Product Planning Distribution and Management (a Case Study of the Nigeria Bottling Company’s Plc, Enugu.

A Paper PRODUCT PLANNING DISTRIBUTION AND MANAGEMENT (A CASE STUDY OF THE NIGERIA BOTTLING COMPANY’S PLC, ENUGU. Dynamic Product arranging conveyance and the executives are essential in the creation and dissemination of very assembling association. Before ever an assembling organization should come out with a decent quality item, it must experience numerous procedures, from making arrangements for either short range or long, front throwing doing statistical surveying and purchaser study, fighting the item and acquainting the item with the market through various channels of distribution.The point of this examination is to portray how the Nigeria packaging organization plc, Enugu is truly engaged with the procedure of item arranging, conveyance and the board. This is finished by social event data from specific issues typically connected with item arranging, and proposing medicinal measures in the wake of uncovering regions of issue. The inquiry in the poll depended on the explor ation question s created for this reason while investigation were made utilizing the chi-square (x2) test and rate from here a conversation of the discoveries, proposal and end were made by the researcher.It is trusted that this will help directors in arranging, dispersion and dealing with the their items by taking successful and effective choices in these significant choice zones. For models the organization should select profoundly staff and give them satisfactory preparing. Introduction This work is regarded to high light on issues associated with item circulation and the board. These assignments are embraced by the board to guarantee item development and increment showcase share.My explanation behind choosing the Nigeria packaging organization Plc, Enugu is because of the wide scope of produce in the market should have been assessed against the back ground of produce arranging conveyance and the executives. For the proceeded with presence of organizations items must be delivered and sold profiatably. New item should must be presented and advised and unbeneficial items must be erased. List of chapters Title page Approval page Dedication Acknowledgment Abstract Preface Table of substance CHAPTER ONE INTRODUCTION 1. Foundation of the investigation 2.Statement of the difficult 3. Goal of the investigation 4. Exploration question 5. Extent of the investigation 6. Restriction and issues 7. Noteworthiness of the investigation 8. Meaning of term CHAPTER TWO LITERATURE REVIEW 1. Which means of item 2. Item order 3. item arranging and item improvement 4. Choice territories in item arranging 5. The capacity of item arranging 6. New item 7. Making arrangements for new item 8. Item properties 9. Item situating 10. The extending obligations of the item chief 11. Physical dissemination 12. Physical conveyance target 3. Appropriation channels 14. Choice channels of dissemination CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY INTRODUCTION OF THE STUDY 1. Exploration plan or philosophy 2. Zone of study 3. Populace of the examination 4. Test size assurance 5. Instrument for information assortment 6. Approval of the instrument 7. Dependability of the instrument 8. Strategies for information assortment 9. Technique for information examination CHAPTER FOUR DATA PRESENTATION AND ANALYSIS 1. Introduction and examination of information 2. Testing of theory 3. Outline of results CHAPTER FIVEDISCUSSION RECOMMENDATION AND CONCLUSION 1. Outline of finding a d conversation 2. Ends 3. Proposals Bibliography Appendix CHAPTER ONE INTRODUCTION 1. 1BACKGROUND OF THE STUDY An item has been characterized by the American promoting relationship as anything that can be officered to a business opportunity for consideration, obtaining or utilization including physical articles, administrations, characters, association and wants. An item as characterized by support in basics of promoting. An item is a lot of substantial and impalpable ascribes that prompts consumer loyalty. ro duct arranging grasps all the exercises that empowers an organization to figure out what item t will showcase. The board manages each one of the individuals who have administrative obligation going from the CEO down to the primary line administrator, for this situation, the executives is viewed to as box, that is the individuals who direct crafted by others and their own through their own offers and endeavors of others consequently, item arranging and the board, includes all the exercises that empowers an organization to figure out what it will market of item in order to fulfill clients needs and need respectively.This includes the procedure of adequately arranging and controlling the activities of that piece of ventures which is capable of that piece of undertakings which is answerable for the real change of materials into completed items. This incorporates all the exercises required. Away and circulation of the company’s merchandise. This tends to the inquiries of. a. Which sort of channels a dealer should choose for his item. b. Which specific mediators remember for each channel type and. c. The most effective method to the executives dispersion n framework for compelling performance.The organization or firm should know the level of channel control wanted, by controlling the channel, the maker endeavors to guarantee that this item will get the fundamental deals push just as some other basic components expected to introduce the item appropriately and fulfill and clients. The organization of firm should put forth vital attempt to control the nature of the item. Item quality-the quality level to be incorporated with the item is a cognizant choice to be made by the production. A greater item typically is more expensive to item than a lower quality one thus orders a more significant expense on the market.The quality level choice consequently ought to be identified with the value extend that will be alluring to the standards of likely purchasers, quality i s multifaceted. It identifies with, or relies upon. Such factors as the nature of crude materials utilized the creation procedure Itself, quality controls during creation bundling or dressing of the item, cost of the item, the earth wherein the item is shown for purchases, the strength of the item is utilized and the purchasers, desire and gratefulness when all is said in done, item quality will in general be high to the degree that any of the above components is acceptable or high as the case may be.The quality delivered has be in accordance with request at a specific point in time in order to battle against unavailable and over stock. The organization must be attentive anytime in order to recognize what kind of item to be created, when to deliver. The most effective method to deliver, whom to create for the (target market) and satiate such an item is required. As indicated by Charles a Scheve and Reuben M Smith. The essential objective of item the executives is to guarantee that a n item coordinates the needs and needs of customers in its market.Then numerous business sectors wrongly think that purchasers feel and go about as they do and share their wants† invalid suppositions with respect to advertisers. Results to promoting disappointments already, around one hundred years back, there were hardly any makers. The dealers situated kind of market was winning customers out weighted the quantity of makers and almost no respects was paid to purchasers government aides. Creation idea of advertising theory was common. What at any point was delivered must be devoured. This goes to imply that the all out produce idea is the whole arrangement of advantages the items gives to the consumers.No consideration was paid to item bundling, marking item quality and other significant physical properties of an item. As time went on, an ever increasing number of makers come into the market. This offered ascend to origination among the accessible makers utilization depended on great bundling brand picture, item quality advantageous. This is known as item idea in promoting theory. It is this circumstance that constrained makes to invest energy in item bundling, naming, marking and so forth. Presently because of progression in both innovation and correspondence as will as creation hardware brought into the flow makes the market more complicated.This is the time that realized showcasing idea. Here fabricates and makers as a matter of first importance is out to discover actually the necessities and needs of customers, at that point the most splendid sort shading, bundle configuration, marking and naming that all best suit the longing of the potential and real buyers of the item. Item organizers must attempt to coordinate the organizations assets lie what it is equipped for delivering with the men, cash, machines and materials it ahs with the requirements of buyers fulfillment and most elevated organization benefits can be accomplished mind the constrained assets available.Because of the refined idea of today’s business, numerous strategies are being applied by various organizations to retaliate rivalries and to stand immovably in the market. Numerous new items are continually being brought into the market. Trailblazers are genuinely carrying out their responsibility; old and beneficial items are modernized while some are erased out of the market. Organizations utilize explicit and outstanding bundling structure, great marking and excellent kinds of naming to recognize their items from numerous available for use. Comparable items in the market. . 2STATEMENT OF PROBLEM In many business activities today the undertaking of arranging and dealing with an item isn't a simple one. Accentuation is laid on the issues related with item arranging conveyance and the executives in NBC PLC Enugu. The organization is having issues in acquiring crude materials. The explanation is that. a. The Federal Government restricted the importation of th e base material-what? b. Nearby provider don't generally have enough to give the organization. c. The neighborhood inputs must be refined to carry them to the standard record by the organization. d.Transporting the crude materials is an issue since the organization needs more f town trucks. e. The crude materials are typically massive. The organization is additionally having issues in item arranging and improvement

Heathrow Airport - Terminal 5 Assignment Example | Topics and Well Written Essays - 3250 words

Heathrow Airport - Terminal 5 - Assignment Example The tasks are an exceptional office in an association that manages the investigation of the exercises to be done in the organization. The systems to be received by an association are guided, arranged and created by the higher official officials in the association. The systems received in business are really the drawn out arranging of the business firms. A business technique can be embraced by an organization for a time of 3 to 5 years, or now and then significantly longer than that (Honda Motor Company, 2007). The significant asset issues identified with an association are additionally tackled by a business technique like, the issue of raising assets for another assembling plant. The asset designation to be received in an association is likewise concluded by its business techniques. The business techniques are significantly of two kinds. These are nonexclusive and serious in nature (Dale, 2003). The nonexclusive methodologies received by a business association manages its development openings. Choices identified with new acquisitions or buys made by a business firm are taken by the set up nonexclusive business methodologies of the firm. After the rise of globalization, the vast majority of the corporate firms have ended up being worldwide firms. Nonetheless, the choices of internationalization of the organizations are additionally attempted by the conventional procedures embraced by the association. The conservation exercises of a business firm are additionally completed according to the nonexclusive procedures. In this way, it tends to be broke down that the conventional techniques received by a business firm are the components that eventually impact the development of the organizations (Alkhafaji, 2003). In the contemporary business world, the level of rivalry among the organizations is too much high. Along these lines, following the perspectives on David Ricardo, the organizations attempt to concentrate on their upper hands. The serious system encourages a b usiness firm to work according to its center capabilities. For instance, the system of separation (as far as cost or subjective parts of items), received by the corporate firms is a sort of serious business methodology. The cutting edge firms take the choice to deliver based on economies of scale underway. This is likewise a type of the serious system received by the business firms. To put it plainly, a business procedure clarifies the way through which an organization would be moving toward the commercial centers. There lies a key connection between the business systems and operational techniques. Operational techniques are the ones that are principally worried about the procedure through which a corporate association can make an interpretation of its business methodologies into a type of handy and strong usage plan (Porter, 1998). The operational systems received by a business firm specify the innovation to be utilized in the association. These procedures additionally guarantee th at an organization has the ideal labor. The operational technique received in a business firm likewise watches and takes dynamic activities to improve certain offices that are not all around created. As per the perspectives on certain researchers, operational procedure is really an all-inclusive type of business system. For example, a firm should have a goal to increase its gross working pay by 10% in at regular intervals. This is a sort of a business methodology that is received by the firm. Assume so as to guarantee the abovementioned

In my opinion, this was the first interesting part of the story. It :: Free Essay Writer

As I would see it, this was the principal intriguing piece of the story. It urged me to peruse on. This was the principal individual versus individual clash in the story. The contention was among Burris and Miss Caroline. Additionally, this entry contained foretelling. To Kill a Mocking Bird Miss Caroline stated, â€Å"Sit down if you don't mind Burris,† and the second she said it I realized she had committed a genuine error. The boy’s loftiness flashed to outrage. â€Å"You attempt and make me, missus† (pg 27). In my assessment, this was the principal intriguing piece of the story. It urged me to peruse on. This was the first ‘person versus person’ strife in the story. The contention was among Burris and Miss Caroline. Likewise, this section contained portending. At the point when Jean Louis thought, â€Å"and the second she said it I realized she had made a genuine mistake†, she was portending the fit of rage that Burris would go on. As indicated by Miss Stephanie, Boo was sitting in the family room cutting a few things from The Maycomb Tribune to glue in his scrapbook. His dad went into the room. As Mr. Radley cruised by, Boo drove the scissors into his parent’s leg, hauled them out, cleaned them on his pants, and continued his exercises (pg 11). This was awfully stunning. It uncovered Arthur’s (Boo Radley’s) character right away. It appeared that he got savage, vicious, and wanton when he joined the group. I think he was turning underhanded. The entirety of his affection for everything was gradually transforming into scorn. The old house was the equivalent, saggy and wiped out, yet as we gazed intently at the road we thought we saw an inside shade move. Flick. A little, nearly undetectable development and the house was still (pg 15). I can see the plot structure creating from this entry. It truly kept me in anticipation. As I would see it, this entry infers that Boo Radley saw the three young men execute their undertaking. Ordinarily, nobody would be concerned if somebody were to contact their home. Be that as it may, Boo Radley was a rough individual and had been secured up his home for a considerable length of time. Along these lines, I figure the three young men will have a contention with Boo Radley in the long run. â€Å"I’m goin’ after them ’em,† he said. I sat upstanding. â€Å"You can’t. I won’t let you.† (pg 56). This section uncovers the characters of both

Critical Enquiry Reflection Sheet Social Work Essay Example

Basic Enquiry Reflection Sheet Social Work Essay Example Basic Enquiry Reflection Sheet Social Work Essay Basic Enquiry Reflection Sheet Social Work Essay The moment of larning that has snatched my going to in this overseeing meeting is that I have to research and spot my example model when working bi-socially with tangata whenua and diversely. During my sixth managing meeting my administrator surveyed me using the second immediate example perception partner to my second learning outcome to show skill when working with juvenile individuals diversely . This evaluation prompted medicines around my example diversely as I have been intently working with juvenile individuals and their family units who are of an alternate human progress from my ain. Other than in my example at the corrective guidance Center where I am set two yearss a hebdomad I am the solitary pakeha individual at that place. My director expressed in the evaluation that Working in the school scene as the solitary female and pakeha individual, has empowered her to put the distinctions in progress however next to helped her to work diversely with other staff and customers. Family preliminary has other than helped her to put nations that need more planning in . At the point when my administrator requested that I place how I work bi-socially with tangata whenua and diversely with customers I couldn't joint simple how I design in this scene. My reaction was that in the other guidance scene since I am the solitary pakeha individual at that place, I work biculturally and diversely: By regarding the Maori human advancement of the Center Expelling my places when I enter I have needed to larn the words so as to partake in the forenoon waiata and karakia I eat my tiffin with the juvenile work powers and the different coachs every twenty-four hours as sharing supplement together is bit of the Maori human progress Following on from this I have expressed that during place visits with customers and their family units I regard the various human advancements ; by taking my places and tolerating supplement and beverages from civic establishments where the sharing of supplement is of import. These reactions were truly dark and did non give an unmistakable answer concerning how I design bi-socially and diversely. I am discerning that I have been prepared at college to design from a bi-social and multi-social position however I have thought that it was hard to joint how I do this. As my chief has noted I have recognized through this directing meeting that I have to fundamentally think about my example diversely and place the nations that I need more planning so as to go a skilled bi-social and culturally diverse practician. To support diverse example and working with tangata whenua I as a cultural specialist request to perceive that: As an expert partner, one can encounter uncomfortable when tested by striking contrast is simply the principal measure reflection. This mentality has a superior chance of taking to echt alteration of the customer than pretending to be politically right. The innovative action of collegial help developments and the development of a clime of trust and detached sharing inside the administration puting may advance this disposition, to be affectional in multifaceted example ( Tsang A ; George, 1998, p.87 ) . Looking in reverse The premises and preferences that are available in this moment of securing is my ain social cognizance ; In Tatum ( 2000 ) she disks the develop of uniqueness and what it implies for the individual and how the elements of the prevailing over the auxiliary can follow up on a people position of themselves: This mirror sense of self is non a level unidimensional consideration, yet multidimensional. How one s distinction is experienced will be interceded by measurements of one inner self: male or female ; youthful or old, rich or hapless, gay, sapphic, androgynous, transgender or hetero ; physically fit or with disablements: Christian, Muslim, Jewish, Buddhist, Hindu, or atheistaë†â ¦ ( Tatum, 2000 ) . The capacity and the debasement related with it will vary comparable to the socio-social setting that the auxiliary individual/s and the prevailing gatherings are bit of ( Wolfensberger, 1972, as refered to in ( Wills, 2008b ) . Talks are foundational methods of talking, talking something of hugeness. They are the impact of a blend of cultural, political even financial elements and often have voices of approval . Talks are much of the time educated by convictions, contemplations and misgivings that are inexplicit ; taken for grantedaë†â ¦even ideologicalaˆÂ ¦Some signifiers of talk are legitimated and approved yet at the same time one can non be certain, and assume that such talks have gotten set up as a result of very much defended, painstakingly examined, created and exacting contention/banter ( Wills, 2008a ) . Searching internally Searching externally Looking frontward I distinguish to the families that despite the fact that I am from an alternate human progress to them I have been college prepared to work diversely and I am glad to come in into medications around what this implies for our cultural work connection Question building 300 Literature300 In indicating competency one should other than observe the hugeness of human advancement. Fundamentally, development is comprehended to partner to some mutual components which associate individuals in a typical way of sing and seeing the universe. These perceptual encounters of the universe usher every day life, follow up on how conclusions are made and by whom, and see what is seen as proper and wrong practices inside some random setting ( Connolly, Crichton-Hill A ; Ward, 2005 p.17, as refered to in SWRB, 2007, p.5 ) To work with Maori customers the cultural laborer should relevantly comprehend what Te Ao Maori implies, the equivalent goes with working with other social and social gatherings. Utilizing Tsang and George s reasonable model of disposition discernment and abilities the SWRB made its competency standards of example. To comprehend what skillful example for Maori and other social and social gatherings implies for cultural laborers in New Zealand I will be fundamentally talking in this paper ; what the ANZASW s rules of example are that illuminate competency and what it implies for cultural work design in New Zealand, I will put and portray the established components of Te Ao Maori the Maori universe position, basically look at Tsang and Georges theoretical model and utilize their model to a feature of Te Ao Maori in an example scene. Individuals from the ANZASW are responsible to the affiliation and expected to remain by their arrangements and processs, able cultural work design being one of them, the accompanying 10 models for cultural work design in Aotearoa New Zealand were set and endorsed by the National Executive of NZASW ( now ANZASW ) in June 1990: The cultural laborer builds up a proper and intentional working relationship with customers taking into history single contrasts and the social and cultural setting of the customer s situation. The cultural laborer Acts of the Apostless to acquire the customer s commitment in the entire technique of the working relationship with them. The cultural laborer s design helps customers to determine command over her/his ain fortunes. The cultural laborer knows about cultural work techniques, cultural approach, cultural administrations, assets and possibilities. In working with customers, the cultural specialist is perceptive of and utilizes her/his ain individual properties reasonably. The cultural laborer just works where frameworks of answerability are in topographic point in respect of his/her dresser, customers and the cultural work calling. The cultural laborer perpetually attempts to do the organization and frameworks, which are bit of the cultural work endeavor, antiphonal to the requests of the individuals who use them. The cultural laborer acts to ensure the customer s dish to the Code of Ethics and objects of the New Zealand Association of Social Workers. The cultural laborer utilizes rank of the New Zealand Association of Social Workers to follow up on and reenforce able cultural example. The cultural specialist utilizes rank of the New Zealand Association of Social Workers to follow up on and reenforce skilled example ( NZASW, 1993 ) . To represent how these rules for design work in proficient cultural work design I will pick one rule and demo how two aspects of the standard apply. For standard four: the cultural specialist knows about cultural work strategies, cultural approach and cultural administrations, this rule can be appeared in design with how Child, Youth and Family benefits work inside a bicultural model and the Treaty of Waitangi: Kid, Youth and Family recognizes its obligations and obligations to the tangata whenua as a Crown life partner to New Zealand s inception papers, the Treaty of Waitangi. We are focused on guaranting that administrations we convey and buy are to the full antiphonal to the requests and desires of Maori, and that our activities are reliable with the Principles for Crown Action on the Treaty of Waitangi. Our committedness is reflected in a cardinal outcome nation improved outcomes for Maori, the confederations and organizations we have fabricated and proceed to promote with iwi and Maori cultural administrations gatherings and networks, our human asset strategies, and in our work program ( especially the turn of events and execution of a plan for bettering outcomes for Maori kids, youthful individuals and their family units ) ( CYF, 2008 ) . Corresponding to the cultural strategy segment of this rule the CYF s cultural specialists are insightful of the rule laws of Aotearoa New Zealand and how different aspects of the statute: Youngster, Youth and Family s legal capacity is characterized by the undermentioned resolution law: The Children, Young Persons, and Their Families Act 19

Fluke, or, I Know Why the Winged Whale Sings Chapter 17~18

Section SEVENTEEN Jonathan Livingston Reaper Amy wore a curiously large, worn out â€Å"I'M WITH STUPID† nightshirt and Local Motion flip-flops. Her hair was totally level on one side and spread out into an unrealistic sunburst of spikes on the other, causing it to create the impression that she was getting hit in the side of the head by a little typhoon, which she wasn't. She was, be that as it may, playing out the longest supported yawn Clay had ever observed. â€Å"Ooo ahe-e, I aya oa a,† she said in yawnspeak, a language †much the same as Hawaiian †known for its lack of consonants. (You proceed, I'm alright, she was stating.) She signaled for Clay to proceed. Earth signaled the tape and tinkered with the sound. A whale tail in a field of blue passed by on the screen. â€Å"There's somebody outside, Captain.† â€Å"Does he have my sandwich with him?† Amy quit yawning and hurried forward on the stool she was roosted upon behind Clay. At the point when the whale tail descended, Clay halted the tape and glanced back at her. â€Å"Well?† â€Å"Play it again.† He did. â€Å"Can we get an inclination for direction?† Amy inquired. â€Å"That lodging has sound system mouthpieces, isn't that so? Consider the possibility that we move the speakers far separated †would we be able to get a sense where it's coming from?†. Earth shook his head. â€Å"The mikes are directly close to one another. You need to isolate them by at any rate a meter to get any spatial data. Everything I can let you know is that it's in the water and it's not especially noisy. Actually, in the event that I wasn't utilizing the rebreather, I'd never have heard it. You're the sound individual. What would you be able to tell me?† He ran it back and played it once more. â€Å"It's human speech.† Earth took a gander at her as though to state, Uh-huh, I woke you up on the grounds that I required the undeniable brought up. â€Å"And it's military.† â€Å"Why do you believe it's military?† Presently Amy gave Clay a similar look that he had quite recently completed the process of giving her.† ‘Captain'?† â€Å"Oh, right,† said Clay. â€Å"Speaker in the water? Jumpers with submerged interchanges? What do you think?† â€Å"Didn't sound like it. Did it sound like it was originating from little speakers to you?† â€Å"Nope.† Clay played it once more. â€Å"Sandwich?† he said. â€Å"Sandwich?† â€Å"The Old Broad said that somebody called her professing to be a whale and requested that her advise Nate to present to him a sandwich.† Amy pressed Clay's shoulder. â€Å"He's gone, Clay. I realize you don't accept what I saw occurred, however it unquestionably wasn't about a sandwich conspiracy.† â€Å"I'm not saying that, Amy. Damn it. I'm not saying this had anything to do with Nate's† †he was going to state suffocating and halted himself †â€Å"accident. In any case, it may have to do with the lab getting destroyed, the tapes getting taken, and somebody attempting to play with the Old Broad. Somebody is screwing with us, Amy, and it may be whoever is recorded on this tape.† â€Å"And it is highly unlikely the camera could have hauled a sign out of the air, something on a similar recurrence or something? A cell phone or something?† â€Å"Through a half-inch of powder-covered aluminum lodging and a hundred feet of water? No, that sign came in through the mike. That I'm certain of.† Amy gestured and took a gander at the stopped picture on the screen. â€Å"So you're searching for two things: somebody military and somebody who has an enthusiasm for Nate's work.† â€Å"No one †† Clay halted himself once more, recalling what he'd said to Nate when the lab had been destroyed. That nobody thought about their work. Yet, clearly somebody did. â€Å"Tarwater?† Amy shrugged. â€Å"He's military. Possibly. Forget about the tape. I'll run a spectrograph on the sound in the first part of the day, check whether I can tell if it's getting through an enhancer. I have nothing left this evening †I'm beat.† â€Å"Thanks,† Clay said. â€Å"You get some rest, kiddo. I'm going to hit it, as well. I'll be going to the harbor first thing.† † ‘Kay.† â€Å"Oh, and hello, the ‘kiddo' thing, I didn't mean †; Amy tossed her arms around him and kissed the highest point of his head. â€Å"You enormous mook. Try not to stress, we'll get past this.† She turned and began the entryway. â€Å"Amy?† She stopped in the entryway. â€Å"Yeah?† â€Å"Can I ask you a†¦ individual inquiry, kinda?† â€Å"Shoot.† â€Å"The shirt †who's stupid?† She looked down at her shirt, at that point back at him and smiled. â€Å"Always appears to apply, Clay. Regardless of where I am or who I'm with, the smoke clears and the shirt is valid. You gotta cling to truth when you find it.† â€Å"I like truth,† Clay said. â€Å"Night, Clay.† â€Å"Night, kiddo.† The following day the climate was extinguished, with whitecaps icing the whole channel across to Lanai and the coconut palms whipping overhead like epileptic residue mops. Mud drove by the harbor in his truck, taking note of that the lodge cruiser that Cliff Hyland's gathering had been utilizing was left in its slip. At that point he pivoted and got a glimmer of white somewhere off to the side as he drove past the hundred-year-old Pioneer Inn †Captain Tarwater's naval force whites contrasting the green shiplap. He left his truck by the goliath banyan tree nearby and bumped it over to the café. At the point when Clay came up to the table, the entertainer was simply seating Cliff Hyland, Tarwater, and one of their graduate understudies, a youthful light lady with a raccoon burn from the sun and straw-dry hair. â€Å"Hey, Cliff,† Clay said. â€Å"You got a minute?† â€Å"Clay, how you doing?† Hyland removed his shades and remained to shake hands. â€Å"Please, join us.† Dirt took a gander at Tarwater, and the maritime official gestured. â€Å"Sorry to find out about your partner,† he said. At that point he thought down at his menu. The young lady sitting with them was viewing the dynamic between the three men as though she may compose a paper on it. â€Å"Just a second,† Clay said. â€Å"If I could converse with you outside.† Presently Tarwater looked up and gave Cliff Hyland a practically impalpable shake of the head. â€Å"Sure, Clay,† Cliff stated, â€Å"let's walk.† He looked to the lesser scientist. â€Å"When she comes, espresso, Portuguese hotdog, eggs over simple, entire wheat.† The young lady gestured. Hyland followed Clay out to the front of the inn, which disregarded the harbor energizing station and the Carthaginian, a steel-hulled copy of a whaling brig, presently utilized as a coasting gallery. They stood one next to the other, watching the harbor, each with a foot propped on the seawall. â€Å"What's up, Clay?† â€Å"What are you all chipping away at, Cliff?† â€Å"You realize I can't discuss that. I marked a nondisclosure thing.† â€Å"You got jumpers in the water, individuals with submerged coms?† â€Å"Don't be senseless, Clay. You've seen my team. Aside from Tarwater, they're simply kids. What's this about?† â€Å"Somebody's screwing with us, Cliff. They sank my vessel, destroyed the workplace, took Nate's papers and tapes. They're in any event, meddling with one of our supporters. I'm not by any means sure they don't have something to do with Nate's † » â€Å"And you believe it's me?† Hyland took his foot off the seawall and went to Clay. â€Å"Nate was my companion, as well. I've realized you all, what? Twenty-two, twenty-three years? You can't figure I'd do anything like that.† â€Å"I'm not saying you by and by. What are you and Tarwater chipping away at, Cliff? What might Nate realize that would meddle with what you're doing?† Hyland gazed at his feet. Scratched his facial hair. â€Å"I don't know.† â€Å"You don't have a clue? You comprehend what we're doing †make sense of it. Tune in, I realize you folks are utilizing a major towable sonar rig, isn't that so? What's Tarwater taking a gander at? Some new sort of dynamic sonar? In the event that it didn't have a hinky component, he wouldn't be here on location. Mines?† â€Å"Damn it, Clay, I can't let you know! I can disclose to you that on the off chance that I thought it was going to hurt the creatures, or anybody in the field so far as that is concerned, I wouldn't do the work.† â€Å"Remember the naval force's Pacific Biological Ocean Science Program? Were you in on that?† â€Å"No. Winged animals, wasn't it?† â€Å"Yeah, seabirds. The naval force went to a lot of field scholars with a huge amount of cash †needed seabirds labeled and followed, conduct recorded, populace data, natural surroundings, everything. Everybody thought the sky had opened up and begun coming down cash. Thought the naval force was doing a type of mystery sway study to protect the fowls. Do you realize what the examination was really for?† â€Å"No, that was before my time, Clay.† â€Å"They needed to utilize the winged animals as conveyance frameworks for natural weapons. Needed to ensure they could foresee that they'd fly to the foe. Most likely fifty researchers helped in that study.† â€Å"But it didn't occur, Clay, did it? That is to say, the information was significant logically, however the weapons venture didn't dish out.† â€Å"As far as we probably am aware. That is the point. How might we know, until a seagull drops screwing Bacillus anthracis on us?† Bluff Hyland had matured a few years in the couple of moments they'd been remaining there. â€Å"I guarantee, Clay, if there's any sign that Tarwater or the naval force or any of the creepy folks that come around every once in a while are engaged with attempting to undermine you folks, I'll call you in a moment. I guarantee you. Be that as it may, I can't mention to you what I'm chipping away at, or why. I don't actually have financing coming out my ears. On the off chance that I lose this, I'm instructing first year recruits about dolphin jaws. I'm not prepared for that. I should be in the field.† Dirt took a gander at him sideways and saw that there was re

15 Best Audiobooks of 2016 (Part 2)

15 Best Audiobooks of 2016 (Part 2) We were so excited about all the excellent audiobooks publishing this year that halfway through 2016 we did a roundup. Now its time for the best audiobooks of 2016 that published the second half of the year. Jessica Woodbury Behold the Dreamers by Imbole Mbue, narrated by Prentice Onayemi: Putting the African immigrant experience right up against the story of rich, white Wall Street is about as timely as you can get right now. Onayemi is definitely my biggest reader discovery of the year (he also reads Paul Beatty’s novels!). He seamlessly moves between characters and accents and theres just something pleasant about his voice in my ears. Kate Scott The Couple Next Door by Sheri Lapena, narrated by Kirsten Potter: After Vinegar Girl earlier this year, and now The Couple Next Door, Kirsten Potter is quickly becoming one of my favorite narrators. While it doesn’t show off the full range of her vocal skill, this tightly wound psychological thriller about a couple whose infant is kidnapped while they are next door at a dinner party kept me listening well past my bedtime. Sarah Nicolas Nevernight by Jay Kristoff, narrated by Holter Graham: I’m surprised by how much I enjoyed this book. I only really picked it up because it was one of the first search results in Overdrive and I’d seen a couple people post about it. This book seems to be polarizing: people hate it or love it. I love girl assassins and interesting magical creatures, but I ADORE well-executed (maybe?)-omniscient narrators with snark and bit of disdain, so I loved this book. And the excellent narration by Holter Graham is perfectly on-point. I loved the “voice” of the fictional narrator, and the real-life narration brought it to life in a spectacular way. Rachel Smalter Hall You Can’t Touch My Hair by Phoebe Robinson, narrated by the author: Drop everything and run (don’t walk) to the nearest recording of Phoebe Robinsons You Can’t Touch My Hair. Look, I love essays by funny ladies. You could even say they’re my jam. Well, all my past faves pale in comparison to this hilarious new collection of essays about feminism, race, pop-culture, and being a black woman in America. Phoebe Robinson is funny and poignant literally 100% of the time (how?!), and the audiobook is bananas phenomenal (with tons of ad libs you won’t find in the print version). Listening to this audiobook was a good life choice. Christina Vortia Here Comes the Sun by Nicole Dennis-Benn, narrated by Bahni Turpin: This book is heartbreaking and beautiful, and Bahni Turpin was at her very best in delivering a very raw, intimate, and visceral reading of this glorious debut. I honestly cant say enough about it. Strong trigger warnings, but worth the listen. Elizabeth Allen I’m Judging You by Luvvie Ajayi, narrated by the author: As a white woman, I find myself regularly turning to Luvvie (her blog, her social media platforms) to check my white privilege and better understand the plight of people of color in this nation.  Luvvie educates but does it with a humor that is both painfully sharp and I’m-laughing-so-hard-snot-is-dripping-down-my-face funny.  I was so excited to hear of the release of her book on racism, sizeism, sexism, classism (all the -isms) and just knew I would best experience it in her voice.  Luvvie inspires a message of hope while being brutally honest about where we are and where we need to go.  And the existence of Luvvie and her book are even more important as we tentatively step into an uncertain future. Talking As Fast As I Can: Gilmore Girls to Gilmore Girls and Everything in Between by Lauren Graham (narrated by the author): Confession time: I have an issue. It’s an unrelenting obsession with all things Gilmore Girls and I don’t even feel a little badly about it. While I enjoyed Graham’s fictional Someday, Someday, Maybe a few years back, I was so excited for a book about this show that has come to mean so much to me over the past sixteen years. And Lauren Graham did not disappoint. Her sense of humor is bubbly and silly and her ability to be both self-deprecating and confident is a glory to behold. I had so much fun listening to Lauren Graham regale us with stories about her memories of the original series, the filming of Gilmore Girls: A Year in the Life, her time as a single woman, and her surprisingly helpful chapter about how to make your writing more efficient. And let’s just pretend I wasn’t sitting in my car at red lights, openly weeping at the parts that mention ed the great Edward Herrmann or what the show and the Gilmore Girls fandom has come to mean to her. This book is exactly what I needed to end a really exhausting 2016.  Graham’s light touch and sparkling personality gave me hope for a bright 2017.  And then I watched more Gilmore Girls. Karina Glaser The Last Fifth Grade of Emerson Elementary by Laura Shovan, narrated by Jonathan Todd Ross, Kevin R. Free, Jessica Almasy, Almarie Guerra, Jill Frutkin, Cherise Boothe, and Rachel Botchan: I have been a huge fan of this middle grade book since it was released in April, 2016, but the audiobook brings the poetry of the eighteen students in Ms. Hill’s fifth grade class to life in a magical way. The poems are a time capsule of the fifth grade as the school gets ready to be razed in order to make room for a supermarket. The poetry is evocative and beautiful, capturing the unique voices of all the kids as they speak up for themselves and for their school. Rachel Manwill The Clancys of Queens written and narrated by Tara Clancy: I originally had been looking forward to digging into my print galley of Clancy’s memoir about her working class family in Queens when I received it at BEA this year. But after seeing her on a panel at Book Riot Live, I knew I needed to hear her story in her own voice her amazingly accented voice. A comedian and performer by trade, Tara Clancy is a gem of a writer as well, who peppers in her sometimes sad and all too true stories with the kind of humor that can only come from real life. We get to meet her family in all their forms and sit next to her on a barstool and eventually stand with her behind the bar as she takes us on a trip through Queens that outsiders rarely get to see. Her amazing narration as only she can do it is just the cherry on top of one of my favorite memoirs of the last ten years. Scrappy Little Nobody written and narrated by Anna Kendrick: I have a really hard time reading celebrity memoirs in print. In fact, I don’t think I’ve ever read one in print. There’s something about a celebrity I know and love telling me their story that feels both natural and intimate. Anna Kendrick’s collection of essays/memoir is no exception. I adore her, not only because of her performances but also because of her Twitter, which feels so relatable I’m pretty sure we should just be besties already. In the same style as Tina Fey’s Bossypants, Kendrick provides some insight into her childhood and how she became the star she is, but with a healthy dose of self-deprecation and humor that makes her voice unique. The fact that she also narrates herself and I got to hear her stories from her own mouth just emphasizes my weird affection for her and basically solidifies that I’ll make a complete fool of myself if I ever meet her. And my picks for the best audiobooks of 2016 published in the second half of the year: Around the Way Girl by Taraji P. Henson: I love Henson and watch anything that shes acting in so I spent the year anticipating her memoir. She had me laughing, then crying, then laughing hysterically again as her heart, attitude, determination, struggles, and insight into her past experiences shined through. In a time where we see so many white politicians arguing over what inner city life is like and what is and isnt racism I prefer to turn to the voices who can actually speak from experience and listen. And I can listen to Henson all day. I finished listening to this book thinking shes the type of friend Id want in my corner and in my heart for life. Tranny: Confessions of Punk Rocks Most Infamous Anarchist Sellout by Laura Jane Grace and Dan Ozzi: I had never heard of Grace or her band until I came across an interview in Rolling Stone and had to read her memoir. Great decision on my part, especially going the rout of the audiobook. It was like a behind the music doc about a punk bands struggles, rise, fall, and how the punk scene turned on them, all while the lead singer secretly struggled with gender dysphoria. The strength of Graces story and her narration are so good you dont need to be a fan of the band, punk, or even music to enjoy her memoir. Trainwreck: The Women We Love to Hate, Mock, and Fear and Why by Sady Doyle, Alex McKenna (narrator): If you listen to one audiobook this year this one has my vote. Doyle uses women throughout history like Charlotte Brontë, Valerie Solanas, Britney Spears to show that the term trainwreck may be new but the meaning and application is not. I was listening to this during the election and listening to women in history being destroyed and condemnedfor being womenand watching it live made it even more sobering. While its the type of book youll want to go highlighter crazy on, McKennas narration made me feel like Id had an amazing talk with a friend and we were now going to go out and fix the world! The Mothers by Brit Bennett, Adenrele Ojo (narrator): This is one of those books where every choice the author made comes together perfectly. It tells the story of Aubrey, Nadia, and Luke in a small religious community and how their decisions impact their lives. But at the heart it is about mothers, from losing them to deciding to be one or not, and the impact our own mothers have on us. While there are SO many sentences youll want to underline, because Bennett is a gifted writer, Ojo has such a lovely voice and rhythm that she made me feel a part of this community and I didnt want to leave. You Gotta Get Bigger Dreams: My Life in Stories and Pictures by Alan Cumming: Only Alan Cumming can put out a book filled with pictures that I opt for the audiobook because its narrated by him! Im not missing hearing his delicious voice, or fantastic personality, even if Im supposed to look at pictures that go with his stories. The audiobook comes with pdf files of the images which, Ill be totally honest, I didnt look at until AFTER Id listened to the entire audiobook in one listen. Its Alan Cumming! Okay, seriously though his stories, as always, range from hilarious, to heartfelt, to kinky, to incisive as he talks about traveling with his dog, his husband, his celebrity friends/acquaintances, near death experience, and even getting kicked out of a gym. He can put a book like this out once a year and Ill be first in line. What have been your favorite audiobooks released in 2016? Save Sign up for Audiobooks to receive the latest from the audiobooks world. Thank you for signing up! Keep an eye on your inbox.

Competitive Bikes Inc. Financial Analysis - 2475 Words

Competitive Bikes Inc. Financial Analysis (Essay Sample) Content: Competitive Bikes Inc. Financial AnalysisStudentà ¢Ã¢â€š ¬s nameInstitutional affiliationIntroductionCompetitive bike Inc. is a company that manufacture bicycle tailored for professional as well as highly regarded riders in bike races. Established by a Larry Ferguson, a former bike race in 2001, the organization was listed after the third year in order to raise more capital. The firmà ¢Ã¢â€š ¬s main competitor, two wheels racing Inc. manufactures chain driven bicycles. Competitive bike Inc. strictly adheres to standard company procedures in its operation activities. The success of the organization can be attributed to the fact that 6 out of 10 winners of bike racers in the past have been using products from this company. The success can also be linked from the massive advertisement made particularly by its previous customers. The organization also ensures internal control apart from being Sarbanes Oxley compliance.The organization has two main facilities base in San Diego and Atlanta. Its products are supplied only through selected and prequalified private distributors. The private distributors ensure that products reach to the customer by delivering them to the customerà ¢Ã¢â€š ¬s physical location by a carrier that is usually selected with regard to its capacity to handle the product as well as its reliability. The organizationà ¢Ã¢â€š ¬s products are not only durable and reliable but also have a light weight bike frame. By the end of the 8th year, the organization share, which is listed at Philadelphia stock exchange, was trading at $3.10 for every share.Competition bike Inc. need to change their method of costing from activity based costing to traditional based costing. It is used to allocate manufacturing overhead to produce products. Traditional based costing is method used by an organization to determine the cost of an item in relation with the revenue it generates. On the other hand, activity based costing, which competition bikes I nc. should adopt is a method of costing that selects activities in a company and gives the cost of each activity resources to all goods and services with regard to the actual consumption of each activity. This method identifies the cost of every activity and the designate the cost to their respective activity. Activity based costing is a step by step process in which the cost of a product is identified, the total cost as well as manufacturing overhead estimated as well as the cost drivers for every activity and the total quantity for every cost driver designation base. Finally, cost appropriation is calculated for every activity and cost is appropriated to every cost object. When compared with other conventional costs, activity based costing assigns more indirect costs or overhead costs into direct costs. This method of costing enables an organization to view both models; titanium bike and carbon lite, and therefore, Competition bikes Inc. will benefit from it. although the organiz ation already knows that every titanium xl uses $136 as direct labor while as manufacturing overhead is $240 and every carbon lite uses $249 as direct costs while $420 is used as indirect costs, the information provided is not adequate enough for decision making since the model offers quite different price points. Moreover, titanium xl and carbon lite requires different levels of engineering as well as labor requirement yet considering cost needs more than a cursory approach on labor hours as well as machine hours. It is therefore not appropriate to assume that each commodity has a proportionate share of organizations overhead since such assumptions will only result in miscalculations of every productà ¢Ã¢â€š ¬s real costs of indirect overhead. Applying activity based costing can be helpful since it is not proportional but takes into account the special engineering, machine setups as well as special testing and other costs of activities that make the organization use resources. With activity based costing, the organization will calculate the costs of the resources applied in each of these activities after which the cost of every activity will be allocated to those products that need the activities. This leads to a real determination of the costs of every manufactured product which is important when the demand for the items is so different. For instance, the setup costs for titanium xl is 15 times the setup cost of carbon Lite yet only a single set up is needed for 500 frames while on the other hand, carbon lite uses its own frame (Accoutingexplained, 2013).Despite the fact that this method is time consuming because off calculating the cost of every product, it offers a much accurate estimate of actual costs for a given activity and in turn generate cash back. Unlike activity based costing, traditional based costing only accounts for indirect costs thus excluding non-manufacturing costs like administrative cost. Therefore, Competition Bikes Inc. will better comprehend the real drivers of particular costs and determine the actual costs of a product at the same time.Competition Bikes Inc. will be in a position to price their products at the appropriate price in that it will be having the ability to determine current pricing on its products through the application of activity based costing. With traditional based costing, it may knowingly either undercharge or overcharge. An overcharge may scare away potential customers while as a blind undercharge may result to lose of potential revenue. This is because Activity based costing enables an organization determines the actual cost of a product. For instance, some organization offers complimentary products and services; however, upon the application of activity based costing they may realize that the overhead cost they pay out to fund the complimentary feature is a loss of the organization revenue. Therefore, adoption of activity based costing by Competition bikes Inc. will enable it to gain more knowledge as far as organizationà ¢Ã¢â€š ¬s finances and cost savings are concerned. With respect to manufacturing overhead analysis, six products were analyzed and their respective costs determined. Using the traditional based costing, the analysis showed a total off $ 641320 for titanium bikes. On the other hand, there was a total of $ 590320 when activity based costing was used. The traditional based costing for carbon bikes totaled $679830 while that of activity based totaled to $729985. The variation in cost totals could be an indication that there is possible overpricing of titanium bikes by the company and thus pricing higher than the competitor and making the company less of a competitor. By lowering of the price in order to compete better in the market, the company revenue could increase compared to that of the previous years (Accoutingexplained, 2013).Based on an evaluation of cost-volume-profit, complete the following: * Analyze the breakeven point for Competition B ikes Inc. with regard to sales units and sales dollars for both Carbon Lite and Titanium bikeIn order to avoid cases of making losses, organization uses cost volume profit analysis to determine future levels of operational activity. Break-even point is the point the total revenue equates the total fixed and variable costs. The organization does not make ether profit or loss. It is also therefore referred to as no profit, no loss or zero profit point. Breakeven is determined by fixed cost, sales and variable costs through the following formula; fixed costs/ unit sale-unit variable costs. Break even analysis is a critical tool used to study the relationship between fixed costs, variable costs and profit. It shows the likely time that an investment made will start to generate profit for an organization. It calculates the volume of produced at a particular price that will cover all costs. In this case, the focus is on the profit variations anytime there are sales volume, cost as well a s price variations. Cost volume profit comes in handy when an organization is planning its operating activity levels in order to find out the how much sales are required to obtain a given amount of profit. The primary cost volume profit formula is; (profit= total revenue à ¢Ã¢â€š ¬ total costs). The formula is further broken down into fixed and variable components; (profit = total revenue à ¢Ã¢â€š ¬ total variable cost à ¢Ã¢â€š ¬ total fixed costs). To determine the contribution margin, a formula; (total revenue à ¢Ã¢â€š ¬ total variable cost) is used but should be determined as per unit of production that an organization sales (selling price per product à ¢Ã¢â€š ¬ variable cost per product). Thus, the contribution margin of carbon Lite will be (1495 à ¢Ã¢â€š ¬ 1384 = 111) while that of titanium bike will be (900 à ¢Ã¢â€š ¬ 679 = 221). After determining the contribution margin of every unit produced, contribution margin ratio is arrived at through the following formula; (Prof it = Price for sold per product x by the quantity units sold à ¢Ã¢â€š ¬ total fixed costs = (Contribution margin per unit) x quantity units sold à ¢Ã¢â€š ¬ total fixed costs. therefore; (Titanium: 99,450 Carbon Lite: 27,750) while as Carbon Lite + 250 x 1495 1384 x 250 651,550; Total $778,750 $651,550 $127,200 ;$900 x $450 $679 x $450 $778,750Contribution Margin Ratio 127,200 / 778,750 = 0.163Contribution margin ratio refers to sales revenue above other variable costs. It is determined using the equation (contribution margin per unit = price per unit à ¢Ã¢â€š ¬ variable cost per unit, while the total contribution margin = total sales revenue à ¢Ã¢â€š ¬ total variable cost). As earlier stated, breakeven point is achieved when revenues are equal to total costs. By applying the cost column equation, organizations can determine the breakeven point for products and sales revenue. Competition bikes incorporated as well as other organization can determine th... Competitive Bikes Inc. Financial Analysis - 2475 Words Competitive Bikes Inc. Financial Analysis (Essay Sample) Content: Competitive Bikes Inc. Financial AnalysisStudentà ¢Ã¢â€š ¬s nameInstitutional affiliationIntroductionCompetitive bike Inc. is a company that manufacture bicycle tailored for professional as well as highly regarded riders in bike races. Established by a Larry Ferguson, a former bike race in 2001, the organization was listed after the third year in order to raise more capital. The firmà ¢Ã¢â€š ¬s main competitor, two wheels racing Inc. manufactures chain driven bicycles. Competitive bike Inc. strictly adheres to standard company procedures in its operation activities. The success of the organization can be attributed to the fact that 6 out of 10 winners of bike racers in the past have been using products from this company. The success can also be linked from the massive advertisement made particularly by its previous customers. The organization also ensures internal control apart from being Sarbanes Oxley compliance.The organization has two main facilities base in San Diego and Atlanta. Its products are supplied only through selected and prequalified private distributors. The private distributors ensure that products reach to the customer by delivering them to the customerà ¢Ã¢â€š ¬s physical location by a carrier that is usually selected with regard to its capacity to handle the product as well as its reliability. The organizationà ¢Ã¢â€š ¬s products are not only durable and reliable but also have a light weight bike frame. By the end of the 8th year, the organization share, which is listed at Philadelphia stock exchange, was trading at $3.10 for every share.Competition bike Inc. need to change their method of costing from activity based costing to traditional based costing. It is used to allocate manufacturing overhead to produce products. Traditional based costing is method used by an organization to determine the cost of an item in relation with the revenue it generates. On the other hand, activity based costing, which competition bikes I nc. should adopt is a method of costing that selects activities in a company and gives the cost of each activity resources to all goods and services with regard to the actual consumption of each activity. This method identifies the cost of every activity and the designate the cost to their respective activity. Activity based costing is a step by step process in which the cost of a product is identified, the total cost as well as manufacturing overhead estimated as well as the cost drivers for every activity and the total quantity for every cost driver designation base. Finally, cost appropriation is calculated for every activity and cost is appropriated to every cost object. When compared with other conventional costs, activity based costing assigns more indirect costs or overhead costs into direct costs. This method of costing enables an organization to view both models; titanium bike and carbon lite, and therefore, Competition bikes Inc. will benefit from it. although the organiz ation already knows that every titanium xl uses $136 as direct labor while as manufacturing overhead is $240 and every carbon lite uses $249 as direct costs while $420 is used as indirect costs, the information provided is not adequate enough for decision making since the model offers quite different price points. Moreover, titanium xl and carbon lite requires different levels of engineering as well as labor requirement yet considering cost needs more than a cursory approach on labor hours as well as machine hours. It is therefore not appropriate to assume that each commodity has a proportionate share of organizations overhead since such assumptions will only result in miscalculations of every productà ¢Ã¢â€š ¬s real costs of indirect overhead. Applying activity based costing can be helpful since it is not proportional but takes into account the special engineering, machine setups as well as special testing and other costs of activities that make the organization use resources. With activity based costing, the organization will calculate the costs of the resources applied in each of these activities after which the cost of every activity will be allocated to those products that need the activities. This leads to a real determination of the costs of every manufactured product which is important when the demand for the items is so different. For instance, the setup costs for titanium xl is 15 times the setup cost of carbon Lite yet only a single set up is needed for 500 frames while on the other hand, carbon lite uses its own frame (Accoutingexplained, 2013).Despite the fact that this method is time consuming because off calculating the cost of every product, it offers a much accurate estimate of actual costs for a given activity and in turn generate cash back. Unlike activity based costing, traditional based costing only accounts for indirect costs thus excluding non-manufacturing costs like administrative cost. Therefore, Competition Bikes Inc. will better comprehend the real drivers of particular costs and determine the actual costs of a product at the same time.Competition Bikes Inc. will be in a position to price their products at the appropriate price in that it will be having the ability to determine current pricing on its products through the application of activity based costing. With traditional based costing, it may knowingly either undercharge or overcharge. An overcharge may scare away potential customers while as a blind undercharge may result to lose of potential revenue. This is because Activity based costing enables an organization determines the actual cost of a product. For instance, some organization offers complimentary products and services; however, upon the application of activity based costing they may realize that the overhead cost they pay out to fund the complimentary feature is a loss of the organization revenue. Therefore, adoption of activity based costing by Competition bikes Inc. will enable it to gain more knowledge as far as organizationà ¢Ã¢â€š ¬s finances and cost savings are concerned. With respect to manufacturing overhead analysis, six products were analyzed and their respective costs determined. Using the traditional based costing, the analysis showed a total off $ 641320 for titanium bikes. On the other hand, there was a total of $ 590320 when activity based costing was used. The traditional based costing for carbon bikes totaled $679830 while that of activity based totaled to $729985. The variation in cost totals could be an indication that there is possible overpricing of titanium bikes by the company and thus pricing higher than the competitor and making the company less of a competitor. By lowering of the price in order to compete better in the market, the company revenue could increase compared to that of the previous years (Accoutingexplained, 2013).Based on an evaluation of cost-volume-profit, complete the following: * Analyze the breakeven point for Competition B ikes Inc. with regard to sales units and sales dollars for both Carbon Lite and Titanium bikeIn order to avoid cases of making losses, organization uses cost volume profit analysis to determine future levels of operational activity. Break-even point is the point the total revenue equates the total fixed and variable costs. The organization does not make ether profit or loss. It is also therefore referred to as no profit, no loss or zero profit point. Breakeven is determined by fixed cost, sales and variable costs through the following formula; fixed costs/ unit sale-unit variable costs. Break even analysis is a critical tool used to study the relationship between fixed costs, variable costs and profit. It shows the likely time that an investment made will start to generate profit for an organization. It calculates the volume of produced at a particular price that will cover all costs. In this case, the focus is on the profit variations anytime there are sales volume, cost as well a s price variations. Cost volume profit comes in handy when an organization is planning its operating activity levels in order to find out the how much sales are required to obtain a given amount of profit. The primary cost volume profit formula is; (profit= total revenue à ¢Ã¢â€š ¬ total costs). The formula is further broken down into fixed and variable components; (profit = total revenue à ¢Ã¢â€š ¬ total variable cost à ¢Ã¢â€š ¬ total fixed costs). To determine the contribution margin, a formula; (total revenue à ¢Ã¢â€š ¬ total variable cost) is used but should be determined as per unit of production that an organization sales (selling price per product à ¢Ã¢â€š ¬ variable cost per product). Thus, the contribution margin of carbon Lite will be (1495 à ¢Ã¢â€š ¬ 1384 = 111) while that of titanium bike will be (900 à ¢Ã¢â€š ¬ 679 = 221). After determining the contribution margin of every unit produced, contribution margin ratio is arrived at through the following formula; (Prof it = Price for sold per product x by the quantity units sold à ¢Ã¢â€š ¬ total fixed costs = (Contribution margin per unit) x quantity units sold à ¢Ã¢â€š ¬ total fixed costs. therefore; (Titanium: 99,450 Carbon Lite: 27,750) while as Carbon Lite + 250 x 1495 1384 x 250 651,550; Total $778,750 $651,550 $127,200 ;$900 x $450 $679 x $450 $778,750Contribution Margin Ratio 127,200 / 778,750 = 0.163Contribution margin ratio refers to sales revenue above other variable costs. It is determined using the equation (contribution margin per unit = price per unit à ¢Ã¢â€š ¬ variable cost per unit, while the total contribution margin = total sales revenue à ¢Ã¢â€š ¬ total variable cost). As earlier stated, breakeven point is achieved when revenues are equal to total costs. By applying the cost column equation, organizations can determine the breakeven point for products and sales revenue. Competition bikes incorporated as well as other organization can determine th...