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beer industry

A different Methodology to sell a SaaS solution in the enterprise based on lowering CAC
by

emmanuel ty

on 2 December 2012

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Transcript of beer industry

Case Study Alternatives: a) Treat overhead costs as period costs or expenses. Matrix Partners preso! Harvard Business Review S _ _ _ _ _ _ _ _ _ _ a s e m e d ? Sales Superstar social media peer
reference SEO COPPERHEAD0005 Don't forget to call your Mom! Help me! T H N A K Y O U P R E Z I The Industry was operating below its designed capacity. Cost & expenses exceeded Sales ? Recommendations 1. Use the activity-based costing and stop the production of flow controllers.


2. Adapt the modern costing approach. Profit Table ABC costing How Why What What to do? = 48% Overhead related material Modern Costing Approach c) Adapt the modern costing approach. Overhead Rate:
Receiving 20,000
Handling 200,000
Engineering 100,000
Packing and Shipping 60,000
Maintenance 30,000
Depreciation 270,000
Set-up Labor 2688 Valves Pumps Flow Controller

Materials 16 20 22

Direct Labor 4 8 6.4

Overhead 17.56 35.12 28.1

TOTAL 37.56 63.12 56.5 Present Traditional System Case Study Tijuana Bronze Machining (TBM) b) Use the traditional current system of costing and spend more on marketing the pumps. FTW Konbanwa!! M. A. S. 2 -copperhead Accounting of overhead costs, especially for pump production, that can adapt to the increasing market competition. Statement of the Problem Overhead rate
= 682688/(9725 x 16)
= 439% d) Use the activity-based costing and stop the production of flow controllers. VALVES PUMPS FLOW CONTROLLER
MATERIALS 16 20 22
OH MATERIAL RELATED 7.68 9.60 10.56
DIRECT LABOR 4 8 6.4
SET-UP LABOR .02 .08 .48
OVERHEAD 21.30 21.30 8.52

49 58.95 47.96 220,000/458,000 Valves Pumps Flow Controller

Materials 16 20 22

Direct Labor 4 8 6.4

Overhead 17.88 20.82 72.08

Total 37.88 48.82 100.48 Valves = 134128/7500
= 17.88

Pumps = 260240/12500
= 20.82

Flow Contr = 288320/4000
= 72.08 VALVES PUMPS FLOW CONTROLLER
Unit Sales Price 57.78 81.26 97.07
Cost 49 58.95 47.96
Contribution Margin 8.78 22.31 49.11
Contribution Margin Rate 15.2% 27.46% 50.59%
Profit per month 65,850 278,875 196,440 541,165 or 6,493,980 per year Valves Pumps Flow Controller

Direct Materials 4 8 6.4

Direct Labor 16 20 22

Total 20 28 28.4 Overhead cost as Period costs DUGUIL, Edisson Jay
GIDUCOS, Ryan
MENDEZ, Renze
PEPITO, Wenceslao
TY, Emmanuel Arigatou gozaimasu
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