# Tashtego Essay

1452 Words 6 Pages
CASE STUDY
Tashtego

Advanced Topics in Management Accounting and Control

The purpose of this paper is to analyze the economic situation of the company Macedonian Shipping and give a recommendation whether the company should use the motor vessel Tashtego as a freight tender beween Dar-es-Salaam and Zanzibar in East Africa or as a tapioca ship between Balik Papan and Singapore in the East Indies.
Fundamental to all these considerations are measurement issues. Financial measures, in particular, cost measures, are needed to evaluate alternate strategies on whether to introduce a new product or service line, to determine the appropriate sale price and the consequent market position for the firm’s product.

Question 1)
“Contribution”
Tashtego: Portage (4500*0.14*2.5 = 1575) + (4500*0.2*1 = 900) = \$ 2475
Large vessel: Portage (12500*0.14*3=5250) + (12500*0.2*1*2=5000) = \$ 10250.

Costs for Lighthouse at both ports has to be summarized:
Tashtego: Lighthouse 73 + 126 = 199
Large vessel: Lighthouse 73 + 2*126 = 325

In Singapore the portage and lighthouse costs for large vessels has to be considered double (x2) as big ships called at Balik Papan have to stop twice at Singapore.
As only ships exceeding 8000 tons burden were to be assessed \$ 2.000 no costs for Special Assessment for Tashtego have to be considered.

Summarizing these figures we get the total trip costs for a roundtrip for each vessel.
Adding the bunkering costs (fuel costs) which are (\$ 0,73*960 miles)= 700,80 and (\$ 1,27*960 miles)= 1219,20 we get the Incremental trip costs for one roundtrip for the Tashtego and for a large vessel.

3. Incremental trip costs of a roundtrip | | | TASHTEGO | | | | | BP-SP Tapioca | SP-BP goods | Roundtrip | Trip costs | | | | Portage dues/ton/day in port | 0,14 | 0,20 | | Portage dues | 1.575,00 | 900,00 | 2.475,00 | Lighthouse | 73,00 | 126,00 | 199,00 | Special Assessment | 0,00 | 0,00

## Related Documents

• ###### Moby Dick Essays

for anyone who threatens the great white whale. The crew grew worried knowing other men died coming up against Moby-Dick. Later another harpooner, Tashtego, begins to drain oil from a sperm whale's head and he suddenly falls into the head, which begins sinking into the ocean. Queequeg jumps into the ocean, cuts into the head of the whale and saves Tashtego. The crew's bad luck continues. Pip, the Pequod's cabin boy, goes crazy from being left behind temporarily on a whaleboat. The ship also comes upon…

Words: 779 - Pages: 4
• ###### Essay The Importance Of Fedallah And His Men

attempts to do many things in Moby Dick including breaking down racial barriers with many races, but it seems that, on the Pequod, the Asian sailors are the most discriminated against; after all, the crew have no problem with Queequeg, Daggoo, and Tashtego but when Asian sailors are seen on the ship it is a big issue and do not treat them the same as other races.…

Words: 1339 - Pages: 6