ACC 312 Lecture Notes - Lecture 16: Human Capital, Rock-Climbing Equipment, Earnings Before Interest And Taxes
Document Summary
Case tenalpina: the entrepreneur"s dilemma & product line expansion. Case objectives: apply cost behavior (chapter 6) and cvp (chapter 7) concepts to both entrepreneurial single and multiple product opportunities, including break-even analysis and target profit, sales mix. Identify limitations and opportunities related to outsource vs. production business models (chapter 14: use relevant cost concepts to project the effects of alternative business decisions (chapter 14) Case summary: the entrepreneur"s dilemma: giulia ferrato grew up in the area of the alpine mountains in italy, famous for snow skiing and rock climbing. Piton"s need to be strong as they are reused (hammered in) often. That strength brings extra weight, which is an issue for climbers: ferrato sought a lightweight high-strength piton, but none were currently on the market. She designed a piton made with lightweight titanium that would be just as strong, but much lighter than the steel alloy pitons.
