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Walker Books

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According to our group’s analysis, it is determined to drop Western segment from production lines for a couple of reasons.
Firstly, the external factor to drop Western segment is that Walker Books needs to prepare funds to invest on E-book production development since digital revenues are replacing tradition book revenues and Walker Books needs to start E-book business to prevent losing revenue from lack of online sales.(Appendix 5) Thus, after dropping Western segment, Walker Books will be able to spend variable costs associated with Western segment on developing E-book production.
Second, the internal main factor for dropping Western Segment from production line is because dropping Western Segment has the least opportunity cost to drop in order to prepare funds for investing on E-book development based on our assumptions and analysis.
Our group members concluded that Western segment has the least possibility to improve its net profit in comparison with other segments in the future. In spite of the fact Children’s Books and Mystery segments make more losses than Western segment does, we determined that Western segment will not generate much profit in the future with expense management in the future due to the small amount of gross regular sales while we inferred that net profits of Children’s Book segment and Mystery segment can greatly improve if they undergo expense management in the future thanks to their a lot of gross regular sales. b)
According to Ramsay’s recognition, the fixed costs of each segment accounts for two third of all operating expenses. As Western segment is dropped, the fixed costs associated with Western segment accounts for two third of all operating expenses of Western segment. The fixed costs of Western segment are divided by 4, the number of remaining segments and re-allocated on the 4 remaining segments as expenses. On

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