Tag Archives: managerial accounting

How does the Toro Company’s product mix impact its profitability?

The Toro Company (NYSE: TTC) recently released its third quarter financial results for fiscal year 2024. (Toro has a fiscal year end of October 31.) Toro’s financial results were affected by its product mix across Residential and Professional segments. The Residential segment includes products such as lawn mowers, snow blowers, and smaller gardening equipment that […]

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How does the rising price of cocoa impact The Hershey Company’s variances?

In the spring of 2024, the cost of cocoa rose substantially. Within the span of 12 months, the price of tripled. This surge in price is largely the result of bean diseases that have destroyed crops on a vast scale in Ghana and Ivory Coast, which together supply more than half of the world’s supply […]

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How does shifting the sales mix at Ford Motor Company to more F-150 trucks affect Ford’s break even sales volume?

Ford Motor Company (FORD) sales jumped 31.5 % during June 2022 in the United States as compared to the prior month. Sales of Ford’s F-series trucks and the Explorer, Expedition, and Navigator SUV models drove the sales growth. According to a Bloomberg article (link) earlier this year, the F-150 Series product line is Ford’s most […]

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How would a nail-painting robot impact a hotel spa’s cost behavior and operating leverage?

Clockwork, a startup in San Francisco, has built a robot that paints nails in under ten minutes. This video shows the nail painting robot in action. The robot has a 3D camera with which it takes pictures of each nail to build a 3D map of the nail. Then the robot’s artificial intelligence system uses […]

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New! Constructing an Interactive Excel Dashboard project for introductory managerial accounting available

Note from Wendy: This case is the fourth of the four interactive Excel dashboard cases I created around the Jubilee Superstores data set – so if you have been following this blog, you have already seen the prebuilt dashboard in financial accounting project, the constructing a dashboard project for financial accounting, and the prebuilt dashboard […]

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New! Prebuilt Interactive Excel Dashboard project for introductory managerial accounting available

This new case has students use a prebuilt interactive Excel dashboard to analyze a company’s product contribution margins and segment margins. This dashboard is ready for students to use; students will view a tutorial video about the case, read the instructions, and use the Excel dashboard to answer the case questions. The case will take, […]

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What are the relevant costs for AMC’s decision to offer to rent its theatres for $99?

The pandemic has greatly impacted movie theater operations. Some theater locations have been forced to close. Major film releases have been delayed or moved to a streaming platform. Moviegoers have been reluctant to share indoor space with strangers. All those factors have contributed to a challenging year for movie theaters. In response to the pandemic, […]

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How will the change in Chipotle’s sales mix due to the pandemic impact Chipotle’s profits?

Digital sales for Chipotle Mexican Grill Inc. (NYSE: CMG) grew 216.3% in the second quarter of 2020, accounting for 60.7% of sales for the quarter, as the effect of the pandemic for the entire quarter sent customers to online options rather than dining in. Many digital customers opted for delivery, viewing it as a safer […]

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Using Collaborate Ultra to deliver class live online? Here’s help….

Are you faced with teaching live online for the first time? Does your school have Collaborate Ultra? Collaborate Ultra is an excellent tool for teaching live online – I have used it every class day for a few years now. You can be up and running with Collaborate Ultra in about an hour. I have […]

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Announcing a new blog for data analytics cases, Accounting is Analytics!

Exciting announcement! Three of us have created a blog site called “Accounting is Analytics.” This site houses data analytics teaching materials (cases and instructional material) for introductory accounting. We (Wendy Tietz, Jennifer Cainas, and Tracie Miller-Nobles) develop cases for Excel, Power BI, and/or Tableau that are suitable for introductory accounting classes. All materials are free […]

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