Essay on Color scope Case Management Accounting

1218 Words Nov 11th, 2013 5 Pages
Company overview
 Colorscope is a small vibrant firm in the graphic arts industry, trying to find a way to compete in a growing competitive environment in the pre-press printing sector, which is due to the new technologies coming to the market, that made a change the competitive position of the company.

The impact of the external environment
 Problem Identified:
 Lowering of the barriers to entry due to the cheaper technologies implemented in the market
 Advanced technology grinding down the quality-based competitive advantage.
 High competition from large national chains and small stand-alones
 Price pressures and loss of high margins, i.e. rent

Management Accounting

The Original Allocation:
The company faced
…show more content…
.79
592.79
1,185.57
1,185.57
148.20
296.39
592.79
592.79
296.39
148.20
592.79
148.20

Quality Control Total

Direct Material Costs
Revenue

$
604.25 $ 8,332.30 $ 5,400.00 $
$
690.57 $ 7,252.68 $ 3,500.00 $
$
690.57 $ 13,013.28 $ 4,500.00 $
$
345.29 $ 5,007.28 $ 1,800.00 $
$
345.29 $ 4,862.77 $ 1,500.00 $
$
517.93 $ 5,324.45 $ 1,500.00 $
$
431.61 $ 9,537.26 $ 3,300.00 $
$
517.93 $ 10,184.09 $ 3,400.00 $
$
690.57 $ 9,521.64 $ 3,200.00 $
$ 2,589.65 $ 39,554.03 $ 13,000.00 $
$
345.29 $ 5,024.86 $ 1,800.00 $
$
604.25 $ 6,304.71 $ 3,100.00 $
$
258.97 $ 5,611.54 $ 3,900.00 $
$
431.61 $ 6,129.47 $ 2,100.00 $
$
345.29 $ 5,842.38 $ 2,000.00 $
$
345.29 $ 6,159.54 $ 2,200.00 $
$
604.25 $ 6,983.17 $ 3,600.00 $
$
776.90 $ 9,424.76 $ 3,300.00 $
$
86.32 $ 1,606.68 $
600.00 $
$
86.32 $ 1,827.13 $ 1,000.00 $
$
258.97 $ 5,972.83 $ 2,100.00 $
$
431.61 $ 6,289.99 $ 2,500.00 $
$
86.32 $ 1,753.31 $ 1,600.00 $
$
86.32 $ 1,751.19 $ 1,700.00 $
$
431.61 $ 6,335.69 $ 2,200.00 $
$
86.32 $
553.24 $
200.00 $

9,600.00
9,600.00
23,000.00
12,000.00
11,000.00
11,000.00
23,000.00
22,000.00
20,000.00
50,000.00
7,800.00
8,000.00
8,000.00
9,000.00
9,800.00
11,000.00
11,000.00
20,000.00
2,000.00
1,400.00
8,000.00
10,000.00
4,000.00
2,000.00
12,000.00
-

17=Profitable

18=Profitable

10=Unprofitable
9=Unprofitable
8=Unprofitable
Profit (with rework) Profit (without customer rework) rofit (without error

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