Johnson Beverage Inc Essay

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JOHNSON BEVERAGE, INC.
CASE STUDY

Johnson Beverage

La JBI è una famosa azienda che distribuisce bevande, nel business da vent’anni. Inizialmente distribuiva “sports drinks” prodotte da piccole aziende specializzate; in seguito, grazie alla popolarità raggiunta negli anni passati, ha allargato il suo business, diventando il primo fornitore per i negozi dell’area locale.

Dati dell’anno precedente

Ricavi per JBI | $ 12 milioni | Numero di clienti serviti da JBI | N° 20 | Totale acquisti dai clienti | $ 100 000- 1 milione | Prezzo non scontato per cassetta (contiene 24 bottiglie) | $ 15,20 | Costo pieno per cassetta | $ 13.10 |

| Saver Superstore | Oscar’s OddLots | Midwellen Supermarket | Downtown Retail | Totale …show more content…
imputazione delle voci di costo alle attività.
Dopo aver determinato le principali attività a cui fanno riferimento i costi di servizio, si determina dai registri contabili la quota di costo associata ad ognuna di tali attività.

Product handling | 672 000 | Taking Orders | 100 000 | Delivering the product | 140 000 | Expediting Deliveries | 198 000 | Sales Visits | 90 000 | Totale | 1200 000 |

2. individuazione dei driver dei costi per ogni attività, grazie all’aiuto dell’addetto ai trasporti Stevens, del sales manager Ketchum e dell’operations manager Rodgers.

AREA DI ATTIVITA’ | COST DRIVER | ENTITA’ | Product handling | n° of case sold | 800 000 | Taking orders | n° of purchase orders | 500 | Delivering the product | n° of miles traveled | 19 800 | Expediting deliveries | n° of expedited deliveries | 2 500 | Sales visits to customer | n° of sales visits | 360 |

Per l’area di attività relativa alla consegna dei prodotti, abbiamo considerato come cost driver esclusivamente le miglia percorse per le consegne regolari, in quanto gli ordini urgenti comportano costi che vengono imputati separatamente.

DELIVERING THE PERODUCT
140 000$
EXPEDITING DELIVERIES

198 000$
SALES VISITS

90 000$
PRODUCT
HANDLING

67 200$
L’ABC
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