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Kumar Sweets: Product Profitability Analysis
內容大綱
By October 2014, Kumar Sweets was a successful sweets company in Kurukshetra, Haryana, India, well-known for Indian sweets made using a Kumar family recipe that had been passed down for generations. The company’s success was largely due to the continued efforts of its founder and head, but the founder’s eldest son sensed that something was wrong with the firm’s operations. Although revenue had increased over the years, the business had not been able to realize the expected profit. Since its last product expansion effort in 2011, Kumar Sweets’ profitability was lower than it had been in previous years; the founder and his son wanted to find out why, because they had hoped to pursue geographic expansion. Kumar Sweets needed to implement appropriate actions that addressed its existing problems as soon as possible.
學習目標
This case is ideal for students at the undergraduate and graduate levels. After using the case, students should be able to do the following:<br><ul><li>Apply the cost driver accounting system.</li><li>Choose and consider the pertinent factors in calculating the cost driver rate.</li><li>Analyze the profitability of each product through application of the appropriate costing method.</li><li>Identify opportunities to optimize processes and resources (e.g., labour and equipment).</li><li>Understand and apply capacity cost rate in product profitability analysis.</li><li>Formulate a strategy to ensure competitiveness in the market.</li></ul>