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Lecture Managerial accounting - Topic focus 1: C&C sports

After studying this chapter you will be able to understand what do we know about C&C sports: Limited product line – jerseys, pants, jackets; high quality; domestic production; quick delivery; fast customer service; local market. | TOPIC FOCUS © jsnyderdesign / iStockphoto 1 TOPIC FOCUS ON C&C SPORTS What do we know about C&C Sports? Its products Limited product line – jerseys, pants, jackets High quality Its strategy Domestic production Quick delivery Fast customer service Local market C&C SPORTS’ ORGANIZATION CHART C&C Sports’ Supply Chain C&C SPORTS’ FINANCES Steady pattern of increasing gross profit and net income C&C SPORTS’ FINANCES Cash has declined, A/R and inventories have increased. C&C SPORTS’ FINANCES Cash from operations consistently negative even though net income is positive and growing THE SPORTS UNIFORM INDUSTRY Use of specialty fabrics produced in the U.S. limits uniform imports Shipments of sports uniforms have been declining Overall participation in baseball has decreased recently, although high school participation was up in 2012 VALUE OF TEAM SPORT UNIFORMS SHIPMENTS Sources: U.S. Census Bureau, Annual Survey of Manufactures Value of Product Shipments: 2001, 2004, 2006, 2008, 2010 BASEBALL PARTICIPATION TRENDS U.S. Participants in Team Baseball, 6 Years of Age or Older, at Least Once per Year Participants on High School Boys Baseball Teams in the United States Source: National Federation of State High School Associations Sources: SGMA, Sports Participation Topline Report: 2006 Edition; SGMA, 2012 Sports, Fitness and Leisure Activities Topline Participation Report. | TOPIC FOCUS © jsnyderdesign / iStockphoto 1 TOPIC FOCUS ON C&C SPORTS What do we know about C&C Sports? Its products Limited product line – jerseys, pants, jackets High quality Its strategy Domestic production Quick delivery Fast customer service Local market C&C SPORTS’ ORGANIZATION CHART C&C Sports’ Supply Chain C&C SPORTS’ FINANCES Steady pattern of increasing gross profit and net income C&C SPORTS’ FINANCES Cash has declined, A/R and inventories have increased. C&C SPORTS’ FINANCES Cash from operations consistently negative even though net income is positive and growing THE SPORTS UNIFORM INDUSTRY Use of specialty fabrics produced in the U.S. limits uniform imports Shipments of sports uniforms have been declining Overall participation in baseball has decreased recently, although high school participation was up in 2012 VALUE OF TEAM SPORT UNIFORMS SHIPMENTS Sources: U.S. Census Bureau, Annual Survey of Manufactures Value of Product Shipments: 2001, 2004, 2006, 2008, 2010 BASEBALL PARTICIPATION TRENDS U.S. Participants in Team Baseball, 6 Years of Age or Older, at Least Once per Year Participants on High School Boys Baseball Teams in the United States Source: National Federation of State High School Associations Sources: SGMA, Sports Participation Topline Report: 2006 Edition; SGMA, 2012 Sports, Fitness and Leisure Activities Topline Participation Report. | TOPIC FOCUS © jsnyderdesign / iStockphoto 1 TOPIC FOCUS ON C&C SPORTS What do we know about C&C Sports? Its products Limited product line – jerseys, pants, jackets High quality Its strategy Domestic production Quick delivery Fast customer service Local market C&C SPORTS’ ORGANIZATION CHART C&C Sports’ Supply Chain C&C SPORTS’ FINANCES Steady pattern of increasing gross profit and net income C&C SPORTS’ FINANCES Cash has declined, A/R and inventories have increased. C&C SPORTS’ FINANCES Cash from operations consistently negative even though net income is positive and growing THE SPORTS UNIFORM INDUSTRY Use of specialty fabrics produced in the U.S. limits uniform imports Shipments of sports uniforms have been declining Overall participation in baseball has decreased recently, although high school participation was up in 2012 VALUE OF TEAM SPORT UNIFORMS SHIPMENTS Sources: U.S. Census Bureau, Annual Survey of Manufactures Value of Product Shipments: 2001, 2004, 2006, 2008, 2010 BASEBALL