Prior to 1996, Supply Chain Strategy used by lucent technologies was adequate because Asian customers were away from order processing and manufacturing activities. All the orders were placed with AT&T, processed in New Jersey and then placed with factory for production in Oklahoma City. From there, the parts and subassemblies were shipped to staging center in California. So, Shipments to Asian customers were made directly from the United States. Asia was only related with supplying parts along…

basis accounting, revenues are simply recognized when cashed is received no matter when and how the services were performed or goods delivered. -In accrual basis accounting, revenues are recognized when they are realized/ realizable or earned in cases of: +Persuasive evidence of an arrangement exists +Delivery has occurred or services have been rendered +The seller's price to the buyer is fixed or determinable +Collectibles is reasonably assured. -Revenues are not recognized at the time of…

1 SIPPICAN CORPORATION CASE ANALYSYS 20229 Cost Management System 2 Executive Summary  Company Overview  Accounting method  Production process  Activities performed  Q1. Should Sippican use a contribution margin approach? Explanation  Q2. Capacity cost rates for resources  Q3.  a. Revised costs and profits  b. Product costs and profitability analysis with the new allocation method. Cause of the shifts in values.  Q4. What actions should the management take to improve…

The following report is based on the joint venture between Alcatel and Lucent Technologies becoming Alcatel Lucent. The initial company Alcatel, is a French based telecommunications company that attempted to expand to the United States for market growth/ potential in 2006. The actions taken, implemented in Alcatel Lucent not being able to meet its objective to make a foot print in the U.S market and economy, however the opportunity for the company is available if it can find a method to beat the…

Business Case Study - Lucent Technologies Executive Summary Lucent Technologies is a global leader in communications and software development. This report briefly overlooks its evolution, its achievements since its inception and its mission and targets. Born as a result of a spin-off of a unit of AT&T and relying on Bell Laboratories for its innovations, Lucent has expanded and grown at a tremendous rate in a very short time. Introduction Lucent Technologies…

-27- Lucent Technologies, Inc.—Revenue Recognition Lucent Technologies designs and delivers networks for the world’s largest communications service providers. Backed by Bell Labs research and development, Lucent relies on its strengths in mobility, optical, data and voice networking technologies as well as software and services to develop next-generation networks. The company’s systems, services and software are designed to help customers quickly deploy and better manage their networks and create…

Executive Summary This memorandum is intended to communicate the deferred tax issues of Lucent Technologies Inc. on the basis of analysis of the veracity of the situation according to the reporting framework’s guidelines to anticipate unfavorable implications that had been resulted due to poor performance of the company over the past years. The Financial Accounting Standards Board (FASB) is the recognized body for making pronouncements as Generally Accepted Accounting Principles (GAAPs) in the…

Report for Lucent Technologies Background Lucent’s history goes back to the 1875 invention of the telephone by Alexander Graham Bell. It’s one of the three companies which were separated from AT&T’s restructure. Lucent was organized into four units, the largest of which was Network Systems. It provided networking systems and software to local and long distance telephone companies and cable companies. It was the marker leader for switching systems. The Switch Solutions Group(SSG), which made the…

WEEK 5 / ASSIGNMENT 1 Case Analysis: Nantucket Nectars PRO’s & CON’s Tom Scott and Tom First founded Nantucket Nectars in 1990 as a small side-business on Nantucket’s Straight Wharf. A peach fruit juice drink that Tom First discovered while visiting Spain inspired him and his partner to embark upon the journey of building their juice company. After only six years, the two entrepreneurs built a business that was generating $29,493,000 per year in revenue and $969,000 in EBITDA. With remarkable…

Lucent Technologies supply chain in Asia had many issues back in1996 and once it became independent from AT&T; some of which were long lead times, high cost, high inventories, poor technical support for local Asian operations and its customers. This was a consequence of the historical supply of Asia from the United States. The establishment of local Asian facilities was only as an entry mean to the Asian market. Even though the facilities provided some high-level assembly and test, the supply chain…