Strategic Cost Management

Strategic Cost Management
CASE 1
Executive Summary
From the A12 redesign proposal, it shows that the current standard cost system is unable to link the
reduction in the number of parts to activity reductions and cost savings. The labor–direct–based
standard cost system reflects the cost of A12 is distorted. Using the ABC system, according to the
activities of A12 allocate the overhead cost to A12 that could find that the current overhead cost of
A12 was overstated by the standard cost system. At last, A12 Junction Box could be identified it is
an attractive and profitable product, at the same time, it demonstrates the value of ABC.
Introduction
Alice Johnson has to make a presentation to the management team that explains how ABC can add
value to the ... Show more content on Helpwriting.net ...
Related to direct–labor–based system, the total product cost per unit is $82.72 and only $80.01 while
using ABC system. The total product cost per unit reduces by $2.71. From this information, it could
infer that Wilson could possibly reduce the price more than the competitor's announced price
reduction of $2.50 per unit, and then keep the competition in the market.
3.Estimate the average overhead charge per unit for the custom product lines using the direct–labor–
based standard cost system. How do these charges compare to the per unit charges assessed against
the A12 junction box using the standard cost system? What conclusions may be inferred from this
information?
The overhead charge per unit for the current version of A12 Junction Box shows in Exhibit 6 is
$5.21. Using the direct–labor–based standard cost system, the custom product should be charged the
same amount from these departments, so it could estimate the average overhead charge is $5.21 per
unit. Comparing these charges from both A12 Junction Box and the custom product, it shows that
they have the same overhead cost while using direct–labor–based standard cost system. From this
information, it could infer that the management's perception which indicated the A12 junction box
was marginally profitable before any price reduction is false. A12 is not a loser compare to the
custom product line, just because the
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The Value And Cost Benefits
1. In Part 1, The Company, Red Jett Sweets lists six "Ingredients for Success" (p. 251). For each
ingredient, designate it as either a cost benefit or as a value benefit and discuss your reason for your
designations. Support your answer with concepts from the text covering value and cost benefits.
The textbook describes a value benefit as a characteristic related to the nature of the product or
service itself. Things like quality, fashion, and reputation are elements that give a product or service
value in the eyes of the customer and a cost benefit refers to the ways by which a firm can keep
costs low for the customer (Katz, J., & Green, R. 2014 pg.195).
Mobile Cupcakery is a cost benefit since the use of the food truck saves money by not incurring the
expense for a brick and mortar store, and since the truck is mobile; it will also make the deliveries
on route to its sales locations which eliminates the need for a separate delivery vehicle.
Just Cupcakes is primarily a cost benefit, limiting Red Jett to a single product reduces inventory and
the need for more equipment which would drive the cost of the cupcakes up. However this single
product concept this can also be considered and value benefit by creating a clear brand identity.
Top Quality is a value benefit, the use high–quality ingredients to make cupcakes from scratch gives
consumers the appearance of a higher class product that is worth paying a premium for. Shipping is
a value benefit not offered by many

Gsm Pharmaceuticals
Case Study: GSM Pharmaceuticals GB 519 Measurement and Decision Making Unit 1 Introduction
Elaine Shumate has worked for more than the past seven years for GSM, a pharmaceutical research
company. She has been receiving increased responsibility, but her knowledge and experience has not
prepared her for the information requested by Blake Walton, the vice president of research. Mr.
Walton has a meeting scheduled with the board of director's to ask for additional investment funds
based on Elaine's projection of a patent the company intends to sell to large pharmaceutical
companies for use in medication production. Her latest research results do not look as good as
previously thought. Mr. Walton requested she revisit the ... Show more content on Helpwriting.net ...
This way they could tell if shareholder wealth would be created. There is a risk due to the cost of
equity since it is more complex and is assumed to be the amount that an investor could earn. My
advice to Elaine would not change due to the fact that the patent is needed and could create
something good for the pharmaceutical industry. She should explain that there was a difference in
the ROI but costs are necessary in creating the patent. Elaine has the responsibility to explain to the
employees, the board of directors, and the venture capitalists the difference in the projections.
Elaine's decision should not be based on her gain but the overall gain for all stakeholders. It may
take longer for the patent to be completed but Elaine should only benefit if this goes public and the
company profits. She needs to be truthful and upfront in her meeting with Mr. Walton. Honesty is a
risk, but is ethical. Conclusion Return on investment (ROI) measures the rate of return generated by
an investment center's assets (Jackson, Sawyers, Sweeney, & Anderson, 2008). ROI is broken down
into two components margin and asset turnover. Margin is a measure of operating performance and
asset turnover is a measure of how effectively assets are used during a period (et. al. 2008). Residual
income is an alternative to ROI. It is the amount of income earned in excess of a predetermined
minimum rate of

Porter's Value Chain
2. a) The value chain
In order to determine the advantages of TMF in the competitive environment, Michael Porter's value
chain is used. Porter states that this competitive advantage can be obtained by lowering the
production costs and add value to the products or services. The chain is divided into primary and
support activities. The primary activities add value directly to the organisation, where the support
activities can add value indirectly to the company (Mind Tools, n.d.).
Primary activities
Inbound logistics – The processes related to the storage, purchase, receiving and distributing of
goods internally.
Operations – This process is basically the transformation from input to output. This is the process
where the value is created, ... Show more content on Helpwriting.net ...
To determine what organisational culture is present in the company, every member of the
management team is scored according to the information.
Huib van Balen is leading the organisation in a personal way. As a CEO, he is operating towards the
person organisation culture, as he launches friday afternoon drink and lunch sessions, to receive
input from his colleagues. This is not only for oriented to the employees, but also to the company
itself, because this input from the team, is reinforcing his ideas about TMF. Huib is aware of the
strengths and weaknesses of his management team, which is aiming at the person culture.
Cees van Balen is operating differently, due to the fact that he is leading a department. Cees is more
focussed on the tasks and work hard. As a result, they achieve to reach the highest staff turnover.
However, his employees do not always feel involved in the process and decision making. This is a
result of Cees behaving like 'The Boss'. A preference in the power and task culture can be measured.
According to the given information (van Noord, 2014), This arises from a slight preference in role

Blake Ives Case Study Solution
I. Background
Blake Ives is the CEO of a seven–store grocery chain in Dallas, Texas. Ives had been inspired by
Korean subsidiary of UK grocery giant Tesco, called Home Plus in Korea who has become the
dominant local player. Home Plus uses QR code technology at subways stations, in order to enable
customers to purchase their goods online while waiting for trains. The idea works in Korea but in
Dallas, there are no subway systems. "The great intuition of Home Plus has been converting idle
time (waiting in the subway) to productive time (shopping)." Ives needed to create something
unique for Dallas, that would not require a high budget investment or the opening of new stores and
at the same time would create significant value for Upscale ... Show more content on
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In Korea, Home Plus was able to benefit from the country's urban and fast paced lifestyle. Taking
idle time waiting for trains and converting it to productive shopping time made sense and added
value. For Rice Epicurean, the upscale location caters to a more affluent customer base, who have
disposable income and perceive the $10 delivery charge as a good value for the service. Another
concern for Upscale Markets is if the new offering will recover the costs associated with the use of
MyWebGrocer. MyWebGrocer charges a fee for any online transaction (home deliver or store
pickup), there will be costs associated with training employees to use the new application, buying
new scanners and refrigerators; will all these new expenses be recovered?
III. Analyzing the questions and the solutions from the case
Q1. What is the value proposition to the customer of Web–based shopping? How does it compare to
the other innovations in customer service that Ives mentions at the end of the case?
Value proposition around web–based shopping is that customers can order online and have groceries
delivered to their home without having to visit a grocery store. Another value add is around time
savings, online shopping is converting

Value Added Tax And The Implementation Of China Essay
Capstone paper
Qiming Wang
9/11/2016
Value Added Tax and The Implementation in China
Brief history of value added tax
VAT was introduced in 1954 in France, being the invention on an engineer – Maurice Laure – who
worked as a fiscal inspector, banking employee and as an employee of a big retailer. If at the
beginning VAT was created and destined for big companies, from 1996, at the proposal of the
Finance Minister, it begins to be applied also in the retail sector.
At the end of his career, the tax author remembered: "In 1952–1953 I had the occasion to conceive a
reform regarding the turnover taxation, that I named VAT. Proposed in the Parliament by the Finance
Minister, it was rejected. Despite the fact that I wasn't the adept of the production taxation, because
it stifled finally the investments, I defended until the end my idea, and, when Edgar Faure became
Finance Minister, he proposed my tax be introduced in the Finance Law for 1954. After many
political negotiations, VAT passed through the Parliament and was voted, but not without adventures
!"
After the First World War, France had passed at the direct taxation on the expenses. In 1917 a
proportional tax on the payers was introduced, and in 1920, this one was replaced with the tax on the
total sales (turnover tax).
If between 1925–1936, unique taxes on type of products were applied (they reached 30 taxes),
starting with 1937 the unique tax on the production and the unique tax on the services were
introduced. From

Market Value Added Analysis
Market Value Added and Economic Value Added
Salahuddin K. Shameem
Market Value Added (MVA) is the difference between the current market value of a company and
the original amount of capital contributed by investors.
MVA = market value of stock – shareholder–supplied equity = (shares outstanding)(stock P) – Total
common equity
Economic Value Added (EVA) measures managerial effectiveness (economic profit).
EVA = NOPAT – after–tax dollar cost of K for operations = EBIT(1–T) – amount of operating K *
WACC where T = corporate tax rate
WACC = weighted average cost of capital
K = capital or EVA = operating K (ROIC – WACC) where ROIC = return on invested capital if
ROIC>WACC, new investments add value
EVA is an estimate of economic ... Show more content on Helpwriting.net ...
Like an ordinary stock trade, two parties will work through their respective brokers, to transact a
futures trade. An investor can only trade in the futures contracts that are supported by each
exchange. In contrast, forwards are entirely customized and all the terms of the contract are
privately negotiated between parties. They can be keyed to almost any conceivable underlying asset
or measure. The settlement date, notional amount of the contract and settlement form (cash or
physical) are entirely up to the parties to the contract. * Forwards entail both market risk and credit
risk. Those who engage in futures transactions assume exposure to default by the exchange's
clearing house. For OTC derivatives, the exposure is to default by the counterparty who may fail to
perform on a forward. The profit or loss on a forward contract is only realized at the time of
settlement, so the credit exposure can keep increasing. * With futures, credit risk mitigation
measures, such as regular mark–to–market and margining, are automatically required. The
exchanges employ a system whereby counterparties exchange daily payments of profits or losses on
the days they occur. Through these margin payments, a futures contract's market value is effectively
reset to zero at the end of each trading day. This all but eliminates credit risk. * The daily cash flows
associated with margining can skew futures prices, causing them to diverge from

Arrow Electronics: Gaining New Business
RECOMMENDATION The entrance of Express Parts in the electronics components distribution
market threatens to abruptly change the flow of the channel operations that Arrow electronics is
used to. Arrow is faced with a tough, time–constrained decision of making a choice – Should it
incorporate Express in it's distribution channel or not? After a careful examination of the market
dynamics that Arrow electronics operates under, it is my recommendation that Arrow Electronics
take the following course of action 1. If possible, devise the Express Parts Internet distribution
service for the market segment of X86 only and maintain the traditional Arrow style of distribution
system for the rest of the markets. If that is not possible, decline ... Show more content on
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3. Express exists only in response to demand. They cannot create demand as they lack any kind of
personal contacts with the end–customer. It is very likely that the service that Excel offers ends up
as a bargaining portal for transactional customers for BAS products. From Exhibit 4 (case), it is
clear that the trend shows VA sales as taking a great majority of sales in the coming years. VA sales
are immune to the Express effect. This makes Express less important to Arrow's future. 4. It is clear
that the factor that feeds and perpetuates the channel existence is the symbiosis in between Arrow,
it's suppliers and customers. Arrow adds value to the suppliers by carrying inventory, paying the
bills and ensuring sufficient volume. The suppliers all have a vested interest in ensuring stable prices
through the channel, keeping track of who uses the products and wanting their distributors to
perform value–added services. Similarly the customers would still want Arrow to provide parts in
small volume with less lead and assemble full kits so that the production lines can run without
interruption. The addition of Express in the channel makes Arrow less attractive and major suppliers
may very well disfranchise Arrow. Similarly, signing on with Express would make Arrow's sales
force lose their "quality of service and personal contact" trump–card with their customers. 5. At the
time of the case discussion, the Internet was still

Adding Value Through Scm
DB Forum 1 Adding Value through Supply Chain Management Dale Crowe Economic Theory of
Adding Value through Supply Chain Management Young (2012) writes that supply chain
management (SCM) is a function of collaborating firms working to improve operating efficiency
and to leverage strategic positioning. In addition, Young references this function as not only the
physical attributes of product distribution, but also to include related information, such as
production or delivery status, and the capability to access such information. Such capabilities allow
SCM to be an important link in fulfilling customer needs and providing value. Young adds that in
the current customer–driven market, the perceived value of the entire relationship ... Show more
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The change and new sourcing strategy reduced the complexity of their supply chain and resulted in
fewer disruptions. As demand increased for Caterpillar's equipment, their supply chain was getting
bogged down and operating slower causing orders to be delayed. With their new sourcing strategy,
customers were allowed to order from "lanes" with readily available options, as opposed to having
to fulfill customized orders as they occurred, enabling a more proactive approach throughout the
company (Katz, 2011). The lane strategy has helped Caterpillar improve their ability to meet
customer demand; as this system consists of four ordering lanes serving a variety of infrastructure
equipment models that enables its dealers to offer a wider array of customization choices with
different lead times; customers are also given information on how to access these lead times and get
order status updates (Katz, 2011). This type of information is one of the value–added services
available from SCM. Conclusion Successful SCM is a function that adds value and increases the
connection between the customer and the organization. Enhancing customer value and other value–
added offerings is a driving force in the goals of an organization. SCM is a link to the successful
achievement of those goals. Excellence in SCM brings real customer value and strengthens an
organizations relationship with its

Value Added Tax and Total Sales Tax Essay
Unit 3 Assignment 1: Homework Short Answer 5, 6 p. 71 5. What two things must you normally
specify in a variable declaration? You must specify the variable type and identifier. 6. What value is
stored in uninitialized variables? Some languages assign a default value as 0 to uninitialized
variables. In many languages, however, uninitialized variables hold unpredictable values. Algorithm
Workbench Review Questions 3–10 p.71 3. Write assignment statements that perform the following
operations with the variables a, b, and c. a. Adds 2 to a and stores the result in b Set b= 2 +a b.
Multiplies b times 4 and stores the result in a set a= b*4 c. Divides a by 3.14 and stores the result in
b set b= 3.14/b d. Subtracts 8 from b ... Show more content on Helpwriting.net ...
Sales tax Design a program that will ask the user to enter the amount of purchase. The program
should then compute the state and country sales tax. Assume the state sales tax is 4 percent and the
country sales tax is 2 percent. The program should display the amount of purchase, the state sales
tax, the country sales tax, the total sales tax, and the total of the sale (which is the sum of the amount
of purchase plus the total sales tax). Hint use the value 0.02 to represent the 2 percent, and 0.04 to
represent 4 percent. public class SalesTax { public static void main(String[] args) { double price;
price = 100.00; System.out.println("The price of the item is " + price); double value1 = 0.02; double
state_tax = value1 * price; System.out.println("The state tax on the item is $ " + state_tax); double
value2 = 0.04; double county_tax = value2 * price; System.out.println("The county tax on the item
is $" + county_tax); double total_sales_tax = state_tax + county_tax; System.out.println("The total
sales tax on the item is $" + total_sales_tax); double total_sale_of_item = total_sales_tax + price;
System.out.println("The total sale of the item is $" + total_sale_of_item); } } 8. Tip, Tax, and Total
Design a program that calculates the total amount of a meal purchased at a restaurant. The program
should ask the user to enter the charge for the food, and then calculate the amount of a 15 percent tip
and 7 percent sales tax. Display each of

Testing Accountability Has Got Its Limitation And For Test...
Introduction:– Over the past government institutions, the private sector and schools of higher
learning and colleges have always opted for proficiency way as a method of testing accountability
among workers, colleagues, and students. Being a common way of analyzing somebody`s
performance in regards to another one. Proficiency is the kind of accountable technique that is based
on the mastery of a particular set of skills or deeds which widely demonstrates the more advanced
performance of one individual in comparison to the other. It is also based on most common
established standards (Hursh, 2005). Nonetheless, scholars have argued that proficiency as a way of
testing accountability has got its limitation and for test score growth to be ... Show more content on
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It also likes it access both the better and worse investment done by the governor (Kane, Staiger,
Grissmer, & Ladd, 2002). It does not only major on the good part of what the governor has done
over a given period the way the proficiency method put the emphasis.Measures of growth are
markedly better(or certainly an improvement) indicators of school quality as these can be correlated
with average previous achievement and additionally, rankings which are more dependent on growth
in students are largely independent of variations in a statistic.
The method is significant and of great value, as it identifies any gap within the administration of the
governor regarding achievements. It gives a complete show of how the governor concentrates its
investments. Does he have any discrimination at all? It gets important as is shows if there is favor on
the rich over the poor or there is a support of a given race over the other due to the color difference.
Over proficiency that provides concentration over a given side in its analysis (Kane, Staiger,
Grissmer, & Ladd, 2002).The system besides that removed the mentality that if a given standard is
not reached the governor hasn 't done something for the state. Proficiency provides the focus of
attaining a given target and it will show an achievement but test score growth though how small the
input it will recognize its importance to the society (Lantolf & Frawley, 1985).
Chart 1:

Defining The Value Of Added Services
Defining the Value of Added Services Delivering the quality of service pertaining to healthcare has
been a challenge in the medical profession, when promoting the level of "value," in the new century
(Burns, Bradley, & Weiner, 2012, p. 4). Value is based on the quality of additional features (2012),
or the desire of a customer and the services that are provided by the cost or price. As a result, the
features of quality or patient services can be relative at a lower cost or price to other investors
(Burns, Bradley, & Weiner, 2012, p. 4). Understanding the complexity of value, or added services to
patient care, is imperative to the success of an organization meeting their goals and objectives
(Abubakar, 2014). In order for Paradise ... Show more content on Helpwriting.net ...
4). In health systems, researchers have questioned these goals as being slightly attainable and
referred as the "iron triangle," according to Burns, Bradley, and Weiner (2012, p. 4). Some of the
possible reasons for skepticism in regards to reforming healthcare are affiliated with access, cost,
and providing quality in a patient care setting. Health system planners realize that we are only
allowed to gauge in two of the three, in order to optimize project management successfully, if there
are limited resources involved (Sidorov, 2014). We will go further in depth to explain the
importance and significance of these analogies. Why do we want to decrease cost? In essence, the
quality in patient care and services is either going to increase, or the access to patient services will
decrease (2014 a). Why do we want to increase our access in products and services? Physicians and
other members of the hospital faculty are becoming less involved with patient care; therefore, the
quality is going to continue to suffer. Otherwise, the cost of care is going to increase, simply because
staffing is under strength and will require more hiring, training, and building a stronger
infrastructure, all of which cost money (2014 b). It is pertinent to understand why the word "quality"
important and what makes it relevant to patient care and service. One can imagine that the
innovation in technology is expanding faster than the

How Can Resourcing and Development Add Value to the Modern...
"How can Resourcing and Development add value to the modern workplace?" Table of content 1
Introduction....................................................................................... ..3 1.1 Company
background........................................................................3 1.2 Purpose, Value and
Principle..............................................................................3 1.3
Awards.....................................................................................................................4–5 1.4 Proctor
& Gamble and Johnson & Johnson's industry status..........................5 2 Recruitment issues
of P & G.....................................................................6 2.1 Campus Talk recruitment method
& Added Value in workplace.....................6–7 2.2 Job Fair Internship recruitment method
& Added Value in workplace...............7–8 3 ... Show more content on Helpwriting.net ...
"Innovation is more important now than ever," said Caldicott. "The finalists we announced today are
the moving parts in the engine of economic growth. They inspire people to think outside the box and
improve the lives of people around the world. 1.4 P & G and Johnson & Johnson's
industry status P&G is the largest consumer products company and building leading brands that
is one of the fastest growing markets in the world. It registering strong business growth in the
consumer product industry and P&G's China staff has grown rapidly. Besides, P & G was
the 22nd largest profitable company in amount profited of US$ 13,436 million launched by Fortune
500. On the other hand, their competitor – Johnson & Johnson is the world's sixth–largest
consumer health company which operates in three segments through more than 250 operating
companies located in some 60 countries and employing 114,000 employees. J & J was the 32nd
largest profitable company in amount profited of US$ 12,266 million. 1 Recruitment issues of P
& G Recruitment means to estimate the available vacancies and to make suitable arrangements
for their selection and appointment. Recruitment is understood as the process of searching for and
obtaining applicants for the jobs, from among whom the right people can be selected. According to
EDWIN FLIPPO, "Recruitment" is the process of searching

Value Added Markiting
Use the case study on Blue Jet Airways to perform the 6 following tasks
ABP Level 7. PgDBM Value Added Marketing
Assignment 1. Understand market value from different perspectives in an organisation of your
choice. You|Learning outcomes|| may use examples of organisations you have worked for or you are
familiar with.|and assessment||
||criteria||
||||
1(a)|Explain the nature of value added marketing with regard to tangible and intangible|1.1||
|dimensions.|||
1(b)|Illustrate how service and product augmentation could increase value.|1.2||
1(c)|Examine the marketing processes by focusing on the marketing planning process|1.3||
1(d)|Examine the key concepts of value added marketing including quality, service, wealth|1.4|| ...
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PgDBM Value Added Marketing Marking Sheet and feedback
LO1 Understand Market Value from different|Assessment|Comments/feedback| perspectives in an
organisation|Criteria met||
||Y/N?||
1.1|Examine the nature of value added marketing with|||
|reference to tangible and intangible dimensions|||
1.2|Illustrate with examples how service and product|||
|augmentation could improve value|||
1.3|Evaluate the elements of the marketing process in|||
|an organisation|||
1.4|Examine the key concepts of value added|||
|marketing|||
LO2 Understand the definitions of value added||| marketing within an organisation|||
||||
2.1|Evaluate the impact of different definitions of value||| added marketing on consumers from
economic, social,||| ethical and moral perspectives.|||
2.2|Evaluate the impact of value on the designs of value||| propositions||| 2.3|Examine the marketing
principles of exchange of||| values||| 2.4|Explain how the value proposition applies to the||| provision
of services and products|||

LO3 Understand what drives value added marketing in||| an organisation|||
||||
3.1|Explain how consumer circumstances, lifestyle and||| cultural influences can drive

Selling candy and ice cream broadens the range of...
Selling candy and ice cream broadens the range of competitors for Sweet Dream because these
products are very common items to sell. The Chocolate Shoppe, which is located on Main Street,
has been a very popular spot for tourists for over twelve years. The Chocolate Shoppe sells
homemade chocolate, along with a small range of candy and Vermont memorabilia. Similarly is the
Chocolate Barn located in Shaftsbury. The Chocolate Barn has been in service for over thirty years
and has a wide variety of sweets and services for all.
Another competitor for Sweet Dream candy shop is the Dairy Bar located in Bennington. The Dairy
Bar is in service for about four months of the year, providing a wide variety of ice cream and fried
food. The Dairy Bar is ... Show more content on Helpwriting.net ...
Most manufacturers do not become "lazy" when it comes to making candy versus other competitors.
Sweet Dream will buy most of their candy in bulk, therefore making prices low, but quality high.
Candy is a business that the price of its items never fluctuated greatly, however with the new higher
taxes on candy in many states; companies may begin to see a fluctuation of prices. Most candy
stores do not advertise, as they are places that people find on vacation or a drive through town, not a
primary destination.
From 2003–2012 the industry value added to the GDP and the Industry Sales Data have consistently
gone up. In 2007–2008, both these factors took a slight dive as the country was going through a
recession. In 2012, the industry sales in the Food and Beverage industry were at 530 million dollars
and climbing. The industry value added to the GDP is at a slight decline with 141 million in 2011
and 130 million in 2012. Although the Food and Beverage Industry is currently declining, for many
previous years, it has successfully been inclining.
Many new trends are developing in 2014 with the Food and Beverage Industry. Upper scale
restaurants and retail stores will combine to create a convenient duo. Battles between branded
manufacturers and private labels have come about, fighting for popularity. The "you can trust us"
motto has come across the United States as food scares occur. Companies use that to their advantage
by broadcasting ingredients to draw customers in with

How I Added Value?
How I Added Value –Term Paper On the business front, this is the question every company would
ask themselves before hiring people or deciding to hire people as an employee, "how can she/he add
value to the organization?" The value added is the real contribution we make to the company's
business. It can be some key roles or activities, such as saved money, brought more customers,
increased sales, or optimized business process. In return, by making contributions to the company,
the employee get salary raises, promotions, and job security. This is a win–win solution, and is the
company most want to retain. In this paper, I will list five topics that I think are very important in
adding value and give some examples that happened during my ... Show more content on
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From my perspective, generally speaking, fit in the team means make everyone comfortable. First
impressions do matter, so before the first day of work I found out the dress code and dressed
appropriately when I arrived. During the first day tour in company, I got to know where the
restrooms are, any kitchen area I can get a cup of coffee, and where I can find printer/photocopier to
help do my job. Getting my bearings can prevent me from interrupting people to ask these questions.
Also, it's important to leverage the ambition when work with other people. I am the new person in
the team. Even though I have been hired because of my skills and personality, I should be very
careful when work with others until I have a deeper understanding of how they communicate with
each other. Improve productivity and being initiative As an employee, we are an investment.
Company pays us a salary and they expect a return. The more return we bring them, the more they
would like to continue investing. As an intern, I am not the one to make decision or bring in millions
of business, but I do want to get more done and have a sense of accomplishment. So I require myself
to improve productivity and being initiative during the limited internship period. The first project I
got was to update US region multi–function printers forecast data and write the forecast report after
data analysis. Thanks to the previous internship

Shareholder Value Added
Shareholder Value Added Definition Shareholder Value Added is a measurement to see if it is worth
the expense for an investor to buy stock in a company where Shareholder Value Added integrates
financial statement of the business into one significant evaluation. It is also represent the economic
profits generated by a business and beyond the minimum return required by all providers of
investment. While, value is added when the overall net income cash flow of the business exceeds the
economic cost of all the capital employed to produce the operating profit. Methadology The
Shareholder Value Added is a most recommended approach in assisting management in decision
making process where the application include performance monitoring, ... Show more content on
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–Expand revenues by 12% to P1.8 billion. –Widen deposit base by 17% to P13.9 billion. Customer
–Tiger Card for a Tiger Service –Maybankalinga –Caritas Manila Business Process –
Computerization Program –Corporate branding program –Automation of Inter Branch transiction
Vision & Strategy Learning & Growth –Management Conventions –Management training
program. –HR Better Employee Award (BEAT) Blue Ocean Strategy Definition Blue Ocean
Strategy is a business strategy book that helps creating new market environment compared to the
existing competing environment between industries. The author of Blue Ocean Strategy book known
as W. Chan Kim and Renee Mauborgne and it was published in 2005. Basically, this book is
illustrating on how the high grow and organization profit can be generate by creating new demand in
new market environment. Methadology Reduce Which factors should be reduced well below the
industry's standard? There are 4 basic tool used in Blue Ocean Strategy which are consists of the
strategy canvas, The Four Action Framework and Eliminate–Reduce–Raise–Crate Grid. Below is
one of the examples that are used in the basic tool of Blue Ocean Strategy. Eliminate Which of the
factors that the industry takes for granted should be eliminated? Create Which factors should be
created that the industry has never offered? A New

Application Of The Traditional Enterprise Architecture Essay
The traditional enterprise architecture, is currently using MPLS as a sole mean for connectivity with
small internet traffic. Due to recent shifts in the marketplace the traditional architecture is
challenging to satisfy todays enterprise environments.
The shift includes emerging technologies that require emerging cloud computing, video and
technologies. Networking departments face a challenge with organization and resulting in
performance issues, requiring extensive network re–design.
Managed Software Defined SD WAN will sort out the disruption that organization experience with
Application Aware Routing. Application Aware Routing (AAR) is a better way to cloud application.
AAR is a network capability that can match requirements and meet network conditions. Network
Hybrid functions could allow predictability, quality services and reduce cost. Running an application
over a private network vs. the internet may be undistinguishable World Wide.
Current Availability SD–WAN app is available to customers within the US with Cisco and Viptela
platforms. Gathering our SA's and Account Managers assessing the opportunities alongside with
SD–WAN. Completing a competitive analysis will provide insight between Verizon's capability to
meet customers' needs against our competitors. Sales, Management and Architects begin
collaboration with engineers to understand the aspects of the development and implementation with
large projects.
1.2. Anticipated Outcome
Verizon has to

Australian Pineapple Products Exporting Company (Appec)
Company Background
The Australian Pineapple Products Exporting Company (APPEC) was incorporated in Central
Queensland, Australia by a group of 10 top pineapple–growers and merchants (5 large individual
growers, 1 large fruit merchant already exporting, 4 packing sheds representing groups of growers).
These 10 pineapple–growers are among the best operators from each of the four main pineapple–
growing districts, Central Queensland, North Queensland, Southern Queensland, and the Wide Bay
area near Bundaberg.
John Thompson is the CEO of APPEC and the Chairman of Australian Pines Pty Ltd
Grower shareholders of Australian Pines Pty Ltd have experiences on occasional trial export
shipments of whole pineapple fruit to New Zealand and visit to ... Show more content on
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Product positioning is very hard for the firm. There is a tight price competition due to the existence
of strong players in the industry. Also in the existence of these big and strong competitors,
substitution is also high because each of these players offer a wide variety of products that present
consumers different level of satisfaction.
There were also the existences of exporting conflicts. In 1994, an exporting consultant Hodges had
identified major export problems. One of these problems is the relatively high cost, low efficiency
and reliability of Australian shipping that will greatly affect the price and quality of the product.
There are also problems with the availability and usage of appropriate containers for the product that
again has a massive effect on the quality and on–time delivery of the products. Different countries
have their own prevailing laws and standards, which an exporter should comply with. There are also
trends that an exporter should successfully fulfil, like the new trend for environmental concerns. The
exporter should also establish a better relationship with their traders in order to continue a regular
link and easy entry to the market.
How could APPEC and the industry improve its ability to compete effectively against international
competitors?
The Australian Pineapple Products Exporting Company, as well as the other players in the industry,
must operate and produce pineapple

Dore Dore Case Study
*Q1.* Evaluate the changes Dore–Dore made in its children's knitwear division. How does the
traditional operation & cellular manufacturing system differ? Solution: * {draw:g} CHILDREN
KNITWEAR TRA*DITIONAL SETUP (PRODUCT –FOCUSED LAYOUT) {draw:frame}
{draw:g} CHILDREN KNITWEAR CELLULAR SETUP (PROCESS– FOCUSED LAYOUT)
{draw:frame} {draw:frame} *Q2. What is Dore–Dore's motivation of converting to cells? Should
the company continue with the plan for complete implementation of cells in children knitwear? *If
not, which* knitwear products *(if* any) *should be manufactured in cells? Solution: The various
reasons which motivated Dore – Dore to convert to cells are as follows: The high discrepancy
between the actual ... Show more content on Helpwriting.net ...
Once processing begins, they move directly from process to process (or sit in mini–queues). The
result is very fast throughput. Communication is easy since every operator is close to the others.
This improves quality and coordination. Simplicity is an underlying theme throughout cellular
design. Considering the above stated features of the cell, the following conversion plan of the
Sewing Department can be considered: Shorts and Trousers can be produced together in a common
cell as they have the same basic operations. Skirts have the least no. of sewing operations so they
can be produced in an individual cell. Sweaters also have simple sewing operations, so they can be
produced in an individual cell. Also the Sweatshirt style which has sewing operations similar to
sweaters can be produced in the same cell. T–shirts can also be produced in individual cells Both
Sweatshirts and dresses can have a variety of styles (and high demand, as the demand for
fashionable garments is more), so it is better to produce both of these products on the traditional
line. {draw:frame} {draw:frame} {draw:frame} {draw:frame} {draw:frame} EVALUATION OF
PLAN FOR COMPLETE IMPLEMENTATION OF CELLS IN CHILDREN KNITWEAR: Knitting
Department: {text:list–item} {text:list–item}

How Critical Is User Generated Content for Customer...
How critical is User Generated Content for customer satisfaction in accommodation aggregator
sites?
34.125 STUs max. Now 25111 + 1600 (2 charts)
Introduction and problem formulation:
The Internet has grown to be one of the most effective means for tourists to seek information in the
planning process of their vacation. Tourists find themselves navigating through an immense amount
of information that could be relevant for the planning, which can be experienced as being
overwhelming for prospect travellers (Pan and Fesenmaier 2006). In this scenario, aggregator sites
enable users to search for content specific for their area of interest, gathering the information needed
under a single roof and functioning as an intermediary between ... Show more content on
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2), but instead the Web has become the world and everything and everyone can cast their
"information shadow". Web 2.0 has enabled people to collaborate and share information online, and
has gained a massive popularity in doing so (Reactive 2007). Social network sites such as Facebook,
Twitter, and Wikipedia are some of the very popular Web 2.0 sites that are dependable on the
engagement and activeness of the users to provide the content on these sites. O'reilly (2009)
explains how Web 2.0, as a platform, "[builds] applications that literally get better the more people
use them, harnessing network effects not only to acquire users, but also to learn from them and build
on their contributions" (p. 1). Hence, one of the very important concepts within Web 2.0 is User
Generated Content (UGC), which also has become the "pivotal role that individual consumers have
in submitting, reviewing, and responding to the online content" (Cox et al, 2009, p. 744). In
marketing terms, UGC has effectively become a form of consumer–to–consumer e–marketing,
equivalent of electronic word–of–mouth marketing (Cox et al., 2009). Accommodation aggregators
makes use of various Web 2.0 features such as mashups (e.g. using the combination of Google Maps
with hotel locations), and user reviews and ratings of the hotels which are UGC.
Customer Satisfaction
Customer satisfaction is a concept that relates to how a company's

Review Of Benjamin Herold 's ' The Article '
In the article written by Benjamin Herold, he compares the online test to the paper pencil test that
some districts chose. He notes, "A mounting body of evidence suggests that some students tend to
do worse on computer–
based versions of an exam, for reasons that have more to do with their
familiarity with technology than with their academic knowledge and skills." Getting students
prepared for the online assessments is one of the biggest challenges to administrators. As an
educator, I have seen first hand what Herold is talking about. Herold states, "All children don't have
the same access to technology at home and in school, nor do their teachers use technology in the
classroom in the same ways, even when it is present." My students do not spend a much time in the
computer lab because my building only has two labs. The schedule fills up very quickly. The
students do not receive any training when it comes to technology. It is expected that children have a
solid knowledge of technology because of all the technology they have at home. Confirming what
Herold is writing about.
I have been through both online and paper/pencil assessments. The students effort is quite different
between the two. I am not sure if it is a mind over matter thing, but when it comes to paper pencil
students tend to work harder. When it comes to the paper pencil test, the questions are in your face.
You can not click next to show the next question. Students tend to recheck their work

Essay on Tyson Food Case
History In 1935, John Tyson started what would later become Tyson Foods Inc. Through forward
and backward integration the family business grew into a fully integrated leader of the poultry
industry. Their mission is to become the undisputed world leader in growing, processing, and
marketing chicken and chicken–based food products. Stated and Implied Objectives Profit – Net
Income increased 816.7% in 1999; Mostly attributed to divestments from meat and seafood business
lines; maintain a profit growth Growth – Sustain growth, achieve success in present environment
and position Tyson for the future Citizenship – Obey safety and health regulations, take good care of
their people, and be socially responsible Survival – Continue to ... Show more content on
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* Control of manure– Environmental hazard. * Disposal of animal carcasses– Environmental
Protection Agency suit. Opportunities: * E–commerce– Actively pursuing to do business on–line. *
Horizontal growth– Growth into international markets. * Western U.S.– Expand geographic
distribution. * Joint ventures– Insert place in foreign operations. * Fast food chains– Compete for
market share with Pilgrim's Pride dominance in Wendy's, KFC,etc. * Recycling/ gasification
facilities– Use of chicken by–products to power production facilities. Threats: * Environmental
Protection Agency– Regulations on waste disposal. * Government regulations– Tyson placed on
probation. * Barriers to entry– International markets * Animal right activists– Slandering company
name through internet. * Drought– Changing costs in grain, their main food ingredient * Substitute
products– Turkey, beef, and pork industries. Issues The control of manure waste, within Tyson's
facilities, was an environmental issue that caused problems. The Environmental Protection Agency
regulated manure disposal and required containment for such waste. This forced Tyson to come up
with a solution for controlling the waste in order to decrease the risk of environmental lawsuits.
Tyson faced another waste control issue with the disposal of animal carcasses. Environmentalists
were worried about feathers, bones, and other

Marketing Strategies
Successful companies study their competitors as closely as they do their customers. Analyzing and
evaluating competition helps management decide where to compete and how to position against the
competition in each market margin. The changing patterns of global competition require continuous
analysis of competing forces. Business and marketing strategies need to take advantage of
opportunities and to avoid threats. Market leaders and competitors cannot fulfill their executive role
unless customer's needs and desires are understood and satisfied.
Strategic marketing is creating a plan to better reach and satisfy customer while increasing
profitability and productivity. Competition strategy is an important strategic planning process to ...
Econet's main product is buddie which is a prepaid package which was build with a strategic intent
from the beginning. Buddie has about twelve exciting value added services. Whilst Netone's product
Easycall has only six value added services.
Pricing of mobile service is based on cost plus and one minute charges is 24c on billing second as
approved the POTRAZ. However the cost mobile service is high in Zimbabwe as compared to
regional prices.
Porter's generic strategy analysis differentiate strategy attempts to achieve a competitive advantage
by creating services that are perceived as unique. Econet has a big market share of 70% due to its
better services and good network coverage. The major differentiator to Netone is Econet's ability to
provide a number of the value added services such as ecocash, econetmail, among others. Econet
has a brand image in the mind of public due to their willingness to provide best services. Netone is
failing to invent new product features to compete with econet.
Low cost leadership strategy, Econet is providing low cost services in value added services under
buddie for example txt service allows buddies to chat on the internet, even if the subscribers also not
have an internet connection or smart phone which Netone easy call supplementary value added
services are all accessible on smart phones. Econet is also selling its buddie lines

Strengths And Weaknesses Of Southwest Airlines
When evaluating the strengths of the Southwest brand, customer loyalty, organizational culture, and
financial stability are among the company's greatest assets. Together, these strengths have shaped
the Southwest brand into what it is today, a pleasant customer experience and a generous employer,
that has generated brand intimacy. As a result, the uniquely derived emotional connection that
consumers and employees have developed for Southwest has allowed them to be financially secure,
thus, allowing them to focus on adapting to the demands of the continually shifting external
environment. This is opposed to other airlines who have been forced by financial restrictions to
reduce value added amenities and luxuries to consumers and employees. Consequently,
individualized customer service, generous employee treatment, and value added amenities, along
with various other known strengths of Southwest have become hallmarks of the Southwest brand,
and greatly expected by consumers. Therefore, they are essential components in the successful
expansion of the Southwest brand by way of a cruise line. Within the airline industry, Southwest is
best known for their customer loyalty. Which is derived from staffing capabilities, as their hiring
process is selective and training is highly regimented and rigorous yet, wages, benefits, and
empowerment for incentivization are extraordinary. Additionally, every policy established has a
centralized focus on the customer first, rather than the

Eva -Economic Value Added
9–206–016
REV: JULY 11, 2006
MIHIR A. DESAI FABRIZIO FERRI
Understanding Economic Value Added
EVA is based on something we have known for a long time: what we generally call profits, the
money left to service equity, is usually not profit at all. Until a business returns a profit that is
greater than its cost of capital, it operates at a loss. Never mind that it pays taxes as if it had a
genuine profit. The enterprise still returns less to the economy than it devours in resources . . . it
does not create wealth; it destroys it.1 – Peter Drucker This note explores the concept of Economic
Value Added (EVA)2 and its practical applications as a management control system for performance
measurement and incentive compensation.
The ... Show more content on Helpwriting.net ...
In short, the firm has paid its operating and capital costs and created additional wealth. Negative
EVA, instead, suggests that the firm "devours resources" (in Peter Drucker's terms) without
providing a commensurate return for their use. The key feature of EVA is that it incorporates a
charge for the use of both debt and equity capital. Accounting earnings, on the contrary, only deduct
the (after–tax) cost of debt capital (i.e., the interest expense subtracted in the computation of net
income). This difference has important implications in terms of motivating managerial behavior.
Firms focused on earnings growth will end up investing in any project yielding a return greater than
the (after–tax) cost of debt, rather than investing only in projects with returns greater than the
overall cost of capital–the basic rule of Net Present Value (NPV) analysis. By explicitly identifying
and incorporating the cost of equity capital, EVA raises the bar and makes managers more cognizant
of the costs of the capital employed, thereby promoting more efficient allocation of capital. Other
available measures also reflect the use of capital. Return on net assets (RONA), for example, is an
indication of the ability to generate operating profits relative to the amount of capital employed.
However, a simple algebraic manipulation will help explain the advantage of EVA over RONA.
EVA = NOPAT − (Cost of Capital * Capital ) EVA =

Economic Value Added Model
NÁRODNÁ BANKA SLOVENSKA
USING OF THE ECONOMIC VALUE ADDED MODEL FOR VALUATION OF A COMPANY
Doc. Ing. Eva Kislingerová, CSc. Prague University of Economics
Introduction
There is possibility to use, with respect to the object of valuation, several methods for valuation of a
company in practice. One of the most important and highly used group of methods are yield
methods. They are usually called Discounted Cash Flows (DCF) methods. Value of a company is
derived from present value of future incomes connected with the ownership of a company. The core
of these models is working with time value of future incomes investor gets in case of realization of
an investment. There are several possibilities to work with future incomes in DCF ... Show more
content on Helpwriting.net ...
This is a basic idea of new measure – EVA. It was first published by Shawn Tully in the Fortune
magazine in an article „The Real Key to Creating Wealth". The broad publicity and success of EVA
is result of work of a consulting company Stern Stewart management Services.
38
BIATEC, roãník 8, 11/2000
NÁRODNÁ BANKA SLOVENSKA
Figure 1 Definition of Weighted Average Cost of Capital (WACC) Interest for external capital
provided re Risk–free rate rf β Stock beta re = rf + β(rm – rf) (rm – rf) Risk market premium RMP
(E = Equity)
vide value of equity by number of shares we get value of a share, too. Sample Entering data: set the
value of ALFA, Ltd. to the Dec. 31, 1998 if you know following data: a) Information from the
balance sheet:
Debt (D) Equity (E) Long Term Invested Capital (C) 55 mil. Kã ⇒ D/C = 0.29 134 mil. Kã ⇒ E/C =
0.71 189 mil. Kã ⇒ Σ = 1.00 15 % 35 % 15(1 – 0.35) = 9.75 %
b) After – Tax Debt Cost
Income Tax Rate t D = Debt Cost of External Capital rd Income Tax Rate (t)x100 Effective Cost of

Debt rd
c) Cost of Internal Capital
Weighted Average Cost of Capital D E WACC = rd(1 – t) –– + re –– C C Cost of Internal Capital re
(CAPM2 model) 18.,42% = 10.5 + (1.1 x

Value-Added Predictors Of Expressive And Receptive...
In the article, Value–Added Predictors of Expressive and Receptive Language Growth in Initially
Nonverbal Preschoolers with Autism Spectrum Disorders (2014), eighty–seven preschoolers that
were diagnosed with ASD by DSM–IV and were non–verbal prior to this study participated in this
research. The researchers had two questions to ponder:
1. Which of the nine alleged theoretically–motivated predictors along with two background
variables added value in predicting expressive growth? The alleged theoretically–motivated
predictors of expressive growth were early receptive vocabulary, object play, responding to joint
attention, intentional communication, attention during child–directed speech (ACDS), motor
functioning, consonant inventory, and ... Show more content on Helpwriting.net ...
Additionally, the authors certainly expressed what they established in their research. The
introduction provided sufficient information concerning the subjects. Furthermore, the authors
provided in–depth information on how they selected the control sample.
Describe the use of Correlation
The correlation coefficient or r is used to measure how strong a relationship is between two
variables (Aron, Coups, & Aron, 2013). The closer r is to +1 or –1 the more closely the two
variables are related. If r is close to 0 then there is no relationship between the two variables. The
correlation coefficient r measures the strength and direction of two variables on a scatterplot to
determine if a linear relationship exists. In the article Value–Added Predictors of Expressive and
Receptive Language Growth in Initially Nonverbal Preschoolers with Autism Spectrum Disorders
(2014), the r values were employed to four elements of putative predicators in expressive language
growth and five elements of putative predicators in receptive language growth. In addition, the r–
values were assigned to the two variables expressive language growth and receptive language
growth. The results for expressive language growth revealed that the p–value for intentional
communication and consonant inventory were p<.001; parental linguistic was p<.01; responding to
joint attention was p<.05, revealed that the predicators for expressive language had

The Value Of An Intermediate Data
The value to be used for updating the estimated value has been chosen as 181 (the value of range of
each subgroup) for the first iteration of the algorithm. The value of an intermediate data has been
taken as the range of each subgroup/ number of subgroup (181/6 = 30.16). That intermediate value
30.16 has been chosen as a change in temperature for the second iteration of algorithm. For third
iteration, the value (30.16/6) 5.02 has been considered as a change in temperature. Similarly for the
next iteration the value has been chosen as (5.02/6) 0.83 and so on. The value encoding is
considered as the data encoding and the (1/estimated error) of the data with the actual data is
considered as a fitness function
Step 2
The least square technique based on linear, exponential, asymptotic, curvilinear and logarithmic
equations has been applied on the available data to produce the estimated data. The error analysis
has been made to produce estimated error. It has been observed that average error based on least
square technique based on linear equation has shown the minimum error (2.25%) as compared to the
other models according to table 2. Therefore least square technique based linear equation has been
chosen as the best known solution.
Step 3
The updating of estimated data has been made based on the process of simulating annealing
algorithm. Initially, in the simulating annealing algorithm, high temperature values have to be
considered for the material and decrease in the

Cumberland Metals Case
1 We recommend Cumberland Metal Industries capitalize on their evolving position as a leader in
the curled metal industry and effectively launch their new curled metal cushion pads to be
positioned as the "new industry standard" in the pile driving market. In order to successfully launch
this product, we first and foremost recommend that CMI acquire a patent to prevent this product
from being copied and imitated, thus avoiding the entry of competitors. The associated value and
advantages of CMI's metal cushion pads are evident from the results of the two comparative
performance tests by Colerick and Fazio. CMI pads drove piles 33 percent faster than asbestos per
hour and lasted the entire job while also eliminating the downtime required ... Show more content
on Helpwriting.net ...
We encourage CMI to identify the top contractors and dispatch sales representatives to educate these
companies on the benefits of the new CMI metal cushion pad in comparison to what is currently
being offered in the market (asbestos pads). The sales representatives can use the results from the
Colerick and Fazio tests to demonstrate the advantages of switching to CMI metal pads. Allowing
them to test the product before paying will only improve brand reputation and overcome price
objections. We know they are very interested in making money, thus we can assume they are
interested in saving as much time and money as possible throughout each pile driving job.
Contractors bid on job contracts by estimating the amount of time it would take to drive the
specified piles the distance required, and by utilizing the new CMI metal pads and simultaneously
minimizing the associated time per job, these contractors can win more jobs and produce more
efficient work overall. Once independent pile–driving companies such as Colerick and Fazio try the
product and see the unique value and advantages that CMI pads offer, they can promote the product
through word of mouth and by exemplary job execution which will in turn help aid in making CMI
pads the new industry standard and most well–known pile–driving pad brand. 7 Knowing that some
independent contractors will be apprehensive in switching to CMI metal cushion pads due to cost
and lack of information on the value added benefits, we

Value Added Tax
UNIVERSITI TEKNOLOGI MALAYSIA
FACULTY OF MANAGEMENT
Financial Management
Value Added Tax; Goods and Service Tax
ABDOLMABOOD FOOLADIVANDA | MH101017 |
Prepared for
Prof. Dr. Melati bt Ahmad Anuar
April, 2011
1. Introduction
VAT is a system in which the tax is collected on the value added to the goods at each stage of sales.
The dealer selling the goods collects tax on the full price at which he sells the goods. At the end of a
tax period he reduces from the tax so collected by him, the tax which has been charged to by the
dealers from whom he purchased goods during the tax period and deposits the balance to the
Government treasury. In other words the "value added" to a product by a business is the sale price
charged to its ... Show more content on Helpwriting.net ...
3. Copy of the constitution document e.g. partnership deed for a partnership firm, Memorandum and
Articles of Association for a company. 4. Board Resolution authorizing the signatory to sign the
application in case of company. 5. Proof of identification of the authorized signatory e.g. voter
identity card, passport, driving license. 6. Proof of principal place of business e.g. rent receipt, lease
agreement, electricity bill.
4.3. Casual Trader:
The persons, who uses occasional transactions in the nature of business involving purchase, sales,
supply or distribution of goods or conduct any exhibition–cum–sale, are required to:
* Apply for permission in form VAT–9 with fee of Rs 500. * To give security not more than worth

Re 1 Lac. * To issue retail Invoice.
To furnish detail of goods brought from outside Chandigarh for exhibition–cum–sale.
To get his bill books authenticated by delivery order before commence on Sale.
4.4. C–Invoicing & Maintenance of Account Books:
There are two types of invoices provided under VAT, Act. * VAT Invoice * Retail Invoice
4.4.1. Vat Invoice:
The word VAT Invoice to be mentioned prominently: * It is to be numbered consecutively printed
mechanically or electronically. * Name, Address and TINNoof selling dealer. * Name, Address and
TINNoof purchasing dealer. * Description, quantity, unit price, value and rate and

The Role Of Value Added Tax In The UK
Taxation is the primary source of national fiscal revenue, and it has a significant impact on national
economic development. After Income Tax and National Insurance, value added tax has become the
third largest source of income for the British government. Value Added Tax is referred to as VAT. Its
predecessor was "Purchase Tax" in the United Kingdom. And the government began to change to
"Value Added Tax" officially in April 1973. Since January 4, 2011, the standard value added tax of
the UK was increased from 17.5% to 20%. Value added tax applies to imports, business transactions
and services that are generated in the UK. However, there are also two other different value added
tax rates in the UK. The GOV.UK (2014) state that some items ... Show more content on
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1.1 Aim
To determine how value added tax impacts on small businesses and to help small businesses cope
with these impacts if there are negative impacts on small businesses.
1.2 Objective
a.Analyse the effect of value added tax on small businesses.
b.Research the impact of the registration threshold
c.Research the relationship between the compliance cost of small businesses and value added tax
d.Analyse the differences between small businesses and big businesses.
e.Analyse whether value added tax schemes are suitable for small businesses.
1.3 Research questions
a.What is the role of the registration threshold on small businesses and their causes
b.What is the relationship between compliance costs and value added tax on small business
c.How does value added tax affect small businesses as opposed to big companies
d.What is the effect of increased value added tax on small businesses
e.How small businesses use value added tax scheme rationally according to their reality
1.4 Significance of study
This applied project will investigate the impact of value added tax on small businesses. In response
to those effects, it is necessary to analyse how small businesses use value added tax scheme
rationally according to their reality. Also, small businesses should seek the help of professionals and

Down to Earth Cookies Your Mother Once Made Essay
Down to Earth Cookies Your Mother Once Made Joe and Ellis Cook were two brothers who had
made a decision in reproducing their mother's old recipe of down to earth cookies, and with the
growth and purchasing value added services their focus of making high quality based cookies would
become a success. Throughout the process their focus on making their mother's cookies had shown a
commitment on their mother's behalf without using the preservatives or additional additives in
making the cookie delicious. DEC produced a sufficient procedure that created value with a focal
point in delivering a soft moist cookie for the consumer's taste–buds which was so full of flavor. In
the midst of the necessities that they intended to have for the ... Show more content on
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65). The first step in this process was to assemble a team of employees from several functions. After
receiving training and, thus using flow charts gave the group a graphic picture of the organization's
input and output flows and relationships (Sharman, 1992, para 5). Through this process it had
created an increase in productivity in getting the work done effectively and by using the amount of
more than one oven the added–value had increased production immensely. Within this productive
cycle we see that the employee's were working on the development process which gained credibility
for their venture. The performance measurements identified in these stages had lead to continual
process management and costing (Sharman, 1992, para 1). Through the use of operational activities
in the procedure of organizing the employee's in working together and making the requirements of
producing effective results, there needs to be collaboration on everyone's behalf to get the cookies
thoroughly cut down and assembled. Together, the employee's worked in a team–oriented
atmosphere and placed the cookies into the boxes manually, removing any broken or deformed
cookies throughout this process. Then the boxes would be thoroughly sealed, labeled, and ready for
shipment (Stevenson, 2009, p. 65).
Effects of Not Adding Preservatives Since preservatives contain man–made chemicals and

Describe the Methods Used to Calculate Value Added. How...
Essay n°=1: Describe the methods used to calculate value added. How does value added contribute
towards understanding the connections between the business and its product markets? Use relevant
examples to illustrate points.
Within the framework of value added in general, Pigou and Bernard Cox suggested the calculation
of Value Added that is used for classical nationals accounts. In 1920, Pigou gave his interpretation of
value added, consisting of being able to precisely determine the earnings of a company; whereas the
sales turnover isn't precise since the expenses aren't take into account. In this fact, he presents value
added as the subtraction of the output related to the inputs. Thus, outputs that aren't generated by our
self ... Show more content on Helpwriting.net ...
Instead, they by the parts, such as the seating, bolts and motors, from smaller companies which can
then be assembled to produce the final product i.e. the car. But based on what we said before, it
would mean that for these, companies, their value added ratio would be very low. So how could be
explained how worldwide companies like NIKE, which produce nothing entirely by themselves,
have such high ratio of value added?
This brings us to study the strategy of differentiation of products in businesses.
Calculating value added, could also contribute to determine a strategy of differentiation of products
in businesses. Lets take the previous example NIKE. Nike has a low vertical integration but a high
value added (thanks to its logo). Since this value added is marketing, value added is in this case an
intangible entity. Differentiation is one of the competitive advantages.
In general, most of industry produces a huge number of products that are similar but not identical.
Amongst all varieties, a few are produced, and consumers usually buy a fraction of all the varieties
of products available. This observation shows that companies are likely to produce a large variety of
same goods. This variety is source of power of market and also of profit. Without differentiation,
homogeneity of the product will limit companies to the quantity (Cournot) and price (Bertrand)
only.
If a company has important

Value Added Tax And Implementing China Essay
ACCT 498–Capstone paper
Qiming Wang
9/11/2016
Value Added Tax and Implementation in China
Introduction
As a type of consumption tax, as of January 1 2014, 164 countries employ a Value–added Tax in the
world. All Organization for Economic Co–operation and Development (OECD) members except the
United States now applied VAT. According to the research by OECD committee, consumption tax
was a large source of tax revenues, and "the VAT accounted on average for 6.6% of GDP and 19.5%
in total tax revenues in OECD countries in 2012," which was the largest proportion ("Consumption
tax trends 2014"). To become familiar with the performance and importance of the VAT, leaning the
meaning and implementation of VAT in a specific country would be a effective way to know why
VAT developed rapidly in the worldwide in contemporary society.
Brief History of Value Added Tax
A value–added tax is a type of consumption tax that is placed on a product whenever value is added
at a stage of production and at final sale. The value added tax applies to all economic activities
involving the production and distribution of goods and the provision of services. According to
European Commission's definition, Value Added Tax is a general based consumption tax charged on
the value added to each stage of goods and services ("What is VAT?"). The idea of Value–added Tax
was introduced by Dr. Wilhelm von Siemens, a German industrialist who proposed the concept of
the VAT. The key concept of Von Siemens's idea was

Essay On Pay Raise
Are you ready to request for a salary increase? It might well be that you are due one – in the UK, the
national salary surveys from the CIPD reveal how only 58% of public sector companies gave pay
rises to employees in 2016, when before the financial crisis the figure stood at 73%.
Since purse strings have been tightened in many organisations across the globe, you need to know
how and when to seek a raise. In this guide, you'll receive four of the most important salary increase
tips to arm yourself with:
How having a realistic sum in mind can help your request succeed.
How you need to build a strong case of added value before you pop the question.
Why timing your request right can make or break your chances of a raise.
How ... Show more content on Helpwriting.net ...
This doesn't mean selling yourself short – but if you want a raise, you have to be able to justify why
you are worth it. If you can show on paper why your boss should pay you $1 million, then go ahead
and do it. But if you can't, you want to ask for a raise that's closer to the value you add to the
company.
So, how can you pick a realistic figure? How do you ensure you aren't asking for something
unattainable while also ensuring you aren't asking for too little? Before you walk into the
negotiating room, you need to conduct research.
To determine what you should earn, you should take the following steps:
List your current tasks and responsibilities. Look at your job contract and write down the tasks and
responsibilities you are required to do under your current contract. Underneath, list the tasks and
responsibilities you are doing that are not part of your current job description – the additional value
you add to the company.
Research the industry and role averages. Examine what industry averages are and what people in
your position earn on average. You can find salary information on websites such as salary.com,
totaljobs.com and glassdoor.com. Focus your search on similar job titles, educational background,
industry and geographical location.
These two should give you a better idea on how much additional value you are adding to the

company, as well as what people doing similar tasks are earning. If you find that you're already
being

Economic Value Added
Education Collection
The Real Key To Creating Wealth
Rewarded by knockout results, managers and investors are peering into the heart of what makes
businesses valuable by using a tool called Economic Value Added.
September 20, 1993 By Shawn Tully
WHAT IF you could look at almost any business operation and see immediately whether it was
becoming more valuable or less? What if you as a manager could use this measure to make sure
your operation–however large or small–was increasing in value? What if you as an investor could
use it to spot stocks that were far likelier than most to rise high? What if using this measure would
give you a marked competitive advantage, since most managers and investors aren 't using it? There
is such a ... Show more content on Helpwriting.net ...
' 'How we use capital determines market value. ' ' Snow has lots of capital to worry about, a
mammoth fleet of locomotives, containers, and railcars. His stiffest challenge came in the fast–
growing but low–margin CSX Intermodal business, where trains speed freight to waiting trucks or
cargo ships. Figuring in all its capital costs, Intermodal lost $70 million in 1988. In other words, its
EVA was negative $70 million. Snow issued an ultimatum: Get that EVA up to breakeven by 1993
or be sold. Freight volume has since swelled 25%, yet the number of containers and trailers–
representing a lot of capital–has dropped from 18,000 to 14,000. They used to sit in terminals for
two weeks between runs, but once CSX managers started seeing them as expensive, idle capital,
they figured out ways to return them to the rails in five days. This is hardly rocket science. But
before EVA, no one had done it; no one had had enough incentive to do it. The company is also
making do with a locomotive fleet of 100 instead of 150, a $70 million reduction in capital. How?
On the route from New Orleans to Jacksonville, Florida, four locomotives used to power trains at 28
mph. But the trains arrived at midnight, long before they were unloaded onto trucks or freighters.
Spurred by the EVA imperative, CSX decided to run the trains at 25 mph with only three
locomotives and arrive three hours later, still in plenty of time to be unloaded at

Accounting Aspect of Value Added Tax in Bangladesh
Term Paper On
Prepared By :
Name : Md. Mahmudul Hassan
Roll :
University Roll :
Class Roll :
Supervisor's Name and Designation
Mr. Md Nurajjaman
Assistant professor
Department of Accounting
Govt. B.M College, Barisal
Date of Submission :
OBJECTIVES OF THE STUDY
LEARNING OBJECTIVES
After studying you shall be able to understand : ➢ The concept of Value added tax ➢
Characteristics of Vat ➢ Advantages and disadvantages of vat ➢ Contribution of Vat in Bangladesh
➢ some Important features of Vat in Bangladesh ➢ Charge of Value added Tax ➢ Who will pay the
Vat ? ➢ Exemption from Vat ... Show more content on Helpwriting.net ...
ice | |*** |
|Selling price with VAT | |*** |
| | |*** |
2.2 : When goods are produced :
|Particulars |TK |TK |
|Row Materials, January–1 |*** | |
|Add: Purchase of Raw materials |*** | |

|Raw materials avail are for us | | |
|Less: Raw Materials, December–31 | |*** |
|Raw Materials used in Production | |*** |
|Add: Direct Labor and other expense | |*** |
|Prime Cost | |*** |
|Add:

Value Added Tax and Instructor Explanation
1. Question : (TCO D) A residence in Brevard County has an assessed value of $150,000. Its owner
qualifies for an old age exemption of $10,000 and a homestead exemption of $20,000. The property
tax rate is $5 per $100 AV. What will be the property tax bill on this property? Student Answer:
$7,500 $7,000 $6,500 $6,000 Instructor Explanation: @ Chapter 10. This owner has an adjusted (for
exemptions) AV of $150,000–$30,000 = $120,000. If the tax rate is $5 per $100 of AV, then the tax
bill will amount to ($5) ($1200) = $6,000. Points Received: 4 of 4 Comments: 2. Question : (TCO
E) Federal government taxes consumption mainly through: Student Answer: general retail sales ...
Points Received: 30 of 30 Comments: 7. Question : (TCO E) Keller works within the City and
County of Denver and lives in the suburbs. His employer deducts $6.00 per month from his salary
for deposit in the Denver budgetary revenue accounts. He has no choice in the matter; the only way
he could legally avoid it would be to either move into Denver or take a job outside the Denver
confines. The tax being referred to is called a "head tax" or a "flat tax" since it is a constant dollar
amount assessed on every living, breathing employee in Denver who does not have residence there.
(A) Using your own numbers, show clearly why such a tax is regressive. (15 points) (B) Using one
of the equity standards, develop an argument making a case that Denver could use to justify the
imposition of such an annoying tax. (15 points) Student Answer: Instructor Explanation: Chapter 9;
Lecture. (A) Under this tax system, the same amount is paid by someone earning $3,000 as is the
case for someone earning $6,000 per month. Just considering these two individuals, the first pays
out $6/$3,000 (100) = 0.20% of income and the second individual pays $6/$6,000(100) = 0.10% per
month. A tax is regressive if higher income folks pay a lower percentage of their income than do
lower income folks, as happens in this case. (Even though

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