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Managerial Accounting for Organizational Performance

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The Group Project for this course provides an opportunity to bring together the knowledge and insights that you have gained from this course and work as a group to create a section of a balanced scorecard for Anthony's Orchards. The project was introduced in Week 6. Each group was assigned a section of the balanced scorecard. The four key components in the methodology include: 1) financial, 2) business processes, 3) learning and growth, and 4) customer.

Using data from the Anthony's Orchards website, as a group develop and submit your section of the balanced scorecard and describe how your section relates to internal and external measures, objective and subjective measure, performance results, and drivers of future results as they relate to the overall strategy of the organization. In addition, evaluate the long-term growth and performance of the company based on the balanced scorecard.


For this posting just analyze the customer section and the focus is "Likelihood To Return".

Include: based on my objective assigned, the key performance indicators, and initiative. In my section I also need to talk about the 1) external and internal factors, 2) objectives and subjective measures, 3) performance results, and 4) future drivers.

here is the link to the website:


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We examine the trends related to "Likelihood to Return". It is expected that the objective of the company is to encourage the customers to return. First, we examine the figures from Anthony's Orchard. The direct materials costs of Prepared Apple Products for the year 2010 were $3,665,600, whereas the direct materials costs of Prepared Apple Products for the year 2011 were $3,520, 309. This means that in case of Prepared Apple Products there is likely to be a decline in the sales. The likelihood to return is relatively low. In contrast, Pick your Own Apples had direct materials cost of $1, 726,300, where as the direct material costs for Pick your Own Apples has direct materials costs of $2, 635, 076. This means that the likelihood to return is likely to be high. Third in case of Community Events there were no direct costs incurred, but in 2011 there was $1,462, 708 incurred. So the likelihood to return can be assumed to be positive in case of Community Events.
Let us consider key performance indicators. For Prepared Apple Products, the gross margin is 11%, the gross margin for Pick your Own Apples is 16%, and the gross margin for Community Events is 39%. So, the most profitable activity according to 2011 figures is Community Events.
Le t us consider the ...

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