...Valuation and Assessment for the PepsiCo Part1. Macro economic factors and Industry Analysis In recent year, PepsiCo was in the extraordinary complicated economic environment. Economic environment can have a significant impact on PepsiCo. The economic factors such as Gross Domestic Product (GDP), interest rates, high inflation rate and commodity price may affect the PepsiCo current and future performance in large extend. First, the increase of GDP affects the sales of PepsiCo. Pepsi is the world second largest food and beverage business, which sold products in more than 200 countries. In America, the GDP presents a slowly but stable increasing trend, the GDP growth rates were affected, and also influenced the sales of Pepsi America. According to the table 1, it can be seen that the core net revenue has increased 14 percent between 2010 and 2011. In addition, it was estimated that approximately 47 percent net revenue comes from outside the United States. Although most developing countries were suffered from global financial crisis, the GDP growth rates still keep a robust trend. For example, in China, the GDP growth was around 9.5 percent during 2010 to 2012. Therefore, PepsiCo in 2010, the revenue outside the America increased approximately 30 percent, which considerable above the global real GDP growth rate. Secondly, the increase of inflation will affect the profits of PepsiCo. The whole world’s inflation rates have increased in recent year and will continually rise...
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...1 El efecto de incorporar un sistema de contabilidad ambiental en una empresa: Estudio de casos: Coca-Cola Enterprises y Tyson Foods. Glenda L. Ortiz Morales Enero 2011 Cayey, Puerto Rico TABLA DE CONTENIDO 2 Páginas CAPÍTULO 1. Introducción ………………………………………………………… Objetivos de la investigación ……………………………………………………………. Preguntas de la investigación …………………………………………………………… Estudio de casos: …………………………………………………………………………. Coca-Cola Enterprises ……………………………………………………………….. Tyson Foods, Inc. ……………………………………………………………... Organización ……………………………………………………………………………… Recolección de la data …………………………………………………………… CAPÍTULO 2. Revisión de Literatura ……………………………………………… Contabilidad ambiental y el rendimiento del negocio …………………………… ¿Qué es contabilidad ambiental? ………………………………………………… La administración ambiental …………………………………………………….. La relación de la contabilidad ambiental y otras herramientas contables ……….. Estándares, reglas y regulaciones ambientales …………………………………... Sistema de Gestión Medioambiental ………………………………………….. Estándares relacionados con la contabilidad ambiental ……………………… CAPÍTULO 3 ANÁLISIS DE LA APLICACIÓN DE LA CONTABILIDAD AMBIENTAL ……………………………………………………………… Industria de las bebidas gaseosas (Coca-Cola Enterprises) ……………………... Perfil financiero de compañía ……………………………………………….... Análisis de los datos ………………………………………………………….. Industria Avícola (Tyson Foods, Inc.) ……………………………………………... Perfil financiero de la compañía ……………………………………………….. Análisis...
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...entity in respect to its financial health and sustainability, the annual report is essential to providing a snap shot into the businesses financials. There are many sections developed within an annual report, however, the income statement, as well as the balance sheet are critical pieces of the report. Among the various financial reports required by the Sarbanes-Oxley Act of 2002 which "requires companies to establish and maintain internal controls" including the balance sheet which "presents a picture of what a business owns and what it owes" (Kimmel, Weygandt, & Kieso, 2011, p. 11) thus, the annual report can prove critical to an investor. Upon reviewing an organizations balance sheet, there are two separate sections in respect to assets. The section referred to as current assets includes all items that “the company expects to convert to cash or use within one year” such as; cash, inventory items and investments. The term total assets on the balance sheet refers to everything the company owns including intangible assets which are “assets that lack physical substance, but are valuable to the company". According to the annual report retrieved from (Coca-Cola Enterprises, 01/1) the total current assets of Coca-Cola Enterprises at the end of the financial reporting period of 2013 are $2,568.00 (In millions) Which depicts a decrease in current assets from 2012 whereas the report shows $2,762.00. At the end of 2013 Coca-Cola Enterprises reported $9,525.00 (in millions)...
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...What Coca-Cola Did Wrong, And Right, In China The company moved very wisely in trying to buy Huiyuan--except when it came to dealing with the government and the law. The Chinese government rejected Coca-Cola's planned $2.3 billion acquisition of the Chinese company Huiyuan Juice, despite Coke's announcement a week earlier that it would commit $2 billion on top of that to expansion in China over the next three years. When the government declared the deal dead, a chill blanketed boardrooms around the world. Is the climate for foreign firms in China cooling? Is protectionism rearing its ugly head? What happened? Retail sales in China are still growing at a double-digit rate despite the global financial turmoil. The country can no longer be considered an emerging market for many brands. It became the largest market in the world for automobiles earlier this year; car sales rose 25% in February after the government started issuing tax rebates for small engines. Companies are getting more and more of their revenues from China; Yum! Brands (nyse: YUM - news - people ) generates about a third of its revenue from its KFC and Pizza Hut sales in China. If the country turned inward, the effect on the bottom-line of businesses from Unilever to General Motors would be huge. However, China's government went to great lengths to indicate that the rejection of the deal was about monopoly, not protectionism. My own observations suggest that local officials throughout the country are green-lighting...
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...The Coca-cola is a carbonated soft drink or beverage which was originally invented or intended as a patent tonic medicine in 1886. It has served not only as a beverage but also as a cure for many diseases, including morphine addition, dyspepsia, neurasthenia, headache and impotence.Coca-cola or previously known as Yum Yum and Koke, is today the biggest beverage maker to the world for the last couple of years.Coca Cola as a brand has been distinct to such an extent that it houses across 80 brands and a number of variants under the very brand name. Coke as it is called today has been named as the most valuable brand now for the last 12 years. It has developed to be successful with more than 1.4 billion beverage serving sold each day. Some key aspects to look on Coke are as follows. Key aspects to look upon:- The demand The supply The elasticity of the product The market for the product Demand: Being the 4th the most admired brand around the world, the demand for this beverage has been increasing day by day and year by year to the very extent. The demand being so much is because it is found in different variants (100ml, 375ml, 500ml, can, 1litre,2litre,etc…) satisfying the needs and the preferences of all types of consumers. One of the Surveys on Public presents that the strong taste of Coke makes 70% of youngsters,and adult males refresh and feel current though only 40% of ladies prefer the Coke.Coca-cola as a brand is also elastic priced attracting all forms...
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...Running Head: MNC’S SOCIAL & CORPORATE RESPONSIBILITIES [MNC’s Corporate & Social Responsibilities] [Hanna Anwer] [COMSATS ISB] [Manshoor Hussain] [Report Writing Skills] Introduction Corporate initiative to assess and take responsibility for the company's effects on the environment and impact on social welfare. The term generally applies to company efforts that go beyond what may be required by regulators or environmental protection groups. (Investopedia, 2014) Unilever A lifesaving habit LONDON/ROTTERDAM, Oct. 14 /CSRwire/ - Unilever and the Earth Institute have announced a new initiative to bring hand washing with soap – a lifesaving habit – to the Millennium Villages, a project that works with nearly 500,000 people in rural villages, across 10 countries in sub-Saharan Africa. A Memorandum of Understanding (MOU) was signed by Prof. Jeffrey Sachs, Director of the Earth Institute at Columbia University and Paul Polman, CEO Unilever, in New York on the fifth anniversary of Global Hand washing Day. The partnership supports Unilever’s attain its goal to deliver on one of its commitments to help more than one billion people take action to improve their health and well-being. Over the past two years, Unilever has successfully changed the hand washing habits of 50 million people in Africa and South-Asia, through its leading soap brand Lifebuoy and partnerships with Population Services International (PSI) and UNICEF established through...
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...Accounting 3230 Fall 2014 Part I: Leonard Company sponsors a defined benefit pension plan for its employees. The following data relate to the operation of the plan for the years 20X2 and 20X3. | 20X2 | 20X3 | Projected benefit obligation, January 1 | $ 600,000 | | Plan Assets(fair value and market-related value), January 1 | 410,000 | | Pension Asset/Liability, January 1 | 190,000 CR. | | Prior Service Cost, January 1 | 160,000 | | Service cost | 40,000 | $ 59,000 | Settlement rate | 10% | 10% | Expected rate of return | 10% | 10% | Actual return on plan assets | 36,000 | 61,000 | Amortization of prior service cost | 70,000 | 50,000 | Annual Contributions | 97,000 | 81,000 | Benefits paid to retirees | 31,500 | 54,000 | Increase in projected benefit obligation due to changes in actuarial assumptions | 87,000 | 0 | Accumulated benefit obligation at December 31 | 721,800 | 789,000 | Average service life of all employees | | 20 years | Vested benefit obligation at December 31 | | 464,000 | (a) Prepare a pension worksheet presenting both years 20X2 and 20X3 and accompanying computations and amortization of the loss (20X3) using the corridor approach. (b) Prepare the journal entries (from the worksheet) to reflect all pension plan transactions and events at December 31 of each year. (c) For 20X3, indicate the pension amounts reported in the financial statements. Part II: The accounting records of Scotty inc show the following data for 20X2....
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...The Coca-Cola Company Case Synopsis Submitted by: Christopher Hnatko, Romita Sidhu and Li Zhang Business 478- Section D300 March-17 2014 INTRODUCTION Firm History The Coca-Cola Company is a beverage company. “It owns or licenses more than 500 nonalcoholic beverage brands” (MintGlobal, 2014). It primarily serves sparkling beverages but also wide range of still beverages such as water, juices, ready-to-drink teas and coffees, and sports drinks. The Coca-Cola Company was founded in 1886, by John S. Pemberton and served Coca-Cola at a local Pharmacy in downtown Atlanta, Georgia (The Coca-Cola Company, 2014). In 1892, Asa Candler purchased and incorporated the Coca-Cola Company as a Georgia Corporation (The Coca-Cola Company, 2014). Fourteen years later, under Candler’s leadership, bottling operations began in Canada, Cuba, and Panama. In 1919, the Coca-Cola Company was purchased by a group of investors led by Ernest Woodruff for $25 million. From its early years, Coca-Cola Company made significant innovations in the beverage industry, such as six-bottle carton and steel 12-ounce cans. Additionally, it continued to expand internationally (The CocaCola Company, 2014). In 1923, Robert W. Woodruff was elected as president of the Coca-Cola Company, who also served as a Chairman of the Board in 1939. The very first new product distributed by the Company was Fanta Orange in Naples, Italy. After the success of this product, it established a diverse portfolio through...
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...thinking.May raise awareness of threats to a project.Can help an organisation to anticipate future difficulties and take action to avoid or minimise their effect Even Coca Cola, the worlds’ largest beverage company has to consider about their macro environment and its opportunities and threats. They too have to analyze their Political, Economical, Social Environment. limitations .The external factors considered during PEST analysis are dynamic and they change at a very fast pace. At times, these changes may occur in less than a day’s time, thus making it tricky to predict why and how these factors may affect the present or future of the project.Collecting enormous amounts of relevant data from the right sources becomes a bit of a problem, especially since most of the pertinent data must be collected from external agencies. This makes PEST analysis not only time consuming but costly as well. Also, getting the latest data and keeping the analysis updated with it becomes a problem.A proper PEST analysis requires a lot of information to be collected. But when handling too much information, the users tend to get confused and lose sight of what factors are more critical. This ambiguity in prioritizing the affecting factors can put the entire planning on the wrong track political Those Non- Alcoholic Beverages like; Coca-Cola, are within the food category, under the FDA (Food and Drug Administration). The government has control over the...
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...BACKGROUND Coca-Cola was invented by Doctor John Pemberton who was a pharmacist from Atlanta, Georgia. He developed Coca-Cola in a three legged brass kettle in his backyard. His bookkeeper, Frank Robinson, suggested the name “Coca-Cola” and with his excellent penmanship, he developed the logo of the company, which is still used today on the sides of the cans and bottles of Coca-Cola. Initially, the soft drink was sold to the public at a pharmacy/soda fountain shop in Atlanta, Georgia and it made its debut on May 8th, 1886. It was first sold as a medicinal tonic and actually contained extracts of cocaine and kola nut which has a high level of caffeine in it. Ironically, in the first year of its existence, on an average about nine servings of the soft drink were sold each day and sales for that first year added up to a total of about $50.00. Expenses totaled approximately $70.00. Therefore the company actually lost money its first year. In 1887, another pharmacist and businessman, Asa Candler, bought the Coca-Cola formula from John Pemberton for $2,300. In between years 1890-1900, aggressive marketing and advertising Coca-Cola’s sales rose to over 4000%. Over the years, the Coca-Cola Company became a globally recognized power company whose logo has been ranked number 1 as the most globally recognized logo in the world for the past eleven years. Just this past month, it fell to number 3 and Apple took over their number one role. ...
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...Communities We Serve 2011 Operating Group Highlights Business Profile Management Board of Directors Shareowner Information Company Statements 2020 Vision A LETTER fROm OuR ChAIRmAN ANd ChIEf ExECuTIvE OffICER dear fellow Shareowners: In 2011, I was honored to represent The Coca‑Cola Company all over the world, in humble villages and great, bustling cities. Wherever I traveled, I spent time in stores, restaurants, shops and homes—the places where people buy and enjoy Coca‑Cola. With every visit, I learned something new about our business: what we are doing well and what we can—and must—do even better. Again and again, as I listened to consumers, customers, bottling partners, associates and shareowners like you, one thought kept coming back to me: I wish all of you could see this business the way I do. That is quite a wish, I know. But, if you had been with me this past year, you would have experienced so many exciting and memorable moments in our ongoing story. Coca‑Cola turned 125 years young in 2011, and we celebrated by thanking all the people who, since 1886, have made Coca‑Cola what it is today. Even after three decades in our business, I was amazed and energized by the outpouring of affection for Coca‑Cola. Had you been with me last May, as we...
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...Executive Summary The Company for analysis is the Coca-Cola Company. It operates in the soft drinks industry. This company is known to be among the oldest companies that manufacture non-alcoholic beverages. Among the main competitors of Coca-Cola is Pepsi. Coca-Cola is a multinational that has subsidiaries in almost every corner of the globe. It is a publicly traded company with a current market price for its stock at 46.39 % as at 31st March 2016 which translates to a deviation of 0.41%.An analysis of Coca-Cola Company reveals that Coca-Cola is currently grappling with issues related to its market share, quality of its soft drinks and production processes. These problems have in turn decreased their market share and its competitive advantage. Competitors have taken this as the advantage to increase their sales and revenue. The notable competitors for Coca-Cola Company are Pepsi, Nestle S.A, Dr. Pepper Snapple group inc., and Nestle Waters France. This study undertakes an analysis of Coca-Cola's industry with an aim of finding the root causes of these problems and how Coca-Cola can overcome them. Michael Porter’s five forces model, ratio analysis, analysis of market capitalization, business model, and strategy are some of the main approaches that this study applies in analyzing the Coca-Cola Company. Nevertheless, the Coca-Cola Company remains competitive, and investors should not avoid from investing in Coca-Cola. Coca-Cola produces several brands of non-alcoholic beverages...
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...I. Executive Summary Coca Cola is one of the largest leading beverage company that produce products such as water, juice and juice drinks, sports drinks, energy drinks, teas and coffees. Coca Cola products are distributed through restaurants, grocery markets, street vendors, and others, all of which sell to the end users: consumers. Coke is increasing investments in bottling investments, front-end capability, equipment and people. Coke’s long –term bottling strategy is to reduce ownership interest in bottlers and sell the companies interest to investee bottlers. Coca – Cola Company has two major rivals: PepsiCo and Cadbury Schweppes PLC. PepsiCo is a fierce competitor in the beverage industry’s two fastest growing categories: water and sport drinks. Cadbury Schweppes PLC is the world’s largest confectionery company and has a strong regional beverage presence. In order for Coca – Cola to compete with PepsiCo, Coke should also focus in making a sport drinks. Consumers now a day is so conscious of their health that they buy sport drink in order to energize them to exercise more. Coca Cola should produce beverage such as sport drink in order to attract consumers to but their product instead of PepsiCo. This case answers, How can Coca – Cola produce healthy products in order to lessen health problems that consumers are facing today, the use of plastic bottles in order to help the environment and to have a new line of energy drink that is less unhealthy...
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...that are the best match for a business’s products and services” (Suttle, 2014, ¶ 2) This statement speaks directly to the ideal scenario every company hopes to find; one where it’s strengths as a product and service provider are best matched with the client and consumer base most in need of these outputs. When reviewing soft drinks giant Coca Cola, we find a company that specializes in diversity; dominating the world’s beverage market with a wide variety of product choices specifically targeted to the most opportune consumers. The paper that follows will outline several critical market segments used by the company including overviews on demographic, psychographic, geographic and behavioral characteristics of the Coca-Cola Company. Coca Cola’s target markets and the company’s plans for targeting these markets will also be discussed, and a proposed positioning statement for the company will also be introduced. Company Overview Founded in 1886, The Coca-Cola Company is headquartered in Atlanta GA, and “is the world’s largest beverage company, refreshing consumers with more than 500 sparkling and still brands.” (Coca-Cola Company, 2015). Coca-Cola’s mission focuses on consistently transforming its product line to stay in step with the demands of its consumers, a challenge the company has successfully achieved for the past 129 years. We can see this dynamic drive clearly stated in the company’s mission statement, a three-pronged goal: -To refresh the...
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...Atlanta, Georgia, John Pemberton developed Coca-Cola, a non-alcoholic version of French Wine Coca. The first sales were at Jacob’s Pharmacy in Atlanta, Georgia, on May 8, 1886. It was first sold as a patent medicine for five cents a glass at soda fountains, which were popular in the United States at the time due to the belief that carbonated water was good for your health. Pemberton claimed Coca-Cola cured many diseases, including morphine addiction, headache, and impotence. When launched Coca-Cola’s two ingredients were cocaine and caffeine. The cocaine was derived from the coa leaf and the caffeine from kola nut, leading to the name Coca-Cola. Pemberton called for five ounces of coca leaf per gallon of syrup, a significant dose; in 1891, Candler claimed his formula contained only a tenth of this amount. Coca-Cola did once contain an estimated nine miiligrams of cocaine per glass, but in 1903 it was removed. After 1904, instead of using fresh leaves, Coca-Cola started using “spent” leaves –leftovers of the cocaine extraction process with cocaine trace elevels left over at a molecular level. Today, Coca-Cola uses as an ingredient a cocaine free extract prepared at a Stepan Company in Maywood, New Jersey. In the USA, Stepan Company is the only manufacturing plant authorized by the Federal Government toimprort and process the coca plant, which it obtains mainly from Peru, and Bolivia. Besides producing the coa flavoring for Cac-Cola, Stephan Company extracts cocaine from...
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