best for an organization consist of cost-profit analysis for locations‚ the center of gravity model‚ the transportation model‚ and factor rating. This chapter discusses the decision to relocate a facility by considering costs and benefits. If you are planning on moving or acquiring a new facility‚ there are many factors to consider: the size‚ the geographic area‚ culture‚ transportation costs and others. After a location or locations have been chosen a cost-profit-volume analysis is done.
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Power 302 0 302 Total Variable Expense 12944 12944 Contribution Margin 13726 -13726 Less-Fixed Expenses Rent 1882 1882 0 Property Taxes 401 401 0 Property Insurance 534 534 0 Indirect Labour 2309 0 2309 Light & Heat 106 106 0 Building Services 75 75 0 Selling Exp 4701 0 4701 General 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
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is high -Lots of substitutes (McDonald’s‚ Tsui Wah) -Price range (substitutes are cheaper) 3. The bargaining power of suppliers is high - Switching cost is high - The suppliers are concentrated 4. The bargaining power of buyer is high - Lots of substitutes and suppliers - Switching cost is similar or low 5. Degree of rivalry is high - High fixed cost (rent) - Competitors are of the roughly size - Market is mature - Low level of differentiation Summary The catering industry is not attractive Appendix:
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Paper submission ADM for NTPC NTPC Ltd. NTPC Limited (earlier known as National Thermal Power Corporation) is the largest Indian state-owned electric utilities company‚ with headquarters in New Delhi‚ India. Ranked at 348‚ it is listed in Forbes Global 2000 for 2011. It is a public sector company (listed on the BSE) in which the Indian Government holds 84.5% (after divestment of the stake by Indian government on 19 October 2009) of its equity. Engineering‚ operation of power generating plants
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NOVA SCHOOL OF BUSINESS AND ECONOMICS MANAGEMENT ACCOUNTING (1202) HANDBOOK OF EXERCISES 2014 / 2015 Page 1 / 69 NOVA SCHOOL OF BUSINESS AND ECONOMICS MANAGEMENT ACCOUNTING (1202) HANDBOOK OF EXERCISES 2014-20151 I - Introduction to Management Accounting Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6 - The MA Company - The Alimentar Company - The Alfa Company - The Metalex Company - The Reparadora Company - The DoceAroma Company II - Inventory Valuation and Profit Measurement
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$78.498 for product C and $50 for product D. When it continues the same approach‚ product C’s Mark up level is 6.12% which is less that 25% mark up level policy so CCI will discontinue production of C and increase production of B. Total allocated cost is $75000 and total labor hour are 5000 so allocation rate per hour will be $15. CCI will charge $77 for product B‚ $63for product D. Product B’s Mark up level is -30% which is less that 25% mark up level policy so CCI will discontinue production of
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Case #1 South Delaware Coors The Coors Brewing Company is the fourth-largest brewer in the United States. Coors is also renowned for operating the Golden‚ Colorado brewery‚ the largest single brewery facility in the world. When Larry Brownlow wanted to open a new Coors beer distributorship for a two-county area in southern Delaware‚ he was faced with the decision of which research he needed Manson and Associates to complete for determining the market potential of a two-county area in southern
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methods compare‚ whether older methods will be still relevant and can they really be replaced by more contemporary techniques if those methods are alternative to each other. The results should show similarities and differences between each method used in cost and management
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1. Variable Cost = 125.35 + 62.54 + 13.11 + 1.06 = $202.06/Unit Fixed Cost = $729‚000/Month Revenue = 41‚240/200 = $206.20/Unit Contribution Margin = 206.20-202.06 = $4.14/Unit Break Even = 729‚000/4.14 = 176‚086.96 Units 17‚087 iPhone 4’s 2. Total Expected Cost/Unit = 41‚140‚000/200‚000 = $205.70/Unit Actual Cost/Unit = 38‚148‚000/180‚000 = $211.93/Unit 3. | Flexible Budget | Actual | Variance | # Of units | 180‚000 | 180‚000 | N/A | Revenue | 37‚116 | 37‚476 | 360 F |
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point in passengers and revenues per month? First we have to figure out the contribution Margin = Sales per fare – variable expense per unit: $160.00 - $70.00 = $90.00 (Contribution Margin. Break Even point in passengers= Fixed costs (divided) contribution Margin: $3‚150‚000 / $90 = 35‚000 passengers. Break-even point in revenues per month = Fare sales to breakeven (X) Sales per unit. 35‚000 x $160 = $5‚600‚000 • What is the break-even point in number
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