관리회계 다이아몬드 쇼핑몰 블루나일(Blue Nile) 비용구조 분석(영문)

관리회계 다이아몬드 쇼핑몰 블루나일(Blue Nile) 비용구조 분석(영문) [관리회계] 다이아몬드 쇼핑몰 블루나일(Blue Nile) 비용구조 분석(영문).ppt 목차 1.Introduction of the company “Blue Nile” 2.Key Concept of Chap.5 3.Merchandiser VS Manufacturer 4.Strategy for success 5.Cost Structure Analysis 6.Potential Risks + Controlling Activities 7.Conclusion 본문 Type of fixed costDefinitionExample from the case of Blue Nile Committed fixed costA cost that can’t be significantly reduced for short periods of time without making fundamental changesCosts associated with being a publicly traded company Discretionary fixed costA cost whose total dollar amount varies in direct proportion to changes in the activity levelMarketing costs <Customer value proposition> Customer intimacy - understand and respond to individual needs of the customer Operational excellence - deliver products and services faster, more conveniently, and at a lower price Product leadership - higher quality products than our competitors, outweighs the others in terms of importance 본문내용 r Strategy for success Cost Structure Analysis Potential Risks + Controlling Activities Conclusion Blue nile CLICK Key concept of Chap. 5 COST Fixed Variable Mixed Strategic and operating decision Classify Analyze Variable Cost Type of variable cost Definition Example from the case of Blue Nile True variable cost Costs vary in direct proportion to the level of production activity. Diamond