Permalink Submitted by Trevor Strawbridge on Fri, The underlying issue here appears to be lack of regulations and hence less regard for workers well being before profit. Many of the accidents are attributable to poisonous or volatile gases.
The Kinkead Equipment Company Ltd. The Kinkead Equimpent Company Ltd. Template A or Template B? Variance analysis is used in order to identify differences between budgeted and actual performance of sales and production by taking a view on sales price, variable costs, volumes, fixed costs and at times the sales mix.
This is essential to all organizations, and especially those that have their own production facilities. In the case of The Kinkead Equipment Company Limited henceforth 'Kinkead'two templates are used for the variance analysis. Common between both the templates are the calculation of market size, market share, sales price, and variable cost variances for each product.
However, the first template henceforth 'Template A' also analyzes the variances in the sales mix for the company. Template A is the appropriate form of variance analysis applicable for Kinkead.
Kinkead produces goods in two product categories, electric meters and electric instruments. Both serve the same function for the customer, and hence, are substitutes.
Sales Mix variances are analyzed when the produced goods are substitutes, thus, template A would be the proper analysis format applicable to Kinkead.
There are four states in the matrix, Stars high growth, high market sharecash cows low growth, high market sharequestion mark high growth, low market shareand dogs low growth, low market share For Kinkead, they currently have two product lines; electric meters and electric instruments.
Electric meters are older technology, are still in regular demand and hold high volumes.
Electric instruments are a new experimental technology fulfilling the same purpose as electric meters, but in a more technologically advanced manner. Electric Meters have been identified as cash cows because they have higher market shareColin Drury, Management and Cost Accounting – Kinkead Equipment Ltd Kinkead Equipment Ltd.* This case was originally set in a specialty manufactuer of industrial.
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The Kinkead Equipment Company Ltd. Variance analysis is used in order to identify differences between budgeted and actual performance of sales and production by taking a view on sales price, variable costs, volumes, fixed costs and at times the sales mix.
Quote HSE " Success in managing major Hazards is not measured by the Occupational Health and Safety Statistics but by measuring the performance of critical systems used to control risks to ensure they are operating as intended..
This statement is a very powerful statement and i want to stand on the premise that it should form the basis of assessing . Fee Amount $ Filed by Burl Keith Scroggs, Janet Marion Scroggs (Kinkead, Bill) May 17 Receipt of filing fee for Voluntary petition (chapter 11)() [misc,volp11a] ().