Financial Statement For Cmg Operation

Financial Statement For Cmg Operation
The financial statement for CMG operation in 2012 showed total revenue increased by $461,676 or 20% increase change from $2,269,548 to
$2,731,224. This growth pattern continued into 2013 where the company had a dollar value increase of $483,367. Gross profit for 2012 was
$740,340 which represents a $151,113 increase over 2011 operations. The gross profit margin of 26% in 2011 increased by 1% in 2012 and remain
constant in 2013 showing that CMG's operation was profitable enough to manage its operating expenses. It can be safely said that the operation of
CMG in 2012 was lucrative as Operating profit margin reflects an upward trend of 2% in 2012 and remains the same in 2013.
CMG reported total assets account of grew between 2011 and 2013. In 2012 total assets was $243,359 more than in 2011 or a 17% change. Total
current liabilities also increased steadily over the period with 2012 current debts amounting to $186,852 a 12% debt increase over 2011.
However, total current liabilities for the same year totaled $422,741, a 19% increase or 29,399 dollar value increase over 2011. Despite the
increase in liabilities CMG had a 41% increase change in retained earnings for the 2012 fiscal year. CMG current ratio for 2012 remained above 1
regardless of being lower than 2011. However, the changes in 2012 spread through to 2013 where the liquidity power of the company was increased.
Overall, based on the above information CMG has the financial capability to implement
... Get more on HelpWriting.net ...

Costco's Business Model Essay
1.What is Costco's business model? Is the company's business model appealing? Why or why not?
Costco's business model was to generate high sales volumes and rapid inventory turnover by offering members low prices on a limited selection of
nationally branded and selected private–label products in a wide range of merchandise categories. Management believed that rapid inventory turnover,
when combined with the operating efficiencies achieved by volume purchasing, efficient distribution, and reduced handling of merchandise in no–frills,
self–service warehouse facilities, enabled the company to operate profitably at significantly lower gross margins than traditional wholesalers, mass
merchandisers, supermarkets, and supercenters.
... Show more content on Helpwriting.net ...
The company wants to create a sense of urgency for the customers and make them realize they need to buy the item because it may not be there next
time.
This strategy seems to be working for the company because they continue to grow. They are opening new warehouses and expanding the company's
offerings of Kirkland Signature items. They also recently opened two freestanding high–end furniture warehouse businesses. Sales in 2005 at these two
locations increased by 132% and profits are up significantly.
3.Do you think Jim Sinegal is an effective CEO? What grades would you give him in leading the process of crafting and executing Costco's strategy?
What support can you offer for these grades? Refer to figure 2.1 in chapter 2 in developing your answers.
Yes, I do feel Jim Senegal was a very successful and effective CEO of Costco. He was well–liked and respected by him employees which allows for
growth within a company and he stuck to his mission statement of "providing members with quality goods and services at the lowest possible
prices". His mission statement was very easy to communicate to employees, shareholders, and the general public. He managed to gain the respect of
employees and the general public by being simple and down to earth, which lead to the growth of his company while being actively involved in
management. I personally would give him A's for

Company Overview Of Rona Inc. Essay
Company Overview Rona Inc. is a home and hardware store. Many people famously know it as Rona. Whether it be home improvement, garden
equipment, kitchen, bath products and accessories, can be found at Rona. It is by far the largest retailer store in the industry of hardware and home
improvement products (Reference for Business). Rona is not a retailer but it also distributes. "It was founded in 1939 as a buying group of 30
Quebec hardware stores" and it became a public company in 2002 (Reference for Business). With its primary mission as "provide Canadians with the
best products and advice to build and renovate their homes in total confidence" (About Rona). It "is the sole North American member of the European
buying group ARENA and is a partner in a U.S.–Canadian buying pool called Alliance International LLC" (Reference for Business). Rona runs a
variety of retail outlets with a "mix of company–owned stores, franchises, and affiliated stores" (Reference for Business). "Rona operates a network of
566 franchise, affiliate and corporate stores of various sizes and formats. With approximately 22,000 employees working under its family of banners
across Canada and more than 13 million square feet of retail space, the RONA store network generates $4.8 billion in annual sales" (Reference for
Business). This is a reflective of their success since their establishment. In 2013, Rona initiated restructuring of its corporate retail. According to Dixon
Rona's restricting included

Solar Power Appliances
Introduction
Founded in 1987 by a professor of electrical engineering at the University of Stanford, the SunPower Company has lived to beat adversities and
emerged as a formidable force to reckon with in the provision of solar energy in the past few decades. Markedly, Dr. Richard Swanson acted on a
market gap and spearheaded the company's establishment from a research and development corporation to a fully–fledged production firm that
produces and sells solar panels globally. Owing to worldwide warming and climate change, there have been entrants in the same line of business that
compete with SunPower. As a result, a reduction in the company's market share occurred over the past decades.
In its initial life stages, SunPower signed two ... Show more content on Helpwriting.net ...
For instance, it registered a maximum of 600 MW solar cells in the year 2010 alone.
Despite its marked development, the SunPower Company still experiences aggressive competition from larger solar cells producers in the world. Since
solar energy is a permanent solution to concerns on climate change, there have been scores of entrants into the same line of business. For instance, the
company faces stiff competition from the Asian and Middle East countries. Some of its main competitors include Sharp Solar, who is the chief
competitor, Q–cells, REC Cells, First cells, and Sun Tech among others.
All considered, this paper presents an analysis of the simulations done from 2007 to 2025 on a two–year interval. In other words, it presents the results
obtained from 2007 and projected forth to 2023. The study also indicates probable decisions to make on the pricing strategies and marketing approaches
among other financial recommendations to beat the rising competition.
Results Obtained From Two Simulations from 2007 to 2025
Simulation 1
Period Gross MarginCapacity UtilizationReturn On SalesMarket ShareNew Entrants
20070.2810.022.4
20090.31.251.253.41
20110.331.250.143.66
20130.371.250.173.58firm1
20150.41.250.213.58firm 2
20170.431.250.253.48firm 3
20190.471.250.313.41firm4
20210.51.250.343.49
20230.541.250.383.07

Simulation 2
Period Gross MarginCapacity UtilizationReturn On SalesMarket

759 Store Essay
1) Executive Summary
759 STORE established in year 2010, is the retail business of the CEC Group [1] that was set up with reference to the consumer culture of living areas
in Japan. It mainly sells snacks, beverages, food and other packaged food and cosmetics which imported from Japan and other regions of the world. In
the year, 759 STORE gradually introduced characteristic domestic goods including kitchen supplies and household goods mainly from Japan. Running
with high inventory turnover rate, 759 STORE aimed to gJuly 30, 20157/30/2015ive desirable service to vast local Hong Kong residents, providing a
relaxing shopping environment with wide range of products for 759 store's customers to choose.
пјЈпјҐпјЈењ‹йљ›жЋ§и‚Ў (0759.HK)
2.000 0.070(3.627%) 07жњ€29
ж—Ґ, ж џжњџдё‰, 15:59 ... Show more content on Helpwriting.net ...
Nowadays, 759 STORE is basically one of largest snacks chains store in Hong Kong.
This project report aims to find out " How to improve 759 market share in Hong Kong", review the business strategies, state the opportunities and
problems through the internal and external analysis, and recommend future strategies for improvements.
For strategic analysis part, we used PESTLE and Porter's 5 forces for external analysis; and SWOT and Value Chain for internal analysis.
For Porter's Five Forces analysis, the degree of each focus should be:
1. Rivalry among existing firms – low
2. Threat of new entrants – low
3. Bargaining power of suppliers – low
4. Bargaining power of buyers –

What Is Office Depot's Gross Profit Margin
Gross profit margin reflects the amount of revenue from sales that is left for profit and to pay other expenses after the cost of the goods sold is
subtracted. This margin is roughly equivalent to the markup on a product and reflects the amount over cost the company is able to charge. Firms in
retail can usually increase their gross profit margin if they can differentiate themselves from their competitors and charge a higher price for roughly
equivalent products. Staples has pulled ahead of Office Depot in recent years, mostly owing to a drop in Office Depot's margin from roughly 30% to
about 24%. This drop is significant because that means less money from sales is flowing through the company to cover operating and other expenses,
and contributed to problems such as those discussed with the times–interest–earned ratio. Staples, while facing slight declines in its margin, has been
able to keep its gross ... Show more content on Helpwriting.net ...
The operating profit margin is this amount as a percentage of total gross sales. This is where Office Depot's problems, as well as some of Staples'
become apparent. For Staples, there is wide variation in this margin from year to year, whereas their gross profit margin had relatively small variation.
This signifies that Staples likely has less control of its expenses that are incurred in the operating section. An improvement in controlling these
expenses could not only improve the bottom line, but also make the company's earnings more predictable from year to year. Staples still fares
comparatively well here when compared to Office Depot, who is already losing money before interest and income taxes are subtracted. It is interesting
that, despite its many advantages in most functional areas, Amazon lags behind Staples here. This may indicate that a certain competency exists here
for Staples to

Case Study : Charles Chocolate And High Employee...
Charles Chocolate is one of the most prominent chocolate brand in New England, having various chocolate product line with highest quality and
customer loyalty. Charles has only one production facility in Portland with high employee satisfaction and retention rate. Although it has strong
financial position as off today, Charles has been dealing with various problems regarding production, supply chain management and product design.
The current president, Steve Parkland has the job to double or triple the size of the company, and for doing that he will also have to review sales and
marketing, IT and human resources strategy to continue the healthy financial position of Charles and accelerate the sluggish growth rate in future.
After the case study, we are expecting Jim to make recommendations about resolving the ongoing operational limitations, revitalizing marketing and
sales, and probable expansion possibilities. Jim will also make decisions about finding the right successor for Charles and solving some HR issues.
External Analysis The relevant components for macro–environment analysis related to Charles are given below 1)Geographical: a.There are less
number of tourist in recent times in Portland and Boston area. It will hurt the brand as Charles has more concentration in these geographical locations.
b.In other parts of the country, the brand Charles is not ubiquitous. 2)Social: a.There has been change in consumer demand among younger
demographic. Health

Case Study Of Daffy Diapers With Love
Diapers with Love
I would like to announce the merger of Daffy Diapers and Snuggles Diapers. With the merger, the name of the company will now be Diapers with
Love. The merging of the two companies is an opportunity to improve our quality, total sales, reduce employee turnover, and to increase profits. Both
plants will remain open, with no plans to close either facility in the future. The current plan for the merger does not entail any layoffs on the shop floor;
the plan is to increase the headcount for the company's current production needs and for future targets that are in the planning stages. There will be
some reorganizing of office personnel. However, there will be opportunities in other organizations within the company for those involved in the
reorganization to apply.
The central plant will be in Hiccup, MO where the sales team, research and development, and central office personnel will all locate. The plant in
Nowhere, OK is located 45 miles from the Hiccup plant and will have the essential office personnel in that facility to support business and employee's
needs. ... Show more content on Helpwriting.net ...
The key finding was the gross/profit margin for the merged company. The findings showed the current gross/profit margin for the new company is
currently 6.25% in combining both facilities revenue and cost of goods sold. The goals for the system level team is to increase the gross/profit
margin to 23% over the next year. To reach the goals, Graham et al. (2015) describes the use of a balanced scorecard to enable individuals or groups
to understand how they contribute to the overall strategies of the business. The team leading the implementation plan for performance improvements
selected four of the six areas of the scorecard to work from to benefit the systems, process, and job/performer levels in finding the areas for

Nike 's Impact On The Shoe Industry
Looking into a future new venture for myself I decide to start–up a business like Nike, because of the performance that Nike has had in the shoe
industry has been remarkable all across the globe for many years. It is one of the country's largest and highly respected brand names, not only in the
United States sector, but it highlights the international globe as well. Nike is a sporting goods company and distributor that offer's all type of
athletic shoes, sporting gear, and many different accessories that are used for people that are into sports and fitness. A lot of different teams in the
sports industry uses Nike equipment, shoes, and accessories because of their amazing background name for their products and services that they offer.
So since Nike has that title brand and as a company they have prospered in many ways and I would like to start–up a shoe company similar to Nike
since they have profited very well on the market with minimum declining levels with still manage to pull through in the end. In today's new some of
the big names of sports like LeBron James, Tiger Woods, Mia Hamm uses Nike accessories and also promotes the Nike name. This project is being
considered as a great opportunity for us to star–upt a new and future business project. PERFORMANCE ANALYSIS Nike's target audience is the
people that are between the ages of 18 to 35 years old. Nike as a company caters to both men and women and also senior citizens that are looking for
some comfort especially when

A Report On The Marketing Movement Of The Women 's...
Chip Wilson had a passion for technical athletic fabrics and after taking his first yoga class in Vancouver, British Columbia he found a problem.
The cotton clothing that was used for yoga was completely inappropriate and too sweaty for him. In 1998 he opened up a design studio for yoga
clothing that also served as a yoga studio at night. He asked the yoga instructors to wear his apparel and in return he received positive feedback. In
November of 2000, Wilson opened up lululemon's first real store, called Kitsilano. Wilson had a vision that this store would be a community hub
where people could talk about all aspects of healthy living. Wilson saw his brand as a way to fill the void in the women's athletic market. Lululemon's
mission statement is providing people with the components to live a longer, healthier, and more fun life. More stores expanded in the Vancouver area
and in 2002 even expanded into the United States. By 2005, the company had 14 company–owned stores and one franchised store. By 2007, the
company's owners elected to take the company public. Lululemon proved to be a growing company. Chip Wilson stepped down from his executive
position as lululemon's Chief innovation and branding officer executive on January 29, 2012. Since Lululemon was started in Vancouver, British
Columbia, the European Union has many political influences on their economy. The UK government can influence trade and encourage sales of British
goods abroad. This directly affects the sales

Customer Stratification And The Distribution Network Of...
Methodology and Timeline
Introduction
A customer stratification perspective is applied for full analysis of TMK IPSCO distribution network of the oil country tubular goods (OCTG) division.
Few comprehensive and systematic quantitative studies have been undertaken of the OCTG customer base, and none have been performed of TMK
IPSCO until now. Customer Stratification is based on the definitions outlined in Customer Stratification: Best Practices for Boosting Profitability. In
this section, the study calls for a detail of the processes used to gather data related to the closed end distributor list. This study shall additionally focus
on the measurement and methods of distributor contributions to company performance and profitability. First, the outline of customer stratification
and its components are explained. Next, data is drawn from each distributor and discussed. Additionally, the measures and steps followed in validating
the various scales and rationale are presented. Finally, a defined look at best practices for an improved path forward regarding distributor contribution
to gross profit margin and how to best utilize the sales force for overall EBITDA improvement.
This study was conducted among the TMK IPSCO oil country tubular goods sales division in conjunction with sales analytics marketing, technical
claims, marketing intelligence, finance, and commercial sales. The study displays both qualitative and quantitative theory related to the company
perceptions of their

Competitive Analysis : The Competitive Profile Matrix ( Cpm )
Competitive Analysis The Competitive Profile Matrix (CPM) is a tool that compares the firm and its rivals and reveals their relative strengths and
weaknesses (Competitive Profile Matrix, 2013, October 29). These factors are influenced by external and internal challenges. The illustrated CPM
below compares Domino's Pizza with two of its top competitors, Pizza Hut and Papa John's. The results of the CPM give Domino's Pizza a 3.3,
which is above average in its respective industry. The firm also has high market share. There is an opportunity to improve areas of product expansion
and effective advertising. A strong social media presence will also help increase brand loyalty and give the firm the competitive advantage.
Competitive Profile Matrix
Rating Scale: poor = 1 below average= 2 average=3 above average=4
CPM TableDominos PizzaPizza HutPapa John's
Critical Success FactorWeightRatingScoreRatingScoreRatingScore
Advertising0.1040.4040.4030.30
Range of Products0.1040.4040.4030.30
Product Quality0.1040.4040.4030.30
Competitiveness0.1030.3040.4030.30
Financial0.1030.3030.3030.30
Expansion0.1030.3030.3030.30
Market Share0.1540.4040.4020.20
Price0.1540.4030.3040.40
Brand Loyalty0.1040.4030.3030.30
Total1.003.33.22.7
External Factor Evaluation The External Factor Evaluation (EFE) matrix is a tool that helps management visualize and prioritize opportunities and
threats that the business may

Ratio Analysis Of Macy's
In 1858, R.H. Macy founded R.H. Macy and Co. in New York City. From a dry goods store, he expanded his store occupy a total of 11 buildings
which all offered different categories of merchandise. Here, R.H. Macy created what we now know as the department store (The History). Macy's
Inc. has grown and currently operates over 700 department stores under its various names (About Us). JC Penny Co. Inc. was founded in 1902 by
James Cash Penny. JC Penny Co. Inc. was alike Macy's Inc., however, they offered a catalog to better compete againstdepartment store like
Montgomery Ward and Co. They currently operate around 1,100 stores worldwide (The Editors). The traditional department store format that Macy's
Inc. and JC Penny Co Inc. utilize has become ... Show more content on Helpwriting.net ...
Macy's Inc. ratio was .02 and JC Penny Co. Inc. was .00. To improve this ratio, both companies need to improve on their net income. If JC Penny
doesn't continue to improve its net income, then this ratio will begin to lean negative, signaling the company is losing money for every dollar is sales
and may not be good investment. Macy's Inc. still has room before it hits .00, however, if their net income continues to fall, they soon too may have the
same profit margin ratio as JC Penny Co. Inc. Shutting down unsatisfactory stores – as each company is doing – may help improve this ratio as well.
With less funding going to these stores, such as salary's, rent, and wasted inventory, they will be able to improve their net income value. The Times
Interest Earned Ratio is not near the same for these companies. J.C. Penny Co. Inc.'s ratio is 2.57, while Macy's Inc.'s ratio is 8.13. This means that
Macy's Inc. would be able to pay its interest expense over 3 times longer with current earning than that of J.C. Penny Co. Inc. This may be vital to an
investor if they are worried about their ability to remain afloat if something was to drastically change in department store industry or in the economy;
however if nothing drastic occurs that will affect its EBIT, then neither company should have a problem continuing to pay their interest

Fast Food Industry Leaders
Cory Collins
10/25/13
ECON 450
The quick service restaurant (QSR) industry, also known as the fast food industry, consists of a large variety of restaurant types, including but not
limited to ice cream parlors, fast food restaurants, pizza parlors, coffee shops. With all of these different types of eateries, the QSR industry makes up
a massive section of small businesses in America. This means that the market size is large, and that there are not restrictive barriers to entry. Some of
the giants in the fast food industry are McDonald's (MCD), Starbucks (SBUX), and Yum Brands (YUM). While McDonald's and Starbucks operate
under only one brand name, Yum Brands consists of multiplefast food restaurant brands such as KFC, Taco Bell,... Show more content on
Helpwriting.net ...
This means that McDonald's is bringing in the most total profits, and by a significantly higher percentage.
Variable Cost Efficiency:
The goal of any business is to have a larger gross profit margin. The graph below shows the three industry giants compared side by side in terms of
their gross profit margin as a percent of the company's revenue. This can be used to measure variable cost efficiency.
Source: Morningstar Financial Statements – Graph 2
The higher percentage, represented on this graph by Starbucks, shows that this business is keeping more of each dollar of sales. This means there
will be more money left over to use for other expenses. The lower percentage, shown by Yum Brands, suggests that the business produces a very low
revenue to pay for expenses. This low gross profit margin usually suggests that either the business is unable to control production and inventory costs
or that prices are set too low.3 Using this information we can conclude that the variable cost efficiency is better for a company with a higher gross
profit ratio, like Starbucks, than for a company like Yum Brands who produce revenue at a lower level.
Fixed Cost Efficiency:

Fixed cost efficiency is measured differently however. The next graph will depict Operating expenses and as a percentage of revenue per company. As
we will see, Starbucks has the largest operating expense of any of the companies. What does this mean for the companies?
Source: Morningstar

Swot Analysis Of Carlsberg
Carlsberg Carlsberg was established in the year of 1847 by J. C. Jacobsen in Copenhagen, Denmark. Carlsberg is a company recognised for their
good taste in beers. The company first product was Carlsberg beer but various brew from other brands are also available over the shelf in the super
market as well. Malaysia receive first Carlsberg brand in the year 1907 where it was first imported to the nation. Carlsberg is now the biggest and
leading beer brand in Malaysia with over 50% of market share. The company is currently listed on Malaysia stock exchange as Carlsberg Brewery
Malaysia Berhad. Guinness Anchor Guinness Anchor is a merged company between Guinness Malaysia Berhad and Malayan Breweries (Malaya) Sdn
Bhd. In 1989, the company was listed... Show more content on Helpwriting.net ...
Which in short, Carlsberg is more profitable as compared with Guinness and Carlsberg is more efficient in using its resources and product control
Return on Capital Employed (ROCE) is used to measure efficiency of the company generating profit from capital employed which by comparing
the net operating profit to capital employed. Carlsberg's performance has slightly increased from 74.57% to 81.20%. This signify that the company
is doing a good job in managing their investment that is entrusted to company's management by the shareholders and doing in a more efficient way
in using their capital to generate profit and the reason behind this is because of the increase in huge amount of reserves in 2013 which has fallen
tremendously in 2014 which caused a high level of average in equity in 2013 and a low in 2014, hence resulting in a low and high ROCE ratio. The
comparison with Guinness on its financial years has ROCE ratio of 37.57% whereas, Carlsberg has a ratio of 81.20%. The huge difference indicate,
that Carlsberg is better than Guinness in ability to manage the capital available by generating high profits. Moreover, this indicate that Carlsberg are
towards risk taking in getting high return. Since high ratio indicate high return while Guinness are more caution in risk taking and likely to take less

The Owner And Operator Of Snead's Dry Cleaning Company
Sheldon Snead's uncle, the owner and operator of Snead's Dry Cleaning Company has been in business for over 30 years. Since its establishment,
Sheldon's uncle has experienced sustained success with the company and has continued to serve their customers throughout the years. The company is
located in the downtown DC area, which would allow Snead's Dry–Cleaning Company to serve both residential and commercial clients. Sheldon's
uncle is looking to retire from the business ad asked his nephew if he would like to take over the business and eventually purchase it from him out
right. This financial analysis will aid Sheldon in making a sound decision as far as accepting his uncle's proposal. Additionally, if he decides to take
the deal it will... Show more content on Helpwriting.net ...
Snead's Dry Cleaning Company is currently located in a favorable location and is zoned for commercial/residential activity. This is a strength that can
prove advantageous to the company. Presently, the company has approximately 500 plus customers that are regulars at Snead 's Dry Cleaning. This is a
high number of regular customers for a dry cleaning company. Additionally, the company has approximately 800 names in its computer listing. The
company owns the land and building associated with the business, which is valued at $250,000. These strengths can be great contributing factors to
reviving the business and making it competitive in the marketplace.
Weaknesses:
The company have a small outstanding balance on an improvements loan. The store front area is desperately in need of renovation, which can run
anywhere between $15,000 –$30,000. Dry cleaning equipment located in store front, which can paint an undesirable picture to customers. No
member of the Snead family is willing to work at the company, which will force Sheldon to hire on new employees and pay higher wages. The
company's dry cleaning equipment is on its last leg and has approximately 3–5 years of life left. If the company's equipment is inoperable, Snead's Dry,
Cleaning Company will be forced to close its doors indefinitely. In this case, these weaknesses place Snead's Dry Cleaning Company at

Revenue and Shelf Space Essay
Allstar Brands' Allround product is a 4–hour multi–symptom, over–the–counter, liquid medicine used to treat colds, coughs, and allergies. Allround is
typically used at night because of the strength of the medication and because the alcohol and antihistamine helps consumers rest. When LSD&J took
over as Brand Managers, our strategy was two–fold; grow the top and grow the bottom of the company. Our goal was to make the company strong
and stable to ensure Allstar remains one of the top brands of medicine for years to come. Our strategy to grow the bottom was to focus on keeping our
gross profit margin stable by minimizing operating cost, manufacturing cost and fixed cost. Our strategy to grow the top was to increase sales and net
income. ... Show more content on Helpwriting.net ...
The demographics were selected based on decision criteria. We focused on the groups seeking product effectiveness and who were not as concerned
with side effects and price.
We raised the price of Allround by 4%, slightly above inflation, to a price of $5.50 and left the volume discounts the same. Allstar decided not to hire
additional sales people but to reallocate their current resources from the marketing data available. LSD&J took the advise from our predecessors on
channel choices, "Retailers considered four basic factors regarding shelf space allocation: product turnover (number of units sold in a given period of
time), promotional allowances, sales force support, and co–op advertising allowances. In general, large grocery stores, mass merchandisers, and chain
drugstores were more apt to focus on turnover and allowances, whereas independent drugstores paid greater attention to sales force support." (The
PharmaSim Case, p 15) In addition, mass merchandiser sales showed the greatest growth so the following decisions were made. Period 0Decisions
Growth (%)
Independent Drugstores6110.3
Chain Drugstores28184.5
Grocery43335.5
Convenience384
Mass Merchandisers14249
Wholesalers158
Merchandisers815
Detailers1010
The sales force for wholesalers was reallocated to merchandisers since our market analysis for sales force indicated, "The wholesaler support sales

Analysis of Marks & Spencers Business Environment
Introduction
The aim of this report is to discuss and analyse the business environment of M&S. It will identify and analyse the appropriate key factors and
issues affecting the environment in which the organisation operates in. This will be completed through the use of strategic analysis tools, Porter's 5
force, PESTLE, SWOT, financial trend analysis and lastly ration analysis. The report will also discuss and evaluate the findings from the tools in order
to provide appropriate recommendations in which the organisation can act upon to improve their business performance.
Company Background
Marks and Spencer plc (also known as M&S and Marks & Sparks) is a British retailer headquartered in the City of Westminster, London,...
Show more content on Helpwriting.net ...
but buyers can easily go to a rival store so this makes them more powerful.
5. barriers to entry – dependent on the industry, it may be hard or easy for new firms to enter the market. examples include economies of scale – m+s
obviously has as it is so large, therefore difficult for small independent retailers to enter the market. However ther may be little brand loyalty in the
fashion market so new entrants may not find it difficult to gain new customers. the industry is not highly specialised or patented (like, for example,
pharmaceuticals) so this is not an issue, the knowledge needed to enter is easy to acquire.
Financial analysis of Marks and Spencer
ANALYSIS OFFINANCIAL RATIOS
The assessment of financial ratios in this report is not meant to provide an extensive analysis of the performance of Marks and Spencer. This
would be an analysis based on a few key measures that would provide an indication of the performance of Marks and Spencer. The ratios included
are across five areas: profitability; efficiency; liquidity; gearing; and, investor ratios. These ratios provide a view across various areas and provide an
indication of the overall performance of Marks and Spencer. The results and the analysis of these ratios are discussed further. The absolute measures
presented are in ВЈ millions except for the per share figures which are in pence per share and the percentages which depict the ratios.
1.1 Profitability Ratios

Exhibit 1 shows the

The Uk Economic Continues Recovery After Cash
1.Introduction 1.1 UK economic As the UK economic continues recovery after cash, Consumer spending has played a major part in UK GDP
growth. Compare to last year, the volume of retail sales in June is increased by over 4%. Look over the contribution from the four main sector in the
retailer industry, and food stores accounted for 40%, similar with non–food stores. Both Non– store retailing and Automotive fuel accounted for less
than 10%. (Office for National Statistics, 2016) So, Marks& spencer and Tesco would be a wise investment. 1.2 Marks& spencer Marks and Spencer
(M&S) is a major British multinational retailer, headquartered at City of Westminster, London. It was founded in 1884 and now grown into a
multinational retailer with their... Show more content on Helpwriting.net ...
Now, Tesco has over 3500 stores in the UK and it has stores in 11 countries. (Tesco PLC, 2016) 2Share prices analysis When people buy a share,
they can become shareholders of this company and the share price will change with business performance and the wider environment. As an
investor, people will sell their share for a high price. Figure 1 Share price movement of M&S last month (source from google Finance, 2016) The share
price for M&S suffered drastic decrease after Bexist, the lowest share price is ВЈ285.20 in Jun 27. At this stage, M&S maybe issued some negative
news. After Bexist, there had a recover of share price, the highest share price in the last month is ВЈ333.80 in Jul 13. In the last month, share price
decreased 2.27%. It happened may because consumers' confident decrease. Figure 2 Share price movement of Tesco last month (source from google
Finance, 2016) The lowest share price of Tesco also appeared after Bexist in Jun 27, it was ВЈ153.65. The highest of last month is ВЈ178.45 in Jun 4.
The share price among this month increased 0.66%. Also, compare to M&S, it shares price keep stable in last month and recovered quickly after
Bexist. 3Ratio analysis 3.1Profitability ratios Ratio M&S 2016 M&S 2015 Tesco 2016 Tesco 2015 Gross profit Ratio 39.11% 38.65% 5.24%–3.87%
Table 1 Gross Profit Ratio = Gross Profit x 100 Sales This ratio shows the management efficiency between customize the product price and control the

Oliver's Market Case Essay
Case 3: Oliver's Market
1) One key element of Oliver's Market strategy is to be the finest local gourmet and natural food store in the marketplace, which takes the respective
customer base into consideration. That is why the store in Santa Rosa has been set up differently so as to match the more upscale clientele. Another
important element of their strategy is the emphasis on delivering value to their customers amongst the perception of quality. In order to stay
competitive, Oliver's Market adopted a plan to beat local competitor Safeway's prices by 8 to 10% on everyday goods. A similar strategy was used to
compete with the prices on 'natural foods' found at Whole Foods Market. Although to stay in line with their overall strategy,... Show more content on
Helpwriting.net ...
Another competitive advantage is the excellent customer service as well as the willingness to provide customers with any products they request.
Besides, the engagement to support the communities which are served by the store, helped to gain a loyal customer base.
4)
| 2000| 2001| 2002| 2003| 2004| Gross profit margin(for both stores)| 34,04 %| 35,48 %| 36,90 %| 36,37 %| 36,23 %| Net profit margin(net return on
sales)| 3,71 %| 6,24 %| 6,49 %| 3,81 %| 2,58 %| Return on assets| –| –| –| 24,45 %| 16,89 %| Return on equity| –| –| –| 50,25 %| 31,66 %| Return on
sales(operating profit margin)| 3,19 %| 5,77 %| 10,34 %| 3,57 %| 2,38 %|
Current ratio| –| –| –| 2,65 | 2,80 |
The Gross profit margin stays relatively constant at around 36 %. However, there is a slight rise from 2000 to 2004.
The Net profit margin increased in 2001 and 2002 but declined sharply in 2003 and even further in 2004.
The ROE is actually very good in comparison to other market participants especially in 2003, but dropped significantly in 2004. Likewise the ROA
dropped. Due to the fact that there was no decline in sales, the constantly rising operating expenses can be seen as a reason.
The ROS had its peak in 2002, but is decreasing very sharply since. This shrinkage may be due to the pricing strategy, which is not very stringent.
With a current ratio

Financial Analysis : Abercrombie & Fitch
Despite Abercrombie & Fitch's efforts to win back loyal consumers with their new rebranding initiative, the company continues to experience a decline
in annual revenue and dismal growth coupled with a poor return on investment, making it a risky investment option for potential shareholders.
According to the company's annual report, Abercrombie & Fitch saw a decline in revenue from $4,116.90 billion in February 2014 to $3,744.03 billion
in 2015 with fourth–quarter revenues falling nearly 14% to $1.12 billion (Abercrombie & Fitch 41). The company contributed its dismal report to a
decrease in the number of operational stores at the end of Q4 fiscal 2014, weak consumer demand for both Hollister and Abercrombie & Fitch, slowing
growth in ... Show more content on Helpwriting.net ...
The retailer announced their decision to continue a plethora of store closings after suffering a $63 million loss for Q1 of 2015, worsened by the fact
that their losses exceeded the expectations of market analysts (Investopedia). Following the absence of CEO Mike Jeffries as of June 2015,
Abercrombie's stock dipped to its nearly annual low of $19 per share. The company continues to increase promotional efforts while offering
uncharacteristic discounts in an effort to lure consumers back into their stores despite weakening profit margins. Abercrombie & Fitch has also
furthered its efforts to expand and improve its e–commerce site to develop a more user–friendly shopping experience in the wake of over 200 required
store closings nationally. While Abercrombie's Executive Chairman, Arthur Martinez, attributes the company's losses to a transitional phase that will
likely take several quarters to reflect results of their strategic efforts, analysts continue to suggest that its unlikely consumers will return to the brand
despite its new incentives (Forbes Contributor). Currently, Abercrombie's dismal annual report and small scale efforts to rebrand itself makes it a risky
investment option, albeit has potential to improve in the future given their focus on improving their online presence and providing a better return for
investors.
Despite Abercrombie executives'

Marketing Analysis : Diamond Foods
Problem Statement
The major internal problem that Diamond Foods needs to address is potential excess waste in the packaging and handling operations of their product
assembly. One of the major external problems is facing the demands of competitors. The ethical dilemma that Diamond Foods could face is lying about
nutritional facts on products and packaging.
Trend Analysis
The trend of net sales, in terms of percentage fluctuation, proves that net sales stayed almost exactly the same between 2013 and 2015. As sales
increase in the snacks segment due to a higher volume of sales, sales declined in the nut segment due to a decreased volume of sales. Ultimately, this
increase of sales in one segment and the decrease of sales in the other segment offset each other to keep net sales nearly the same over the course of the
three years.
Diamond Foods current ratio has increased continuously over the between 2013 and 2015. In 2013 it was at 0.8 and by 2015 it was at 2.1. Overall,
Diamond Foods has the ability to meet its short–term obligations using the liquidity ratios because their total current liabilities decreased in 2014 from
$290.6 million to $133.5 million, while total current assets remained around the same amount from 2013 to 2015.
Diamond Foods debt/equity ratio has slowly decreased from 3.4 in 2013 to 2.1 in 2015. Diamond Foods issued more shares of common stock in
2014 allowing the ratio to decrease. This was because of the increase in stockholder's equity.
The trend of

Summary: Gross Profit Margin Analysis
= (440.7)/(867.6) Quick Ratio = 0.508 (2014) As the cash ratio is below 1 in three years, the company needs to sell other assets as well to pay its
short term debts. In order to avoid bankruptcy in the near future, the company should maintain enough cash to meet its 3 months short term
liabilities. Profitability Indicator Ratios: Profit Margin Analysis: Gross Profit Margin: What remains from sales after a company pays out the cost of
goods sold. To obtain gross profit margin, divide gross profit by sales. Gross profit margin is expressed as a percentage. Formula (2012) = (500.6)
/(1,128.7)*100 Gross Profit Margin= 44.35% (2012) (2013) = (508.1)/(1,100.2)*100 Gross Profit Margin= 46.18% (2013) (2014)... Show more content
on Helpwriting.net ...
So, company is heading to betterment. GP margin shows company is improving in making gross profit by selling its services. Operating Profit Margin:
Formula (2012) = (356.3)/(1,128.7)*100 Operating Profit Margin = 31.56% (2012) (2013) = (357.7)/(1,100.2)*100 Operating Profit Margin = 32.51%
(2013) (2014) = (374.1)/(1,130.6)*100 Operating Profit Margin = 33.09% (2014) Operating margin of the company also increase from 31.56% in 2012
to 33.09% in 2014 which is up 1.53% in three years. Again, OP margin shows company is improving in making gross profit by selling its services.
Pretax Profit Margin: Formula (2012) = (234.2)/(1,128.7)*100 Pretax Profit Margin = 20.75% (2012) (2013) = (264.6)/(1,100.2)*100 Pretax Profit
Margin = 24.05% (2013) (2014) =

A Note On Financial Leverage
A financial leverage ratio gives the stakeholders an understanding of the long–term affluence of a firm in the hospitality industry. This ratio measures a
hotel's ability to meet its long–term debt obligations. The debt ratio is total debt divided total assets. Hotels have a lot of long–term liabilities in the
form of debt, along with current liabilities. A lot of long–term assets are needed to successfully run a hotel, and therefore long–term debt financing is
also needed. The debt ratio is used to measure a hotel's ability to meet its long–term debt obligations. For the hotel industry, it is important to have low
debt ratios, meaning long–term assets greatly outweigh the debt used to purchase them. The profitability ratios measure a ... Show more content on
Helpwriting.net ...
This ratio is used to measure the amount of net profit earned on the revenue a company generates. For the hotel industry, profits are not going to be
very high, as there are high operating costs to run a hotel. But a stakeholder should always look at a company's net profit margin and compare it to the
industry average to ensure it meets and surpasses the benchmark. All of the information regarding financial ratios in the hotel industry was found on
invetopedia.com. Within the hotel industry, there are always going to be trends that have to be followed. According to Kelly McGuire and the Cornell
Center for Hospitality Research, there are ten global trends that will impact the hotel industry in 2015 and 2016. The ten trends range from the
millennials becoming the new power segment to sustainability and resource constraints. Let's take a look at these ten trends a little more in detail. The
first recognizable trend for the hotel industry is that the millennials are becoming the new power segment, and they are becoming the fastest growing
customer segment in the hotel industry and they are expected to represent 50% of all travelers by the year 2025. With this rise, not just hotels, but any
business will need to become more transparent and tech savvy, while also having a strong focus on responsiveness and a strong customer connection.
Since technology is essential for the millennials, they will expect

The Gross Profit Margin Ratio
The Gross profit margin ratio is a measure of profitability concerned with the effectiveness of generating profit. It represent the relation between the
gross profit and the sales revenue generate in the same period (McLaney and Atrill, 2012). The higher of this ratio is better for the company. The
DixonsВґ gross profit margin is virtually the same in both years, 2013 is 7,32% and 2014 is 7,47%. However, it is too low to compare with the
industry average ratio (15%). It should be as a consequence of the high cost of sales. Reducing the cost of the goods sold is an immediately measure
that the company must implemented. Additionally, increasing the price of the product should be another alternative. These changes will reflect
positively in the profit of the year leading to a higher gross profit margin.
The current ratio is a measure of liquidity, which is concerned with the ability of the company to meet its short–term financial obligations. It relates the
current assets and the current liabilities of a business the higher the ratio means that the business have more liquidity and quickly response to financial
obligations, however is not recommended to be too high (McLaney and Atrill, 2012). The DixonsВґ current ratios in both year are significantly lower
than the industry average which is 2.05 times, in 2013 is 0.89 and during 2014 is 0.93. These results lower than 1, is an evidence of a problem in the
liquidity of the company and the difficult for Dixon to meet its

Financial Analysis : Coach Inc.
Coach Inc. Research Report
Weibo Xiong
BU.230.620.82
Johns Hopkins University
April 25, 2016
COACH.INC
________________________________________
Date: 04/25/2016 Current Price: $40.23 Recommendation: HOLD
Ticker – NYSE: COH Headquarters: New York City, NY Target Price: $42.36 USD ________________________________________
Highlights Market Profile
We give Coach (COH) a Hold recommendation based on a one–year target price of $42.36, offering 4.6% upside from its closing price of $40.23 on
April 25, 2016. Our recommendations are followed by:
Financial Analysis – COACH INC 's gross profit margin is decreasing and operating expenses is increasing when compared to the same period years
ago. Profitability has decreased. But, COACH INC is extremely liquid. Currently, the Current Ratio (3) shows the company has ability to cover
short–term debt. Cash flow is still abundant. But ROE has decline. Overall, the company is facing some financial issues in the brand transition process.
Valuation– Valuation methods indicate a current intrinsic value of $42.36 per share. Based on its business strategy and cash flow structure, we believe
there is growth potential in the future. We evaluated Coach's intrinsic value primarily though adiscounted cash flow analysis.
Main Risks– Risks to our

Staples Evaluation Strategy
Current Strategy Evaluation When Staples first started their typical consumers came from the Baby Boomers. This generation was in focus because
they value in store shopping. With the evolution of technology, the Baby Boomers impact on the industry is steadily decreasing. One of the main
problems the company is facing is their consumer's desire for convenience. Millennials and generation Z are becoming more influential in the industry
because they place a high value on the convenience of technology and online shopping. The problem is that consumers don't find Staples online
shopping platform as convenient as some of the other options out there. The lack of an efficient online platform is evident considering the company's
online sales have decreased... Show more content on Helpwriting.net ...
As mentioned in the current strategies of staples, the company has attempted to re–brand in order to meet customers growing needs. Staples
successfully adjusted their advertising campaign but, most of their advertising and brand promotion is still in store. Without pushing their new slogan
and logo externally, the company is relying on consumers to notice the company's promotions themselves. It is challenging to reach consumers without
pushing the promotions, and the company's financials prove that it isn't working. In conclusion, Staples has begun to take corrective action in
re–branding. However, they receive a "no" due to their poor attempt to promote

Corporate Dinner Swot Analysis Essay
The analysis of the SWOT's for each business identified the forces that influence the strategies that need attention or are innovative. Splitting the
columns up into strengths and weaknesses allowed for an objective look at which strategies would prove to be more profitable. The Corporate Dinner
initially looks like it is good business with potentially have 350 expected guests. With a time frame of one hour, many drinks will not be poured.
Alcohol has a high profit margin, where a lot of money can potentially be made. The average person may have 2 drinks total. The cost of each drink is
high which will result in profit. The bartender will just have to push the higher priced drinks to maximize the short time frame. There is an estimate of
350 guests. This could be 50 people or the total 350. Food cost will fluctuate with the number of people attending. You can't cost out how much each
item will be or how much to make per person at this stage with an estimated count. The menu prices are not inclusive of the 23% service charge and the
10% DC sales tax. This means that you will be making money. The service charge and sales tax will be added on top of the initial bill. Charging for
parking is also advantageous. That money is a direct profit because each person is paying for their own. There is no one to pay or a middle man, since
it is self serve. Most people will use the reserved parking because it is safer and easier. It will probably be dark by the time

External And Internal And External Analyses
External and internal analyses are used to help you find the sources of competitive advantage. The order in which these analyses are conducted is not
important. This is because they both use each other to get the best information, order does not matter because they go together without mattering what's
done first. Both internal and external analyses allow firms to identify not only environmental threats and opportunities, but also it helps the firm
identify its weaknesses and positive strengths of the firm.
1.8 Will a firm that has a sustained competitive disadvantage necessarily go out of business?
A firm that has sustained competitive disadvantage wouldn't necessary go out of business for sure, but it will put them in danger which could ... Show
more content on Helpwriting.net ...
This is because the firm has a return on investment of 11.64% as shown above. The ROA and WACC are lower than the ROA of the industry.
1–16. Do these same firms have below average, average, or above average accounting performance?
a.ROA = 14.3%, Industry Avg. ROA = 15.2%
(Below average performance for accounting)
Return on investment is lower than that of the industry.
b.ROA = 4.3%, Industry Avg. ROA = 4.1%
(Average accounting performance)
The difference is super small even though the return on investment is a little higher than the industry's. Making it average.
c.ROA = 6.5%, Industry Avg. ROA = 6.1% (Above average accounting performance)
ROA is higher than the industry, making it above.
d.ROA = 8.3%, Industry Avg. ROA = 9.4%
(Below average performance for accounting)
Return on investment is lower than the industry.
2.8. Describe when the evolution of industry structure from an emerging industry to a mature industry to a declining industry is inevitable.
The demand is higher than the supply as told by the industry growth. For the maturity stage, the number of competitors is very big and this make
prices drop down and be a big threat for future profitability. During the decline stage, as the capacity exceeds supply, the power of the buyers increases
from it. This is because the market environment is always changing with time, so the industry must follow this life cycle to keep up with others. This
makes make the evolution of the industry

The Competitive Forces Facing Deere On The Global Market...
1.How strong are the competitive forces confronting Deere in the global market for agricultural and construction equipment? Do a five–forces analysis
and identify the key driving forces and key success factors to support your answer. Deere does not have any strong competitive forces that are
confronting them. Buyers. As of 2013 Deere has 34% share of the exports of agricultural equipment. Buyers tend to go with a known brand name.
Deere has been around 1837 and have been known for their excellent quality farm equipment. Since the buyers are a small group of farmers,
government and big corporations, the buyers cannot influence the prices of the equipment. Deere is known for not repossessing farm equipment when
there is a down turn, like the depression. This does instill the brand into the buyers. They established operations in strategic countries to keep the prices
down and have product ready when it is needed. Suppliers. They have many strategic manufacturing plants all over the globe. They have plants that
build the equipment that is the best fit for that particular country. This also, creates a supply chain designated for each location. This eliminates issues
of getting the parts to the location on a timely basis. Being a large manufacturing company each location is able to get the supplies it needs through a
contract. This is where they work on getting the best price available. Substitute. The equipment that Deere sells is very high end and difficult to

Work for Level 3 Yr 1
D2 – Assessment the economic efficiency and place of BB for 2014 using rate research (suitable ratio)
Introduction
In this task, I am required to assess the economic efficiency and position of BB for 2014 using rate research that is an appropriate for the panel of
administrators of BB. I will be looking at BB enterprise and the competitors figure using industry average. Name of Ratio | Type of Ratio | BB
enterprise | Competitor| Industry Average |Gross Profit Margin| Profitability | 43%| 62.25%| 54%| Net Profit Margin| Profitability | 30%| 20%| 25%|
ROCE | Profitability | 58%| 30%| 36%| Current Ratio | Liquidity | 2.5:1| 2.8:1| 2.5:1| Acid Test| Liquidity | 1.58:1| 1.2:1| 2:1| Stock Turnover... Show
This implies that for every ВЈ2.50p possessed in present resources is due ВЈ1 in present responsibility. However, looking at the competitor's determine
of BB, the numbers recommend that the present rate is 2.8:1. This implies that for every ВЈ2.80 possessed in present resources is due ВЈ1 in present
responsibility.
Comparison to BB and BB's competitor's, you can state that BB has great present rate and is fluid as the market regular is 2.5:1. The figure 2.5:1 is
generally considered acceptable, as firm would cover these demands from present resources. However BB competitor have higher present resources,
as it is 2.8:1. This implies that they are more assets to fulfill brief – phrase financial obligations.
Quick ratio
Looking at the numbers for BB, the numbers recommend that fast rate is 1.58:1. This implies that for every ВЈ1 the company owes in short– terms
debts, it only has ВЈ1.58p in assets resources (current resources not including stocks). However, looking at the competitor's determine of BB, the
numbers recommend that the fast rate is 2.1:1. This implies that for every ВЈ1 the company owes in brief –term debts, it only has ВЈ2.10 in assets
resources.
Comparison to BB and BB's competitor's, you can state that BB has high quick ratio as the market regular is 2:1. This implies that BB is able to fulfill
the temporary

Panera Case Study
1.What is Panera Bread's strategy? Which of the four generic competitive strategies discussed in Chapter 3 most closely fit the competitive approach
that Panera Bread is taking? What specific kind of competitive advantage is Panera Bread trying to achieve? Panera Bread's Generic Competitive
Strategy: Focus Differentiation Strategy (288) –Distinctive Menu/Products п‚§Panera Bread serves freshly baked breads with different combinations
–Signature CafГ© Design п‚§The concept of "Panera Warmth" п‚§Uses fixtures and materials that matches the neighborhood location п‚§G2– design
–Strategic Location п‚§Chooses potential locations in suburbs, strip malls, and regional malls Long term Management strategy To make Panera Bread...
Great dining ambience –In

Generally Accepted Accounting Principles and Substantive...
PRAIRIE TECHNOLOGY PARTNERS Planning Memo December 31, 2011 We have been retained as continuing auditors for Prairie Technology
Partners (PTP) for the year ending December 31, 2011 Engagement Objectives * Provide our report on the examination of PTP's financial statements
by February 5, with year–end fieldwork to begin January 14, 2012 * Issue our management letter comments by February 10, 2012 Preliminary
Analytical Review Briefly describe the results of your analytical procedures. Print this memo as an outline, then compose your answers as attachments
in your wordprocessor. Describe any unusual or unexpected relationships... Show more content on Helpwriting.net ...
We chose 5% for our basis because of the loan covenant. Study of Internal Control Briefly summarize the key facts you noted in your study of the five
components of internal control and the rationale for the conclusions you made in the audit program concerning whether each component was
adequately designed and implemented. The design and implementation and objectives of company controls are not adequate to meet the control
objectives. The control environment control objective is ineffective. This control objective lacks a written policy on ethical conduct, is lacking
oversight from the board of directors and audit committee, lacks a consistent style and philosophy from management, and lacks a strong commitment to
competence. The risk assessment control objective is effective but lacks any antifraud program and controls. The information and communication
control is ineffective. A virus has been detected and is affecting the files of the company. This control is lacking a strong IT department. The general
controls financial reporting control objective is effective but is weak in detecting or preventing material misstatement. The monitoring control objective
is ineffective; this control has need of an internal auditor. Summary of Team Meeting about RMM Including Fraud Conduct a team meeting and write a
brief summary here including the date, who attended, what was discussed, and any conclusions drawn. Prior–Year Working Papers Last year's

Tiffany & Co.
Tiffany & Co. Brian Fenske December 1, 2010 Retail Management Table of Contents I. Table of Contents .............................................. Pg. 2 II.
History............................................................ Pg. 3 III. Retail Mix ...................................................... Pg. 3–5 a. Location b. Pricing c. Promotional Mix
d. Merchandise Assortment e. Store Design IV. Store Visit ....................................................... Pg. 5 V. Competitive Advantage.........................................
Pg. 6 VI. Financial Performance .......................................... Pg. 7 VII. Website .......................................................... Pg. 8 VIII. Promotional Activities
.......................................... Pg. 8 IX. Works Cited ...................................................... Pg. 9 History Charles Lewis Tiffany and John F. Young first
founded Tiffany & Co. in... Show more content on Helpwriting.net ...
store at the Waterside Shops is designed very well. You enter the mall itself through one of the side walkways from the parking lot or parking
garage and you enter all the stores through the inside of the mall. It is set up like a big atrium with water features in the center. You enter the store
and they have all the glass counters split up and divided by jewelry item and accessories. The men's items are all in the same area of the store. In
the back corner they have a area where they clean jewelry which customers have brought in to get shined and cleaned up. Store Visit On my visit
to the store I had previously looked on the website to view some of the items that I would be interested in looking at when I arrived to the store. I
entered the store and within the first minute I was greeted by one of the sales people and she gave me a brief overview of the stores layout and
where I would be able to find the men's items, and then gave me some time to look around the store. I was in shock at first by all the items that were
glistening from all the lights shinning down through the glass counters. After I wandered around a little but she came back to me and asked if I needed
any assistance and I then told her

Frito-Lay/Cracker Jacks Case Analysis
Organizational Culture and Globalization
Stanley Brett Yunker
Davenport University
MGMT 735
Professor Andrew Makar
October 18th, 2010 Case Recap Superior Supermarkets (SS) is a division of Hall Consolidated, a privately owned wholesale and retail food
distributor. SS is the smallest of three chains which caters to the South Central United States and is ranked either No. 1 or No. 2 in each of its
markets. SS has been considering an 'Everyday Low Prices' strategy for many years. It is felt by due lower than expected sales based on budget
targets, that revisiting the issue of a new pricing strategy is warranted. A management meeting is scheduled to discuss this matter and a decision is
expected on this topic. ... Show more content on Helpwriting.net ...
Superior Supermarkets is in need of a strategic program to help fuel continued growth, market share, and profitability. The current issue of a new
pricing strategy is warranted, considering competitive forces, increasing consumer price consciousness, and recent sales being below budget. Table 3
illustrates how SS compares to its competition in terms of product distribution – a lower percentage of grocery and higher percentage of meats and
produce. This table also depicts that lower percentage of sales exist for high profit margin items. This information can be supplemented by recent
consumer research carried out through telephone surveys and two focus groups. Critical assessment of Superior Supermarket's current pricing
practices, recent consumer research, competitor behavior, and a SWOT analysis can give credence to a more effective pricing strategy and help
assess whether a 'Everyday Low Prices' strategy is justifiable.
Identifying the Root Problem Components Superior Supermarkets has experienced lower sales over the last two quarters and aware of increasing
competitive forces from three other chains that have stores in two of its Centralia territories. Historically, Superior Supermarkets has priced itself on
the higher end, delivering products that it

Ratio Analysis Of Nestle
Tangible Resources
A.Profitability ratios
Gross Profit Margin
The gross profit ratio is used to evaluate the operational performance of a business. It shows the relationship between the gross profit and the revenue.
NestlГ©'s gross profit ratios were 49.62% and 50.60% in 2015 and 2016 respectively. That means Nestle can reduce the selling price of its products by
49.69% in 2015 and 50.60% in 2016 without incurring any loss. The company's consistent improvement in gross profit ratio is the indication of
continuous improvement.
= 49.62%
= 50.60%
Net Profit Margin
The net profit margin ratio is an important ratio used to determine a company's financial health as it gives a more accurate view of how profitable a ...
= 13.67%
= 14.43%
B.Liquidity Ratios
Working Capital

WC= Current Assets – Current Liabilities
Nestle 2015 WC = 29434 – 33321 = –3887
Nestle 2016 WC = 32042 –37517 = – 5475
Current Ratio =
The current ratio indicates the company's ability to cover its short–term debt using short–term assets. NestlГ©'s current ratios were 0.88 and 0.85 in
2015 and 2016 respectively. That means both years, Nestle had negative working capital. NestlГ©'s currents assets do not exceed its liabilities in
current ratio is not always good for the company because it could mean that the company has too much inventory or excess in cash that is not invested.
Nestle 2015 Current ratio = = 0.88
Nestle 2016 Current Ratio= = 0.85
Quick Ratio =
The quick ratio is the liquidity ratio that measures a company's ability to satisfy its short–term obligations as they come due with its liquid assets.
NestlГ©'s quick ratios were 0.64 in 2015 and 0.63 in 2016. This slight decrease could mean that in 2016, NestlГ© relied more on its inventory or other
assets to meet short–term debts in both years, which could be an indication that the company is experiencing problems in its operation.
Nestle 2015 Quick Ratio = 0.63
Nestle 2016 Quick Ratio = = 0.63
C. Leverage Ratios
Debt to Asset Ratio =
Debt–to assets ratio determines the percentage total assets financed by

Finance and Funds
Acknowledgement
I would like to take this opportunity to thank all those who helped me for the successful completion of our first assignment for the module of finance
and funds for travel and tourism.
Firstly I would like to thank our parents, who were always there for me, standing by my side and giving me tremendous support and encouragement
which really boosted me in making this report a success.
I also would like to great thanks to our Module lecturer, name for guiding me throughout this report and giving me endless support which really helped
me through the completion of this report.
And lastly, I would also like to thank all our friends, the lab assistants for enabling me to use the computer laboratories, and the library ... Show more
content on Helpwriting.net ...
There are various ratios that can be determined from the balance sheet. They are drawn on by bankers, investors and venture capitalists while indicators
of the strong point and health of the enterprise. A few of the further well–liked ratios are:
Profitability ratios
These are used to assess how successful the management of a business has been at earning profits for the business from sales and from the assets
employed. They are widely used to measure the performance of a company, and therefore by implication, the performance of the management team too.
Gross profit margin
This ratio compares gross profit (profit before deduction of overheads) with sales turnover.
Gross Profit Ratio = (Gross profit / Net sales) Г— 100
Net profit margin This ratio compares net profit (profit after all costs have been accounted for) with sales turn over.

Net Profit Ratio = (Net profit / Net sales) Г— 100
Return on capital employed
This ratio is used to assess how much profit we earn from the investments the shareholders have made in their company Return on capital employed =
Profit for the Year * 100 Equity Shareholders' Fund
Liquidity ratios
This ratio conveys a company's ability to repay short–term creditors out of its total cash. The liquidity ratio is the result of dividing the total cash by
short–term borrowings. It demonstrates the number of times

Swisher Mower
Situation Audit
Swisher Mower is a lawn and garden company that manufacturers lawn mowers in its plant in Warrensburg, Missouri. The company's flagship product
is the Ride King. In 1996, Swisher was approached by a national merchandise retailer offering to distribute Swisher's standard mower under a private
label. The retailer offered to distribute the product line, but included several stipulations that would change the Swisher's distribution methods of its
product. Sales within the industry are predominantly determined by changes within the economy. If the economy weakens, overall sales within the
industry decrease. This cyclical effect can hinder or expand sales for a company, causing many companies to adjust their business strategies.... Show
Wisher primarily distributes its mowers in farm supply stores and hardware stores located outside metropolitan areas. 75% of the company's sales
come from rural areas, while 30% of sales regenerated from wholesalers and 20% from dealer sales. Much of the company's brand awareness comes
from co–op advertising through all sources of media. Swisher's target markets are the Midwest and Southeast, where the Ride King and their private
label Big Mow are primarily distributed. The company focuses sales on consumers with over an acre of land, as well as farmers with several hundred
acres. The Ride King has a distinct advantage over its competitors, since it is the only mower that has one front wheel that can turn the mower 360
degrees without shifting. As the economy improves, Swisher can take advantage of increasing sales by selling more of its mowers in large retailers.
Its retail price would make it the cheapest product on the market. As other brands have distributed their mowers under private labels to the growing
mass merchandisers, Swisher's sales could be quickly depleted. In order for Swisher to fully compete, it must be able to gain market share on other
private label brands. Many of its competitors have an advantage, because they use front engine mowers, while the Ride King does not. With other
manufacturers selling their mowers in the same locations as Swisher, Swisher must create more brand awareness within urban areas by

Global Market For Agricultural And Construction Equipment
Assignment Questions 1.How strong are the competitive forces confronting Deere in the global market for agricultural and construction equipment?
Do a five–forces analysis and identify the key driving forces and key success factors to support your answer. After looking into the Balance sheet and
financial charts for each top 4 rivals company who are almost dominating the current agriculture equipment manufacturing are not very strong
compared to Deer & Company. The five forces are: Supplier power. Deere managed to keep its other competitors from driving up the price because of
suppliers pricing by building its own supply channels. In each of its six identified key regions Deere established manufacturing plants that supported its
main production assembly line. For example Deere built plants across the U.S.A (Iowa, Illinois, North Dakota, Georgia, Louisiana, Missouri and
Wisconsin) each plant designed to manufacture different parts. Also, Internationally Deere is strongly presented in different regions in the world in
important markets like China in support of construction equipment, engines, and large farm equipment. Deere's strategy is not to depend on external
supplier in support of its equipment. Buyer Power: Deere & company was the world's leading manufacturer of agricultural and forestry equipment,
with a market share of 35.4 percent in 2013. Primary competitors in the tractors and agricultural were CNH Industrial N.V the maker of Case and New
Holland tractors and

Financial Statement For Cmg Operation

Recommended

Recommended

More Related Content

More from April Chesser

More from April Chesser (12)

Recently uploaded

Recently uploaded (20)

Financial Statement For Cmg Operation