This thesis examines mathematical modeling as a means to improve profitability. The research is focused on studying supply chain cost drivers and their potential in regard to cost reduction in the automotive manufacturing industry, where the role of supply chain management is significant because of the capital intensive, fast paced, and high volume nature of the business. Hence, supportive tool...

This paper examines the choice between direct and absorption costing in a cost-based transfer pricing system for duopolistic firms competing with product market prices. Existing literature has shown that the adoption of an absorption costing system,which drives up the intrafirm transfer price, strategically dominates direct costing for the two firms, regardless of whether the transfer price is ...

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...

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...