UNIVERSITY OF THE PHILIPPINES Institute of Management College of Social Sciences SHUMAN AUTOMOBILES‚ INC. RESPONSIBILITY ACCOUNTING TRANSFER PRICING Submitted By: Ame‚ Donna Mae B. Dela Pena‚ Melissa S. Dulad‚ Jhune E. Submitted to: Sir Jay Stephen Siy 12 October 2006 CASE 22 1 : SHUMAN AUTOMOBILES‚ INC. Responsibility Accounting & Transfer Pricing Facts of the Case: 1. Clark Shuman‚ owner and general manager‚ plans to retire and relinquished his control over the company 2. Business has
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S. Medina Marebeth G. Valentin Je-ar B. Sale WRITTEN ANALYSIS OF THE CASE Shuman Automobile Inc. A responsibility center is the point in an organization where the control over revenue or expense is located‚ e.g. division‚ department or a single machine OBJECTIVES: 1. To PROBLEM: 1. Suppose the new car deal is consummated with the repaired used car being retailed for $7‚100‚ the repairs costing Shuman $1‚594. Assume that all sales personnel are on salary (no commission) and that
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Case Problem: Blades‚ Inc. 1. One point of concern for you is that there is a tradeoff between the higher interest rates in Thailand and the delayed conversion of baht into dollars. Explain what this means. ANSWER: If the net baht-denominated cash flows are converted into dollars today‚ Blades is not subject to any future depreciation of the baht that would result in less dollar cash flows. 2. If the net baht received from the Thailand operation are invested in Thailand‚ how will
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Executive Summary: Par‚ Inc has developed a new coating designed to resist cuts and provide a more durable ball. One concern for Par‚ Inc was the effect of the new coating on driving distances. Par would like the new cut-resistant ball to offer driving distances comparable to those of the current-model golf ball. To compare the driving distances for the two balls‚ 40 balls of both new and current models were subjected to distance test. The testing was performed with a mechanical hitting machine
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AAA(American Automobile Association‚ Inc.): - AAA (the American Automobile Association‚ Inc.) is a federation of affiliated automobile clubs. Each AAA club is an independent‚ not-for-profit organization‚ chartered and incorporated in its own state and controlled by its own Board of Directors. In order to be affiliated with AAA‚ each club agrees to provide certain standard services to its own members‚ as well as members of other AAA clubs. The individual club owns the territory in which it resides
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Outline A. Every year millions of people are involved in automobile accidents‚ some result in fatalities‚ in 2005 alone 16885 fatalities occurred due to drunk driving. B. Why drink and drive? C. The purpose of my speech is to inform you on the dangers of driving under the influence. D. I will explain the need‚ the satisfaction‚ and the visualization. A. Alcohol-impaired driving is a serious public health problem that kills about 11‚000 people and costs nearly $110 billion
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the number shipped out. Constraints 6-14 are the number of units demanded at each customer zone and are in place to guarantee the demand is satisfied. Now to show how to calculate the totals we must set up the model to show no limitations as the problem is saying. To set that up I am going to list the new formulas without limitations. MIN 3.2x1+2.2x2+4.2x3+3.9x4+1.2x5+0.3x6+2.1x7+3.1x8+4.4x9+2.7x10+4.7x11+ 3.4x12+2.1x13+2.5x14+6.0x15+5.2x16+5.4x17+4.5x18+6.0x19+3.3x20+2.7x21+ 5.4x22+3.3x23+2
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stress full questions. Schuman goes about dealing with the I need a question extensively in her passage. Her writing is surprising in many ways‚ but one way that stand outs the most is that she uses what “they say” much more than” I say”. Although Shuman does not use “I say” so much in her writing‚ I feel that using “they say” instead of “I say” improves her writing. The reasoning behind this is that it makes her seem much more creditable and not so one sided. She also is just not using only one group
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This report is case study of Par‚ Inc. Par‚ Inc.‚ is a manufacturer of golf equipment. The company wants to check whether this new type of golf ball is comparable to the old ones. Therefore they did a test with 40 samples of both new balls and old ones. The testing was performed with a mechanical hitting machine so that any difference between the mean distances for the two models could be measure to evaluate the difference in the two models‚ presented with the sample size of 40 and confidence level
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accordance with your oral instructions dated November 19‚ 2013‚ we are submitting our library research paper entitled “The Uses of Automobiles”. The main purpose of this research paper is to know automobiles and its uses‚ to explain the advantages and disadvantages that automobiles bring to the society‚ and to suggest ways on how to conserve energy using new technologies of automobiles. We hope that this paper will meet your approval. Respectfully yours‚ Kenneth Llauderes and Mark Joseph Sueta
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