Report For Good Dog Supply Company
Report for Good Dog Supply Company [ Note: To complete this template, replace the bracketed text with your own content. Remove this note before you submit your paper.]
Report for Good Dog Supply Company [ Note: To complete this template, replace the bracketed text with your own content. Remove this note before you submit your paper.] Investor Report for Good Dog Supply Company Timothy Weaver Good Dog Supply Company 1 Southern New Hampshire University Introduction [Outline your company’s business and your vision for its future.] [Introduce the company and its business. What is your vision for the future of the business? What do you hope to achieve? Where do you see the company in five years or ten?] Purpose [Explain the purpose of the report and what you hope to convey about the company and its financials.] [What do you plan to communicate, and why should your investors pay attention? In other words, try to persuade your investors that the accounting information you are about to share is important.] Methods and Approach [Explain some management accounting methods you used to determine your costing strategy, evaluate your financial information, etc., and explain how these methods support the mission and vision of the company.] [Briefly describe how your report and the data it represents adheres to industry standards and the AICPA code of ethics. In other words, why should your investors trust that you are delivering accurate financial data and that your decision-making process has been ethical?] Financial Strategy [In this section, review your original business plan and costing strategies. Remove this note before you submit your paper.] Costing System [Outline why the job order costing system works best for your business. Explain in detail the use of job order costing for this business. Be sure to compare and contrast the various costing systems you learned about in this course as part of your defense.] Selling Prices [List the selling price you chose for each product.] [Explain and defend the selling prices you established for each product. Why did you choose these prices? Be sure to reference your cost-volume-profit analysis in your defense] Contribution Margin Milestone Two - Contribution Margin Analysis COLLARS LEASHES HARNESSES Sales Price per Unit $ 20.00 $ 22.00 $ 25.00 Variable Cost per Unit 9...60 Contribution Margin $ 10.90 $ 9.90 $ 10.40 [Share and explain your contribution margin per unit. How did you arrive at these numbers? Be sure to reference your cost-volume-profit analysis in your defense.] Target Profits Milestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price $ 20.00 $ 22.00 $ 25.00 Fixed Costs $ 4,028 $ 4,028 $ 4,202 Contribution Margin $ 10.90 $ 9.90 $ 10.40 Break-Even Units (round up) 370...00 $ 369.57 $ 406.90 $ 404.01 Target Profit $ 300.00 $ 400.00 $ 500.00 Break-Even Units (round up) 397...00 $ 397.06 $ 447.31 $ 452.08 Target Profit $ 500.00 $ 600.00 $ 650.00 Break-Even Units (round up) 416...00 $ 415.44 $ 467.51 $ 466.51 [Specify the break-even points you determined for achieving different target profit levels. Then, explain and defend the target profits you selected for each area of your business. Be sure to reference your cost-volume-profit analysis in your defense.] Financial Statements [This section is designed to have you assess your financial performance to date. Remove this note before you submit your paper.] Statement of Cost of Goods Sold Milestone Three - Statement of Cost of Goods Sold Beginning Work in Process Inventory 0 Direct Materials: Materials: Beginning 0 Add: Purchases for month of January $ 20,000 Materials available for use 20,000 Deduct: Ending materials 4,000 Materials Used $ 16,000 Direct Labor 8,493 Overhead 3,765 Total Costs $ 28,258 Deduct: Ending Work in Process Inventory 0 Cost of Goods Sold $ 28,258.33 [Compare the actual cost of goods sold over the last month and evaluate the company’s performance against the budgeted benchmarks. Are the numbers close to what you expected? Interpret the performance and explain what happened.] Income Statement Milestone Three - Income Statement Revenue: Collars $ 400 Leashes 440 Harnesses 500 Total Revenue: $ 1,340 Cost of goods sold 28,258 Gross profit $ 29,598 Expenses: General and administrative salaries $ 2,450 Depreciation 165 Rent 700 Utilities and insurance 600 Scissors, thread, and cording $ 1,200.00 Loan 550 Total Expenses $ 5,665.00 Net Income/Loss $ 23,933.00 [Based on your income statement, logically interpret the business’s performance against the provided benchmarks. Did the company do as well as expected? Explain what happened.] Variances Milestone Three - Variance Analysis Data for Variance Analysis: Budgeted (Standard) Hours/Qty Budgeted (Standard) Rate Actual Hours/Qty Actual Rate Labor 160 $ 16. $ 16.50 Materials 600 $ 9. $ 10.00 Variances for Collar Sales Variance Favorable/ Unfavorable Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate $ 320.00 Unfavorable Direct Labor Rate Variance (Actual Rate - Standard Rate) x Actual Hours $ 90.00 Unfavorable Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price $ 546.00 Unfavorable Direct Materials Price Variance (Actual Price - Standard Price) x Actual Quantity $ 594.00 Unfavorable [Illustrate the variances observed between the planned and actual values for the direct labor time and the direct materials price for collars. What changed?] Significance of Variances [Share a summary of your variance analysis. Were the variances favorable or unfavorable?] [Evaluate the significance of the variances. Are the variances favorable or unfavorable? What does it mean? Explain whether and how your evaluation will affect your budgeting and planning decisions for the next month or quarter.] References [Include any references cited in your paper in full APA format. Don’t forget to include in-text citations as well.] Worksheet: Dissecting a Theory and Its Application to a Case Study Most theories can be dissected and analyzed. All theories will tell you something about their focus or unit of analysis. A theory will identify its major or key concepts. It will also point to the definition of the problem and its cause. This then guides how the social worker assesses and intervenes, because the theory will also articulate the role of the social worker and how change occurs. Basic Assumptions of the Theory Directions: For each section, respond in 2 to 3 sentences to the following prompts. Where relevant, provide citations to support your claims. Name of theory The name of the theory is system theory. It shows the relationship of a whole thing with its components. Name of theorist The theorist is Ludwig Von Bertalanffy. He came up with the theory from 1940 to 1950. He made the first publishment of the approach, which outlined the fundamental laws of the system. What are the major assumptions of the theory? The primary assumption of the system is that complex systems are comprised of subsystems, and the subsystems determine the operation of the complex system. The interaction between the smaller systems makes up the complex system. What are the theory’s key concepts? The critical concept of system theory is that a whole thing does not exist independently, but it summits its parts. It shows a comparative study of smaller systems concerning the other larger systems that are more complex. What is the theory’s focus or unit of analysis? A system theory analyses the perception of seeing phenomena as a whole thing but not the summation of its parts. It focuses on the union and the relationship of these parts to constitute one whole thing. What is the theory’s overall explanation for the cause of problems? System theory explains that a problem brings about the cause of a problem in the whole system in one part or component of the system as the parts. This is because it is the interaction of these small parts or subsystems that result in the existence and well-being of the whole thing. Application to a Case Study