Giberson's Glass Studio Case

1004 Words5 Pages
Wei Chen
Giberson 's glass studio case

Background Giberson is a skilled glassblower whose business is a bit confusing.他的作品几乎每天都在他的工作室,他的产品卖得相当好。 He works in his studio almost every day, and his products are popular and unique.他正在考虑扩大自己的产品线,或自定义,一种订单,客户要求他做,在过去,但他却没有这样做还。他目前生产的纸镇,玻璃杯,图案的眼镜和花瓶。 He currently produces paperweights, tumblers, patterned glasses and vases. 他正在考虑扩大自己的产品线,或自定义,一种订单,客户要求他做,在过去,但他却没有这样做还。 He is considering expanding his product line, or taking on custom work (one of kind orders) as customers have asked him to do this in the past, but he has not done so as yet. 平均而言,他至少有一两个星期积压的订单。Because of the product cost mess he has no order in management.
Issues
他意识到他的价格太低,但他的产品的艺术性质,使得难以根据任何需求或与同类产品相比,系统的评估价格。He
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-35
Travel and entertainment----------------------------------------------------------------------------------------75
Insurance-----------------------------------------------------------------------------------------------------------90
Taxes and licenses------------------------------------------------------------------------------------------------45
Repairs and maintenance---------------------------------------------------------------------------------------25
Rent-----------------------------------------------------------------------------------------------------------------175
Utilities and telephone-------------------------------------------------------------------------------------------60
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Miscellaneous------------------------------------------------------------------------------------------------------50
Monthly total: $815
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Yearly total: 815x12= $9780

Total gas used cost 10 months: $1000x10=$10000
Deprecation last year Truck: 8500/5=$1700
Furnace and ovens: 5000/2=$2500
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Gas tanks and equipment: (3000+400)/8=$425
Total deprecation: $4625
Truck loan interest per year: 205x36-6000=$1380
Total fixed costs: 9780+10000+4625+1380=$25780

Last year income statement Total

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