Baldwin Bicycle Company Management Accounting - 1445 Words

De La Salle University Coll College of Business and Economics Ramon V. Del Rosario Sr. Graduate School of Business Case Paper On Baldwin Bicycle Company Submitted in partial fulfillment For the requirements in Management Accounting (ACC510M) AY 2010-2011, 3rd Trimester Submitted to: Professor Jolly B. Cruz Submitted by: Presenting Group 5 Kelvin L. Go Elmer V. Dela Cruz Joshua G. Soriano Jeffrey T. Tabangcura Kristian Jewel P. Taià ±o Grace Taguinod 26 February 2011 CASE BACKGROUND Baldwin Bicycle Company (BBC) is a mid-range full-line bicycle manufacturing company with 40 years’ experience. BBC produced 98,791 units accounting for over $10MM in revenues in 1982, with an†¦show more content†¦Ã¢â€" ª Variable Costs are Linear o This decision model assumes that variable costs, such as materials and labor, are linear over the relevant range; that is, there are no volume discounts on material, and that addition of more labor does not incur further costs. ââ€" ª Workers are Efficient o Although BBC is operating at approximately 75% of capacity, this assumes that workers are not idle; rather, workers are individually working at full efficiency, but only enough workers to produce the quantity required are scheduled. ââ€" ª Hi-Valu’s Estimates are Accurate o Knott estimated that 25,000 units per year would be sold; further, he speculated that a unit would sit in the warehouse, on average, two months, although Hi-Valu would purchase units in the warehouse for four months automatically. BBC’s current inventory turnover ratio is 2.92, or approximately 4 months. Although Hi-Valu is a discount chain and would likely have a higher inventory turnover than BBC, which sells only throughShow MoreRelatedaccg330 Essay7774 Words   |  32 Pages(Assignments are due in the respective seminars in the week designated) Due Date TOPIC Week 2 No assignment is due this week. Please read the Baldwin Bicycles Case prior to class. Week 3 Strategic process and strategic analysis ........................................... page 2 Case: Baldwin Bicycles Week 4 Strategy and management control. Case: Lincoln Electric Week 5 Strategic change and strategic flexibility Class Test 1 (during normal seminar) .................Read MoreIntangible Asset Accounting and Accounting Policy Selection in the Football Industry85391 Words   |  342 PagesINTANGIBLE ASSET ACCOUNTING AND ACCOUNTING POLICY SELECTION IN THE FOOTBALL INDUSTRY by NICHOLAS ROWBOTTOM A thesis submitted to the Faculty of Commerce and Social Science of The University of Birmingham for the degree of DOCTOR OF PHILOSOPHY Department of Accounting and Finance School of Business Faculty of Commerce and Social Science The University of Birmingham July 1998 University of Birmingham Research Archive e-theses repository This unpublished thesis/dissertation is copyrightRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesManagement Course: MBA−10 General Management California College for Health Sciences MBA Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−58539−4 Text: Effective Behavior in Organizations, Seventh Edition Cohen Harvard Business Review Finance Articles The Power of Management Capital Feigenbaum−Feigenbaum International Management, Sixth Edition Hodgetts−Luthans−Doh Contemporary Management, Fourth Edition Jones−George Driving Shareholder Value Morin−Jarrell LeadershipRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesCover Designer: Wanda Espana OB Poll Graphics: Electra Graphics Cover Art: honey comb and a bee working / Shutterstock / LilKar Sr. Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Full-Service Project Management: Christian Holdener, S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Binder: Courier/Kendallville Cover Printer: Courier/Kendalville Text Font: 10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed