Exercise 3-31 Fares and Fees in the Airline Industry
Navigating the various Web sites for low fares, avoiding fees for checked bags and priority seating, and
finding the right flight schedule can be a real challenge for the average airline passenger. The
Exercise 9-21: Profit Planning
Connelly Inc., a manufacturer of quality electric ice cream makers, has experienced a steady growth in sales over the past
few years. Since her business has grown, Jan Delany, the president, believes she
Value Chain Analysis:
- Return on Sales (ROS) Measure of efficiency in generating operating profits / Each dollar of sales that X generates, it has
about $. of operating profit before tax.
- Asset Turnover (ATO) Measures how efficiently assets generate re
Activities | Cost | Cost Driver | Unit of Driver | Cost per Unit of Driver (Cost Driver Rate) | Driver Units |
Activities = Given
Cost = Price of cost of the activity.
Cost Driver = Time, Hours / Sq. Ft / # of Batches / # of tests
# Units for tar
MAC: Session 3
Cost of Goods Sold
Direct Materials becomes part of finished goods.
Direct Labor touch labor.
Manufacturing Overhead all other costs incurred in the production operation.
Manufacturing Overhead also referred to
MAC Session 5: Introduction to Costing Concepts
Reading: Cost Measurement Systems: Traditional and Contemporary
Primary reason for measuring costs are to make informed strategic decisions and to
manage costs. A cost measurement system is part of a strateg
The maximum amount of cost that can be incurred on a product and still earn the required profit margin from that
Target Costing = Selling Price Profit
Target Costing is a market driven system in which the needs of the customer and
MAC Session 6: Job Costing
Traditional Cost Measurement System
Traditional cost measurement systems, developed for mass production, track costs to
responsibility centers, and use a single or few bases for allocating indirect or common co
2 November 2012
Power Simulation Reflection
The power simulation, while being a very interesting model of a common
phenomenon in business, didnt strike me as being a great exercise initially. As we were
separated up into high, middle, and low level
I pledge my honor that I have neither given nor received any
unauthorized assistance during the completion of this work.
Growing up deeply immersed in traditional Latin culture possibly more so in my C
Online Assessment Instructions for OEM/OB Students
To Take an Assessment:
Using a web browser (i.e., Microsoft Internet Explorer) access the CPP Web
Enter the following Account Login.
Please focus your analysis on the Motorcycles & Related Products segment.
1. Using Capital IQ, find Harley-Davidson's latest 10K filing with the SEC. Click button under Harley-Davidson header.
For these questions, review 10K "Busi
1. Register for Capital IQ
Log onto Capital IQ by doing the following:
to the landing page:
In the central box, select Capital IQ
At the Babson splash screen, identify yourself as part of the Babson community
Stop and Shop; Distribution Center
- Divisional Structure: Divided according to product
groups, e.g. dairy, meat etc.
- Strengths: Easy to control, more organized
- Weaknesses: More time consuming to have different
departments with different heads, possib
Target Ending Inventory: 20% of next month's sales
Number of Units Sold
Revenue per Unit
$91,000.00 Fixed Costs that are avoidable
Variable Selling Costs (5% of Rev)
Total Variable Costs