소개글
[관리회계] 다이아몬드 쇼핑몰 블루나일(Blue Nile) 비용구조 분석(영문)에 대한 자료입니다.
목차
1.Introduction of the company “Blue Nile”
2.Key Concept of Chap.5
3.Merchandiser VS Manufacturer
4.Strategy for success
5.Cost Structure Analysis
6.Potential Risks + Controlling Activities
7.Conclusion
본문내용
Type of
fixed cost Definition Example from the case of Blue Nile
Committed fixed cost A cost that can’t be significantly reduced for short periods of time without making fundamental changes Costs associated with being a publicly traded company
Discretionary fixed cost A cost whose total dollar amount varies in direct proportion to changes in the activity level Marketing costs
Customer intimacy - understand and respond to individual needs of the customer
Operational excellence - deliver products and services faster, more conveniently, and at a lower price
Product leadership - higher quality products than our competitors, outweighs the others in terms of importance