Kemps Case Essay

Words: 1831
Pages: 8
Open Document
1. Assess the implementation of the time-driven ABC system at Kemps. What do you like about it? What are you less happy with, and would have done differently?

One of the best aspects of the way the time-driven ABC system was put into place at Kemps was how efficiently and accurately management determined the main issues with the current cost system and responded with appropriate and relevant solutions. For example, one of the greatest problems the company was facing was that many of its operating costs were spread out equally over a customer base that was growing more diverse and demanding more personalized and varied service, effectively cutting or potentially eliminating entirely Kemps’ profit margins for a product. Therefore, …show more content…
The costs associated with transportation and disposal of the goods, along with the refunds that must be given to customers, provide good incentive for Kemps to rectify the issue. As the case states, perhaps the best course of action would be to put into practice a program that works to incentivize store managers who minimize their returns. This could be done through a sort of sliding scale, where as the amount of items returned increases, the refund given for each would be discounted based on a per item rate related to the linked costs of transport and disposal. This would force stores to keep more accurate inventories, resulting in great cost savings for Kemps.

4. How would you advise Kemps on the internal issues (described in the last paragraph of the case) that were being debated about use of the ABC system?

Although Kemps has created and executed a fairly successful costing system, it seems that the invaluable information received from it can still be widely open to interpretation, and the varying analyses (along with their accompanying recommendations) must all be considered carefully, so as to avoid unnecessary exposure to risk. The situation mentioned in the case is an excellent example of this; while the data seemed to suggest that closing a particular distribution route would reduce costs, the risk involved in loss of volume and customer relationships was simply too high to bear. Also, it is clear that not all changes
Show More

Related Documents: Kemps Case Essay

Mccleskey V. Kemp Case Summary

Interpreting The McCleskey V. Kemp (1983) Decision In order to prove the existence of purposeful discrimination, McCleskey must first demonstrate that he belonged to a group “that is a recognizable, distinct class, singled out for different treatment” (McCleskey v. Kemp 318). Here, McCleskey relied on the Baldus study, a statistical study that shows a “disparity in the imposition of the death sentence…based on the race of the murder victim and…the race of the defendant” (McCleskey v. Kemp 300). The study showed…

Words 1496 - Pages 6

Mcclesky V. Kemp Case Study

Kemp Case, which was a case where Warren McClesky (African American) was sentenced to the death penalty for armed robbery and murder a white, Atlanta Police Officer Frank Sclatt (McClesky v. Kemp Case). He could have just gotten a couple of years in prison, but the fact that he was an African American and the police officer was White changed the circumstances…

Words 1262 - Pages 6

Fourth Amendment to the United States Constitution and Probable Cause Essay

3:25 pm, Officer Kemp was on foot patrol in Tacoma, Washington on South Tacoma Way. During his patrol, Officer Kemp noticed Dana Adams’ 1991 red Chevy Camaro parked with its windows down. As Officer Kemp walked past the passenger side of the car, he observed the corner of a zip-lock bag sticking out of the glove box. Officer Kemp knew from his education, training and experience that drug dealers and drug users often used zip-lock type bags to hold illegal drugs. Officer Kemp opened the glove box…

Words 841 - Pages 4

Acticity Based Costing Essay

such as pricing, outsourcing, identification and measurement of process improvement initiatives. KEMPS LLC Handling Product, Distribution, and Customer Variety HISTORY AND BACKGROUND Kemps, a leading U.S. dairy in the Upper Midwest and Gulf states, produces and distributes a full line of products, including milk, ice cream, sour cream, cottage cheese, and yogurt.' During the 1990s, Kemps, like most dairies, saw a major consolidation in its customer base. Small, independent retailers became…

Words 4473 - Pages 18

Mccleskey V. Kemp Summary

The Supreme Court case of McCleskey v. Kemp was about Warren McCleskey a African-American man who was convicted, and sentenced to the death penalty by a jury armed robbery, and killing a white police officer who was on duty. The reason for the controversy in the case was that African-American who were convicted of killing Caucasians were much more likely to be sentenced to the death penalty in a court of law than when the roles were reversed. Also defendant accused of killing an African-American…

Words 215 - Pages 1

Analysing the Media Essay

coverage of a single politics related issue or event between One News and 3News, describe how the political event is communicated in each case reflecting critically on differences between the 2 sources in presenting political info to the public, refer to facts and opinion and framing. It is said that all texts are constructed and do not simply present reality (Kemp, 2012). This essay will comparatively analyse television coverage of a single political issue reported by both One News and 3 News. On…

Words 1830 - Pages 8

Project 4 Essay

language in the future so much that it will become an odd language to speak. Throughout the centuries and decades English has changed a lot. The introduction of cellphones and texting has extraordinarily impacted the way in which people communicate (Kemp and Bushnell 18). People no longer have to make phone calls to keep in touch with friends and family, they can now type a short message stating whatever they need to say. People don't speak English the same way it was spoken hundreds of years ago.…

Words 1317 - Pages 6

Essay about Arguments: Global Warming and Climate Change Theory

The key concepts of this question are ‘climate change’ and ‘climate change sceptics’ as a whole, with the question further asking if sceptical views on climate change present a relevant case to the climate change theory. Firstly we should ask what climate change is. Climate change is the significant change to weather patterns over a certain period of time, whether they are considered either directly or indirectly linked to the Earths natural processes or human actions (Hardy 2003, p11; Pielke 2004…

Words 552 - Pages 3

Roe V. Wade Case Study

Roe v Wade is a landmark 1973 USA case in which the United States Supreme Court ruled that unduly restrictive state law of abortion is unconstitutional. The case was filed by Jane Roe; a fictional name used to protect the identity of the plaintiff, Norma McCorvey, who instituted a federal action against Henry Wade, the district attorney of Dallas County. The plaintiff was a single unmarried and pregnant woman residing in Dallas, Texas at the time. The case arose from her intent of procuring an abortion…

Words 208 - Pages 1

Case Study: Sebelius Vs. Hobby

Sebelius vs Hobby Lobby was one of the most predominate cases that challenged the ACA, fighting for the religious freedom of employers. Hobby Lobby is a national arts and crafts chain, with over 500 stores and 1,300 employees, owned by the Green Family who are devout Christians (Fuller, 2014). On September 12, 2012, the Green Family sued Kathleen Sebelius, Secretary of the Department of Health and Human Services, and challenged the contraception requirement that was mandated by the ACA. This mandate…

Words 281 - Pages 2