is 0.3. Among three cases, the accountants use 1,650,000lbs, which isthe “most likely” sales projection and has the highest probability, to calculate the estimate of annual costof producing 10-in. and 12-in. pipe in-house.
Choosing the “most likely figure” seems tobe a good and right decision, but actually it is not. It would be simple and easy to calculate but it has problems that i
that reduce COGS, SG&A and R&D expenses or by strategies thatincrease value created through differentiation. On the other hand, increasing capital turnover can be achieved by pursuing strategies that reduce amount of capital necessary to generate every dollar ofsale. As the above figure shows, Inditex was successful in achieving relatively higher level of ROS and capital turnover. Thatisto sa
to see another point ofthe consumer market. According totheinterview and questionnaire, it is not difficult to find thatthere is a common prejudice about wearing underclothes thatthey always give people a rustic and old-fashioned image. Partly because of Korean tradition, lots of people have formed the thoughts that underclothes are for grandparents and it is really shameful tobe noticed by
and make their clients seceders.
- KTF increase marketing investment for SHOW public relations, andincreasing sales promotion that could be changed into illegal fund have a result aggravation in earnings
■ Lack of support exclusive using phone for WCDMA
- By 3 Generation service spread through its market, each mobile communication company advertises their goods. But WCDMA phone isbec
In 2008, Louis Vuitton just attained ISO 14001 certification for its Point-Neuf headquarters in Paris. To earn ISO 14001 certification, external audit is necessary. All the relevant costs including commission fee to audit agency, are traceable fixed costs because they will not be made without fashion and leather goods segment.
3) Perfumes and Cosmetics
- Set up cost for department of Quali