A collaborative network is a network consisting of a variety of autonomous actors (e.g. enterprises, organizations and people) that collaborate to better achieve common or compatible goals. A collaborative network starts with a contract and then the collaboration partners conduct business as described in the contract. Before engaging in such a collaboration, partners need to reach an agreement ...

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and ...

Performance Data envelopment analysis Managerial efficiency Profitability efficiency A two-stage approach in data envelopment analysis (2S-DEA) methodology is used towards decomposing a typical two-stage operation process of general insurance companies, which is conducted in a single operation involving intermediate. Specifically, we evaluate the managerial efficiency and profitability efficien...

5-1 Blue Ridge Manufacturing (Activity-Based Costing for Marketing Channels) 5-2 Columbo Soft-Serve Frozen Yogurt: Using Activity Based Costing To Assess Channel/Customer Profitability Required: 1. Briefly summarize Colombo’s competitive environment and General Mills’ strategy in response to that environment. 2. Using the ABC analysis, determine new segment profitability statements. 3. Based on...

Several existing mechanisms for order processing, such as Available-to-Promise (ATP), Materials Requirements Planning (MRP), or Capable-to-Promise (CTP), do not really include simultaneous capacity and profitability considerations. One of the major issues in the incorporation of profitability analysis into the order management system is the determination of relevant costs in the order cycle, an...

This paper uses a sample of 180,738 tax entities from the full Australian Tax Office (ATO) tax return data to investigate the determinants of profitability. The sample of Australian tax entities are averaged over the period 1994/95 to 1996/97. Analysis is carried out at a 3 digit ANZSIC level of classification. Using simple regression techniques the analysis suggests that size of entity is posi...

This study analyzed the economics of feeding dried poultry droppings as supplement in ram production. Gross margin analysis and profitability ratio was used to analyze the data collected. The result of the budgetary analysis revealed that highest total cost of ₦5292.98/ram was incurred, highest total revenue of ₦7565.40/ram, highest gross margin of ₦3272.41/ram and highest net farm income of ₦2...

Companies producing customized products tend to increase the variety of their product portfolio, in order to fulfill the demand of their customers and align their strategies with those of competitors. However, the profitability of product families may vary greatly. The purpose of this paper is to develop an operational method to analyze profitability of Configure-To-Order (CTO) products. The op...