The Customer Profit and Loss Account Essay
Order ID |
53563633773 |
Type |
Essay |
Writer Level |
Masters |
Style |
APA |
Sources/References |
4 |
Perfect Number of Pages to Order |
5-10 Pages |
Description/Paper Instructions
The Customer Profit and Loss Account Essay
Revenues Less
M Net sales value
Costs (attributable costs only)
M Cost of sales (actual product mix) M Commissions M Sales calls M Key account management time M Trade bonuses and special discount M Order processing costs M Promotional costs (visible and hidden) M Merchandising costs M Non-standard packaging/unitisation M Dedicated inventory holding costs M Dedicated warehouse space M Materials handling costs M Transport costs M Documentation/communications costs M Returns/refusals M Trade credit (actual payment period)
The average customer A study by the consulting company A.T. Kearney sug- gested that the significance of customer-oriented costs is not their average value, but specifically how they vary by customer, by order size, by type of order and other key factors. Whilst the average cost per customer may be easily calculated, there may be no customer that incurs the average cost to serve. The need is to be aware of the customers at the extremes of the cost range because, on the one hand, profits may be eroded by serving them and, on the other, although high profit is being gener- ated, the business is vulnerable to competitive price-cutting. The table below shows an example of the range of values of some customer-oriented costs expressed as a percentage of net sales. This illustrates how misleading the use of averages can be.
Customer costs as a percentage of net sales
Low Average High
Order processing 0.2 2.6 7.4
Inventory carrying 1.1 2.6 10.2
Picking and shipping 0.3 0.7 2.5
Outbound freight 2.8 7.1 14.1
Commissions 2.4 3.1 4.4
Source: Hill, G.V. and Harland, D.V., ‘The customer profit centre’, Focus, Institute of Logistics and Distribution Management, Vol. 2, No. 2, 1983
Paragraphs on Discrimination
Home>Human Resource Management homework help
In today’s workplace, it is less common to find overt or blatant examples of racism or sexism than it was 50 years ago. However, discrimination cases continue to be filed, and often these complaints contain the phrases disparate treatment or disparate impact.
In your post, discuss the following:
What is the difference between disparate treatment and disparate impact as they apply to employment practices?
What is the relationship between protected classes of people and the concept of disparate impact?
Provide an example of an employment practice that can be described as having a disparate impact, and include who would be affected by this practice.
In your opinion, how far has the U.S. workplace come in terms of reducing discrimination in its hiring, promotion, and other employment practices?
What further changes (if any) would you like to see?
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Content (worth a maximum of 50% of the total points) |
Zero points: Student failed to submit the final paper. |
20 points out of 50: The essay illustrates poor understanding of the relevant material by failing to address or incorrectly addressing the relevant content; failing to identify or inaccurately explaining/defining key concepts/ideas; ignoring or incorrectly explaining key points/claims and the reasoning behind them; and/or incorrectly or inappropriately using terminology; and elements of the response are lacking. |
30 points out of 50: The essay illustrates a rudimentary understanding of the relevant material by mentioning but not full explaining the relevant content; identifying some of the key concepts/ideas though failing to fully or accurately explain many of them; using terminology, though sometimes inaccurately or inappropriately; and/or incorporating some key claims/points but failing to explain the reasoning behind them or doing so inaccurately. Elements of the required response may also be lacking. |
40 points out of 50: The essay illustrates solid understanding of the relevant material by correctly addressing most of the relevant content; identifying and explaining most of the key concepts/ideas; using correct terminology; explaining the reasoning behind most of the key points/claims; and/or where necessary or useful, substantiating some points with accurate examples. The answer is complete. |
50 points: The essay illustrates exemplary understanding of the relevant material by thoroughly and correctly addressing the relevant content; identifying and explaining all of the key concepts/ideas; using correct terminology explaining the reasoning behind key points/claims and substantiating, as necessary/useful, points with several accurate and illuminating examples. No aspects of the required answer are missing. |
Use of Sources (worth a maximum of 20% of the total points). |
Zero points: Student failed to include citations and/or references. Or the student failed to submit a final paper. |
5 out 20 points: Sources are seldom cited to support statements and/or format of citations are not recognizable as APA 6th Edition format. There are major errors in the formation of the references and citations. And/or there is a major reliance on highly questionable. The Student fails to provide an adequate synthesis of research collected for the paper. |
10 out 20 points: References to scholarly sources are occasionally given; many statements seem unsubstantiated. Frequent errors in APA 6th Edition format, leaving the reader confused about the source of the information. There are significant errors of the formation in the references and citations. And/or there is a significant use of highly questionable sources. |
15 out 20 points: Credible Scholarly sources are used effectively support claims and are, for the most part, clear and fairly represented. APA 6th Edition is used with only a few minor errors. There are minor errors in reference and/or citations. And/or there is some use of questionable sources. |
20 points: Credible scholarly sources are used to give compelling evidence to support claims and are clearly and fairly represented. APA 6th Edition format is used accurately and consistently. The student uses above the maximum required references in the development of the assignment. |
Grammar (worth maximum of 20% of total points) |
Zero points: Student failed to submit the final paper. |
5 points out of 20: The paper does not communicate ideas/points clearly due to inappropriate use of terminology and vague language; thoughts and sentences are disjointed or incomprehensible; organization lacking; and/or numerous grammatical, spelling/punctuation errors |
10 points out 20: The paper is often unclear and difficult to follow due to some inappropriate terminology and/or vague language; ideas may be fragmented, wandering and/or repetitive; poor organization; and/or some grammatical, spelling, punctuation errors |
15 points out of 20: The paper is mostly clear as a result of appropriate use of terminology and minimal vagueness; no tangents and no repetition; fairly good organization; almost perfect grammar, spelling, punctuation, and word usage. |
20 points: The paper is clear, concise, and a pleasure to read as a result of appropriate and precise use of terminology; total coherence of thoughts and presentation and logical organization; and the essay is error free. |
Structure of the Paper (worth 10% of total points) |
Zero points: Student failed to submit the final paper. |
3 points out of 10: Student needs to develop better formatting skills. The paper omits significant structural elements required for and APA 6th edition paper. Formatting of the paper has major flaws. The paper does not conform to APA 6th edition requirements whatsoever. |
5 points out of 10: Appearance of final paper demonstrates the student’s limited ability to format the paper. There are significant errors in formatting and/or the total omission of major components of an APA 6th edition paper. They can include the omission of the cover page, abstract, and page numbers. Additionally the page has major formatting issues with spacing or paragraph formation. Font size might not conform to size requirements. The student also significantly writes too large or too short of and paper |
7 points out of 10: Research paper presents an above-average use of formatting skills. The paper has slight errors within the paper. This can include small errors or omissions with the cover page, abstract, page number, and headers. There could be also slight formatting issues with the document spacing or the font Additionally the paper might slightly exceed or undershoot the specific number of required written pages for the assignment. |
10 points: Student provides a high-caliber, formatted paper. This includes an APA 6th edition cover page, abstract, page number, headers and is double spaced in 12’ Times Roman Font. Additionally, the paper conforms to the specific number of required written pages and neither goes over or under the specified length of the paper. |
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