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Question 1
This week you are analyzing the costs and calculating break-even for your cookie company. In this discussion forum please talk about your different products and packaging configurations. How could you positively affect your profit using sales mix What are some ways you can decrease your break-even point
Respond to this Our packaging configurations for our “Extra Large Chocolate Chip Cookies” would be packing them into a package of 6 or 12. Economy a millennial is economic status is perhaps the most important consideration for marketers, since the millennial individual’s career and income level sets the stage for the other subgroups. While our, primary method of delivering quality products to our customers is through our online website. Our packaging configurations would have to be impressive and well designed to insure that our product and packaging are manufactured to the highest standards, to protect the cookies from damage in shipping them to our customers.
Managing sales mix is a tool to maximize our company’s profit. Sales mix is necessary, our product or services may be more profitable than others may, and if our company’s sales mix changes, its profits also change. Sales mix also has an impact on the total inventory cost incurred, and that cost may change our company profit by a significant amount. I would have to start out with a smaller inventory for our cookie company, would be less expensive for our products to generate at a lower inventory cost.
One ways that I can decrease our break-even point would be using the Up-sell and Cross-sell. By creating attractive product and service bundles, you may be able to convince your customers to purchase a higher-end offer or sell them additional products and services. This will raise the average profitability of a customer and lower the number of customers you need to break even.
Your break-even point is a key determinant of the business model here are some other ways to decrease our break-even point.
With a higher break-even point, you are forced to deliver products that appeal to a broader customer base
You can tailor your products and services to those niche needs, providing more value to the customer
You can target smaller, more attractive niches rather than the broader market

Question 2
The International Accounting Standards Board (IASB) is always working on new projects. Navigate to the IASB’s website and locate the current projects. Select one of the current projects and read through the information presented on the website. Briefly discuss what you learned about the project with your classmates. In your post, describe the project, the accounting issues, and what the IASB is doing to deal with the accounting issue. Identify why you feel this project is important to defining international standards.
Respond to this One of the IASB s current projects is the Conceptual Framework. The objective is to improve financial reporting by building on the existing framework to provide a more complete, clear, and updated set of concepts. The issue with the current set of concepts is that some important areas are not covered, the guidance in some areas is unclear, and some aspects are outdated. The IASB has published an Exposure Draft that sets out the proposals for the revisions and updates. This project will address such accounting issues as additional guidance on the definition of an asset and liability, recognition and derecognition, definition of equity and the distinction between equity instruments and liabilities, measurement, and disclosures. The Board aims to finalize the revised Conceptual Framework in early 2017. This revision is important to defining international standards, because the concepts become a tool that helps the Board to develop IFRS standards, preparers to develop accounting policies, and others to understand the standards.
IFRS Foundation. (2016). Conceptual framework. Retrieved from

Question 3
The way a company markets their product is essential in the competitive marketplace. In the food industry for instance, Wendy’s and McDonalds have taken totally different approaches when it comes to product marketing. Wendy’s has taken the adult approach, basically overlooking the market of the children. McDonalds, on the other hand, has long pursued the children’s market through their advertising and toy giveaways.
Taking a look at the perspectives of these organizations and their different approaches toward attaching opportunity and facing potential threats, which company do you think is positioned better going forward in the future Explain each position in detail.
Respond to this Two different fast food markets that instantly come to my mind are Chick-Fil-A and In-N-Out Burger. Chick-Fil-A was first founded in Hapeville, GA, which is the same city I used to live and go to elementary school, so to me it does remind me of home even though I have lived in Texas for the past 12 years. Chick-Fil-A is one of my favorite places to eat and is different from most fast food restaurants because of it’s menu. Although it sells primarily chicken-related meals, it’s primary meals are chicken sandwiches, not pieces of chicken sold by other fast food restaurants such as KFC & Churches. Chick-Fil-A does most of it’s advertising on billboards, and unlike other fast food restaurants that show the food they offer, Chick-Fil-A shows mostly the cows who are encouraging customers to eat more chicken, to avoid being eaten, while at the same time having really bad spelling. One thing that it is unique about it is it’s strong Conservative atmosphere which is why every location is closed every Sunday. This has also made it a target over the years from various groups such as the LGBT community.
In-N-Out Burger is another interesting fast food franchise. The franchise only has a few hundred locations from California to Texas, with one location being in the next town over from where I live. What is interesting about this fast food restaurant is that most of the advertising is based on word of mouth. I never heard about until I joined the military and I would always hear my friends who were from California always talking about it. Years later I can see why they always talked about it. The plain and simple truth is that their burgers are very good, which is why every time I want to eat there the drive-thru line is always full, same as the dine-in. The restaurant in various films, such as The Big Lebowski.
Between the two, I believe that Chick-Fil-A is in a better position to going forward in the future. The obvious reason is that it has far more store locations than In-N-Out. The other reason is since Chick-Fil-A has a strong Conservative stance, it is very popular in the Bible Belt region.


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