Financial Analyses of Sales Points

Keyword(s):  
2017 ◽  
Vol 6 (1) ◽  
pp. 76-85
Author(s):  
Erin P. Jackson ◽  
Stefania Ciulla ◽  
Frederik Ehlen ◽  
Ayobami Ogunlana ◽  
Jess C. Dixon

In August of 2015, Felix Farmer received notice that he would be inheriting a large sum of money from his great-uncle’s will. Farmer is contemplating investing $50,000 CAD ($38,251 USD) of his inheritance in the parent company of his favorite hockey brand, Bauer. Performance Sports Group (PSG) is a leading manufacturer in the global sporting goods industry that is publicly traded on both the Toronto and New York Stock exchanges, and the parent of such highly successful brands as Bauer and Easton. This case study challenges students to calculate financial ratios, apply various other financial analyses to understand the financial performance of PSG, and complete a Porter’s (2008) Five Forces industry analysis as a means of deciding whether Farmer should invest a portion of his inheritance with PSG.


2020 ◽  
pp. 458-476
Author(s):  
Andrea Bassi ◽  
Louise Gallagher

Infrastructure projects are being planned and implemented around the world. These projects lead to economic growth and social development, but often unexpected side effects emerge. The problem is that financial analyses for infrastructure projects do not incorporate quantified economic assessments of social and environmental impacts. Equally, social and environmental assessments for infrastructure projects rarely qualify or quantify socioeconomic outcomes for investments in mitigation practices. Our analysis builds on a review of existing methodologies and tools to propose a method for jointly applying three modeling approaches for integrated economic and spatial planning. The results of case study of the Mekong Flooded Forest landscape shows the capability of the models to anticipate desired and undesired outcomes across social, economic and environmental indicators. This shows promising potential for better informing decision making for sustainability.


1993 ◽  
Vol 163 (S20) ◽  
pp. 33-39 ◽  
Author(s):  
John A. Henry

Concern over the cost of health care is playing an increasing role in Great Britain, but evaluation of benefit is generally inadequate. This is particularly true in the case of depression, for which the cost of drugs is 1.9% of the National Health Service pharmaceutical budget. Since differences in effectiveness between antidepressant drugs are difficult to demonstrate, quality-of-life studies may help to identify outcome differences. At present, the worst outcome of depressive illness - suicide - absolves carers from further costs. An assessment is needed which takes into account both the direct and indirect costs of depression; this should include the costs of investment into improving diagnosis. Even without financial analyses, it is clear that some cases of suicide can be prevented by prescribing less toxic drugs, but research is needed to investigate whether use of these drugs also reduces the costs of overdose.


Author(s):  
Steven Rogers ◽  
Scott T. Whitaker

Doug Cook, an MBA graduate, was wrestling with one of the most important career decisions of his life: Which one of three seemingly promising businesses should he acquire? Each acquisition was a viable opportunity, and each had potential to be a successful business. Cook, however, had heard numerous disconcerting stories about other entrepreneurs going through this process. He realized that until this time the biggest purchase he had made in his life was a $250,000 condominium in downtown Chicago. Acquiring one of these companies would require a financial and personal commitment greater than anything he had ever attempted. He felt a window of opportunity was closing. If he did not act now, he might find himself in the corporate world forever. Cook began by writing up a personal criteria list for his acquisition, then researching online and media sources for businesses for sale. Frustrated with that process, he hired a business broker. With the broker's help, Cook found three promising candidates from which to choose: Luxury Tassels, Inc.; Feldco Windows and Doors, Inc.; and Coyote Consulting Company. The (A) case includes income statements, pro forma forecasts, balance sheets, and organization charts for each company, in addition to Cook's financial analyses and valuation of each company. The (B) case features the letter of intent that Cook gave the owner of the company he selected. Ultimately he did purchase the company, and in the (C) case, Cook examines pathways to growing his newly acquired company.How to be entrepreneurial through acquiring a business The importance of establishing their own decision criteria regarding the type of company they would like to acquire How to research businesses for sale The issues in working with a business broker How to analyze financial statement in the context of buying the company How to make decisions and use financial analysis to support their decisions


2016 ◽  
Vol 22 (3) ◽  
pp. 269-297 ◽  
Author(s):  
James M. Wilson

Purpose The purpose of this paper is to describe and analyse a historic performance-based pay system used in 1803-1810 to reward Marc Isambard Brunel for his innovative engineering designs used in the Portsmouth Block Mills. This was used to ensure that Brunel would continue his work on the project once the design was complete to resolve any problems and make any desirable improvements to the machines and the system as a whole. Design/methodology/approach This research analyses archived correspondence between the project’s initiators: the Navy Board and Samuel Bentham along with the Admiralty as well as Marc Brunel. Basic financial analyses are applied to the historic cost and investment data. Findings The scheme was well designed and successfully kept Brunel involved in the implementation and operational phases of the project. However, there were numerous problems that delayed the project’s completion, thereby creating additional work for Brunel and also delaying and reducing his payments. Brunel was alienated by these developments. Research limitations/implications This research has exploited the archived data as fully as possible, and although there are no known deficiencies in the records, it would be desirable to have more complete and detailed information on the investment in, and operations of, the factory. Practical implications Reward systems should be designed and implemented so that events outside management’s and worker’s control should not disadvantage either group. Originality/value Detailed information about the operations and financial performance of an early factory are analysed in depth. These reveal how management and an innovative engineer interacted regularly over several years with numerous insights on their day-to-day relations.


1986 ◽  
Vol 6 (4) ◽  
pp. 23-33 ◽  
Author(s):  
Jesse W. Hughes ◽  
Raymond Laverdiere

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