Siemens Electric Motor Works

• In 1993 cost of goods sold being 90% of sales and 9.6% gross profit of sales. Company’s lack of ability to manage inventory and lack of cash forced them to order from more expensive (12-15%more) warehouse than steel mills.

| Jonathan Archer and Zefrem Cochrane are employees of the Rugged Trucks Company, a light truck division of Gigantic Motors Corporation.

Many car companies made over two and a half million trucks for the military. General

Question 1: Using budget data, how many motors would have to be sold for Waltham Motors Division to breakeven?

Yes it was justified since revenues went down to $398,708 in 1984 from $447,461 in 1982. Which means that they were using less their machinery which causes less wear and tear to the machinery justifying an increase on the useful life of the asset.

In the UK factories the capacity utilisation was only at 60% which meant they were not using the

Purchased plant for good price…with new equipment and deleted marginal product lines as they expanded nationally

Since beginning 40 years ago, Pleasure Craft INC. has been successful in both the domestic and international marketplace. Currently producing two products, snowmobiles and personal watercraft, both of which have become mature markets and thus giving little room to grow, two options have been determined to further the growth of Pleasure Craft INC.. First being to start production on outboard motors. This option allows Pleasure Craft INC. to remain in a familiar market, utilizing current contacts and sales tactics. The second option draws upon Pleasure Craft INC.’s experience with small

→ about 65% of revenues from sale of individual products; customized products represent 35% of sales

In addition, since ACE is willing to invest in the necessary machine and guarantee at least 100 engines per month, working with ACE would reduce cost of labor to disassemble and repair damaged casting, and disruption cost as well as maintain quality and ensure number of machines required

been profitable every year since 1932, and sales had increased every year since 1955. In 1984, the

1. What is the competitive situation faced by Wilkerson? The critical product in term of market competition is the pumps of Wilkerson Company. The pumps are Wilkersons major product line with a production of about 12,500 units per month. Pumps currently have the lowest gross margin among all products, because competitors had been reducing prices on pumps and Wilkerson adopted its prices in order to remain competitive and to maintain the volume. 2. Given some apparent problems with Wilkersons cost system, should executives abandon overhead assignment to products entirely by adopting a contribution margin approach in which manufacturing overhead is treated as a period expense? Our conclusion is, that they should not adopt

The overall 8 percent growth in sales and revenues were accomplished in a year when end markets in the United States were weak. Considering that North American dealers took machine inventories down $1.1 billion in 2007, the sales story is even more impressive. For the year, sales and revenues increased $3.441 billion —$1.271 billion from higher sales volume including $775 million from the acquisition of Progress Rail, $932 million from improved price realization, $890 million

th century they had operations throughout 31 countries of the world. In 1978 Company had financial loss of US. $262.2 million .

market share of General Motors fell from 28.2% in 2000 to 17.6% by 2014. The other two of the Big