Accounting for Decision Making Essay

polish off Pricing1. Calculate the increase or decrease in profits for the three courses and the company as a whole (four separate computations) if the agreement is enforced. Explain your thought process, comment on the situation, and make a adumbrateion based on the computations you have made. Given that we have the operating termss of subdivision C, we peck calculate their loss from reduced output. In the case of cleavage A and disagreement B, the reduction in cost related to lower outside cost would be considered profit change. The proposal increases profit, but leaves Division C under-utilized. The fixed cost of under utilization would have to be considered before I would suggest the Company go to the new proposal. My suggestion is to go ahead with the new proposal and increase Division C output and sell to outside customers.2. Evaluate and discuss the implications of the following channel pricing policies. conveying pricing policies should include a fixed cost portion o f the internal supplier to identify the truthful cost. meshwork taken by the internal supplier is overall company profit. By using a standard costing process, the internal supplier would be expected to keep efficiency at standard. In this case. Division C had profit from part 101 at $300 per unit and part 201 at $800 per unit. If the fixed cost of Division C were included in the transfer bell, it would not be needed to identify a profit per part. a. Transfer worth = cost plus a mark-up for the selling division This policy provides contribution to the cost of the selling division. The mark up must be appropriate to nulify the cost of the selling department, but not to make the selling department a high proofit center. b. Transfer cost = fair market valueThis policy pass on force profit to be declared in spite of appearance the selling division and may or may not provide a means of track efficiency. If the fair market value generates a lot of profit for the company this shoul d be used. c. Transfer price = price negotiated by the managersSee more Unemployment problems and solutions essayThis is a policy that washbowl create repugn and meaningful relationships between departments. Since the price is negotiated, the result would be benefitial for the company and would encourage competition between divisions. Although the last price should be less than fair market value.3. Why is transfer pricing such a significant issue both from a financial and managerial perspective? From a financial perspective, transfer pricing can help purify profits and allows the company more control of quality which would improve profits. It does casue additional financial reportingfor the selling division. From a managerial perspective transfer pricing can create a competitive environment within the company resulting in lower cost and higher(prenominal) profit. It can cause problems if one department is making more profit than another, unless it is clearly identified as effic iency variance. In managerial accounting, when dissentent divisions of a multi-entity company are in charge of their avouch profits, they are also responsible for their own Return on Invested Capital. Therefore, when divisions are required to complete with each other, a transfer price is used to determine costs. Transfer prices tend not to differ much from the price in the market because one of the entities in such a transaction will lose out they will either be buying for more than the prevailing market price or selling below the market price, and this will affect their performance.Division C data 2012Proposed get aroundDMDLVOHTPAnVolCost of UnitUnit ProfitTotal ProfitVolumeProfitLost Profit101$200$200$300$1,0003000$700$300$900,0002000$600,000$300,000201$300$300$600$2,000 gibibyte$1,200$800$800,000500$400,000$400,000$1,700,000$1,000,000$700,000101201OutsideRequiredUnit CostOutside $ProfitCurrentA300010004000$900$900,000B100010002000$1,900$1,900,000C300010004000ProposedA2000200040 00$1,800,000$900,000B50015002000$2,850,000$950,000C20005002500Change in ProfitFollow formula path for further explanationDivision A$900,000Division B$950,000Division C($700,000)Total Company$1,150,000Source Investopedia.com

Pizza Hut Restaurants Chain within the UK Analysed with Marketing Mix Assignment

pizza pie pie shack Restaurants Chain within the UK Analysed with Marketing Mix Elements - grant ExampleAfter passing several phases, today the chain is whiz of the well-established pizza chains of the world. pizza shack is the worlds leading pizza chain presently operating approximately at 13,000 locations in more(prenominal) than 90 countries. The chain, started by only two brothers, today has links in more than 90 countries across the world with more than 30,000 employees are working day and night (Yahoo Finance). Today it is socialize more than 171,000 customers by serving 97,000 pizzas per day in the United Kingdom alone. Financially, pizza pie hovel is one of the largest pizza chains as in 2007 it sold 35.4 million pizzas in the UK. During 2010, among other companies of Yum, Pizza Hut went from worst to first in its value ratings (Yum Annual Report, 2010). Pizza Hut provides a huge commixture of pizza items in different tastes and flavours which is comprised of its fl agship Pan Pizza, stuffed crust pizza, Sicilian Pizza, pasta, snacks, and diversified nature of soft, hot and iciness beverages. Beside these items, the chain also offers salads, pasta, and sandwiches. The new Pizza Hut branch allow for operate at Cambridge, therefore, in order to attract the young generation and student of Cambridge University, Pizza Hut is going to introduce youthfulness Pizza, one of the most appealing pizza of the companys history. The main objectives of new Pizza Hut Restaurant are listed below.To attract the target market by producing innovative products of extra-large size of pizza and other items and make them to remain loyal with the Cambridge restaurantTo collect a fairly healthy amount of revenue so that restaurant remain in competition To catch a preferable double up figure profit margin To create an innovative, peaceful, respectful, and enthusiastic working environment To make and maintain wet customer relationships with local community to gain th eir loyalty on permanent basis 2. Pizza Hut Marketing Mix Pizza Hut entrust carry out its operations by introducing and develop innovative products in rapidly changing local fast food industry. The new restaurant will invest heavily in research to discover the innovative trends and demands through public surveys and questionnaire. By pile up a substantial database, necessary improvements will be done and therefore Pizza Hut will ensure that it will pay attention to its customers need and their demand regularly. A trend of UK customers to eat the pizza food is presented in the chart as Appendix-I while the external and internal factors which may affect the mathematical operation of Pizza Hut are discussed in Appendix-II and Appendix-III as PESTEL analysis and SWOT analysis respectively. 2.1 Product Pizza Hut Restaurant has a well sorted plan to launch exclusive products to remain braggart(a) from the style of other competitors of UK fast food industry especially in Cambridge. Th e menu of Pizza Hut will be centered on a compartmentalization of dishes that will include a variety of burgers and pizzas, Cheesy Bites, Stuffed Crust, French fries, chips, snacks, and a variety of sauces and salads. The most

The Critical Appraisal of the Research Evidence Associated With an Essay

The Critical Appraisal of the Research tell Associated With an Area of My Professional - Essay ExampleCritical reviews of treat seek thus improve the experiences and familiarity of nurses in various put on disciplines. Hong Kongs healthcare system has an increasing demand for evidence-based approaches. In particular, nurses demonstrate more serious evidence-based practice challenges given that the nature of their work requires that they rely on the available scientific evidence for decision making (Spring & Hitchcock, 2010). Observably, absence or lack of nurse representation in research would limit the growth and development of the profession (Duffy, Fisher & Munroe, 2008).Evidence-based practice in Hong Kong has numerous issues and implications in its boldness that need to be through the critical analysis of the available and relevant researchers. Despite the fact that evidence-based practice is a widely discussed concept in the literature, it is uncommon and not well adopt ed in nursing practice in Hong Kong and other countries. This paper critically appraises two journal articles on practice area relevant to Hong Kong. This critical appraisal is through the trio essential elements of evidence-based practice, namely systematic reviews, clinical guidelines, and protocols. In essence, the appraisal explores some of the authorized issues associated with evidence-based practice in Hong Kong. It then outlines specific suggestions to researchers, nursing practitioners, managers, and academics so that the current nursing situation in Hong Kong is advanced. The appraisal is by a PICOT format question with the relevant population, intervention, comparison, outcome, and time.A critical appraisal of research evidence is a step in evidence-based practice in nursing. by means of critical appraisal, the validity and usefulness of research evidence are established. This critical appraisal wasconducted in three main steps, namely validity, generalizability and