STRAYER UNIVERSITY Federal Contracting Activities and Contract Types Carlita Sims Dr. Nelson Bus 315 Cost and Price Analysis June 16, 2013 After reviewing the 2012 Top 100 contractors from the Washington Technology I chose Lockheed Martin Corporation. They are the number one on the Washington Technology List with current standing revenue of $17,438,128,000. As of 2012, they employed 123,000at their headquarters in Bethesda, Md. They’re lines of business is information systems, aeronautics, spaces systems. (Lokey, 2012).
(STRATEGIC AUDIT OF THE BOEING CO.) The Boeing Co is an aerospace firm engaged in the design, development, manufacture, sale, service and support of commercial jetliners, military aircraft, satellites, missile defense, human space flight and launch systems and services. Boeing is an $83+ billion company with approximatly 174,400 full time employees (as of 12/31/2012) and 176,801 shareholders (as of 02/01/2013). The firms activities and services include flight and maintenance training, field service support, engineering services, and technical data and documents. While its main operations are in the U.S., Co. conducts operations in many countries and has a network of international partners, key suppliers and subcontractors. I.
Except one or two, all other airports are part of the National Airport System of the USA and they are government owned. Due to the problems with the recession in this country and the economical world crisis, the government finds difficult to keep airports efficient and competitive. The government has an urge to look for private sector investments for its airports, due to the lack of subside available for them. An important case of privatization is the Terminal 4 at JFK Airport. The terminal is managed by JFKIAT (JFK International Air Terminal), a joint venture between the following companies: LCOR JFK Airport, LLC, Schiphol USA Inc., and Lehman JFK LLC.
Problem 1 Refer to the information provided by the excerpts of Delta’s 2010 10-K attached. Assume Delta also uses the 5% as the residual value for its flight equipment and the average useful lives for its flight equipment are 26 years (mid-point between 21 and 30). Questions: a. What is the depreciation expense for every $100 of flight equipment used for a given year? Depreciation for a given year = (cost of flight equipment – residual value) /average useful live = (20,312.00 - 1015.60) /26 = 19296.4/26 =742.15 Depreciation for every $ 100 for a given year = 742.15*100/20312.5 = 3.65 b.
Below, we first outline the organizational/management context involved, then identify the major problems and systems found in the case. Our analysis would mainly focus on how different between WestJet and JetBlue used Sabre’s SabreSonic CSS to implement their system upgrade. Thirdly, we identify some broader alternatives to these two airline companies. Besides, we also analyze the possible approaches that can avoid the problems faced in the case. Finally, we will provide some recommendations based on our case analysis.
Unit 3- Activity Based Costing and Process Costing Unit 3 Individual Project By: Brenda Ward AIU-Online November 27, 2012 Currently Ski Pro Corporation has decided to produce cross-country skis. The ski selected is a mass-market ski with a special binding. The sale price of the skis will be $80.00 to wholesalers throughout the United States. Due to available capacity no additional fixed charges will be incurred to produce the skis, however, a $100,000 fixed charge will be absorbed by the skis to allocate a fair share of the company’s present fixed costs to the new product. The estimated sales and production of 10,000 pairs of skis as the expected volume, the accounting department has developed the following cost per pair: Direct Labor $35.00 Direct Material $30.00 Total Overhead $15.00 Total Cost $80.00 Under this scenario the company will have no profit, but no loss.
Should airport security be toned down? According to Washington Post writer Derek Kravitz, “Transportation Security Administration calls it the new reality of airport security” (Kravitz). Numerous people do not use air transportation because they feel that some of the security measures are too personal and a violation of their space. People are naturally not comfortable while being patted down by a random person from head to toe. Do people understand why there are so many security procedures at airports?
Davis lays down the Aerospace Expeditionary Force cycle and graphically demonstrates the process of planning and execution for each Aerospace Expeditionary Force. He does well in providing context for how the Aerospace Expeditionary Force will operate and the resultant dependable schedule that each airman can use when planning even the most day today activities. like leave or wedding. By implementing the Aerospace Expeditionary Force cycle United States Air Force gave 60 percent of its force the opportunity to know when they would be deployed and for how long. This was something the Air Force had been unable to do for more than ten
In terms of utilization, the costs of ownership are identical if aircrafts are operated one hour or 12 hours a day. bmibaby aims to get on average between 11 and 11.5 hours of flying per aircraft per day. In theory the company could get more from a single aircraft but faces operational limitations. Each aircraft needs to be maintained and inspected on daily basis for
Hughes was a lifelong aircraft enthusiast pilot and aircraft engineer. Operating from Hughes Aircraft at the Glendale Airport he built one of the most technological important aircraft of its time, the H-1 racer. The H-1 Racer set an air-speed record of 352mph over a test course near Santa Anna, CA in 1936. Although his record was broken two times that year, a year later in January 19, 1937 he redesigned the H-1 Racer and set a new transcontinental air-speed record. He flew nonstop from Los Angeles to New York in 7 hours 28 minutes and 25 seconds.