.50 - Contribution Margin: $76‚116.50 Total Fixed Cost: $212‚939 Contribution Margin: ($76‚116.50) “Remaining”: $136‚822.50 136‚822.50 / (800 – 28.7) = 177 units (Break-Even) 5.) A) Commercial = $1‚000/hr ‚ 30% demand decrease Intracompany: 223 hrs * $400/hr = $89‚200 Commercial: 97 hrs * $1‚000/hr = $97‚000 Total: 320 hrs $186‚200 Variable Exp: 320 hrs * 28.7/hr = $9‚184 Sales $186‚200 Variable
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How should a company account for the legal costs of formation? Should the accounting treatment be the same as that for underwritten and other share issue costs? Generally it is recorded as the asset but as it does not have any economic future benefits to the company and it occurs only once so it should be treated as intangible assets. Under paragraph 69 of AASB 138‚ intangible assets does not allow the initial cost to be treated as an asset which needs to be treated as an expense and should be
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uncovered the Mi Note and the Mi Note Pro. Does this mean the Mi 5 will never arrive? As indicated by bits of gossip‚ it’s still in progress. Here’s all that we ponder the Mi 5. Overhauled on 12-11-2015 by Andy Boxall: Added in another released two new renders that may be of the Xiaomi Mi 5‚ or more yet another dispatch date gossip. What will it resemble? In right on time December‚ two holes gave us a glance at what the Xiaomi Mi 5’s last plan may be. Perhaps‚ at any rate. The principal originated
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