Yogurt Vi (pronounced vee) is a frozen yogurt restaurant with several locations in Ohio. Customers will select the flavor of frozen yogurt they want and fill their cup from the self-serve machine with the desired amount of the frozen yogurt. Next the customer will proceed to the toppings bar, where they can select from a […]
Continue reading
Tag Archives: managerial accounting;
What would the payback period be for a robotic arm used by McDonald’s for food preparation?
June 14, 2016 
0 Comments
A variety of robots were featured at the 2016 National Restaurant Show that could be used for a variety of tasks in restaurants. These robots are being introduced at the same time that we are experiencing an on-going debate in the U.S. about the merits of a national minimum wage of $15 per hour for […]
Continue readingHow does replacing employees with ordering kiosks at Panera change its break even point?
May 3, 2016 0 Comments
During 2016, Panera Bread Company (PNRA) is building ordering kiosk centers in its cafes. These ordering kiosks will allow customers to browse nutritional content of its menu items and will allow for personalization of menu items. Panera has stated that wait times will be shortened and order accuracy will be improved by using this new […]
Continue readingWhich is healthier from a cash flow standpoint, Sears or Wal-Mart?
April 26, 2016 0 Comments
Sears Holding Corporation (SHLD) announced in April 2016 that it would be closing 68 Kmart and 10 Sears stores during the second half of 2016. The stores it is closing have not been profitable for Sears and it is looking to improve profitability with the closures. Similarly, Wal-Mart Stores, Inc., (WMT) announced in January 2016, […]
Continue readingHow much in sales does Boswell’s Beanery need to break even for its booth rental costs at a home and garden show?
March 15, 2016 0 Comments
Boswell’s Beanery is a locally-owned specialty food product company in Northeast Ohio that has been in existence for over thirty years. Its products include flavored coffees and teas, dips, dressings, sauces, and seasonings. The company attends a variety of craft and other shows throughout the year and sets up a booth at each show to […]
Continue readingWhat quality costs will Mars incur from its recall of Snickers candy bars?
March 8, 2016 0 Comments
The US chocolate maker Mars, one of the world’s largest privately-held companies, issued a voluntary recall in 55 countries for Snickers bars, Milky Way minis, and some other candy bar varieties that were manufactured in a Dutch factory between December 2015 and January 2016. A red piece of plastic was found in one Snickers bar […]
Continue readingHow will zero-based budgeting impact Unilever?
March 1, 2016 0 Comments
Unilever is a multinational consumer goods company headquartered in Rotterdam, Netherlands, and London, United Kingdom. Some of its major brands in the U.S. include Dove, Hellman’s, Lipton, and Ben & Jerry’s. The company is organized into four main divisions including Foods, Refreshment (beverages and ice cream), Home Care, and Personal Care. Despite reporting better than […]
Continue readingWhen the chocolate used in Cadbury Creme Eggs was changed to a less expensive chocolate, what variances would have been impacted?
February 23, 2016 0 Comments
A Cadbury Creme Egg is an egg-shaped chocolate candy that weighs about 35 grams, or a little more than 1.2 ounces. It is filled with a white fondant and a smaller amount of yellow fondant, meant to mimic an actual egg. (Fondant is a type of sugar syrup.) In the U.S., Cadbury Creme Eggs are […]
Continue readingWould the owner of the PNC Arena where the Carolina Hurricanes play hockey be better off financially if the arena were to shut down?
February 16, 2016 0 Comments
The Gale Force Holdings Limited Partnership owns both the Carolina Hurricanes (a professional hockey team) and the PNC Arena where the Hurricanes play. A recent news article stated that the Carolina Hurricanes owner lost $1.3 million in operating the PNC Arena for the fiscal year ending June 2015 (Forbes, Mike Ozanian, “Carolina Hurricanes Owner Lost […]
Continue readingAt Lululemon, how can sales be up while gross margin is down?
January 28, 2016 0 Comments
Founded in 1988, Lululemon Athletica Inc. (LULU) is an athletic apparel company headquartered in Canada. Lululemon has helped to popularize the ubiquitous yoga pants in the U.S. While it has experienced some sales declines due to a recall of yoga pants in 2013 for being too sheer, Lululemon has revamped its product line to update […]
Continue reading
Accounting in the Headlines 