Gale Force Surfing Case Study Analysis

Review the Gale Force Surfing final case study attachment below. The case study analysis needs to be at least 5 pages in length and you will use the questions and charts provided in the Case Study Attachment to help guide your analysis. Use three (3) or more sources.

The Questions:

1. Tables 1 through 5 contain the financial information describing the effects of level production on inventory, cash flow, loan balances, and interest expense. How I should recreate these tables in a scenario where Tim’s suggestion were implemented; that is, change the Production This Month column in Table 2 from 400 each month to 150, 75, 25, and so on, to match Sales in the next column? How would I recompute the remainder of Table 2, and Tables 3, 4, and 5 based on the new production numbers; if the Beginning inventory is still 400 units, Beginning cash is still $125,000, and that remains the minimum required balance?

2. Given that Gale Force is charged 12 percent annual interest (1 percent a month) on its cumulative loan balance each month (Table 5), how much would Tim’s suggestion save in interest expense in a year?

3. Up until now, we have not considered any inefficiencies that have been introduced as a result of going from level to seasonal production. Assume that there is an added expense for each sales dollar of .5 percent (.005). Based on this fact and the information computed in question 2, is seasonal production justified?

 

Sample Solution

itz, 2003). This culminates in desirable institutions entering an upwards spiral of progression and less desirable institutions entering a spiral of decline (Gibbons, Machin and Silva, 2008; Taylor, 2009), illustrated by Fig. 2 (p.8), that can be somewhat challenging to halt once it has begun (Hirsch, 2002). Therefore, whilst equity is an immediate issue that the government has taken steps to address, this can be broadly described as efforts to put a plaster over a continually growing societal wound. Consequently, it is the potential long-term damage that maybe caused to both institutions and communities (Ball, 2008; Ballion, 1991) as a result of neoliberal principals that evokes the most notable sense of concern.

Performativity and Accountability:

Despite presenting a largely symbiotic relationship (Bates, Lewis and Pickard, 2011), it is necessary to differentiate between performativity and accountability when striving to assess their influence. Within the literature, performativity is considered to be a culture that utilises measurements and judgements as a means of control and change (Ball, 2003), typically through the use of performance indicators such as observations and targets, along with the publication of national league tables. Accountability, however, is more accurately concerned with professionals upholding absolute responsibility for the outcomes of those for which they are responsible (Dean, 2010). Whilst both must be given consideration, Wilkins (2011) notes that it is first and foremost a culture of performativity that is derived from the application of neoliberal principals, producing a discourse around three key features: an audit mentality that advocates performance driven mechanisms; interventionalist regulation, achieved in education through the inspection of schools by Ofsted; and a market environment in which parents become consumers. It is useful to synthesise these features with the thoughts of Ball (2008), that such discourse has re-professionalised individuals, forcing the creation of school managers or what Foucault (1977, p.294) would consider ‘technicians of behaviour’. Therefore, whilst a drive towards greater efficiency may offer clear advantages, the collateral effects of this drive creates significant discussion regarding its suitabilit

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