1. Accounting Treatments Capital Lease -Lessee Initially‚ the lessee recognizes the asset under his property‚ plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also‚ initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of
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ICMR Case Collection ICFAI Center for Management Research FedEx vs UPS: Competing with Contrasting Strategies in China MKTG069 - Sample Questions and Answers This case was written by Vivek Gupta‚ ICFAI Center for Management Research (ICMR). It was compiled from published sources‚ and is intended to be used as a basis for class discussion rather than to illustrate either effective or ineffective handling of a management situation. For use by students of Icfai Flexible Learning programs. Not
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The Battle for Value‚ 2004: FedEx Corp. vs. United Parcel Service‚ Inc. I. Executive Summary This report will analyze the fierce on-going competition between the two companies that have dominated the package delivery service‚ FedEx Corporation and United Parcel Service‚ Incorporated. The situational analysis will explain the back and forth battle between in both popularity and profitability as these two companies try to gain market dominance. This part will also analyze the agreement between
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FOR VALUE‚ 2004: FEDEX CORP. VS. UNITED PARCEL SERVICE‚ INC. Executive Summary: As the U.S. package delivery business segment matured‚ International segment became the battle ground for the two package delivery giants – FedEx and UPS. FedEx is considered to be the innovative‚ entrepreneurial‚ inventor of customer logistical management‚ and an operational leader. UPS‚ on the other hand‚ is considered to be big‚ bureaucratic‚ and industry follower‚ although UPS is shedding this negative
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FedEx vs. UPS Investment Recommendations Cases: The Battle for Value‚ 2004: FedEx Corp. vs. United Parcel Service‚ Inc. Joshua Kellam M03856832 Dr. Phelps 1/25/14 Executive Summary: The following document provides a review of FedEx Corp and United Parcel Service from there founding through 2003. The problem presented is whether to invest in FedEx or United Parcel Service before the expected market growth resulting from an air-transportation agreement established between
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Boyd 03/01/2015 FedEx vs. UPS write up 1. Prepare to describe in class the competition in the overnight package delivery industry‚ and the strategies by which those two firms are meeting the competition. What are the enabling and inhibiting factors facing the two firms as they pursue their goals? Do you think that either firm can attain a sustainable competitive advantage in this business? With the increasing amount of online shopping‚ shipping companies such as FedEx and UPS have had a rise in the
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Executive Summary Background: FedEx and United Parcel Service‚ Inc. are the two largest competitors in the world’s package delivery service industry. UPS‚ founded in 1907‚ was the largest package delivery company in the world. By 2003‚ UPS delivered throughout the United States and to more than 200 other countries‚ transporting over 13 million packages a day. FedEx‚ created in 1971 by Fred Smith‚ grew successful because of its innovative approach to purchase its own planes rather than
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companies come to mind when we have to ship anything of real importance: FEDEX and UPS. FEDEX Overview:The FedEx companies’ historical milestones span over a half century and demonstrate the insight and leadership of the trusted FedEx brand. FedEx Custom Critical‚ a package and delivery business was founded in Akron‚ Ohio in 1947 by Roberts Cartage. The FedEx Corporation‚ as we know it today‚ was organized in 1971 in Little Rock Arkansas. Today’s FedEx is led by FedEx Corporation‚ which provides strategic
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three day delivery and regular delivery which occurred 4 or more days after pickup. The air express segment was a $25bn portion of the US package-delivert industry‚ and was concentrated in letters and packages‚ overnight and deferred‚ and air or air and ground. Virtually all FedEx business activities were in the air express segment of the package delivery industry‚ only 22% of UPS’s revenues were derived from its next day air business. FedEx and UPS’s competition for the dominance of the $25bn domestic
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History In 1913‚ C.J. Tower & Sons‚ forerunner to FedEx Trade Networks subsidiary FedEx Trade Networks Transport & Brokerage‚ begins operation as a customs broker in Niagara Falls‚ N.Y. It was not until 1971 that Federal Express Corporation was founded in Little Rock‚ Ark. In 1975‚ FedEx installed the first drop box for the public and since then the company developed and maintained a strategic leadership in managing a broad group of transportation services‚ e-commerce and other business services
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