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What is the justification for adding an environmental perspective to the Balanced Scorecard?
Observe between the environmental benefits category and the environmental cost category?
Prepare a partial environmental financial statement, divided into benefit and cost sections for 2005, 2006, and 2007.
In the cost section, classify environmental costs by category (prevention, detection, etc.). Evaluate the changes in environmental performance.
Upon examining the cost data produced in Requirement 1, an environmental engineer made the following suggestions:
Explain why a manager might wish to include product use and disposal information in the assessment of environmental performance.
Express the environmental improvement strategy as a series of cause-and-effect relationships expressed as if-then statements.
Evaluate the sustainability performance of each firm. Which do you think is closer to the concept of sustainable development?
Compute the contribution margin ratio. Using that ratio, compute the additional profit that Cutlass would earn if sales were $25,000 more than expected.
Compute the break-even point in units using conventional analysis. Compute the break-even point in units using activity-based analysis.
Define the term break-even point. Explain why contribution margin per unit becomes profit per unit above the break-even point.
Define the term sales mix, and give an example to support your definition.
Define the term margin of safety. Explain what is meant by the term operating leverage. What impact does an increase in the margin
What is the contribution margin for one arm-band carrier? How many arm-band carriers must Mello-Tote Company sell to break even?
How many air purifiers must Olmos Company sell to break even? If Olmos Company sells 85,000 air purifiers in a year, what is the operating income?
How many vases must be sold to break even? If Glass-Works wants to earn $130,000 in profit, how many vases must be sold?
What is Head-Gear's break-even revenue? Suppose Head-Gear wants to earn before-tax operating income of $153,320. How many units must be sold?
What is the break-even point (rounded to the nearest dollar) for Lauterbach Corporation for the current year?
Prepare a graph that shows the trend in total quality costs as a percentage of sales since the inception of the quality improvement program.
What can be said about the productivity program? Calculate the price-recovery component. What does this tell you?
What is productivity measurement? Explain the difference between partial and total measures of productivity.
Identify the technically efficient input combinations. Explain your choices. Which of the two technically efficient input combinations should be used?
Compute the profit-linked productivity measure. By how much did profits increase due to productivity?
Calculate the change in profits attributable to productivity changes. Calculate the price-recovery component. Explain its meaning.
Compute the increase in profits attributable to increased productivity. Calculate the price-recovery component, and comment on its meaning.