The Total Revenue And Total Cost

The Total Revenue And Total Cost
A. Profit Maximization a1. The total revenue (TR) to total cost (TC) approach relies on the fact that
profit equals revenue minus that cost and focuses on maximizing the greatest difference between TR
and TC.
Total Revenue (TR): Is the income made from the sales of a given product. (McConnell., 2011) This
total does not take include the cost of producing the product. To calculate the TR of a product, you
must first multiply the sales price of the widget by the quantity sold.
TR = Sales Price * Quantity Sold
Total Cost (TC): The sum of fixed cost and variable cost at each level of output. (McConnell., 2011)
TC = TFC + TVC (Total cost = Total Fixed Cost + Total Variable Cost)
Graphically speaking the total revenue curve rises, but at a decreasing rate – the curve turns into
more of a horizontal line. Ultimately, total revenue begins to decrease. a2. The marginal revenue
(MR) to marginal cost (MC) approach uses marginal analysis by comparing (MR) and (MC).
Marginal Cost (MC): The change in total cost as the output level changes one unit. (McConnell.,
2011)
Marginal Revenue (MR): The change in total revenue from the sale of one additional level of output.
(McConnell., 2011)
MR = (change in total revenue) / (change in quantity/output) or MR = ∆TR / ∆Q
Since Company A is a price taker, the sale of each additional widget adds to total revenue the same
amount that is equal to the selling price. Thus, marginal revenue equals the same selling price that
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Lowe's Financial Summary
The current financial strategy of Lowe's is to maintain substantial assets and income compared to its
debts. In the last financial report by Lowe's it shows that their debt/asset ratio increased 12.78%;
well its net revenue grew 21.48%. This is all done due to investments that are showing a return. One
of the largest investments is in growing the number of stores that they have. In 2016 they had a goal
of adding up to 40 more stores in 2016. The most current financial report shows, payables of $7,237
(millions). The account payables added up to $6,651 (millions). The category makes up most of the
payables. Next is the accrued expenses at $984 (millions). The last is current debt, this being the
second largest payables account at $1,305 (millions).

Costs and Expense Ratio
HSM 260 Final Project: Analyzing Financial Statements
Content and Development 140 Points | Points Earned 125/140 | | Additional Comments: | The
student covers all key elements of the assignment in a substantive way. * The student includes the
information from the CheckPoints completed in previous weeks. * The student includes current
ratio, long–term solvency ratio, contribution ratio, programs and expense ratio, general and
management and expense ratio, and revenue and expense ratio for the years 2003 and 2004. * The
student provides a 200– to 300–word explanation of the importance of each ratio for all 3 years
listed in Appendix D. * The student includes a statement of whether the organization's financial ...
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& Exp Ratio= Total General & Mgt. Exp. $561,818.00 .28 Total Expenses $1,972,131.00
General & Mgmt and Expense ratio | total general and mgmt expenses | 445,819 | = | 0.23 | |
total expenses | 1,972,131 | | |
Fund Raising & Exp. Ratio= Total Fund Raising Expenses $115,999.00 .06 Total Expenses
$1,972,131.00
Revenue & Exp. Ratio= Total Revenues $2,191,243.00 1.11 Total Expenses $1,972,131.00
Now I will proceed to give an explanation of the importance of each ratio for all three years listed in
Appendix D. I will include statements and explanations as to whether the organization's financial
picture has improved or not within the three year period specified in Appendix D as well. Current
ratio is a financial ratio that measures whether or not a firm has resources to pay its debts over the
next 12 months. Long term solvency ratio is a useful calculation for assessing the long term
financial viability of an organization. The

Financial Ratios for Patton-Fuller Community Hospital...
Patton–Fuller Community Hospital Ratio Computation 2009 and 2008 This paper will show the
ratio computations to Patton–Fuller Community Hospital. From these computations, taken from the
Unaudited and Audited Reports from 2009 and 2008, Team E will address significant changes, if
any occurred, and address what Patton–Fuller Community Hospital plans are within the next year to
five years regarding any changes. In closing this paper will address the reasons that our team agrees
or disagrees with the CEO's report presented to the Board. In addressing the ratio computations for
2009 and 2008, Unaudited and Audited reports, below, there were no significant changes between
the two reports. From 2008 to 2009, the current assets ... Show more content on Helpwriting.net ...
The hospital should become a major player in the community it serves. This will put the hospital in
a positive light with the community, and ultimately increase services provided which will increase
the revenue of the hospital. In our final analysis, Team E agrees with the CEO's report to the Board.
The indicators are as follows: The audited report shows that the previous years losses had been
turned into a gain, and Net Patient Revenues had grown to over 9%. Furthermore, the hospital took
the necessary steps to the overall economic recession by holding an emergency meeting that allowed
them to pay out their annual debt early. Unaudited Report: Ratio Computations 2009–2008 Liquidity
Ratio 1). Current Ratio: Assets/Liabilities (2009) 128,867/23,807 = 5.37 (2008) 130,026 / 8,380 =
15.51 2). Quick Ratio: Cash and Cash Equivalents + Net Receivables/Current Liabilities (2009)
22,995 + 59,787 / 23,807 = 3.44 (2008) 41,851 +37,666 / 8,380 = 9.49 3). Days Cash on Hand
(DCOH): Unrestricted Cash and Cash Equivalents/Cash Operation Expenses divided by Number of
Days in Period (365) Step 1 Total Operating Expenses –Depreciation Step 2 Total from Step 1 365
(days) Step 3 Cash & Cash Equivalents = days Total from Step 2 (2009) 462,982 –

The City Of Mason City
Mason City, Iowa is commonly referred to as the 'River City' due to its concentrated development on
the Winnebago River, and it is sentimentally known for its outstanding musical heritage. The
following report describes the political, socioeconomic and fiscal environment for the city of Mason
City. In particular, potential constraints in fiscal outlook as it relates to the city's revenue structure,
own source funds and level of state and federal aid. This report explores the city's revenue structure
in preparation of a comprehensive fiscal analysis.
Political Environment
The city of Mason City operates under a Mayor–Council form of government, comprised of seven
elected officials – Mayor, four wards and two members–at–large – with a City Administrator and a
contracted City Attorney. Most of the existing members have been re–elected, with membership
expiring in 2016 or later. The Council's goals are to: increase population by the state of Iowa
average; develop a Sustainability Plan that links to the Comprehensive Plan; provide a safe and
healthy community; and continue a commitment to excellence in government services. There are
three primary government public services – Police Department, Fire & Ambulance Service, and
Sanitation Department. The city owns the Public Library, Municipal Airport, and a public golf
course.
The Mason City Chamber of Commerce describes the local economy as "well–balanced". The
majority of states have adopted tax and expenditure limitations

Xm Radio And Sirius Financial Analysis Essay
Sirius vs. XM: Ratio Analysis and Statement of Cash Flows Paper
From the previous company selection paper, we are now familiar with the selected satellite radio
broadcasting companies, Sirius and XM Satellite Radio. Our group will now take a further, in–depth
look at the ratio analysis and statement of cash flows to get a better understanding of how the
companies are doing financially and with in their market. First, we will be reviewing the cash flows
for both companies and identifying how much cash was generated or used by each through everyday
operations, and financing and investing activities. We will also address some of the significant
events that have affected the overall cash flow for both organizations and describe the changes ...
Total cash flow in investing activities was a positive $36,329, and total cash flow from financing
activities was a positive $421,441 (U.S. Securities and Exchange Commission). XM had a positive
year in regards to Operating, Financial and Investing activities.
Significant events
One of the significant events that impacted the cash position for Sirius satellite radio involved
financing activities. The company accumulated money from the issuance of long–term debt and the
issuance of common stock to help pay for the continuing operations of the organization. Net cash
provided by the financing activities, came to $660,227. With operating activities and investing
activities costing the company $427,315 combined, it is imperative that the company continue to
finance its operations through whatever means possible. Internal events affecting the operating
activities included equity granted to third parties and employees, costing Sirius $126,725, and
accounts payable and accrued expenses costing $108,997. Total operating activities came to
$334,463. Significant internal investment activities included additions to property and equipment
and the purchase of restricted investments. The need to continue to update and stay ahead of the
competition is significant. Financing – operating expenses – investments, the company had a net
increase in cash and cash equivalents of $232,912

Financial Accounting Concepts: Pepsico, Inc. and the Coca...
Financial Analysis Randall Meeks Financial Accounting Concepts Mr. Carraher 9–12–2010
PepsiCo, Inc. and The Coca Cola Company have both been in production for ages. Both PepsiCo,
Inc. and The Coca Cola Company have become common house hold names through out the world
today. Pepsi is one of the best selling products in American history. "Pepsi is the number 2 soft drink
company producer, the world over. Pepsi's number one priority is making sure that their
shareholders investments are profitable. Pepsi has been able to achieve this goal for the most part
via increased sales, keeping cost low, and spending money wisely. Pepsi takes pride in the name,
they have built an excellent brand by deliver a product that is satisfying to ... Show more content on
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The total assets were 24% and 29.65%. The current liabilities for The Coca Cola Company were
$11,133 and $9.836 in 2004 and 2005. The total assets were 35% and 33.43%. The current liabilities
for PepsiCo, Inc increased while the current liabilities for The Coca Cola Company decreased in
2005. The total liabilities for both companies in 2005 were 55.08% and 44.42% of total assets in
2005... The equity for PepsiCo, Inc. was 48% assets in 2004 and 44.92% assets in 2005. In 2005
PepsiCo, Inc. share holder's holdings reduced. The equity shares were 55.58% of assets in 2005 for
The Coca Cola Company while in 2004, there were only 51% equity shares. The Coca Cola
Companies equity shares were more in relative value as compared to PepsiCo. Horizontal Analysis
Consolidated Income Statements The total revenue for PepsiCo, Inc in 2005 and 2004 were $32,562
and $29,261. PepsiCo, Inc had a considerable amount of net revenue in 2005 compared to 2004. The
base year of analysis is 2004. The net revenue for PepsiCo, Inc. was 111.11% in 2005. The total
revenue for The Coca Cola Company in 2005 and 2004 were $23,104 and $21,742. Both 2005 and
2004's revenues were less than PepsiCo, Inc. The net revenue of the company in 2005 was 106.26%
over 2004. The net revenue for 2005 was 6.26% while 2004 was less. The growth rate of revenue for
The Coca Cola Company is less than PepsiCo, Inc. The growth rate of revenue for both PepsiCo and
Coca Cola was 11.11% and 6.26%.

Airthreads Essay
The Valuation of AirThread Connections We can use a combination of APV and WACC approach to
value AirThread Connections – using APV for 2008–2012, and using WACC to estimate the
terminal value. Use APV approach to value cash flows from 2008 to 2012 America Cable Company
(ACC) should use APV approach to value cash flows from 2008 to 2012. This is because ACC uses
classis LBO approach for acquisition where it purchases the target with significant amount of debt,
and then in the long run paid the debt to bring down the leverage to industry norms. The goal is to
use a tax efficient route and maximize the present value of tax shields, and minimize the amount of
up–front equity invested in the deal. Use WACC approach beyond 2008 to ... Show more content on
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Rev. 154.36x 154.36x 154.36x 154.36x 154.36x Total Sales Equip. Rev. 101 134.98 153.85 173.10
190.42 203.76 Prepaid Expenses 1.38% 1.38% 1.38% 1.38% 1.38% Total Prepaid Expenses 41.6
46.92 53.48 60.17 66.19 70.82 Accounts Payable 35.54x 35.54x 35.54x 35.54x 35.54x Total
Accounts Payable 260.8 335.42 382.38 430.18 473.20 506.33 Deferred Serv.

Ba220
Ex 1–6A Components of the accounting equation Lang Enterprises was started when it acquired
$4000 cash from creditors and $6000 from owners. The company immediately purchased land that
cost $9000. Required a. Record the events under an accounting equation. Assets = Liabilities +
Capital | Assets |= | Liabilities |+ | Capital | |Cash |Land | | Creditors | | | |10,000 | |= |4,000 ... Show
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Assume the debt is due. Given that Lang has $6000 in stockholders' equity; can the company repay
the creditors at this point? Why or why not? No, the company cannot pay its debt at this point of
time because the company cannot pay their debt out of equity. Company can pay maximum debt of
$1,000 because it had only $1,000 in its balance. Respond to the following: Why is the knowledge
of accounting concepts and terminology useful to anyone in a business activity? The knowledge of
accounting concepts and terminology is useful to anyone in a business activity is due to the
following reasons; 1. It is Useful for making investment and credit decisions. 2. The knowledge is
helpful to present potential investors, creditors and others in assessing the amounts, timings, and
uncertainty of future cash flows, In other words, this will be helpful for everyone connected with
business activity, in any way. Is there a difference between bookkeeping and accounting? Discuss.
Yes, there is a difference between book keeping and accountancy. 1) Book–keeping is the art of
keeping and maintain accounts in the prescribed manner whereas accounting is mainly concerned
with the design of the system of records, preparation of reports based on the recorded data , and
interpretation of the reports. 2) The work of bookkeeper is clerical in nature whereas in accounting
accountants direct and

Reporting and Classifications of Non-profit Organizations
Not–for–profit organizations consist of a variety of organizations such as churches, education,
health, social services, commerce, and clubs through schools whether it is a high school or a college.
The difference between a not–for–profit organization and for–profit organizations is for–profit
organizations generate profits for their owners and not–for–profit organizations exist to pursue
missions that address the needs of society. Net assets are an important source of information for
funders and investors externally and for board members and management internally to assess the
financial health of a private, not–for private organization. Under the FASB requirements, private,
not–for–profit Colleges and Universities are required to report net assets just as any other not–for–
profit organizations. This paper will be focusing on the proper statements that are used for reporting
for each classification along with examples of each statement and classification. There are three
classification categories that are to be used when reporting; unrestricted, temporarily restricted and
permanently restricted. The following is a description of each classification: Unrestricted – The part
of net assets of an organization that is neither permanently restricted nor temporarily restricted by
donor–imposed stipulations. Temporarily restricted – Temporarily restricted assets are those that are
donated subject to restrictions that are limited to a specific period of time. Temporarily

Springfield Nor'easters case
Kevin Tame
Business Research
2/23/2010
Springfield Nor'easters Case
#1 Evaluate the research survey undertaken by the League Sports Association and by Larry
Buckingham, Nor'easters marketing director. Consider each step in the process that led to the
findings of the survey
Buckingham started his research by using the League Sports Association survey done in
2005 and confirmed that families with school age children were more likely to attend sporting
events. He also found that 73% of the audience of baseball games had an income ranging from
$22,500 to $75,000. This information was useful however Buckingham had done this only to
confirm some of the anecdotal findings listed in the local newspaper. He knew that just a newspaper
article and ... Show more content on Helpwriting.net ...
This means the Buckingham can assume that 21,582 people will at least come once in the season.
Another take away is that Buckingham has a good idea of what customers are willing to pay for a
ticket. Most customers are not willing to pay more for premium seating and are willing to pay
between $10–$14 per game. The market for single ticket buying is the biggest and it is assumed that
attendees are attending in substitution of other entertainment options and pricing has to be set as
such. There is only a small amount of market for the full season tickets and lowering the price of
tickets will be necessary to increase demand. However, concession will make up for the lowering of
the ticket price.
#3 What considerations should the Nor'easters take into account in establishing a pricing policy?
The few consideration that need to be addressed in establishing a pricing policy are tickets and
concessions revenue at each price point, attendance at each price point, and the discounts offered
amongst different price points. As addressed in the next previous question assumptions of how many
people will eventually go to each game is key to establishing a price.
However, if no one goes at all there is no reasonable price that can compensate for lack of
attendance. Competing with other forms of entertainment such as movies and bowling is also
important to consider.
#4

Ratio Forms- Usali (Uniform System American Lodging Industry
)
)
pa 11 Fi nanci aI Analysis
I.
Section 9
Financial Statement Formats
The formats of the Summary Statement of Income and departmental statements can of coursebe
designed to provide only ODeamount column to record figures für the time period covered by the
statement. While the primary purpose of any of these statements is to present the revenue and
expenses für the most recent accounting period, the true significance of such amounts can only be
fully understood when compared with budgets and/or the corresponding amounts für preceding
periods. Accordingly, individual properties should modify the format of these statements to meet
their needs ~nd requirements. For example, properties may find it useful to expand this ~asic ...
The usefulness these tools of is predicatedon a commonality of definition and understanding.The
various ratios and statisticsthat canbedeveloped and be useful arenumerous.The intent of this
sectionis to provide a consistent,uniform definition of basiclodging industry ratlosand statistics. This
sectionincludes only thoseratlos and statisticsthat are in widespreadgeneralusewithin the industry. It
is not intended to be a complete listing and definition of all possiblerelevant ratlos and statistics.
RATIO: ANALYSIS
Finandal statements issued by lodging properties contain a considerable amount of information. A
thorough analysis oEthis information requires more than simply reading the reported figures and
facts. Users of finandal statementsneed to be ahle to interpret the figures and facts, and make them
yield information that reveals aspects of the property 's financial situation or operation that could
otherwise go unnoticed. This is accomplished through ratio analysis, which compares related facts
reported on finandal statements: A ratio gives mathematical expression to a relationship between
two figures, and is calculated by dividing one figure by the other. Although ratios are critical to any
finandal analysis, they are only indicators and, as indicators, they are meaningful only when
compared to useful criteria. Useful criteria with which to compare the

Apple 's Finance And Operations
Apple 's Finance and Operations Cynthia Cretara September 25, 2016 Post University BUS411 Dr.
Mike Powers For this week assignment we are to select a business we find interesting and analyze
their current financial ratios. There are several businesses I find interesting, but I chose to use Apple
for this assignment because is a business that I have been following for many years. Apple was
founded in April of 1976. Apple started with the sales of computers and laptops; however, since its
foundation, Apple has released music related products, cellular phones, and the Apple TV (Terrell,
2008). Apple has been very successful with all the products they have introduced to consumers
throughout the years. I believe that Apple has been successful because their leaders are innovative
and creative with the products they make. For example, Apple is constantly enhancing their cell
phones – iPhones – capabilities and designs to retain their customer 's base and attract new
customers. Apple 's press release for 2015 announced that 2015 was Apple 's most successful year
(Apple, 2016). The growth is mainly due to iPhones, Apple Watch, and Mac sales. Even though
2016 is not over yet, Apple has provided financial information. The company 's revenue is around
$77.5 billion; gross margin is nearly 40 percent; and their operating expenses are around $6.4 billion
(Apple, 2016). According to Ycharts (2016), Apple 's return on assets for June 2016, was reported at
16.28%. Return on

Financial Analysis And Projections During The Fiscal Year...
Financial analysis and projections During the fiscal year ending Dec. 31, 2015, Pharmerica had
revenue of $2,029 million a 7.1% increase from $1.895 million in 2014. However, the cost of
revenue also increased by 8.9% to $1,693 million. The revenue growth rate was 7.8% in fiscal year
2014 and –4.1% in 2013; the change in cost of revenue was 8.7% and –6.6%. The gross profit of
Pharmerica in fiscal year 2015 was $335 million (15.6% of revenue), which resulted in the net
income of $35 million (the net margin of 0.8%). There was a number of reasons for the dip in
revenue growth in 2013, due to lower contracted customer accounts in the institutional pharmacy
segment and the cutbacks in state and federal reimbursement payments. Pharmerica anticipates an
increase in revenue in the range of $2.125 billion to $2.150 billion in 2016, however, $2,150 billion
estimate was used which would be a percentage increase of 5.9% from 2015. The rate of revenue
has decreased each year since 2014 but net income has increased. Pharmerica anticipates higher
revenue in 2016 due to the increase in prescription volume and the improvement of their generic
drug dispensing rate. Table 1 shows the 64% drop in net income in 2014 as expenses related to
litigation, settlement, selling operations, and the acquisition of OncoMed Specialty cut into the
bottom line. However, revenue recovered and will continue to progress in the diversification
program and continuing to pursue attractive acquisitions that drive

The Two Principles Of Accrual Accounting
In order to fully understand the accounting cycle and complete all eight steps, an accountant must
understand the adjusting and closing process and be able to prepare trial balances. The unadjusted,
adjusted, and post–closing trial balances are all prepared during the eight step accounting cycle. In
order to maintain the most accurate financial statements, accrual accounting should be used. Accrual
accounting is an "accounting method that records revenues when earned and expenses when
incurred without regard to when cash is exchanged" (Kemp & Waybright, 2013, p. 126). In order to
master the eight step process of the accounting cycle, an accountant should use accrual accounting,
understand the adjusting and closing process, and be able to ... Show more content on
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Adjusting entries are journal entries that adjust accounts to the correct balances. Accrual accounting
records revenues and expenses when they are earned or incurred. Sometimes adjusting entries need
to be made to adjust for unearned service revenue or depreciation expenses. The adjusting entries
will correctly balance accounts and correct any understatement or overstatement in the revenue or
expense accounts. If the adjusting entries are not made it can overstate or understate net income and
completely misrepresent the financial statements. The fifth step in the accounting cycle is preparing
an adjusted trial balance. Once all of the accounts have been adjusted, the balanced totals can be
transferred over to the adjusted trial balance. The adjusted trial balance should give an accurate
balance on all accounts. After completing the adjusted trial balance, the next step in the accounting
cycle is preparing the financial statements. The totals from the adjusted trial balance will be used to
prepare each financial statement. The seventh step is posting closing entries. Closing entries are
journal entries that close revenues, expenses, and dividends. In order to close these accounts, the
total balance needs to be entered into the opposite column of the accounts to zero them out. For
instance, service revenue would be debited and retained earnings would be credited. All expense
accounts and dividends would

Rko Time Warner
Executive Summary
RKO Warner Video is currently a very centralized organization located in a relatively compact area.
As the company grows, it must make sure that the organizational architecture grows with it. The
senior management team is going to have to power decisions down to lower levels as the company
expands. Having the right people in place to make these future decisions is vitally important to the
health of the organization. We feel that the proposed incentive plan differentiates good managers
from bad managers. The plan provides incentives to improve the current performance of the stores.
The plan also serves to attract and keep quality employees for the future growth of RKO Warner
Video.
We propose a mixture of a ... Show more content on Helpwriting.net ...
Since RKO Warner is really focused on growth we suggest a shift in risk to the District Manager
(DM) level giving them more control over pricing within their respective districts. As RKO grows it
will be more and more difficult for Berns to have his eyes on everything. Tying the DM 's directly to
the VP of purchasing and VP of operations will give them a clearer picture of how much leeway
they have in pricing their videocassettes for sale and rental. This will allow for the DM 's to have
sufficient control and knowledge of the financials to implement the objective based portion of the
incentive plan. The objective portion of the plan should be discussed with the store mangers before
implementation to provide some transparency into the process and reneging fears down. Keep in
mind the objective based portion makes up the minority of the incentive plan and will based on total
revenue with no distinction between sales and rental revenue. The senior management team believes
that RKO 's major sources of competitive advantage are quality appearance, and the breadth and
depth of the store 's PRC inventory. RKO believes they can outsell their competitors who are
discounting, while selling at list prices. Steve Berns said "Our ‘discount ' is in the selection and
service we provide, not in the price." All this comes together to

Salem Telephone Company And The State Public Service...
Salem Data Services was established after an agreement was reached between Salem Telephone
Company and the state Public Service Commission. Salem Data Service is a computer data service,
which performs data processing for Salem Telephone Company. They also sell computer services to
other companies and organizations. Since Salem Telephone company was a regulated utility it drove
the need for Salem Data Services to be a separate entity since it was an unregulated utility. Even
though Salem Data Services had its pros the separate entity was a drain on Salem Telephone
Company since it had not produced a profit from 2001 to the current year during the case study of
2004. Salem Data Services encountered many typical problems that new organizations face when
getting started. They did however work through these problems and by the end of 2003 had solved
and overcame most of their problems. Even though most of the problems Salem Data Services faced
were overcome it still did not positively impact the profits of 2003. In 2003, income for Salem
Telephone produced the lowest return on investment for their shareholders in seven years. Salem
Data Services' drain on Salem Telephone Company was a large reason for this. Key Information
Once Salem Telephone Company shared their income report with their shareholders showing the
lowest return on investment in Seven years Peter Flores, the president of Salem Telephone
Company, call a meeting with Cynthia Wu manager of Salem Data Services.

B.d.h.t, Llp, Consulting Staff
B.D.H.T, LLP
Consulting Staff:
Brook Bowen
Kameron De Verteuil
Brennan Harris
Beau Thompson
Introduction
Caprock Cycle Company is a family owned bicycle manufacturing company based out of Caprock,
TX which has been in the in the line of business of producing first rate racing bicycles for many
years. This company was founded on building high–quality, reliable bicycles that were fairly priced
and of high quality. In anticipation of their impending retirement, the original owners of Caprock
Cycle Company have named their son and current manager Bryan Sanders as President of the
company in hopes that his recent success in the Tour de France will break their recent stagnation in
sales.
When Bryan was promoted to the role of ... Show more content on Helpwriting.net ...
He wants to charge this low price for the Racer because he is limited in his competitive ability as he
is locked into another competitive struggle because pricing for the Tourist which starts at $530 is
only slightly above their breakeven point. In his efforts to make sure he can be successful with the
new Racer implementation, Bryan hires B.D.H.T, LLP to show him the best way to breakdown his
costs and see if turning a profit is possible and what costing method should be used to do so.
Executive Summary After analyzing three different costing methods for Caprock Cycle Company,
we have made some observations and gathered some suggestions concerning the profitability of
Bryan's company. Process costing, job costing, and activity–based costing are the three methods we
used to compare profitability for Caprock Cycle Company.
Figure 1.1 Process Costing Tourist Racer
Revenue $ 4,770,000 $1,600,000
Cost of Goods Sold:
Cost per unit $516.70 $516.70
Units Sold 9,000 1,000
Total Cost of Goods Sold $4,650,000 $516,700
Gross Profit $119,700 $1,083,000 We began with the process costing method, which was being used

by Caprock's accountant, Linda. The process costing method is common in industries that produce
large amounts of similar or identical outputs. In the calculation of process costing,

Ratio Analysis
Ratio Analysis University of Phoenix
HCS/571 Finance Resource Management Sept 24, 2013Rosetta Stringfellow, MBA, BSRatio
Analysis Ratio analysis is a widely used managerial tool that compares one number with another to
gain insights that would not arise from looking at either of the numbers separately. Ratio analysis is
used to examine and interpret the relationship between two numbers on a financial statement. This is
done so that the managers of a facility can determine whether or not the organization needs to
change any of their financial variables in order to remain competitive in their market. The ratio
analysis converts numbers into meaningful comparisons which managers can use ... Show more
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(Finkler et al., 2007)
For Norwalk Hospital this ratio translates as:
The difference between current ratio and quick ratio is not dramatic, but it gives insight to how
much cash is really available at a given time. Outside investors such as creditors and shareholders
are interested in solvency ratios. These ratios express long–term health of a company and the ability
of the company to meet its payment obligations over a long period of time (usually over five years).
One solvency ratio is the Total Debt to Equity ratio. (Finkler et al., 2007)
For Norwalk Hospital this ratio is expressed as: According to Finkler et al. (2007), a debt to equity
ratio of 1 indicates liabilities of $1 for each dollar of net asset. As the Total Debt to Equity ratio
becomes smaller the future of business operations of the company becomes healthier. Norwalk
Hospital maintains this ratio below that of the average in the healthcare industry (average of 3), but
is moving up by a small amount. The management team could consider taking a look at 2012
operations and identifying the triggers that moved this ratio higher to

Case Study On Current And Pass Liability Balance
Data given The change is calculated by subtracting present year liabilities to prior year liabilities
Year Currents and pass Liability Balance Deposits 1 75 75 2 225 150 3 325 100 4 395 70 5 435 40 6
455 20 Since nothing shows in the exhibits and the case that they will be a change in year 7. I am
assuming that the next year (7) deposits will be $10 as from year 5 to year 6 is half of the deposits, I
am choosing half from year 6 to year 7, which is ($20M/2=$10M). Year 7 ($455+10=$465) –
Revenue from Loan and interest Data given for outstanding loans I am assuming that the loans are
repaid at the end of June 30th during year 7 since most of the term of the loan of payment are semi–
annual repayment Different loans Numbers The ... Show more content on Helpwriting.net ...
So, estimate no tax will be paid in year 7. Total interest paid by the end of the year is:
$12.2M+$0.55M+$50.05M–12.65M = $50.15 million Prior year accrued interest: $3.6,3.5,4, 3.2
Year 7 interest: $3.91, $3.72. The total revenue expected in year 7 will be:
$(3.6+3.5+4+3.2+3.91+3.72) = $21.93 million The interest payment to the depositors for prior year
cash expenses estimated $50.15 and $2.3. $21.93 – $(50.2+2.33) = $30.6 million Cash available for
new year estimates Cash receipts: New deposits in Y7 $10+ Loan from customers $116.93= $126.93
Cash Disburse: Interest pay ($50.2) + salaries, wages and income taxes ($2.33) = $52.53 Total cash
available: cash increase ($74.4+$81.00) = $155.50 I am assuming the company will have a
minimum balance of $35.00 with a new loan of $140. Loan Number Amount Interest % revenue
from the interest 405 $28.60 15% $4.29 406 36 10% $3.60 601 76.9 13% $10.00 602 52.1 15%
$3.91 Semi–annual outstanding 603 57.2 13% $3.72 Semi–annual outstanding 604 96.9 10% $9.69
605 45.6 14% $6.38 New loan 140 13% $9.10 Semi–annual outstanding Total $50.69 With 8% of
interest fees, the revenue on the new loan will be %140*8% = $11.20 estimate. Estimate of $0.55 for
interest deposits above and

A Report On Cdl Investments New Zealand Limited Essay
Introduction This report relates to CDL Investments New Zealand Limited that began in 1994. This
report is for the recent Immigrants who have come from Australia Mr. James and his wife Kate who
want to invest for a long term basis. The Stocks of the company are good for those who want
Growth of their investment. CDL Investments New Zealand is one of the largest listed companies in
New Zealand and it is a land development company. This company has development work in
Auckland, Hamilton, Hawkes Bay and Canterbury. The market sector for the company is property
processing. Interpretation of Financial Statement Trends The Sales Revenue for CDL Investments
New Zealand Limited shows increasing trend between 2010 to 2014. However the increase in sales
revenue from 2011 to 2012 was the most about 133.9%. CDL 's revenue increased 45 per cent to
$38.4m last year, its best result in the past 10 years (Laura Walters, 2014). The case for Total
Revenue was also having kind of same trend as that of sales and the total revenue also increased
from 2010 to 2014. The major reason for the increase in Total Revenue may be the increase in Sales
Revenue. The EBITDA is demonstrating increasing trend and shows a rise from 2010 to 2014. This
increase was the maximum between the years 2011 and 2012. After which the increase was there but
at a diminishing rate. In case of NPaT, it also showed an increasing trend. This increase may be due
to the level of positive market activity that CDL has. In all

Relationship Between the Price Elasticity of Demand and...
Explain the relationship between the price elasticity of demand and total revenue. What are the
impacts of various forms of elasticities (elastic, inelastic, unit elastic, etc.) on business decisions and
strategies to maximize profit? Explain using empirical examples.
The consumers and producers behave differently. To explain their behavior better economists
introduced the concepts of supply and demand. In short words, the law of demand states that with
price increase quantity demanded of a good or services decreases, and the law of supply states that
quantity of a good produced increase if the market price of that good increases. Of course, it is just
general rule and does not explain all varieties of factors impacting the supply and ... Show more
content on Helpwriting.net ...
If the price in your shop will be higher than competitive one the low–income customers will skip the
trip to it which will lead to decrease in profit.
* Temporary price change.
Temporary price change can affect revenue significantly. One–day sale will increase quantity of sold
product and the volume of sold goods will outweigh the price drop which will lead to revenue
increase.
In order to set right price, company should take into consideration the above mentioned factors as
well as characteristic of demands such as elastic or inelastic.
If the demand for the good or services of the company is elastic then the change in quantity
demanded would be greater than a change in price. Let's say the 10 percent decrease in price will
cause increase in demand for 20 percent. The effect of this changes is that customers buying more
products of this company. They are buying it for lower price but the price decrease outweigh by
increasing quantity of the products or services. In this case the company benefits from these changes
by raising profits. On the other hand, if company would raise the prices for the product the quantity
will decrease so does the profit.
If the demand for companies output is inelastic then the change in price will have a smaller effect on
change of quantity. Let's say company will cut the price for 10 percent. This will cause the increase
in demands for 5

Advanced Accounting Chapter 8 Essay
Chapter 8
Segment and Interim Reporting
Chapter Outline I. FASB Accounting Standards Codification Topic 280, Segment Reporting (FASB
ASC 280), provides current guidance on segment reporting.
A. ASC 280 follows a management approach in which segments are based on the way that
management disaggregates the enterprise for making operating decisions; these are referred to as
operating segments.
B. Operating segments are components of an enterprise which meet three criteria.
1. Engage in business activities and earn revenues and incur expenses.
2. Operating results are regularly reviewed by the chief operating decision–maker to assess
performance and make resource allocation decisions.
3. Discrete financial information is available ... Show more content on Helpwriting.net ...
GAAP. Major differences between IFRS 8 and U.S. GAAP are:
1. IFRS 8 requires disclosure of total assets and total liabilities by operating segment if these are
regularly reported to the chief operating decision maker. U.S. GAAP requires disclosure of segment
assets but does not require disclosure of segment liabilities.
2. IFRS 8 specifically includes intangibles in the scope of "non–current assets" to be disclosed by
geographic area. Authoritative accounting literature (FASB ASC) indicates that "long–lived assets"
to be disclosed by geographic area excludes intangibles.
3. U.S. GAAP requires an entity with a matrix form of organization to determine operating segments
based on products and services. IFRS 8 allows such an entity to determine operating segments based
on either products and services or geographic areas.
IV. To provide investors and creditors with more timely information than is provided by an annual
report, the U.S. Securities and Exchange Commission (SEC) requires publicly traded companies to
provide financial statements on an interim (quarterly) basis.
A. Quarterly statements need not be audited.
V. FASB Accounting Standards Codification Topic 270, Interim Reporting (FASB ASC 270)
requires companies to treat interim periods as integral parts of an annual period rather than as
discrete accounting periods in their own right.
A. Generally, interim statements should be prepared following the same accounting

Swot Analysis Of HUL
1. Soaps and Detergents This segment main driving factor for the revenues of HUL as it contributes
approximately 49 percent of the total revenues. HUL's brands like Lifebuoy, Lux, Liril, Rexona,
Wheel, Surf Excel, Surf, Vim etc. in soaps and detergent have helped the company to dominate the
market and gain a significant position. The major growth drivers in this segment are sales volume
and price of the products. With the collaborative initiatives like Swachh aadat, we expect a rise in
consumption of soaps and detergents segment in rural as well as urban sector. Therefore, we expect
the soaps and detergent market to grow at 18 percent as penetration in rural market is a slow
phenomenon and based on the Historical CAGR of ~ 12 percent we are expecting it to be in line
with it. We have also assumed that this will dominate approximately 40 percent of the total market
share. ... Show more content on Helpwriting.net ...
Personal Products Personal Product contributes to 30 percent of the total revenues. This segment is a
high contribution segment. High volumes and economical prices were mainly responsible for the
increase in this segment. However, the increase in prices and high inflation has impacted the growth
of segment but with the presence of strong brands like – Pond's, Axe, Dove, CloseUp; Mass – Clinic
Plus, Fair & Lovely; Popular – Sunsilk, Vaseline, Pepsodent etc across categories like – hair care,
grooming, oral care, skin care, cosmetics & services etc will help the company to be the key
beneficiary with the rising income levels and growing demand because of changing lifestyle.
Therefore, we expect the growth of this segment to be at 17–20 percent. As the demands increases,
we expect the HUL to charge premium for the products in these category as the major target
customer for this segment is upper middle class and

Marginal Revenue
Running Head: MARGINAL COST 1
MARGINAL COST 4
Marginal Cost and Marginal Revenue
Jacqueline C. Tuncap
American Military University
ECON 600: Managerial Economics
September 16, 2016
As vice president of sales for a rapidly growing company, you are grappling with the question of
expanding the size of your direct sales force (from its current level of 60?national salespeople). You
are considering hiring from 5 to 10 additional personnel.
How would you estimate the additional dollar cost of each additional salesperson?
For this scenario, the company is looking to grow themselves by adding more sales personnel to the
force. They would like to expand from sixty sales person to seventy–seventy five total sales
personnel. The addition of 10 to 15 employees. It?s recommended to consider marginal cost when
doing this. Marginal cost will be used to measure the additional cost of one or more personnel. For
this example, you ... Show more content on Helpwriting.net ...
Net revenue based on the past sales experiences of the additional salesperson is estimated by the
marginal revenue. The marginal revenue is considered to be the additional revenue generated from
hiring the additional salesperson. To get the marginal revenue, the total revenue is differentiated to
get the marginal revenue function. Marginal revenue is the additional revenue generated from
increasing products. In order to get the revenue, we consider the variables which affect the sales
revenue such as the size of the sales force, changes in the income and changes in price. (Drury,
2013).
How would you use these cost and revenue estimates to determine whether a sales force increase (or
possibly a decrease) is

Financial Analysis for Pepsi and Coke
Financial Analysis for Pepsi and Coke Axia College of University of Phoenix Comparing financial
data from statements can help determine whether or not it is a sound decision to invest in a
company. This information can also help determine if a company is operating successfully and areas
of risk within the company. This analyzing can help one company compare itself to another
company and ensure that they are able to compete with other companies in their respective
industries. PepsiCo and Coca–Cola are two major companies that make a majority of their money
from producing and selling soft drinks. To compare these companies we are going to use vertical
and horizontal analyses to see if these ... Show more content on Helpwriting.net ...
Although PepsiCo's current assets grew their current liabilities also grew, which leads me to believe
that Coca–Cola is more poised to grow as a company in the future. I believe there is room for both
of these companies to fix their financial status in these areas. PepsiCo needs to find a way to
increase their current assets without raising their current liabilities and Coca–Cola need to find a
way to increase their current assets while maintaining their steady drop in current liabilities. 3.
PepsiCo and Coca–Cola Current Assets (total current liabilities – total assets = %) PepsiCo
Percentage of Current Assets | Total Current Assets | Total Assets | Percentage | 2005 | $10,454 |
$31,727 | 32.9% | 2004 | $8,639 | $27,987 | 30.86% | Coca–Cola Percentage of Current Assets | Total
Current Assets | Total Assets | Percentage | 2005 | $10,250 | $29,427 | 34.8% | 2004 | $12,281 |
$31,441 | 39.06% | 4. PepsiCo and Coca–Cola Current Liabilities (total current liabilities – total
assets = %) PepsiCo Percentage of Current Liabilities | Total Current Liabilities | Total Assets |
Percentage | 2005 | $9,406 | $31,727 | 29.6% | 2004 | $6.752 | $27,987 | 24.12% | Coca–Cola
Percentage

Airline 's Total Revenue Growth Essay
A. Total Revenue growth
Figure 2 Lufthansa's Total Revenue Comparing with Its Major Competitors
Source: Amadeus
In 2010, Lufthansa saw a 20 percent growth in revenue. This indicates that it had recovered from the
financial crisis. However, the next two years the growth rate slowed down, mainly due to the soaring
price of fuel. Sales growth in 2013 declined slightly by 0.4 percent despite Lufthansa's all business
segments made a profit. The reason is that the company launched a restructuring program so that
there were lots of one–way renewal expenses (Lufthansa Group, 2013). In the following year,
Lufthansa was surrounded by intense competition and internal strikes, thus the sales staggered.
Lufthansa had the highest growth rate in 2010 but the rate keep declining over the period shown.
Thus in 2016 Lufthansa lagged behind its competitors, with a sales growth only better than Air
France. The SCORE and 7 to 1 strategy implemented in 2012 and 2014 seem to improve the
company's performance but still not enough to catch its competitor's pace.
B. EBITDA margin
Figure 3 Lufthansa's EBITDA Margin Comparing with Its Major Competitors
Source: Capital IQ
The four airlines' EBITDA margin fluctuates from 2010 to 2016 but overall they all have higher
profitability than past years. In comparison with its major competitors, Lufthansa have a more
flattening curve. In 2016, Lufthansa's EBITDA was the third place out of the four companies. As a
big company with solid financial

What Are Tax Exempt Organizations?
This project aims to find out the performance of the U.S. Tax–Exempt Organizations in 2015.
Especially, we are going to understand how different types of the tax–exempt organizations
performed in different States from an industry level in the above–mentioned period. This report uses
the most recent data available to highlight significant finance trends in the nonprofit sector. Each
year, the Nonprofit Sector in brief presents key information on the number and finances of public
charities as well as private charitable contributions and volunteering. The report could serve as an
industry research that could be leveraged by individual charitable organization, social welfare
organization, business league, etc. It could also serve as a ... Show more content on Helpwriting.net
...
Nonprofit Share of GDP was 5.3% (~$900 billion) in 2015 Fully 25.3 percent of US adults
volunteered with an organization in 2014 Source: http://nccsweb.urban.org/tablewiz/tw.php iii) Of
total giving in 2015 ($ 358 billion) 72% came from individual (living donors) 4% came from
corporations (excludes corporate foundations) 8% came from individuals (bequest) 16% came from
foundations. iv) Finances In 2015, public charities reported over $2.36 trillion in total revenues and
$ 5.4 trillion in total assets. Of the revenue: 21% came from contributions, gifts and government
grants 72% came from program service revenues including government fees and contracts. 7% came
from "other" sources including dues, rental income, special event income, and gains or losses from
goods sold. v) Growth of all non–profit organizations in last ten years (2005–15) After adjusting the
inflation revenues grew by 30.7 %, expenses by 27.3 and assets by 32.7 % respectively Project
Dataset IRS 2015 Tax–Exempt Organization Financial Datasets The data is obtained through the
IRS official website: https://www.irs.gov/uac/soi–tax–stats–annual–extract–of–tax–exempt–
organization–financial–data The datasets contain selected financial data from filers of three Internal
Revenue Service (IRS) information returns – Forms 990, 990–EZ and 990–PF Analysis Method
Exploratory analysis, Clustering analysis, Regression

The Importance Of Accounting Number And How They Use...
This Vortec case study is about the importance of accounting number and how they used in decision
making and control. In this case study the Vortec manufactures a single product, a medical probe
and distribute them in the market. The Vortec has two divisions, a manufacturing division which
produces the probe and a marketing division which sells the probe. The reward system for both the
divisions are different, for the manufacturing division the reward is based on the average unit cost of
making the probes and for the marketing division the reward is based on sales revenues. Here the
manufacturing division wants to decrease the average unit cost and the marketing division wants to
increase the sales revenue, furthermore we need to consider the owners of the Vortec, they want
maximize profit. Each of these groups have different interests and when the Vortec makes a
decision, they must align all these interests. Medsupplies, one of the best distributors of the Vortec,
asked the market division of the Vortec to increase the monthly shipment. Vortec is selling 100,000
units to the Medsupplies at $5 and now the Medsupplies wants 2000 additional units at $4. Here the
Vortec needs to make a decision and that decision must align the interests of the manufacturing
division, the marketing division and the owners, for that the Vortec needs to consider mainly on
three factors, the average cost, the sales revenue, and the profit because these factors will change if
the Vortec sells

Hw Econ Question
ECON 3305 Managerial Economics
Homework 1
The homework covers Ch 1~3. It has to be your individual work. Copying answer from others will
violate ACADEMIC HONESTY policy to cause a failing grade. For each question, please show the
necessary derivation (if applicable) and highlight the answer. Limit your answers within 5 pages. No
cover sheet is required.
Q1: Ch 1 (15%)
At the beginning of the year, an audio engineer quit his job and gave up a salary of $ 175,000 per
year in order to start his own business, Sound Devices, Inc. The new company builds, installs, and
maintains custom audio equipment for businesses that require high– quality audio systems. A partial
income statement for Sound Devices, Inc., is shown below:
2011 ... Show more content on Helpwriting.net ...
a. "When demand for home heating oil increases, a shortage of heating oil will occur."
b. "A decrease in the supply of random access memory (RAM) chips for personal computers causes
a shortage of RAM chips."
Q5: Ch 3 (10%)
Appalachian Coal Mining believes that it can increase labor productivity and, there–fore, net
revenue by reducing air pollution in its mines. It estimates that the marginal cost function for
reducing pollution by installing additional capital equipment is
MC= 40P, where P represents a reduction of one unit of pollution in the mines. It also feels that for
every unit of pollution reduction the marginal increase in revenue (MR) is
MR= 1,000 −10P.
How much pollution reduction should Appalachian Coal Mining undertake?
Q6: Ch 3 (15%)
Twentyfirst Century Electronics has discovered a theft problem at its warehouse and has decided to
hire security guards. The firm wants to hire the optimal number of security guards. The following
table shows how the number of security guards affects the number of radios stolen per week.
# of security guards # of stolen per week 0. 50 1. 30 2. 20 3. 14 4. 8 5. 6
a. If each security guard is paid $200 a week and the cost of a stolen radio is $25, how many
security

Corporate Performance Evaluation : Carlos Strong. Bus401...
Corporate Performance Evaluation
Carlos Strong
BUS401 Principles of Finance
Dr. Lester Reid
March 10, 2016
Company finance is one of the critical processes of any company for success. Finance is used to
ensure funds are allocated correctly to ensure positive revenue, proper tax filing, and budgeting for
payrolls and projects. Also finance is used for investing, reviewing risk and returns, ratio analysis,
and confidence needed for investors to invest their money into the company. This paper will share
with you an introduction and brief history of Ultimate Software, a financial statement review of the
company, an analysis of its financial statements that will cover its liquidity, financial leverage, asset
management, ... Show more content on Helpwriting.net ...
In addition, Forbes has ranked the company as the seventh Most Innovative Growth Company and
in 2011, it earned the Forester Groundswell Award for attaining organizational and business goals
through the applications of innovations in social technology, thus affirming its strength as far as
market ownership is concerned. For the quarter that ended September 30, 2015, the company
reported a recurring revenue of 131.8 million dollars, a 23 percent increase, as well as a total
revenue of 155.3 million dollars, a 22 percent increase, compared to the third quarter of the previous
year. GAAP net income for 2015 third quarter was 5.9 million dollars as compared to that of the
previous year, which was 19.7 million dollars (Chen 2013). Incorporated in the GAAP net income
for three and nine months that ended in September 30, 2014, was at one time 12.1 million dollars tax
for development and research activities for state and federal income tax purposes. Non–GAAP net
income for 2015 third quarter, which excludes amortization of acquired intangible assets and stock–
based compensation expense, was 20.5 million dollars (Chen 2013). Non–GAAP net income for
2014 third quarter, which excludes amortization of acquired intangible assets, stock–based
compensation expense, and income tax benefit for development and research tax credits, was 14.8
million dollars

Healthcare Organizations Around The World Essay
Financial Annual Comparison: Scripps, Palomar, Sharp, and Tri–City Healthcare organizations
around the world have strong financial goals with values to improve in patient care and continue
with financial gain. Unfortunately, there are many organizations that do not fall into this category
and tend to fail each year in that department. This paper will discuss four different hospitals and
comparison in their financial success or failures. These hospitals are Scripps Memorial Hospital,
Tri–City Healthcare District, Palomar Health Medical Center, and Donald N Sharp Memorial
Community Hospital. Scripps is a 'not for profit' hospital organization that consists of five hospitals.
Tri–City Healthcare District is also a 'not for profit' healthcare organization, which gives back to
other local non–profit organizations. Palomar Health Medical Center is a community hospital and
Donald N Sharp Memorial Community Hospital, also called Sharp Healthcare, is both non–profit
organizations. Scripps Scripps Memorial Hospital has been around for more than 50 years and while
serving their community, they continue to grow and improve their services provided. Scripps offers
a full service hospital, emergency department, cardiovascular unit, maternity center, a rehabilitation
unit, surgical services, along with many inter–departmental services. Scripps Memorial Hospital
employs 12,556 individuals, 2,628 of medical staff, 168 residents/fellows, and has a total of 1,369
licensed beds within their

Review Of Crane Co Fluid Handling Sector
Stephen Covey quoted that "Strength lies in differences, not in similarities." Crane Co strives to be
different than the competition within the fluid handling sector of the industry. Within such a mature
market it is critical to differentiate a business to a specific niche. I would like to share with you a
financial analysis within Crane Co fluid handling sector. At the end of 2010 sales were 1,019.9
million and represented 45.99% of the total sales that Crane Co had that year. This had declined by
2.86% from 2009. Income was 122.6 million and represented 38.05% of the total income. Profit
margin was 12.02% and total income fell 7.28% from 2009 to 2010. The following year they began
to differentiate their product and provided a tool known as the flow of fluids and was the guide from
customers to understand the process of fluids and get expertise advise from Crane Co. By the end of
2011 the sales grew by 13.16% to a total of 1,154.1 million and contributed by 45.33% of the total
sales. Income increased by 24.04% to a total of 152.1 this represented an increase in sales that
seemed to be an upward trend in the next couple years. Between 2011 and 2013 sales increased by
11.37%. In 2013 sales ended at 1,288.6 million and represented almost half of the corporates sales at
49.65%. Profit margin as also continued to grew from 12.02% in 2010 and reached a max of 15.12%
In 2014 sales began to fall by 1.93% and only represented 43.2% of the total sales at a value of
1,263.7

Displacement Analysis
Introduction
The hotel industry is a revenue generated business whose profit normally streams mainly from guest
room nights, but other areas in the hotel which generate revenue are meeting spaces, food and
beverage, gift shop, spa services, etc. These different departments in a hotel go hand in hand, in that,
rooms are a vital part of any hotel, if they are being sold and profit is maximized in that department,
it is likely that the other departments would be utilized as well, as opposed to if the occupancy and a
hotel was very low. The hospitality industry is unpredictable when it comes to forecasting real–time
customer demand and profit maximization. The front desk staff often face difficult decisions when it
comes to booking in groups ... Show more content on Helpwriting.net ...
Guest rooms are not the only thing requested, they would also like to have one meeting room per
night to host their gatherings with coaches and fellow competitors. Along with these requests they
notified her that they would all being enjoying breakfast Saturday morning, they will be attending
their swim meets during the day so lunch is not needed, at least half of them will be eating dinner
for both nights at the hotel while the rest enjoy dinner elsewhere, they will all use to pool for
practice swims and at night approx. 65% of them will gather together in the bar to socialize while
having wine and cocktails. Also the on–site spa will be generating a lot of revenue from the
competitive swimming team The hotel is expecting to sell to 20% spa services on Friday and 35%
spa services on Saturday because they would be done with their swim meet by then and they would
want to relax.
This has turned into a dilemma because on the same weekend there is the Scotiabank Toronto
Waterfront Marathon early Saturday morning. The Larson Hotel is at the very start of the marathon
so it is convenient for travellers to stay here. Majority of them will be arriving Friday to settle in,
they will be occupying 222 rooms. On Saturday an additional 18 rooms will be occupied for the
same group with very early check–in requests. In total number of guest rooms on Saturday will be
240 devoted to the marathon participates. After reviewing the previous

Nike 's Total Revenue Has Steadily Increased Over The Years
Nike's total revenue has steadily increased over the years. In 2013, Nike's cash and equivalents
totaled of $3.3 billion. This was 25.5% higher than cash and equivalents in 2012. Cash and cash
equivalent is one of the big asset account in the company's assets. Cash increased by 18.5% in 2012,
and in 2013 it increased by 44%. Nike has an up and down in short–term investments account. In
2012, the short–term investments decreased by 44.3% but in 2013 it went up almost double by
82.5%. In 2011, investments made up 17.2%, in 2012 investments made up 9.3%, and in 2013
investments made up 15% of the company's total assets.
The change for cash and short term investments was from an increase in U.S. Treasury securities,
U.S. Agency ... Show more content on Helpwriting.net ...
Property, plant and equipment represent 14% of the company's total assets and remained about the
same over the three–year period. Both of the identifiable intangible assets, and Goodwill accounts
show a significant decreased. Intangible assets in 2012 was increased by about 10% but in compared
to 2013 decreased by 28.6%. Goodwill have a similar decreased amount. In 2012, Goodwill show
decreased by 2% and in 2013 show another decreased by 34.8%. The change was due to their
intention to divest of the Cole Hann and Umbro businesses. As the notes stated, "As of May 31,
2012, Cole Hann had no goodwill or identifinite–lived intangible assets on the Company's balance
sheet, while Umbro had $70 million of goodwill and $164 million of trademark and other intangible
assets." (Nike 10 K, 2012)
Nike is a very stable growing company that is expanding due to its continual increase in capital each
year. Under the liabilities, the current portion of long term debt increased by 16.3% in 2013 and
compared to 2012 was decreased by 75.5%. This change was due to the significant increase in long
term debt account. From the book value outstanding method, the total long term debt for 2012 was
$228 million and in 2013 was $1, 210 million which increased by 430.7%, and its represented for
6.9% of the company's liabilities and equity. The huge increase was due to the two corporate bond
payables at a total of $1 billion ($500 million each) and the two promissory

Techmall Case Analysis
1. What are the revenue streams for TechMall?
TechMall's revenue streams are rather simplistic. They receive a $750 one time set–up fee from all
new merchants added into the TechMall system and a $50 statement fee, or maintenance fee, per
month from all members. In addition, they receive a fee on each sales transaction, which is variable
based on the dollar volume of the merchant's transactions. TechMall's standard pricing schedule
indicates this revenue stream to be in the form of a 2% commission on all items sold by member
merchants with a maximum commission receivable of $200.
2. What drives or causes each of the revenue streams and how much does Tech Mall expect to earn
from an additional "sale" in each stream?
The ... Show more content on Helpwriting.net ...
| |8,360 | |418,000 |
|October | |8,702 | |435,100 |
|November | |9,004 | |450,200 |
|December | |9,125 | |456,250 |
| | | | | |
|Total | | |$ |4,630,200 |
Since the transaction fee revenue stream is based on 2% of sales dollars capped at $200 we can see
that sales over $10,000 would not produce any value added for TechMall ($200/2% = $10,000).
Because of this condition, and since we were not provided with specific amounts for each
transaction conducted, we have to simply assume that customers would not spend in excess of
$10,000 on an online tech store such as TechMall.com. This assumption is strengthened when we
calculate that the year 4 average transaction amount is just $58.53, which was calculated by dividing
the total transaction dollars, $87,470,566 by total number of transactions, 1,494,547 ($87,470,566 /
1,494,547 = $58.526). By taking the position that every sale was less than $10,000 we

Ocean Carrier Essay
2. Suppose a customer buys an iPhone from Apple for $500 on January 1, 2010. The cost of the
iPhone to Apple is $350. Assume that the customer is entitled to upgrades over the next two years.
Use the following financial statement effects template (FSET) to illustrate the financial statement
impacts for Apple of the customer's iPhone purchase on the date of the initial purchase and at the
end of each of the two years following the initial purchase under generally accepted accounting
principles (GAAP).
GAAP | Assets | = | Liabilities | + | Owners' Equity | | Revenues | Expenses | Net Income | January 1,
2010: | | | | | | | | | | Deliver iPhone to the customer | +500 (Cash) | | +500 (Deferred Revenue) | | | | | | |
... Show more content on Helpwriting.net ...
Based on your answers to questions 2 and 3, describe how Apple's balance sheet and income
statement would differ if it used its preferred approach rather than U.S. GAAP. In particular, which
line item on each statement would be affected, and in what direction? * On Income Statement for
December 31, 2010, the number of Revenues, Cost of Goods Sold, Expenses and Net Income will
go up if we use the Non–GAAP approach. * On Income Statement for December 31, 2011, the
number of Revenues, Cost of Goods Sold, Expenses and Net Income will go

The Total Revenue And Total Cost

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