ACTG 2020B Case Study Polysar Limited To: Board of Directors From: North American South American (NASA) Managerial Accounting Team RE: NASA Performance Relative to EROW and Strategic Differences In the Rubber Industry Executive Summary This report seeks to explain the key differences between the NASA (North American South American) and EROW (Europe and rest of world) sales performance over the past nine months. There are several reasons causing the sales performance figures currently
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BACKGROUND Polysar Limited is Canada’s largest chemical company. It is structured into 3 groups‚ namely‚ basic petrochemicals‚ rubber‚ and diversified products. Rubber Group is the largest of the three operating units of Polysar Limited. The primary users of its products‚ such as butyl and halobutyl‚ are manufacturers of automobile tires; other users are from various industries. In 1986‚ Rubber group contributed 0.8 billion which is 46 percent of the company annual sale. The operation of the group
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Milagrol Ltda. A privately held U.S. plumbing parts manufacturer is negotiating the purchase of a Brazilian plumbing manufacturer specializing in water conservation. There are a few reasons why Peterson is interested in the acquisition. First‚ Peterson Valve wants to gain access to the manufacturing processes that are hard to develop. Second‚ Peterson valve will be able to gain a large market share through the diversification of operations and new market penetration. The third reason is that Peterson
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Memo ------------------------------------------------- Background Polysar Limited is Canada’s largest chemical company. Its Rubber Group accounts for 46% of Polysar’s sales. The primary products for this group are butyl and halobutyl and the principal customers for these products are tire manufacturers. The rubber Group has two divisions: NASA (North America & South America) and EROW (Europe & elsewhere). There
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| Polysar Limited | Memo | | For the first nine months in 1986‚ NASA rubber division generated a sale of $66 million which exceeded the budgeted sales by $4.7 million. At the same time‚ NASA created a positive gross margin of 40 million which exceeded the budgeted gross margin by $3.7 million. However‚ they experienced a net loss of .876 million‚ which was $2.8 million lower than the budgeted amount. | Actual | Budget | Difference | | ($ ’000) | ($ ’000) | ($ ’000) | Sales |
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Exhibit 1 Nova Corporation’s Five Years Financial Review… 25 Exhibit 2 H-NBR Market Forecast… 26 Exhibit 3 Specialty Component of Rubber Business… 27 Exhibit 4 The Major International Producers of NBR in 1988… 28 Exhibit 5 Polysar Organization… 29 Exhibit 6 H-NBR Market Demand… 30 Exhibit 7 1987 Tornac Rubber Investment Project Spending Profile… 31 1. Identification 1.1 Background In the late 1980s‚ early 1990s‚ the synthetic rubber polymer
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Polysar CASE Group 3 권경무 양주호 이유미 이재환 최영호 • Polysar Limited - Established on 1942‚ Now employed 6‚650 people - Structure : Basic Petrochemicals‚ Rubber‚ Diversified Products • Rubber Group is Profit Center - Rubber Group produced 46% of Polysar sales Group 3 - 2/13 • NASA - Sarnia 1 Plant : Produce Butyl & HaloButyl → HaloButyl (from 1984) - Sarnia 2 Plant : Produce Butyl (operation 1984) 1) 1984 : 95‚000 t 2) 1985 : 65‚000 t • EROW - Antwel plant : Produce Butyl & HaloButyl (1964
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Polysar Limited--recent assignment. BACKGROUND Rubber Group is the largest of the three operating units of Polysar Limited. The primary users of its products‚ such as butyl and halobutyl‚ are manufacturers of automobile tires; other users are from various industries. In 1986‚ Rubber group contributed 0.8 billion which is 46 percent of the company annual sale. The operation of the group is divided into four divisions‚ NASA (North America and South America) and EROW (Europe and rest of the world)
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* Nestlé Brasil Ltda and Unilever Bestfoods Brasil Ltda have a combined value share of 62% * Soup sales are expected to grow at a CAGR of 13% in constant value terms over the forecast period TRENDS * Health and wellness and convenience continue to be the key trends in soup. Unilever Bestfoods Brasil Ltda‚ for instance‚ invested in Knorr Vitalie‚ a product with reduced fat and low-sodium content‚ that has sold 20% more than the traditional version‚ while Nestlé Brasil Ltda released Maggi Integralle
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International Marketing Analysis and Strategy: Portfolio/Essay ! Essay Question: Write a 2500 word essay/report advising Consortia Drinks about which two markets to enter in South America (South America here refers to those countries south of Panama‚ extending to Patagonia). ! 1.0 ! Introduction ! 1.1 ! Methodology ! 2.0 ! Key Statistics and Indicators I have been tasked with advising Consortia Drinks‚ a UK based micro-brewery‚ as to which two international
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