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1、Numbers of words: 1220Executive SummarySince its establishment, Tasmanian microbreweries have been adhering to a three-tiersystem of production and sales, from production and brewing to sales to distributors and thento retailers, which are closely linked.In order to sell higher quality products, we
2、had toovercome the influence of temperature on the selling price of beer. At the same time, wediscovered a new product of non-alcoholic root beer, which could be sold directly to retailersto maximize profits.Based on the case study of Hobart Brewery, this paper studies thefinancial feasibility of th
3、e proposed new project on the basis of the companys current salessituation, in order to reduce costs and control sales prices to achieve profit maximization.IntroductionManagement accounting refers to the improve the economic benefits of enterprises,using a series of special methods, data and other
4、information provided by the library offinancial accounting for processing, sorting and reports, which is the enterprise formanagement personnel at all levels to the economic activities of daily planning and control,and to help decision makers to make decisions of a information processing technology.
5、Costcrossover is an accounting activity that calculates the total cost of goods and unit cost underthe condition of commodity economy.This paper is based on management accounting to cost accounting as an auxiliary.Casestudy of Hobart brewery beer sales general John to help solve because temperature
6、or high orlow, to adopt new products do not contain alcohol method of root beer for low cost highprofits and high sales, to improve the companys overall operating, in order to maintain thesustainable development of the company!s healthy and stable.According to the two methodsprovided by the case, se
7、lf-management and outsourcing are the two options for feasibilityanalysis and research, and the best sales plan is selected.Make effective accounting decisionsto expand business operations and ensure the effective production of four production lines toensure the orderly operation of the company and
8、maintain a healthy and sustainabledevelopment path.Case analysisBusiness expansion, company main purpose is to reduce cost in order to get maximumprofit, expand facilities extra space to expand the wine business methods need extra chargeswere dismissed, thought of adjusting brew temperature to obtai
9、n the high quality products, theamount of sales, in turn, considering the new product, choosing the way of proprietary oroutsourcing thinking.By referring to the actual data and sales mix of last year, as shown inTable 1, assuming that the tax rate of beer is 7%, in order to earn 65,000 dollars afte
10、r tax, thenthe total amount of income including the tax in price is 69,550 dollars. If the production isguaranteed to operate on four production lines, the total amount of 732 products need to beproduced excluding the unit price of four production lines.According to the distribution ratioof the sale
11、s volume of each product, the sales quantity was obtained as 255 cases of CactusPale Ale, 255 cases of Stout, 137 cases of Ocotillo Amber Pilsner and 85 cases of SedonaStout.Thinking TMI charge a certain price for a particular product is the cause of theconclusion of, because each product direct mat
12、erials, direct working hours is different, its perunit product of finished product is not the same, according to the cost of each product and itsconsumption of artificial regulation in addition to the different price, to ensure the profit ofeach product, in order to get sales revenue.Qualitative ana
13、lysis is the party for a long time the object of the quality aspect of theanalysis, specifically is to say that the use of induction and deduction, points and synthesis aswell as abstract and summary and other methods, to obtain a variety of materials for thinkingprocessing, from the surface to the
14、inside to realize the inherent law of their duty.Quantitativeanalysis is the analysis of quantitative characteristics, quantitative relations and quantitativechanges. Investment analysis uses mathematical models to analyze the quantifiable data of thecompany, and evaluates and judges the companys op
15、eration through the analysis.! willrecommend John to lower the sales price for the pricing of Cadona Stout Beer. Consideringthat the companys hardware facilities are almost impossible to change, it is a better choice tolower the product price under the condition that the product quality does not cha
16、nge.From a qualitative point of view, to maximize the production capacity of the company toachieve the most profitable sales figure, John needs $150,000 to cover the cost of additionalequipment needed to expand the companys business.However, because it was a new businessand the margins were thin, he was unable to secure a bank loan.Only four production lines canbe maintained
