The Customer Profit and Loss Account Essay
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The Customer Profit and Loss Account Essay
Revenues Less
M Net sales value
Costs (attributable costs only)
M Cost of sales (actual product mix) M Commissions M Sales calls M Key account management time M Trade bonuses and special discount M Order processing costs M Promotional costs (visible and hidden) M Merchandising costs M Non-standard packaging/unitisation M Dedicated inventory holding costs M Dedicated warehouse space M Materials handling costs M Transport costs M Documentation/communications costs M Returns/refusals M Trade credit (actual payment period)
The average customer A study by the consulting company A.T. Kearney sug- gested that the significance of customer-oriented costs is not their average value, but specifically how they vary by customer, by order size, by type of order and other key factors. Whilst the average cost per customer may be easily calculated, there may be no customer that incurs the average cost to serve. The need is to be aware of the customers at the extremes of the cost range because, on the one hand, profits may be eroded by serving them and, on the other, although high profit is being gener- ated, the business is vulnerable to competitive price-cutting. The table below shows an example of the range of values of some customer-oriented costs expressed as a percentage of net sales. This illustrates how misleading the use of averages can be.
Customer costs as a percentage of net sales
Low Average High
Order processing 0.2 2.6 7.4
Inventory carrying 1.1 2.6 10.2
Picking and shipping 0.3 0.7 2.5
Outbound freight 2.8 7.1 14.1
Commissions 2.4 3.1 4.4
Source: Hill, G.V. and Harland, D.V., ‘The customer profit centre’, Focus, Institute of Logistics and Distribution Management, Vol. 2, No. 2, 1983
Paragraphs on Discrimination
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In today’s workplace, it is less common to find overt or blatant examples of racism or sexism than it was 50 years ago. However, discrimination cases continue to be filed, and often these complaints contain the phrases disparate treatment or disparate impact.
In your post, discuss the following:
What is the difference between disparate treatment and disparate impact as they apply to employment practices?
What is the relationship between protected classes of people and the concept of disparate impact?
Provide an example of an employment practice that can be described as having a disparate impact, and include who would be affected by this practice.
In your opinion, how far has the U.S. workplace come in terms of reducing discrimination in its hiring, promotion, and other employment practices?
What further changes (if any) would you like to see?
The Customer Profit and Loss Account Essay
RUBRIC
Excellent Quality
95-100%
Introduction 45-41 points
The background and significance of the problem and a clear statement of the research purpose is provided. The search history is mentioned.
Literature Support
91-84 points
The background and significance of the problem and a clear statement of the research purpose is provided. The search history is mentioned.
Methodology
58-53 points
Content is well-organized with headings for each slide and bulleted lists to group related material as needed. Use of font, color, graphics, effects, etc. to enhance readability and presentation content is excellent. Length requirements of 10 slides/pages or less is met.
Average Score
50-85%
40-38 points
More depth/detail for the background and significance is needed, or the research detail is not clear. No search history information is provided.
83-76 points
Review of relevant theoretical literature is evident, but there is little integration of studies into concepts related to problem. Review is partially focused and organized. Supporting and opposing research are included. Summary of information presented is included. Conclusion may not contain a biblical integration.
52-49 points
Content is somewhat organized, but no structure is apparent. The use of font, color, graphics, effects, etc. is occasionally detracting to the presentation content. Length requirements may not be met.
Poor Quality
0-45%
37-1 points
The background and/or significance are missing. No search history information is provided.
75-1 points
Review of relevant theoretical literature is evident, but there is no integration of studies into concepts related to problem. Review is partially focused and organized. Supporting and opposing research are not included in the summary of information presented. Conclusion does not contain a biblical integration.
48-1 points
There is no clear or logical organizational structure. No logical sequence is apparent. The use of font, color, graphics, effects etc. is often detracting to the presentation content. Length requirements may not be met
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