A Strategic Profitability Analysis of Southwest Airlines: Applying the Horngren, Datar and Foster Approach

2007 ◽  
Author(s):  
Charles D. Bailey ◽  
Allison Collins ◽  
Denton Collins ◽  
Kenneth R. Lambert
Keyword(s):  
Profitability Analysis ◽  
Southwest Airlines

An Analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) Strategic Profitability Analysis Approach

2009 ◽  
Vol 24 (4) ◽  
pp. 539-551 ◽  
Author(s):  
Charles D. Bailey ◽  
Allison B. Collins ◽  
Denton L. Collins ◽  
Kenneth R. Lambert
Keyword(s):  
Real World ◽  
Annual Reports ◽  
Analysis Approach ◽  
Operating Income ◽  
Profitability Analysis ◽  
Real World Applications ◽  
Southwest Airlines ◽  
Operational Data

ABSTRACT: This case requires students to collect financial and operational data from Southwest Airlines' 2003–2006 annual reports and to use that data to conduct a strategic profitability analysis of the firm's changes in operating income. As described in Horngren et al. (2006), this analysis decomposes changes in a firm's operating income into components related to growth, price recovery, and productivity. Similar to other studies (e.g., Dikolli and Sedatole 2004), this case uses publicly available data to link textbook concepts to “real world” applications. Linking strategy with profitability allows students to see how firms manage inputs in order to compete, grow, and profit in output markets.

Establishment and Production Costs for Peach Orchards in Florida: Enterprise Budget and Profitability Analysis

EDIS ◽  
2017 ◽  
Vol 2017 (4) ◽  
Author(s):  
Ariel Singerman ◽  
Marina Burani Arouca ◽  
Mercy A. Olmstead
Keyword(s):  
Discount Rate ◽  
Production Costs ◽  
Fixed Costs ◽  
Average Price ◽  
Land Preparation ◽  
Profitability Analysis ◽  
Enterprise Budget ◽  
Marketable Fruit ◽  
Peach Orchard

The article summarizes the establishment and production costs, as well as the potential profitability of a peach orchard in Florida. Our findings show the initial investment required for a peach operation in Florida to be $6,457 per acre; the expense in land preparation and planting alone in year 1 is $2,541 per acre. Variable and fixed costs in years 2 through 15 average $5,680 per acre. As an example of profitability, when using a 10% discount rate, an operation yielding 6,525 (7,254) pounds of marketable fruit per acre during its most productive years obtains a positive NPV when the average price is $2.38 ($2.13) per pound.

ANALISA PERBANDINGAN LAPORAN KEUANGAN DAN RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA KOPERASI KARYAWAN SUCOFINDO (KOPERASI SUCOFINDO JAYA) TAHUN 2009 – 2011

2019 ◽  
Vol 9 (2) ◽  
pp. 35
Author(s):  
Sri Marti Pramudena
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Fiscal Year ◽  
Percentage Increase ◽  
Net Worth ◽  
Average Value ◽  
Financial Position ◽  
Profitability Analysis ◽  
Equity Ratio ◽  
The Cost

This study aims to determine the financial position and financial performance Cooperative Sucofindo Jaya (KOPSUCOFINDO JAYA) from fiscal year 2009-2011 through a comparative analysis / comparisons and ratio analysis. From the research, the authors obtained a picture that results of the financial position and financial performance of KOPSUCOFINDO JAYA as follows: (1) To Horizontal Analysis of the Balance Sheet shows the overall unfavorable developments as the rise of short-term debt experienced a greater percentage increase than the increase in current assets (2) For Horizontal Analysis of the SHU, SHU in 2010 an increase of 125.38% compared to 2009 and in 2011 increased by 282.47% compared to 2009, but this increase was not followed by a reduction in the burden of cost of goods, especially business and this increase was obtained from the contribution percentage increase in other income. (3) For Vertical Analysis of the Balance Sheet shows that in terms of assets, current assets are assets that make up the largest component but also cause considerable investment value embedded in current assets and also showed asset turnover, receivables turnover and working capital is very low under 1 times. (4) For the SHU Vertical analysis shows that income JAYA KOPSUCOFINDO more than 85% absorbed in the Cost of Goods. (5) For liquidity analysis showed that highly liquid KOPSUCOFINDO JAYA obtain an average value above 400%. (6) For solvency analysis shows that the performance is not good / not solvable because the results of the analysis LITA average of above 95%, Total Debt to Equity Ratio in the top 2.000%, and Net Worth Debt Ratio to average below 4%. (7) For activity ratios indicate that the performance is not good for Turnover of Assets value of 1 times. (8) For the rentability analysis KOPSUCOFINDO JAYA show results for ROA of 0.86% (2009), 1.31% (2010), 1.18% (2011), ROE in 2009 is 14.81%, 26.43% in 2010 and 2011 amounted to 31.11%, for the ROI of 0.56% in 2009, in 2010 was 0.96% and by 0.93% in 2011. (9) For the analysis of profitability, for the analysis of GPM in 2009 amounted to 1.49%, in 2010 of 2.31% and 3.92% in 2011. As for the analysis of NPM in 2009 amounted to 0.97%, in 2010 by 1.70% and by 3.10% in 2011. Keywords:  Cooperative Financial Performance, horizontal analysis, vertical analysis, Analysis of Liquidity, Solvency Analysis, Activity Analysis, Profitability Analysis, profitability analysis

Profitability Analysis of Selected Nationalised Banks in India

2012 ◽  
Vol 3 (3) ◽  
pp. 10-14
Author(s):  
Dr. Hemal Pandya ◽  
◽  
Chetana Parmar
Keyword(s):  
Profitability Analysis ◽  
Nationalised Banks

PROFITABILITY ANALYSIS OF NORMAL SEASON AND OFF-SEASON MUSKMELON CULTIVATION IN DISTRICT SIALKOT, PAKISTAN

1970 ◽  
pp. 24
Author(s):  
MUHAMMAD TAHIR LATIF, FALAK SHER, MUZZAMMIL HUSSAIN
Keyword(s):  
Sampling Method ◽  
Field Survey ◽  
Market Price ◽  
Primary Data ◽  
Customer Demand ◽  
Net Return ◽  
Profitability Analysis ◽  
Economic Parameters ◽  
Convenience Sampling ◽  
Gross Income

A field survey was conducted during 2016 to estimate the profitability of normal season and off-season muskmelon cultivation in district Sialkot, Pakistan. The primary data was collected from forty farmers with convenience sampling method. Economic parameters like net return and BCR were employed. Off-season muskmelon cultivation was found economically feasible due to additions of yield (17%), gross income (122%), profit (161%) and market price (90%) in comparison to normal season crop. Therefore, it is recommended to cultivate the off-season muskmelon (BCR 3.26) to obtain more profit and fulfill the customer demand in less supply period instead of normal season cultivation (BCR 2.44).

Sign in / Sign up

Export Citation Format

Share Document