Anwar Aluminum Works

內容大綱
The plant manager of an aluminum alloy production plant is faced with capacity constraints and must determine which of two new speciality orders to take on. Both orders cannot be filled simultaneously.<br><br>Students are asked to: (1) perform an industry size-up of the global metals industry and its subset, the aluminum industry; (2) perform a business size-up of the company's current operations; (3) determine the pros and cons of accepting each customer order; (4) calculate the projected contribution margin rates for each product order; (5) analyze, using differential analysis, each customer order and (5) make a decision as to which order to accept.
學習目標
The case is best served as an introduction to short-term decision-making. Students will be expected to draw upon their managerial analysis tools, including industry and corporate size-ups, unit contribution and contribution margin rate, and differential analysis. The case may be used as the bridge between unit contribution and differential analysis. The case illustrates the limitations that exist when making decisions based on margins and it requires students to learn about the usefulness of relevant cash flow analysis as a decision-making tool.
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