cma case

Copyright 2006 The Society of Management Accountants of Canada All rights reserved. No part of this manual may be reproduced in any form without the permission of the copyright holder.

firm Tower Brook Capital Partners. Some strengths of the company are its great pricing and excellent

My name is Lakesha Godwin and I am the CUA Case Manager for Miracle Choice.

needs. As of December 31, 2016, the firm has a cash and short-term investment balance of $417.7 million

Using $8.50 as the variable cost provided at the bottom of the case study and using $39.95 as the retail selling price as compared to $23.97 as the wholesale selling price (60% of the retail price), ServiSoft will realize a contribution margin of $31.45 with the retail distribution channel versus $15.47 with the wholesale distribution channel.

They start the company with a total of 2300 shares holding a cash value of $72000. The following financial statements summarize the current financial position of Marion Boats:

1. A specific action I would take would be to try to control the sudden increase in turnover experienced by CCUA. Therefore, I would recommend that both data processors and computer analysts are given a pay increase to stay in tact with the current market value pay. This would possibly help retain the employees they currently have in these positions if they are given higher salaries that measure up with the market value pay. Besides, by critically evaluating the positions in an organization and soliciting feedback from your staff, it is highly possible that employers can uncover the sources of turnover and make your organization a place where people want to work (Capko, 2007).

Content that exceeds the length limits is not considered in the assessment of the response. Note that the words and numbers in any text box, table or object in the body of the report are included in the word count.

In our institution, the outcome scores were only measured at before surgery, 6 months and 2 years post-surgery. Due to multiple reasons, outcome scoring was not done beyond 2 years. The follow-ups after 2 years were mainly to see if patient develop any new complaints which to be addressed upon.

The patients were evaluated at 1, 3, 6 and 12 months, then every 6 months thereafter for complications. The follow-up period ranged from 0.3 months to 92 months and 12 patients were lost to

Financial: WFM has amassed nearly $900 million in cash & cash equilivents. With liquid assets of such magnitude, WFM is in a unique position to enhance it’s growth.

Pricing - we will mark up at least 20%, because we need to give our employee salary and store fee, sometime in holiday we will have discount.

As of November 23, 2007, the company has been notified that the following persons had interests in 3% or more of their issued share capital.

(*) costs and percentages based on industry standards, are subject to negotiations with the artist, manufacture, distributor and retailer.

percentage of total cost is labour cost and processes are highly variant (Kostakis et al.,