This website uses cookies to ensure you have the best experience. Learn more

Case Study Forest Hill Chapter 5 Abc Fall 2014(1)

2326 words - 10 pages

Accounting 3411 Case Study #1: Forest Hill Paper Company
By Thomas L. Albright
Forest Hill Paper Company (FHPC) is a closely-held paperboard manufacturer that has been struggling with a number of strategic issues facing a capital-intensive, mature industry. Their product costing system was inadequate to provide management with relevant information for decision making. Therefore, the board of directors has approved your consulting company’s proposal to conduct a cost system pilot study. Besides showing an analysis of FHPC’s product cost, your report to the board of directors is to include strategic recommendations based on your findings. INSTRUCTOR NOTE: I recommend viewing the following ...view middle of the document...

Customers are increasingly concerned with surface variability because extremely smooth surfaces are required to accommodate complex printed designs on the completed paperboard container or carton. FHPC produces 19 different grades of paperboard. Some were produced in large quantities requiring production runs of several days, while others were produced in smaller quantities requiring runs of only a few hours. Production schedules were driven by two factors, market demand and the theoretically optimal production schedule. The optimal production schedule was designed to reduce waste associated with grade changes by producing successive batches with minor differences in basis weight. Competitive Environment Paper and paperboard producers operate in a very cyclical economic environment, with upswings every three to four years. Following the economic boom of the late 1980s, the industry fell upon hard times during much of the early 1990s. In response to limited supply during the boom, customers began doubling or tripling the quantities ordered. They began receiving their huge orders as the economy, once again, began to slow. As a result, many customers found their paper inventories exceeded current needs and temporarily stopped placing orders. To further compound FHPCs headaches, its market share for domestic paperboard was down to 25% from about 35% through most of the 1980s. The most significant contributors to the loss of market share were the trend toward plastic and to more environmentally friendly grades of recycled paperboard. Throughout the industry, companies made very limited investments to expand capacity. When a surge in demand for paper products occurred during the mid-to-late 1990s, demand exceeded capacity. Thus, the industry experienced steep price hikes resulting in record selling prices for most grades. The Manufacturing Process Pulp manufacturing begins with hardwood or softwood timber in the form of logs or wood chips. If raw materials are received in the form of logs, the first step in the process is debarking. A rotating debarking drum that
Page 1 ©The McGraw-Hill Companies, Inc., 2013

measures 16 feet in diameter by 100 feet in length tumbles the logs to remove bark. After debarking, chippers reduce the logs into one-inch cubes. The second step in the process is termed "digesting". Wood chips are cooked at 325 degrees Fahrenheit to break down the glue-like material bonding the wood fibers. Chemicals used in the digester are reclaimed and used in future pulp production. Following the digesting process, only brown fibers remain which are washed and screened. A bleaching process is used to convert brown pulp into white pulp. The paperboard manufacturing process begins by mixing pulp with water and chemicals in the first stage, or headbox, of a paper machine. The mixture is applied to a porous wire mesh; and formation of paper actually occurs within this step. The wire mesh travels through a press that forces the pulp mixture...

Other Papers Like Case Study - Forest Hill - Chapter 5 Abc - Fall 2014(1)

Case Study Abc Inc,

1142 words - 5 pages Case Study Analysis Tiffany Owen October 14, 2010 COMM/215 Conrad Davies Introduction: Carl Robins is currently facing a challenging problem as the new recruiter for ABC, Inc. He had only been employed with the company for six months when he was promothed to this position. He just recently recruited fifteen new trainees, however, it appears that his lack of experience has led to several problems occurring days before the new trainees

Abc Case Study

1674 words - 7 pages | ABC Case Study | Phoenix University | | Brenda Deyo | 6/16/2012 | | This is a case study that will cover the issue of Carl Robbins as a recruiter. The fact that he was poorly trained prevented him from successfully doing his job. The case study will examine why it happened in only as far as to prevent it happening in the future. Background Carl is hired, by ABC, as a recruiter and it is something he is ill equipped to do

Case Study 5-1 and 6-1 (Mkt 201)

727 words - 3 pages MKT 201 Assessment III Case study 5-1 ; 6-1 Semester III (Sep 2 – Dec 17) Viktoriia Lebedieva Case 5-1 America’s Cuban Conundrum : The Assignment 1) What was the key issue that prompted the EU to take the Helms-Burton dispute to the WTO? The key issue that prompted the EU to take the Helms-Burton dispute to the WTO is the theory that law argues against the governments’ authority and the principle

Cherns Case Chapter 5

1297 words - 6 pages CHERN’S CASE STUDY Introduction and Alignment Terri Montgomery Student ID -29224022215282 Indiana Wesleyan University HRMT-537: Staffing, Performance, Management and Training Professor Redd Branner November 17, 2014 Introduction     Chern’s, a well known retail establishment whose major focus is on providing excellence in customer service, was founded by a brother and sister team, Ann and

Study Habits Chapter 1

2064 words - 9 pages Halog Carisma 2013 CITY UNIVERSITY OF PASAY College of Education CHAPTER 1 THE PROBLEM AND ITS BACKGROUND INTRODUCTION “But the anointing that you are received from him abides in you, and you have no need that anyone should teach you. But as his anointing teaches you about everything, and is no lie – just as it has taught you, abide him” (1 John 2:27). Even the Almighty God has His own study habit in His time, like us, as a student, He

A Case Study of Abc Company

1315 words - 6 pages A Case Study of ABC Company COMM/215 Essentials of College Writing 8 May 2014 A Case Study of ABC Company What follows below is an analysis of the ABC Company’s hiring and training practices. In reviewing the events as described, many issues have surfaced regarding the assigned recruiter, Carl Robins and the human resources and training practices of the ABC Company. There are numerous examples of disorganization, lack of following

Case Study 5

637 words - 3 pages Arif, Umer MGMT 303 Mary Ann Bautista Aug 9, 2013 The Temptations of Tempting Case Study 1. A senior manager at a growing business and you’re ready to add employees. Your HR manager has recommended a temp-to-perm policy. You know the advantages of this approach, but what might some of the disadvantages? As a person who has worked many temporary positions, if I had to look at the disadvantages of temp to

Case Study Week 5

1385 words - 6 pages Case Study: Approaches to Ethical Dilemmas Case Study: Approaches to Ethical Dilemmas Synopsis In the case of Lydia; But I Consider Myself to Be Credentialed, there are ethical issues and boundaries that are being crossed. Over her extensive career in the medical coding field, Lydia maintains her continued education requirements, but did not maintain her certifications with AHIMA (American Health Information Management Association) or

Case Study Week 5

694 words - 3 pages QUESTIONS 1. What does this case imply about the supply of and demand for employers and the implications for businesses? The case implies that there is a high demand for employees especially in the high tech industry but the supply is low and has not been met by the volume of the demand making the implications critical for businesses. These organizations are having to step out of the box and go the extra length to ensure they are able to

Chapter 3 Case Study

561 words - 3 pages Maksudur Rahman BBA 432 Case Study Chap 3 1. What immediate and longer-term issues does Google’s censorship decision create? Google’s censorship decision created a large number of expeditious questions. When Google’s stock fell, many protestors went the google headquarters in California and they assembled in front google office there. About 50,000 letter were sent to the CEO of the company. I those some of the, trying to rebuild the

Anatomy Chapter 1 Study Guide

884 words - 4 pages The History of Science Study Guide Matching: 1. Science: Latin word which literally means “knowledge” 2. Old School definition of Science: Everything we know; knowledge 3. Epistemology: Science (knowledge) of how we know what we know 4. Natural Philosophy: Science (knowledge) of the way nature works; old school word for science 5. Isaac Newton: Father of modern physics; Bible thumper 6. Robert Boyle: Father

Related Essays

Abc Corporation Case Study

871 words - 4 pages The CEO of ABC Corporation hires you to advise on how ABC will be placed in the best position to maximise its performance and to maintain long-term competitive edge. Read the following facts, and give her comprehensive advice. CASE STUDY : ABC Corporation The CEO of ABC is clearly a highly motivated individual who has worked hard to build her business and values hard work from those in the organisation. She takes pride in “leading by

Case Study Of Abc

875 words - 4 pages Case study of ABC, Inc. hiring process Introduction As a company, the ABC firm needs to work on setting concrete guidelines and procedures for the hiring of new employees and scheduling of its resources. Background While ABC, Inc. seems to have some policies in place (mandatory drug testing, manuals, physicals, etc) the procedure for implementing these policies seems flawed. Was there a procedure in place for scheduling of the training

Abc, Inc. Case Study

1726 words - 7 pages ABC, Inc. Case Study Charles Ramsey Comm/215 Sept. 29, 2014 Margaret Mehl ABC, Inc. Case Study ------------------------------------------------- Introduction Hiring 15 new employees in early April as part of his first recruitment effort, Carl Robins is the new campus recruiter for ABC, Inc. Hired to work for Monica Carrolls, Operations Supervisor, these new potential employees require training on company policy, being oriented to the

Abc Case Study

1202 words - 5 pages ABC Inc. Case Study ABC Inc. Case Study Carl Robins, the new campus recruiter for ABC, Inc., is currently encountering an issue in his new role. Robins only has been with the company for six months when he came across his first major task. Robin’s first assignment was to recruit several new hires who would work for Monica Carrolls, the operations supervisor for ABC, Inc. Robins, fell short when he attempted to complete these tasks