Accounting homework Assignment
Round 3 – 2021 Sim ID Z78284_3
High Level Overview Team Name Andrews Baldwin Chester Digby Erie Ferris Average
Sales $32,811 $88,921 $52,645 $84,940 $51,587 $49,512 $60,069
Profit $4,641 $10,036 $2,435 $9,206 $3,457 $3,760 $5,589
Contribution Margin
36.9% 31.7% 27.9% 31.9% 29.6% 35.1% 32.2%
Emergency Loan $0 $0 $0 $0 $0 $0 $0
Stock Price $17.76 $34.80 $17.26 $36.80 $18.21 $18.66 $23.92
Market Share 9.1% 24.7% 14.6% 23.6% 14.3% 13.7% 16.7%
Research and Development Use the Customer Buying Criteria, Product List and Perceptual Map to help you design products for your customers and analyze where your products are positioned relative to your competition.
Customer Buying Criteria
Low Tech
Customer Buying Criteria Importance
Price $15.00 – $35.00 41%
Age 3 Years 29%
Reliability 14,000 – 20,000 Hours
21%
Positioning Performance 6.3 Size 13.7
9%
High Tech
Customer Buying Criteria Importance
Positioning Performance 9.5 Size 10.5
33%
Age 0 Years 29%
Price $25.00 – $45.00 25%
Reliability 17,000 – 23,000 Hours
13%
Perceptual Map
Performance
S iz
e
0 2 4 6 8 10 12 14 16 18 20 0
2
4
6
8
10
12
14
16
18
20
Product List
Name Pfmn. Size Reliability Age Revision Date
Able 6.3 13.7 17300 1.7 22-May-2021
Baker 6.5 14.1 19800 3.1 8-Mar-2020
Bold 8.1 10.9 22400 1 6-Sep-2021
Cake 5.8 13.4 17000 2.4 7-July-2021
Cent 6.8 12.3 20000 0.7 7-May-2021
Daze 6.6 13.6 19000 3.1 8-Jan-2021
Dabble 9 11.3 22000 0.9 17-Oct-2021
Eat 6.4 13.7 16500 2.4 23-June-2021
East 6.2 12.8 17000 0.8 16-Mar-2021
Fast 9.3 10.4 22000 1.5 11-Oct-2021
Feast 8.9 10.9 22000 0.6 23-May-2021
Marketing Look at each segment to assess how your products fit in the market. View how many units each product sold and their projected sales, and compare your product’s price, promo & sales budget to the competition. The Customer Satisfaction Score tells you what your customers think of each product.
Name Price Units Sold Potential
Sold Stock Out
Sales Budget
Customer Accessibility
Promo Budget
Customer Awareness
Customer Satisfaction
Able $35.00 729 724 No $1,000 28% $1,000 78% 12
Baker $33.40 1,579 1,566 No $1,350 47% $1,350 84% 28
Bold $42.35 99 105 No $1,350 47% $1,350 54% 1
Cake $26.20 1,432 1,420 No $1,025 42% $1,025 60% 25
Cent $39.20 107 152 Yes $1,025 42% $1,025 47% 5
Daze $34.00 1,410 1,398 No $1,450 46% $1,450 90% 26
Eat $28.60 1,097 1,088 No $875 37% $875 53% 20
East $34.00 230 231 No $875 37% $875 42% 6
Fast $44.00 24 24 No $1,275 19% $1,500 93% 0
Feast $44.00 1 1 No $1,275 19% $1,000 46% 0
Low Tech Segment
Buying Criteria Importance
Price $15.00 – $35.00 41%
Age 3 Years 29%
Reliability 14,000 – 20,000 Hours 21%
Positioning Performance 6.3 Size 13.7 9%
Demand Information
Market Size 6,708
Units Sold 6,708
Growth Rate 10%
Market Share
Andrews (10.9%) Baldwin (25%) Chester (22.9%) Digby (21%) Erie (19.8%) Ferris (0.4%)
Name Price Units Sold Potential
Sold Stock Out
Sales Budget
Customer Accessibility
Promo Budget
Customer Awareness
Customer Satisfaction
Able $35.00 208 197 No $1,000 27% $1,000 78% 7
Baker $33.40 249 235 No $1,350 61% $1,350 84% 6
Bold $42.35 559 580 No $1,350 61% $1,350 54% 26
Cake $26.20 188 178 No $1,025 40% $1,025 60% 7
Cent $39.20 152 218 Yes $1,025 40% $1,025 47% 13
Daze $34.00 262 248 No $1,450 66% $1,450 90% 7
Dabble $45.00 624 593 No $1,450 66% $1,450 60% 30
Eat $28.60 150 142 No $875 34% $875 53% 6
East $34.00 239 236 No $875 34% $875 42% 10
Fast $44.00 681 647 No $1,275 54% $1,500 93% 33
Feast $44.00 420 459 No $1,275 54% $1,000 46% 29
High Tech Segment
Buying Criteria Importance
Positioning Performance 9.5 Size 10.5 33%
Age 0 Years 29%
Price $25.00 – $45.00 25%
Reliability 17,000 – 23,000 Hours 13%
Demand Information
Market Size 3,732
Units Sold 3,732
Growth Rate 20%
Market Share
Andrews (5.6%) Baldwin (21.6%) Chester (9.1%) Digby (23.7%) Erie (10.4%) Ferris (29.5%)
Production All information related to your Production department decisions is below. View your product costs compared to the competition, and assess the capacity, automation, and utilization levels of each product.
Name Primary Segment
Price Material
Cost Labor Cost
Contribution Margin
Units Produced
Inventory Automation Next Round
Capacity Next Round
Plant Utilization
Able Low Tech $35.00 $10.83 $10.24 36.9% 1,188 251 3.0 1,100 109%
Baker Low Tech $33.40 $11.41 $10.96 30.7% 1,980 153 4.5 1,150 200%
Bold High Tech $42.35 $17.03 $11.41 33.8% 693 35 4.0 450 200%
Cake Low Tech $26.20 $10.59 $8.64 25.2% 1,690 163 6.1 1,000 200%
Cent High Tech $39.20 $13.60 $9.86 39.2% 260 0 4.5 350 200%
Daze Low Tech $34.00 $11.74 $10.79 29.7% 1,939 395 4.2 1,150 177%
Dabble High Tech $45.00 $17.37 $11.25 36.4% 795 181 3.2 500 160%
Eat Low Tech $28.60 $10.69 $9.03 28.1% 1,493 375 5.6 950 167%
East High Tech $34.00 $11.62 $10.60 33.2% 475 7 4.0 500 183%
Fast High Tech $44.00 $18.58 $9.22 35.3% 842 326 4.0 950 89%
Feast High Tech $44.00 $17.67 $10.65 34.7% 422 2 4.0 600 143%
Finance View high-level financial overviews – income statement, cash flow statement and balance sheet – for each company in your industry. Below, you can see how each of your products contributed to your profitability.
Income Statement
Andrews Baldwin Chester Digby Erie Ferris
Sales $32,811 $88,921 $52,645 $84,940 $51,587 $49,512
Variable Costs $20,697 $60,752 $37,954 $57,810 $36,291 $32,145
Fixed Costs $4,223 $10,038 $8,376 $10,327 $7,607 $9,252
Other $0 $84 $216 $7 $123 $174
Interest $605 $2,293 $2,277 $2,345 $2,138 $2,038
Taxes $2,550 $5,514 $1,338 $5,058 $1,900 $2,066
Profit Sharing $95 $205 $50 $188 $71 $77
Net Profit $4,641 $10,036 $2,435 $9,206 $3,457 $3,760
Cash Flow
Andrews Baldwin Chester Digby Erie Ferris
Cash from Operating $795 $7,564 $3,541 $110 $789 $1,907
Cash From Investing $0 ($9,300) ($10,880) ($3,340) ($8,700) ($7,400)
Cash from Financing ($5,000) $453 $4,348 ($1,864) $2,918 $3,805
Net Change in Cash ($4,205) ($1,284) ($2,991) ($5,094) ($4,994) ($1,688)
Starting Cash Position
$11,453 $19,430 $14,399 $15,438 $9,839 $9,184
Closing Cash Position
$7,248 $18,147 $11,408 $10,344 $4,845 $7,496
Balance Sheet
Andrews Baldwin Chester Digby Erie Ferris
Current Assets $15,309 $29,925 $18,893 $31,496 $16,681 $20,418
Fixed Assets $11,160 $26,905 $28,176 $24,424 $27,813 $23,320
Total Assets $26,469 $56,830 $47,069 $55,920 $44,495 $43,738
Current Liabilities $2,089 $15,062 $9,877 $17,142 $9,639 $11,814
Long-Term Liabilities $5,061 $11,858 $13,849 $9,894 $12,682 $9,609
Total Liabilities $7,151 $26,920 $23,726 $27,036 $22,320 $21,423
Total Equity $19,318 $29,910 $23,344 $28,883 $22,174 $22,315
Total Liabilities & Equity
$26,469 $56,830 $47,069 $55,920 $44,495 $43,738
Product Financials
Able Total
Sales $32,811 $32,811
Variable Cost $20,697 $20,697
Able Total
Fixed Cost $4,223 $4,223
Net Margin $7,891 $7,891
Other (Fees, Writeoffs) $0
Interest $605
Taxes $2,550
Profit Sharing $95
Net Profit $4,641
Round 3 – 2021
High Level Overview
Research and Development
Customer Buying Criteria
Low Tech
High Tech
Perceptual Map
Product List
Marketing
Low Tech Segment
Market Share
High Tech Segment
Market Share
Production
Finance
Income Statement
Cash Flow
Balance Sheet
Product Financials
