101:- Management Accounting1 -Case_study Topic
a eae sty sh Acecurcing
0
I Avid tre cram aad — launched on doth Mach,
4aqe iy be The pre fislio _Caesisted of _innplu
ome lets, 4 Coes. Cans as well a3 take home
|_cacks inctiturtion / ext ening kof earn 00s
| Lamahed on the. dlatfren of “Real milk. Tal toe Creaco’
cue hol fh 1s a tk nv avicl Hee tas png ress
of ite oredkicts al rh a Litive role
; b
Chewnal in 4998 and Kolkata ard De
ee Nationally 1 Das aenlled i A
I lin 1949
|
Shea! co H ike nals, :
| and achieved the Wo, fesition in thy
County This ensitiog ipa achietted ty 2d01 an it
Val Combinned ‘tn mrenmetn at Hie danl thls Hye eo nee a on {ee rea
oh tack ~ 6 of HID thee
3 Ian 2603+ ‘Compt
against.
dy hy
| AB? Bhone
| ‘Net onli has ih gastun at a _chenemenal gale
| Thut Was adda a last ey a Elavnuyre fo its
: a : Selection af
20.0 trad rete. Amul ha alias bastiq ht nee re
peoducts and came applies Ear ice crema
agit
=x Nan Qont Aru) inbemtipedl SiGeR fpr
& Pro lite Pecllotic wellness 16 am, which
| was a Piss iin “tnelia. This oF suaea
| fier oul PAT miabetin Delight 2 Diolife Piobioti
slellingss “tee creams. is Greater) fox the health
Conecints:
! Amuls evden bits ice cream! | seperclad ais
SuccessAil due tn +e lawge pronkel Share ite cans
oh tn _enpee esithin sim pened oF tw eclue
—to price _divemential. quality af sxedids and af
Conese the Wwrand name.ima “the arnnunk af expend tine factual
ca _fdtlenal tewmced on ae alt thutatle to a
qen thing!
th
aus of Cosh ac ss in _ohich |
m a,
Costs ceterrined pep unit Ae a ang? coceclict
in 4 neaala manufactining actiVity ts kino ag
Cost Sheet”
The pee ink cast Can he anerivedl ort abt
AWiding the fst) exqnon dite ie - ee Shoeluc
Pele Pacsenor len cage aml sheet Ys merle,
put whieh i |cast Sheet ae a Fallows:
“The Mai eblectives af
eto Pind feta) fast andl par wort cag.
| * To _Gralyae the Oxpences tacts on te cost
tint
| ompmn tive _cund\ycis.
pau each elem OF to
S Ri
tn_the total Costs
¢ Bas’§ Gan cet exraining alliing price
ee ee
ee
SS i| Commperniss Cast sheet :
]
= 1
Prdicalans ian est pex | "Rt |
[ cost brik
| Direc Matestal ps. Rs. J
rie ie
| en! kof Matesiall 1o00n0 10
i ae = e +
| Rao matertal 14, 60000 4
Den Pratt S000) dee |
snake oon 3
| Plaveitrs | Aso. ie Tal
obser linge lents 200000 i Ei
Siigene 8 co000 gag IE
Cup 450000 ns !
. uth mt 150000. 4 Pt
4 Sensornel Feat: £000 fee
I Warele 100000 a
i Cocoa Aono Ay — 2200000
I Corea 1 Rus Wisvo
Rain material concumal 02, Rue Ra84 0 |
! Dine ct \ahwunr ost. 99000 |
pect —\ayour 53 ana |
Paine ast 24 Su Lyguson
\ |— Dennng Die i
aaa Hes apoio 1 a
eee 9.0000 {ae
| reueennee {ro005 Le =
| -aiicor ines Sales G00o0 | ne a
Nareiahle,
| Abert “E5000 Ot
| Sunning expanées_of Sana =
aching =
| 0)
Anlorsk (Costy BOAT
ray .
Employed Grst love a 16
= Olhee S
ABasia Cons co pla _of taal —Receunctingy ———_—— =
Bee Ai nh ie ee Piheatea
peak ining tao Iau nasa. ee ai
CEE sabe Beinewmare fa
these eewienctinns to Larrea oo negates ao
tee celta sible. The Hivenizal alelecwmnés uel jhcosts ‘toy inculle the ‘costa assaitell lth the
| tanduckian es teenie eel
distaldion dads. ‘This = Infomation is used ecila |
patel line ese Césnvensely oe aban the entre
“produ Ying.
ae
VE al al ondeples ealea chanel cain the combined th He
niestea rsh -cpecitic tn tet channel’ tn alétenanive
15 en fit hile
ia eet nesta paunpilonstionras
totth —Ginely the comseny
olyesor des ln husicess : iW
{ “This —infasventiayae }4 ka craic oe C
I Corsstamers.Sn
is ve ole sal
Setanta at jhe _ enya tlin.”
eee ae teal
slefesved sotntuch Snstity —clamoge ta =the sires,
———}_sactaurting “ie
_* Concbeint. apalysiss= aie
“There — 18. _tysicalliy ot babteneck—-samecthere th —
Je the aanfettnt “Haat eta: Pee ameicl a PS greet tat
tee puclne’s carn sen eae Bic
: : pe ose
he Hee. “enyvetmty i toa tnonnced to syn fh
Sa sigan Fone xine 2 i =
\*\asianee cxalyeit 7
T Conger Qelunl matuWie agi eeraiace Nigh
cebu = Abele Aiselences—-nitating “aus Siich iLQiu | Shoat Net
Braver (OPA Ratlos-
© The enokit/iume “aritin , cobich ia alsa called
| the corbvibyrbtayy eck eominal — erin exeaest
the relation af conteibchinn fo cales and ~ Can. be
|| exmreegel 99 orcas.
oetio= Corte: burkion.
Sales, =
@ Siw =
Cortibedion= olen \roialle = Nerighle + Paofth. =
L oaxhi be ¢ 8‘ : =
Ar Rabio = Gales—Veoldble cost =
aales, =
@ the PV Ratio, whidn eciablishes the -welationshin bebuseets —
| colaitisa ancl dilate tof Vital imentdanre fom studying —
the paofitablity af! opesatian® af a brsineds Th reveale _—
: eeftech nin en Fi in the volume . =
9 Niher the PA) Robin meme vail! he the omit and _ —
[ones te Ph, Rain eae lll bo dhe pal .The ania — Gan lv
Ceti bubior
IF) Thexeasing the selling suing.
| 9) Seceing “Yoo Veriechle or marina) cael
4) ina the aloe miehine and selling reene_graitab
wcll for ichick tho 0A-Ralin the igh
|Poitie concer oP fy Rakin ta ales upefil to caleulats
‘the Imma’ even piv. the ati aj_a_givn Nltime. 0k
see. te ene —velume neque) teary tg (VE toi
wil the —Valunné of sales ssegtiived dn phoitifaiin Hae
seo gots if the _selliy pice Ie secure! ya
f i.
Specific pewentage,
BY Baealeeven Rink “CREP
| ; ‘
= — v1
' ea ent tothe oad chee Hy tela) tock ard
GA =e
i en pals — 1S the vanes of
tuhich reake ven pret!
“tants NY Sraaliies
Rewnie—Tetal crels— 0
Fatal crate Wariahle coats” 4 ive crcl
Go, bnenk—even pele Cy) eaiial
N= Eiked conte /(Price ear nil Veciable coals
fob a Bean pl
I len “\wsi inte the: fie
ex Senile Iwtnepemeles tye ably ta | cart the nelleom Se taeike ien. pte lx—lta Telpfl to
dt ne sr ce BEN, ‘
| pen ei as the pao ile, | infa can —be ee Lin renkinng
jiinentart —clecisiong “tn_business “Yea earngle ating Comet
| tive bila Sehtng wes cing Fox leat
ee ee nmin —to_the poltth - bn kweven omaljals [6 ex __
tool _detivi ct ‘hy gf sale hich
| voll) tnelude hts “vanlable and fied “cacts. Marenver. Guch :
cia _Coeilttabes the tnannden tisha. gue
| ran weed by. Sunline “the froin dural. in cas ‘the a.
heeok- eis pelt lie nbeue Tae eotingchad lenvina sxe Elening —
ates on the ped he resnaner fain use Sits nen ogee
takin uenicnd_slecision’. Henig Vihenedeto! Aiseontinus the yy
xtelich ot opel the. aheslisnn obettonioa ne even
neepales Hie prancluch to Tnemane dents © i
—Aecthes: ingot tang? OF the freak even oink isos
| Hs i iting the aeletimee of Flic!
ond __slefshle cosh. The Pied cast {sles with a mor op
ee [fede pecsainel and equipment: thexehy qesulbing int
tener break enink. toe inmoctande of —bresk ever
A civ = thendise.. conrat_he Menstry Pap auand —histvess — 5
7 Barwa, tne sosllaahltb ae eink pon onalyis ts —
ES aince and expert based on fchae_stone_atel-o oe
Tr athe toelt a uel fo alpine “ak manogemal
nakes “to. ostinvnte.
A hider ig 9 femal chebement of eabsimad,
g
lt
Nnntocl ini theta quale Fane “the business. mn
the revenues andl expenses.” ex an uptomhing peta!
Meanicn nf Budgets
0 v
Then one tons of sae bie oe fudged: fir
far _in a
| of
| be line bee p
Caspar for a_futtine peeled.atte
}
Span_af tinne ot
Phe actual vusnler oe
: fs
Sia) \aber yn the. period
if ey “ro¢h the Inalget
Lange team se nite Hin
n_ expenses | Snr Values
ennigh to estimale red
WPPioul Fra Yeats
getiee 429: ou oe
Tina the fob tne net
| foes ox sng jeaestmenda ~ aood ba -Coinpamy seals
athe tuidels axe
exoncted ae sek Suh _peafemnawre clue
a ected fan Sxciigh i Lo
ick
pet chert nee eer: Be aa 2
racks. se amma at
i
sel
[and “adjustments cm, made if neededdoch ings
J Buiclgehing ss
| Buclgehing is —“Uhe
buetiess exchivries ys estiablishity pe i % |
7 Doh Js. ee oF hel 5 sal = cle bala
| eka
sCetpaniy anal Cecevttin a.ean te ache ta—achieve thes —qpale
\
| ;
ate aa tpi
SSS pga Bee ears ndement
egiins mn and caming sh rath Ptobeysiiabce numbers
[that * they ssoarh da Smee lin the! nee
lp b ad ia eal pon “fo: othe. corneas 3 oS
;
a ere vet and discuss les
I. to anes +f hes
[tp es, red
ie - ele Bes Ae these Len. —tewm plans,& budget Fox =the Girlie Management —¢ays
= a i ihe
confenmance and intreede ‘th
hone oe
ee ea ac Seltt _ Selttry fiutiioe = Ts
jden “of ~ hon the Cam pam toe ota ae ee
lyin oagentiks Tha —
.,fheuy aay ees Btls and =
cleesnst atop june
sotth the cited —exfemennee peiedially ——
nell clnge the Compares ae athiesiing
thei —
tn imenmve the —
f ra its —102. Organizational BehaviourBehar im tne toes en tne — iewechion hee hoeen E
es end tna eect lant tints fase>w0e Could! 2
Kyou) — Hae, Agezertinont mf Mg Tay Stack neu) =
Cefigitta fo him hating on the setidton Teny?s
| chmartor 18 builtin his previo coon place @
=n ue which is. the. OP fran Company. A coms ze
ree capac ime ow nne |
ni ie oy ite dada Neal |
a AW Ca: uw ¢otel ze iad Tony te healing -
teweglel oy WG Coeenileutes emaauees hecame enuitous -
to too elvan ouhsthar anal_havlg able
gel ee ae wohic’ waa leads
them to clase Awetin oelws tn him. felng involed Inq
tails fave eect ables one’ ped frernance lin tng lis.hapelein, Aah ot mk and
jy Avelyn Nivas ey ators ena naa _,th taguce
Fs 4 A v :
<= qnila}20
| eythesiacms
|
Leb Satis Ration
I
—in tis ence use ceil eee ty lene a
ae Sinck fac a campany’ Camoamble 40 Orme)
I mipacy wich demite is Sailer, fen ea the cam ay,
| a
| 6 ma forfeit whlch depicts Wis satictictian en
T {
| tne conn pares ee company 1% clecentenlizen) whieh
{ Made managers Pees ty make thelr aan chai
Eee the bene ea the Company — cinal iene Is
Ha hapten tn Cammmauleatan that “pers noe)
renga. aan ee
att —einsnay Sheree Sadar nade a cldscee
Se ale ip a eet ag[Page No —
_ ae
(Page No.| |
, o wi _ would
Q2- | (nase ad en soa Mech Qive aT my 2 4a
| nis alle Susertal oooh by
lebeka SPS?
} ro. pein tpltin —beyele wend alee _nvalvtey
| wlaus —avkmales sJoednts amrcuint a trenk
and no Creedom JoP dectsinn _tnatid e@Pod the
chasncar of Mie. Tany _athict is built is hi
Revilla ie ES
“pon Stack hi EL hauling
os. Atest he alaild edit fa the new
" dt
ath i Burch Hh une
Hine tn by ahip we ¢ gain 4 GNsary atmapadne,
suaaed
ag
Or second 5h could _Blod 4 hed Joh lag Am
Abelha Company) dhich «0 sth n
Qa thee my aca be a aifPoxence
SNe} Cara fern r and these’ will ol &
tne stn hermyse 0 eine nat jy contin) tin
malndcin, fampewone and = accept shabs abe}
Semvanes eritiians and pseragtians Ap ae
ile career herause _\ike gees oi ith “Iniaa — ogee
een) In haste =f
Gents Jn dt fone sein El aust Vet in
PeenSnn * —aoal An! perce nective come tines on a)
(eis hated Rate aly ie Awe maln fore |
Of is fyrilities mis haved 6 Wwe orecees of
Ave pean suction, hasling the Same wi'ston which |
inepicas soci employee ovnd made Ahem —p20u0 )
ee iso tacludes hau the Lompanay J
bee atment fo—emplayees taal cls pects of ined nace:
pene!
=Satt oy mei — as an leccerbial) |
assek at!
— COM pac.102 Cent ——
Asaipnment Auechions
fa
Bia | ean the leer lle co — mpatintinn Behan —_ 3
| These ate rnajee milel: or Fnac exganizadian —y'
| Bebovladies x
LV Pudsemibie Models 5
Se cme ek ee ee
) Briscoe Models -
2) Cal\enia) matelg,
DA dormchic Meelole,“he Custodial -rhedels_nmfialy Focuees on the
finandlal awowed aspects of berg emplayccl_by thee
taxa fala
nthe \asla oe this model Ts €lonam|c.
: ay
ofien Eee) inseruinity cad _finstadon tase) Fo Saou
fsa —atsutlthey look hs nppmave | thebr
* Bene the etm yn ais to cojnttiaha tee palin aed
he=pne Collogial qade) ie bneod crmmd —-teamnisons—
= as: aalle n
Ck
| the med). me toasis of fhiG nmol! is pactnership
1 fa Hf 3 7
—|___see_rallégial model ts quite obhedive_'n maahinatie
ee
a ee analng: all '
th :
ivorichinn as Vey be_competite forks,"
4
7 Hee 4 {i
lahamalories and -eimilat wawk “statin.suppentive minde) thas. ct tlinachech Bante
panes OLE OF AupRsR TIVE REI ATsoNcHs PS”
Tht ‘pati. of this —raeele!__'s_leaslenship wth oy
wnanag.ertal sclentatlon af aungart . Tne Succi
— ei a Sr epal o or roth
Moroaroent . saith dice aloof leadexshin foay_4n
aa i ‘ ;
emi t sont helpal ox “arac anole Capaclives
and_echi load oft whieh tea have the Capable
=hy in_copeplionare cats tne apals of the. exe aniz atin.
|
spais roseel tae edne Sof the ay clagica) reece _
i the ip Subals fey@..2_| “Concert. of Tahari _Winalin ig an —efPective techat
SS ee —impanve ivi ication _skilla”
Discuss with sutioble: examele
nsuler Tehort udindsa is a —pauehelogical ‘tool fol =a
16 ones hehaviots os well at the eelaton shi sith _athers, —
1timeuqh —Fezolhack or cliseln stine . th o Ate mech
—_— | sfective chive means of! cel analjela bi aaaiaesine the ethers —
Spares least Bo ope thas ete aa
| 4) Model
| 2) Nees! £
Ban
ZY enecninebion§. aren xesull of facts. a
unlmndh by oneself echout — pimeel? alana saith ‘the
[eds noo or urlWnoott sah cthexs
| Tea het cet stot thie woolel, let 114 99
‘ 0, at
e Hopnas-
“The _oatina ore _open _crnea sepa
@heinds _eventfihing —__
ich is ic ny is ns beani® on nub
and ether tna.th jycludes person ie aaa
i Hs atee hee eta
negative. Meio da thes bn saves tee” penn Knee |
unauieve af ft F
* Parade += : i
“Ti jo on buble coed —thich le ae
te She _gesan alone te. his feeling ona a
¢ Usknaon Rows
on Te of fea SppactunttierSSS
jp iene
| the Jaherri —wsinaloiy ehrotumaes agen
And. ee Kaithi
uersatieh
Steen Tis enhances —
3) Applicat in Bris inoas: = L
L joa aa 5s
| swlations aod wags
es
Se ee
Asie MO the company andthe Gactamesa,~
Hhe, “Toh atnds gealldes oc “sith, the foure guadhests i
—|___- La ie see the svar a = tadifiying ©
the business veledions dng thie made s-Be = Seas
res aia Fee\Wnark fern ies Gal, a
——{—ael_inaahng —abect the — competi pride gi
1 a Bet “te any a ——
Be 2 ae ae
digsam _adeve
- pe homo Sene—de_pecneast—olth Bak
Trndation ead
burl ee eat siete on
There fore the amon ization 1 1 ‘
sag pees tilts ene Aexsifiy thts hewn andluets
v
Oe y —
2
—— feedead Covel ia\ inderpersan aelations persona forge invent. —_|
Rees
= i e Coneluisians— —_
fs Sell Kony thot ail tie fam quadeads
i dinain + fi —
j—O\xe unig hut in _tosiiniain faneparern and cemlial
omeatlons usithin a beam, i to eave go mates:
othe eon oe te npn oe
Fe etal eiscstles baba. tae eel _—
s sith ena exganiaation by _enall I ian, Aptia! ASeSiig the —
Lscnpe oP pth
ae et| Thi “ait wahene A
|| 1 *, ,
Come together andl ia lesen box 2:
| oink scent
| csiyen by dix dese 4
wnembers one Aicemeeh — vatth “tneter behavior, sahioh ig —_——
tn he acterted tay all _roembers —__Aeron ensaguestves of fy Posing singe inelude arhias
snl understanding oP i eomics atnness, dolermining |
be d#am_1S _soing ts he apanizal aad ashe sail
Ss
j Ic ay
O ahtaisae fie hats “Iemtal at mada Chedeer
ea a ana discilons of wile se Sounces call! iu
ate Rene tne genie fs use -
This _Is_ the singe it te _linaling —gqesip_seanbas
oe ee ee=H Th there jaa. disnete
a. ap ibs Cott pain
Grasp lendenchin Jey merlot s lark the
teaet herscoe pect 4h noemling Stop
his ts he hime when the pop becom 128. neal cdled L
|
A this stone the mitmale Ais cS ppolip members
| achiveh alae “the ales, chile and exqmlence thet. each}
Lynembe: bnings tn the gasup. Sense, nf belanging ness ‘ :
| etablchel and one evi setnain Focused oh the —gaatip’s
Pxepase, awn
| one 0 oe
| fesned inthe th
This ts the 4
la
Members _h¥e Flexible \echenele pend and fuel each
toss l| This stag e phe —conB —
i uaualy a oie fede ak is Sueest
18 uel Gh : : ; ea
ll-ed ft 1S Stn Ze weet 2 .
Nand Hhe- temen) es nem hee axe movling FP tn diffexert
A tretians.
I This tao: loka ot the beam from ty exper
tie = lhe , ‘ cn
_| pentive of handing a Heim Hresecial the Gataiyal
pe ee 3 a ;wommasbatins!ciulme ts a eytlen of shoneal_sntanips
pea gl by_-cnembyssstris _omanizalional_cultuwe listing fshes—
| Aye camaro abion fam ch x ations. t=
| 5 cmavizatisnsl callie 15 a Seto —Strteel Values
_ at ingarbe alien mevthers have reganellng othe — Binctionig —
ord existence nf -thél> eogamiva tian. ——Ee
[| and Rick tals spent pusiness_—allaan— Fox — tana
1 ane Bie "d] Places hex? you tale anisk, ve
Chutnres, of aehrans cme higher
| Sone gee feec _inna\atinas
|
|| eran [—_syperpiatie ateame help ging —bebter
I ontestpatian wesults as. compared tr inafivldteel _
effrats 7 :
: eee
ee ecli j— yng —themmceliee_orscl Hndn doexatins -
. Noche uncelee’Land. — bw ts _deal_soith Henan the eoeqoin tral |
gucessfal 4
|-ow 14, Asing busin. anodes
TP alegaitg el in extbeent Se eee sea ences |
! 2 dsing ce ee oe ove. PE naa eclee in ned cae head
| 05 “the stay te la business Cechein.Jna i
The —_faclose Wreck oe print ime vetock jn “ne
Crealiah ef an esganization’'s cult me. include founders? 5as lende onal infuluedee neck tee of Values tpTy pes of é =Alplubionan| or te Benatar)
# Steuchime
=p
3k Rererre) sistem,
- * Processes
|e face
9S Th = 0 1:
| z
chante
URE Se = 5 on
|| = 8 2.
a Vefrrezim= Charge beromes minting.
—_.Eykt singe is a olanned cnaanizational[ce esta, 4 Sb oP omen.
© wet? 4 sislon af choy aes
t
|» communicate, the sitsin af change. }
|
I x
| + Emme thers fo ack ari “tne wislan. I
,
«Plan ond cxeate Shari = tex: atin.
© cengdilelate impaatementis and praciute shill oose charge
aH 0
1
%
I
i— Rinewea ~Gelectiveg —Pemrephion — a
+ | Tendency + SelectNeh) internet Wha one ecee on
J | Hee nesia Reape tndeveate Ty Aground. expenence an.)
4 | attthides
i 6 Rerdige at t Inclination net neice —
: ; oe “ toe set ssapldly merle —upgaacles that aan =
ong.
Fee instance an eduerin frou, have 4 enect love
| since tray Oe ane cided ho tn buneh pastiality The ed uardme
| pvedneke tive wwndershidis pari aehievement . =
“ec —oaain, the seebaly” went sen the _echionrommnt: ofhe ee
a tale’ EPH ee
2 a
Tendency bo dlaet) 1 genes. inmpnelon abut an n=
indivichial onthe ‘usa af a Engle chanacherietta.
a np eed the nines nl
patie allie manner lp _uhich individualg
——sescighes— Ane alela—ahaut—semebedy tat they hve _—_—
— [eral aii gela Cant ads’ act 2
Ee ht cee eee
[ns ‘ cl a
eee Sl
su Neen The Commer fete alludes 6 “the inelinaHan une oe ae
ane to Buea Whe wed janes leneact can
| do male dleciclans aha Fete) ae thing. the
‘