Iphone Sales Essay Example | Topics and Well Written Essays - 1000 words

Iphone Sales - Essay Example Based on the statistics it can be reflected that iPhone in the last 4 year has reached to the historical peak, with more than 100% year-on-year growth in the every quarter. Moreover, in the first and second quarter, iPhone sales grew between 20% and 45% respectively in the market UBS's i.e. the well known foreign investment bank highlighted the fact that in the September quarter of 2015, the sales figure of iPhone is expected to reach 49 million. This suggests optimistic growth prospects of the iPhone sales on the basis of ‘iPhone Monitoring Modeling’, which mainly inferred from the search of iPhone in the worldwide network. Over the past four years, the growth in the iPhone was recognized to be around 73%, 20%, 13% and 35% respectively. Moreover, it has been affirmed that in the upcoming year the sale of iPhone is expected to rise due to high response and attractiveness of iPhone 6s among the customers. In this regard, it has been highlighted that there are still 73% of iPhone users willing to upgrade the configuration with big size screen of the iPhone 6 and iPhone Plus, so the new generation sales of the same period continue to grow more. In fiscal 2016, it is expected that iPhone sales would increase by 6% to 245 million units. Apple continues to benefit from China's growth, according to the data provided and during the second quarter, the iPhone's search volume rose 100% year-on-year. Apple is a successful case in China, besides consumers are willing to upgrade the iPhone with higher prices.

Management Accounting IP Week 3 Essay Example | Topics and Well Written Essays - 750 words

Management Accounting IP Week 3 - Essay Example The ski selected is a mass-market ski with a special binding. It will be sold to wholesalers for $80 per pair. Because of availability capacity, no additional fixed charges will be incurred to produce the skis. A $100,000 fixed charge will be absorbed by the skis, however, to allocate a fair share of the company’s present fixed costs to the new product. Ski Pro has approached a subcontractor to discuss the possibility of purchasing the bindings. The purchase price of the bindings from the subcontractor would be $5.25 per binding, or $10.50 per pair. If the Ski Pro Corporation accepts the purchase proposal, it is predicted that direct-labor and variable-overhead costs would be reduced by 10% and direct-material costs would be reduced by 20%. The above calculations show that when Minnetonka Corporation is making the bindings the contribution margin was $10 and when it is from the subcontractor, the contribution margin was $9.5. Thus contribution margin when buying is getting reduced by $0.5 Therefore it is suggested that Minnetonka Corporation should make bindings as contribution margin is higher, rather than buy it from sub-contractor. There is not profit or loss when Minnetonka is making the bindings however if it buys it is incurring a loss of $5000. Hence Minnetonka should make the bindings. The maximum purchase price that should be acceptable to Minnetonka Corporation would be where the contribution margin from buying is at least equal to the contribution margin from making the bindings so that whatever profit or loss incurred when bought is equal when making the bindings. From the calculations in the spreadsheet it was found that if contribution has to be same with both making and buying, that is $10 then Minnetonka Corporation should buy the bindings from the subcontractor at maximum purchase of $10 /pr or $5 per binding. 3. Instead of sales of 10,000 pair of skis, revised estimates show sales volume at 12,500 pair. At this new volume, additional