how to study cases -...
TRANSCRIPT
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How to Study CasesHow to Study Cases
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Yung Mu Tsao
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Case Study
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Introduction to Business Analysis & Valuationby Palepu, Bernard, & Healy
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-Introduction to Business Analysis & Valuationby Palepu, Bernard, & Healy
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-Introduction to Business Analysis & Valuationby Palepu, Bernard, & Healy
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1.(Balance SheetB/S)2.(Income StatementI/S)3.(Statement of Retained EarningsR/S)
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Position) ()5.(Manufacturing Statement)
1.(Balance SheetB/S)2.(Income StatementI/S)3.(Statement of Stockholderss Equity)4.(Statement of Cash Flows)
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YMT 4848
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1. Guard the books.2. Drive Efficiency3. Shape the agenda of the company.
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ABCNT$
% %
9,000 45.00 6,000 30.00
3,000 15.00 4,336 21.68
1,752 8.76 1,664 8.32
4,248 21.24 2,270 11.35
11,000 55.00 8,270 41.35
2,200 11.00 11,730 58.65
2,432 12.16 9,000 45.00
1,368 31.84 2,730 13.65
20,000 100.00 20,000 100.00
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D.L. D.M. M.O. F.O. V.O
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FUNCTIONAL INCOME STATEMENTBenchmark Paper Company
Functional Income Statement
For a Monthly Volume of 5,400 cartons
Sales(5,400*$8.00) . $43,200
Less cost of goods sold: : Direct materials (5,400*$1.00) ...... $5,400
Direct labor (5,400*$0.25)
1,350
Variable manufacturing overhead(5,400*$1.25) 6,750
Fixed manufacturing overhead 5,000 (18,500)
Gross margin $24,700
Less other expenses:
Variable selling and administrative(5,400*$0.50)... $2,700Fixed selling and administrative. 10,000 (12,700)
Profit $12,000
12000 10000 5000 27000 43200540013506750 2700 () 53YMT
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CONTRIBUTION INCOME STATEMETNBenchmark Paper Company
Contribution Income Statement
For a Monthly Volume of 5,400 Cartons
Sales (5,400*$8.00)..$43,200Less variable costs:
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Direct materials (5,400*$1.00)....$5,400
Direct labor (5,400*$0.25)... 1,350Manufacturing overhead (5,400*$1.25).......6,750
Selling and administrative(5,400*$0.50)..2,700 (16,200)Contribution margin.................... $27,000
Less fixed costs:
Manufacturing overhead$5,000
Selling and administrative 10,000 (15,000)
Profit. $12,00054YMT
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Sensitivity AnalysisSensitivity Analysis
Sales (5,400 units) $43,200Variable costs (16,200 )Contribution margin $27,000Fixed costs (15,000 )Profit $12,000
$8 1.000(3 ) (0.375)$5 0.625
100 x $5 = $500100 x $5 = $500
If sales increase by 100 cartons per month, what will
be the increase in net income?
$8 $5 $3 Ratio toTotal Per Unit Sales
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Ken Albert(Handbook of Business Problem Solving)
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How to Study Cases 5 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 48CEOCFO 51 53 54Sensitivity Analysis 56 58 59 605W1H & 5W2H5W1H & 5W2H 64 65