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Color scope Case Management Accounting Essays

Satisfactory Essays

Company overview  Colorscope is a small vibrant firm in the graphic arts industry, trying to find a way to compete in a growing competitive environment in the pre-press printing sector, which is due to the new technologies coming to the market, that made a change the competitive position of the company. The impact of the external environment  Problem Identified:  Lowering of the barriers to entry due to the cheaper technologies implemented in the market  Advanced technology grinding down the quality-based competitive advantage.  High competition from large national chains and small stand-alones  Price pressures and loss of high margins, i.e. rent Management Accounting The Original Allocation: The company faced …show more content…

Management Accounting 16=Profitable Allocation of Overheads Job Job Preparation 61001 61002 61003 61101 61102 61201 61202 61203 61204 61301 61401 61402 61403 61404 61405 61501 61502 61601 61602 61603 61701 61702 61801 61901 61902 62001 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 295.29 221.47 516.75 295.29 295.29 295.29 516.75 442.93 442.93 1,107.33 369.11 295.29 295.29 295.29 295.29 295.29 295.29 516.75 147.64 147.64 295.29 295.29 73.82 147.64 369.11 73.82 Scanning $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Assembly 3,212.30 2,409.22 4,015.37 1,606.15 1,606.15 1,606.15 3,212.30 3,413.06 3,011.53 13,049.95 1,405.38 1,907.30 2,007.68 2,208.45 2,007.68 2,108.07 2,007.68 2,609.99 501.92 501.92 2,007.68 2,007.68 501.92 501.92 1,907.30 100.38 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Output 3,034.89 2,745.85 5,419.44 2,167.78 2,023.26 2,312.30 4,191.03 4,624.59 4,191.03 18,064.81 2,312.30 2,312.30 2,456.81 2,601.33 2,601.33 2,818.11 2,890.37 4,335.55 722.59 794.85 2,818.11 2,962.63 794.85 867.11 3,034.89 144.52 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,185.57 1,185.57 2,371.15

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