...BLUE RIDGE MANUFACTURING ACTIVITY‐BASED COSTING AND CUSTOMER PROFITABILITY ANALYSIS 1. Allocate SG&A Costs to SG&A Activities SG&A Costs Administration Selling TOTAL Actitives & Costs allocated Enter P.O Commissions Shipping Activities Invoicing Cost to Make Sales Calls Checking Credit Samples, Catalog Info Special Handling Charges Distribution Management Marketing by Customer Type Advertising/Promotion Marketing Administrative Office Support Licenses, Fees TOTAL Total Shipping Sales Marketing Other Assigned Note 17,000 37,400 20,400 56,100 130,900 From Table 3 15,500 117,800 9,300 12,400 155,000 32,500 155,200 29,700 68,500 285,900 ‐ ‐ 85,360 ‐ 55.00% 6,850 92,210 Percentage x Total Cost Of Each Function 10.00% 15,520 ‐ 10.00% ‐ 15,520 21,125 ‐ 65.00% ‐ ‐ 10,275 31,400 15.00% ‐ ‐ ‐ ‐ 13,700 13,700 20.00% 46,560 ‐ 30.00% 6,850 53,410 10.00% ...
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...Blue Ridge Spain is a joint venture between an American fast food chain and a Spanish agricultural company, Terralumen. Terralumen contributed to most of Delta’s success in foreign markets. After many years of a successful JV, the European managing director of Blue Ridge, Yannis Costas, found out that Delta wanted to end the partnership. Cultural value orientation conflicts between parent companies of different nationalities led the way for the dissolution of the JV. In an American-Spanish JV board meeting, the Spanish representative pushed to dissolve the JV to show his dissapproval of the way the meeting was being conducted. He had more of a problem with relationships rather that contractual related issues. The Delta/Tellalumen relationship deteriorated because Delta wanted to grow through acquisitions, instead of JV’s, while Terralumen felt their goals were too agressive. Delta pushed the issue, Terralumen agreed to half and shattered the relationship. They fail to devote attention to critical international business cultural issues. Costas, is of Greek nationality. According to Hofstede, Greece is high on power distance and uncertainty avoidance. In Greece, people respect and prefer senior managers over younger inexperienced managers. Costas has put a lot of effort into the JV, identifies with his work and genuinily wants to help Blue Ridge. He has a good relationship with the Spaniards who value his ability to establish interpersonal relationships. Decisions are made on subjective...
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...Contents Executive Summary 1 Dissolution of Blue Ridge Spain 1 Restructuring Management Based on Growth 2 LARGE GROWTH POTENTIAL 2 MEDIUM GROWTH POTENTIAL 2 SUSTAINABLE SIZE MARKETS 2 Growth Plans for Spain 3 Strategic Alternatives 3 EQUITY BASED STRATEGY 3 NONE-EQUITY BASED STRATEGY 4 Executive Summary International business meshes across multiple domains most notably market entry strategies and sociocultural variances. Factoring in those two critical aspects and giving them the right amount of attention is the separating line between success and failure. Terralumen, Blue Ridge, and Delta are all successful companies; However, by not observing the basic requirements of international business, the security of this otherwise prosperous enterprise is at stake. Both Terralumen and Delta have shortcomings in the area of international business and Blue Ridge is the only stakeholder in this mix who has the necessary experience and expertise to manage this crisis and find a resolution. Considering the overall profitability of the Blue Ridge brand in Spain and existing investments by each joint venture member, the position from this white paper is to recommend a restructure of the business model to leverage the strengths within the joint venture organization and tailor the Blue Ridge total product more closely to the Spanish market. Dissolution of Blue Ridge Spain Delta and Blue Ridge do not have adequate knowledge of the market;...
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...* Refer to the spreadsheet on BB about the valuation of Carnaud Metalbox (CMB). The key variables that will determine how much Crown Cork & Seal (CCS) should offer are listed at the top. As you change these variables, the implied value of the company per share will adjust at the bottom right. I have input values for the three highlighted (in blue) assumptions about sales growth and cost reductions to arrive at one realistic scenario for the current valuation of Carnaud Metalbox at approximately Ffr. 186.58 per share. Play around with these values to see how much changing the sales to something different each year, or making the cost savings higher or lower, affects the implied value. Here, we are seeking to understand how continued improvement within CMB after the recent merger might justify their current valuation. <!--[if !supportLists]-->a. <!--[endif]-->Next, vary the assumptions to match Avery’s estimates of the cost savings provided by an acquisition by CCS, to make the implied value equal approximately the proposed offer price of Ffr. 225. Here, you are evaluating the synergy Avery plans to create, resulting in his willingness to pay a premium for ownership of CMB. Copy and paste the three highlighted lines into your Word document so I can see your answer. Do not upload the spreadsheet. <!--[if !supportLists]-->b. <!--[endif]-->Write a short paragraph summarizing your interpretation of the offer price, considering the spreadsheet...
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...Assignment II – Blue Ridge Manufacturing INTRODUCTION: Blue Ridge Manufacturing produces and sells sport towels in the USA market. The firm knits all the towels it sells and tracks costs for towel production separately from the cost to customize the towels. Seventy-five percent of its orders include logo design, while the balance are print only and require the payment of a licensee fee for the logo used. Towels are made in four different sizes: Regular, hand, mid-range and hand. The normal production cycle for an order of white towels is three days. If a customer wants a colored towel, the basic white towel made by Blue Ridge is sent to a dyeing firm for 3 days more. The company sells its products to 986 different customers, which are divided into 3 types of groups: Large (8), medium (154), and small (824). They use different approaches to serve different customers: Large Customers, primarily national chains, are supported by a small in-house salespeople; Medium Customers, which are small chains, large single store, licensing, sport teams, are supported by independent representatives (on commissions); and Small Customers, primarily single stores, attracted by Advertisements in magazines and newspapers, who call or mail in their orders. Blue Ridge does not give discounts and ships all orders FOB point of origin. GENERAL ASSUMPTION: 1. We do not take into consideration the value of 85 units for other process as stated in the table 2 since there is no sufficient...
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...Case I: 5-1 Blue Ridge Manufacturing 1. Blue Ridge’s competitive strategy appears to be cost leadership, focusing on a narrow product type and offering for sale only in the southeastern states. Blue Ridge’s limited offering of products, only a sports towel for limited use and distribution, give it an edge in determination as there are only so many materials, designs, and processes required for this one type of product. Though Blue Ridge does focus on just the sports towel, there are still some aspect of differentiation which causes the firm’s competitive strategy to also deviate a bit towards product differentiation. Blue Ridge offers variations of its sports towels aside from its three customary sizes (regular, hand, and midrange), offering the options of a custom “special” by request, and variations in color, printing, offering custom design or logo printing with a licensing fee, as well as embroidery. In addition to Blue Ridge’s sports towel customization options, it is also considering using a new type of EPA friendly ink along with a better quality towel. Both these changes would increase the cost of sports towels, but provide for a higher end product, allowing Blue Ridge to expand its operations nationally. Blue Ridge’s competitive strategy in the future may branch more into product differentiation, but for now, Blue Ridge’s competitive strategy emphasizes cost leadership, attempting to provide its clients with the most cost effective sports towels for their needs...
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...CASE FRAMEWORK for Charles Sends an Email | Requirement | Your Mark | Out of | Instructor Comment | 1. What is the problem? What was Foster’s intention in sending the email?Answer: Foster’s problem was the unavailability of the new drive XD19 which was having good momentum. His intention in sending the email was to stock the inventory as soon as possible and to resolve the safety issues concerned with the new drive. | | 3 | | 2. Who cares about the problem? How did each recipient interpret the email?Answer: The primary person who cared about the problem was Charles Foster (Sales manager) and the secondary people who were related to the problem were Richard Howe (Vice-president of sales), Maurice LeBlanc (Head of SBU) and Ahmad Hassan (President of JV). Richard understood that there is limited stock so he wanted JV to expedite the manufacturing process as they were losing orders because of stock unavailability. Maurice thought that the US office is only concerned about the safety issues and they believe that JV doesn’t follow the same safety standards as US does. Ahmad thought that Foster is spoiling his business by saying so many negative things in an email to his boss. | | 1 | | 3. How did the problem come about? Provide some background. What cultural assumptions underlie Foster’s email and the phone call and email from Hassan? Answer: The problem arises from the forecast made by the marketing and manufacturing team. The manufacturing team doesn’t believe...
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...for those you serve. a. Does the church have an organized accountability program? If so, what does it look like? This church has a lot of programs, however does not mention any type of accountability program on their site. I would hope that some of these programs have accountability, however they don’t specifically mention it. 2. What do you feel is the church’s priority? I love outreach churches. Perhaps they lack the skills to tell all about the church on a website. You can feel the love from the Pastor to children and elders. However , it is hard to grasp what is important to church other than outreachChurch #3 Name: Blue Ridge Community Church Church #3...
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...English essay ”The Flowers” By Alice Walker The afro-american writer Alice Walker has written a short story named the flowers from 1988. The main character in the story is a little girl named Myop. Myop is a 10-year old black girl growing up in poverty, because she is a child of a sharecropper-family, (which was not unusual at that time). She is a really curious girl that loves to explore new things. She likes to play by herself in the woods and look after findings and flowers to pick. One day in the late summer, Myop is taking a walk in the woods. She walks a bit from where she lives to explore a new area where she has never been. The landscape is a bit different from what she is used to, there is a different atmosphere, there is more silent and there are different flowers growing. Suddenly when she is starting to retire home, she steps on a dead black man that had been hung and then laying on the ground. The meeting with the dead man is overwhelming and surprising for Myop. An important theme in the text is racism, because the story takes place in a time where segregation was extremely active and there was a lot of discrimination of black people. The story takes place in a child’s thoughts, so all the events are written from a child’s view. It’s 3rd person omniscient, the narrator has access to Myops mind, so the reader knows about her feelings, and thoughts, as seen in the following quotes: “She felt light and good in the warm sun” “…and she reached down quickly...
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...GASTROPOD MOBILITY ON ROCKY SHORES | INTRODUCTION Molluscs are invertebrates usually containing one or two shells with a few exceptions. They are soft-bodied bilaterally symmetrical animals with organs present in a fluid-filled cavity hence soft bodied referring to word mollusc (latin). Classification of the Molluscs has major turmoil of instability in the Animal Kingdom. Since, most of the resources and text books use old system of classification, and that is stable, easy to recognize, and complies with Cambridge Zoology Museum, so we are adapting that very system for their identification. Habitat of Molluscs Molluscs occupy mostly marine and moist environments that are why some of them have rudiments of amphibians they kept along during the evolutionary attempts. Some of the gastropods however, dwell in the freshwater also. Others occupy the bottoms of lakes depending on their feeding habits. Some of the molluscs reach the terrestrial environments e.g. snails and slugs. Habitat of the shells typically affect their adaptive structural formation and hence identification. The lines of the shells are dependent upon the tidal emersions. Also, the internal tidal indications of the structure indicate micro-growth line formation in molluscs from sub-tidal areas (Mirzaei et al., 2014). Classfication of the molluscs has classicaly been associated with the structure of the radula or structure of the shell. Within the phylum Mollusca, there are seven classes (Barnes et al....
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...this fact. Around 17 or 18 families moved onto Cherokee land and began living in Cherokee homes, and according to Boudinot, there were even some reports of retaliation by the Georgians when the Cherokee people tried to keep their homes. Not only were homes up for the taking by the Georgians, but the Georgians began to steal horses and livestock that belonged to the Cherokees as well. Although the Cherokee people lodged complaints, General John Coffee admitted that while it was legally Cherokee land, it was the responsibility of the Principle Chief to throw the Georgians off of the land. Although this strategy of throwing Georgians off the land had not worked in the past, Major Ridge gathered a group of Cherokee people and dressed up in war-like attire and went to confront the white families. Major Ridge and his troops gave the white families time to evacuate the stolen homes and then they set the homes on fire and demanded that the white families leave the land permanently. This was the Cherokee peoples attempt to send a clear message to the Georgians that they were unwelcome. 2. In the report from Major William M. Davis to Secretary of War Lewis Cass, Major Davis accuses reverend J.F. Schermerhorn of submitting a false treaty. Major Davis lived in a Cherokee county during the time that the treaty was signed and he states that he is concerned over the actions that Schermerhorn took to negotiate with the Cherokees and the overall manner in which the treaty was obtained. Davis...
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...Thao Luong Instructor: Christopher Collins History 17A January 9, 2014 Legislating Women's Sexuality: Cherokee Marriage Laws in the Nineteenth Century Nineteenth century was a time of social upheaval and enormous political in the Cherokee Nation. Most readers will probably be familiar with the tragedy of the “Trail of Tears " when federal troops Cherokee Indians forced to give up land in Georgia , Alabama , Tennessee and North Caroiina settled in India Territory ( present day Oklahoma ) in 1838-1839 . What may not be widely is known to kill just one of a number of significant changes are experienced by Cherokee Nation in the nineteenth century. The Cherokees radical transformation of political institutions and their legal at the beginning of the century; survivors internal conflicts, which verged on civil war, as a result of the removal policy of the 1830; beyond the American Civil War and its reconstruction as they struggled to combine their slaves into society, and face federal efforts to dismantle the sovereignty of India as the century drew to a close. In many respects, the legal institutions of the nineteenth century Cherokee Nation like those of the United States. The Cherokees split their government into three branches: an executive expressed by the Minister, a judicial body with district and supreme courts and legislatures have created laws for the nation. This article will review some of the laws passed by the legislature of Cherokee governments, especially those...
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...the 1790s to the 1840s. The book did not seem to really discuss the actual trail of tears but rather the Cherokees Nation rise and fall. However, the book seemed to focus on the more successful or richer Cherokees. Reflecting on the title, it is called the rise and fall of the Cherokee nation but Ehle only seems to cover the rise and fall of specific people and events. The Trail of Tears focuses mainly on Major Ridge and his family, specifically his son John Ridge and his nephews Elias Boudinot and Stand Waite and other missionaries who were sent to convert the Cherokees to Christianity. Major Ridge would not convert to Christianity but did accept some of the white ways for his family. The principal chief of the Cherokee was named John Ross who was believed by many to be in state of denial. Ross and his followers blame Ridge and his followers for selling the Cherokee out when they sign the Treaty of 1835 that puts the seal on the removal. . Major Ridge was born around 1771 and died on June 22, 1839. Ridge married Sehoya who was a mixed-blood Cherokee in 1792. Ridge could not speak or write; he had no formal education. He received his title as major in 1814 after serving alongside Andrew Jackson. After receiving the title major he used Major as his first name for the remainder of his life. He later in life moved his family to what is now Rome, Georgia. Moving to Georgia helped him develop a plantation and become a successful planter which allowed him to own thirty...
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...The Cherokee Nation: Individualism, Collectivism, Power, and Quality of Life Individualism/Collectivism “In the beginning there was no land; just water and the sky. The animals lived above the solid rock vault that formed the sky, but they were very crowded”(Perdue, 2007). This is the introduction of the Cherokee people’s birth and come to being on this earth. Like our tale of Adam and Eve, the Cherokee also had their version of it and their people were named Kana’ti and Selu. They had both lived in a paradise that was created for them, but had a flaw of wanting more and thus were cast out of their own Garden of Eden. When the original Cherokee people were cast out of their paradise they found themselves having to hunt and harvest their food. They developed methods to help kill the bigger animals and trounce on the smaller ones with little to no regard for their lives. The story goes on to tell that the Cherokee people began to get sick from the animals they were eating and their harvest were not growing the way they intended either. The animals were punishing the humans for not respecting their right to live along side with them. The Cherokee soon realized that they must perform rituals to avoid the diseases, give thanks to the animals and land for what they used, and that is when they began to understand the importance of respect for all living things and not dominion over them (Perdue, 2007). Cherokee’s today believe that they are one with their environment...
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...And to do while listening to old REM Rain is falling on the fields. We shield ourselves in acid metal pop. But there’s green all around us, and it never gives up. Harmony grows and ebbs, like it was meant to, all around us, now it’s bent too. Ghosts in the meadows, ephemeral in their gaze, they hang around, waiting for love to equate, their state. There’s a drum beat, slow, and dumb, keeping the time, almost silently. And the guitar strings, they sing melodically, in chords and tabs written, in heaven and forgotten, as some silly hooks. We burn books in our minds, but keep them on our shelves, so that we can revisit them, when we need a piece of hell. We fight and laugh, and fall in love blessed, almost every time, we meet again. while listening to old REM Rain is falling on the fields. We shield ourselves in acid metal pop. But there’s green all around us, and it never gives up. Harmony grows and ebbs, like it was meant to, all around us, now it’s bent too. Ghosts in the meadows, ephemeral in their gaze, they hang around, waiting for love to equate, their state. There’s a drum beat, slow, and dumb, keeping the time, almost silently. And the guitar strings, they sing melodically, in chords and tabs written, in heaven and forgotten, as some silly hooks. We burn books in our minds, but keep them on our shelves, so that we can revisit them, when we need a piece of hell. We fight and laugh, and fall in love blessed, almost every time, we meet again. while listening...
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