notes for part b that should be used to incorporate the paragraph answer
a. Michelle is pondering some challenges in management with her new role at Super Printing.
b. She does not have reports on expenses such as labor, materials, and equipment for each line of business,
c. She is unsure whether each line of business is profitable.
d. She is unsure of how effectively the business is run.
Case 1 - Super Printing 5 Different information needs Michelle Gomer, manager of the new retail outlet of Super Printing. is pondering the management challenges in her new position. Seper is a longestablished printing company in a major metropolitan area. The new outlet, located at the edge of the parking lot for Western Business School, represents Super's attempt to break into the rapidly growing business for retail digital imaging. The Super retail store provides a range of copying and digital imoging services for the business school's students, faculty, and adminigritons, plus other retail customens. Super's primary products are black-and-white copies of documents. Variation exists even in this tusic product, however, as consumers can choose from a variety of paper colons, sires, and quality. Super recently purchased a machine that print' color copies from digital inpuc. Color copies alse can be produced in a variety of sizes, puper quality, and paper types, including photographic-quality reproductions. Other printing products include business card, laminated luggage tags, and name badges for conferences, executive programs, and students. The center also has several personal conputers, both Windows bused and Macintosh, that students rent by the hour for bacic computer processing, internet access email, and preparing presentations and resumes. Each compoter is connected to Super's black-and-white and color printers, enabling students to produce paper copies of their presentations and refumek. Super has other machines that assemble printed pages into bound documcnits. Two binding types are available. The store also sells a limited selection of office sopplies, including paper, cnvelopes, paper clips, glue, binders, tabs, pens, pencils, and marking pens. Currently, ahout five employees (including Michelle) work at the fetail ourlet during prime hours ( 8:00 a.m. to 5:00 p.m.), with two to four people working the evening shift (5:00p.m. to midnight), wher walk-in business is much slower. The number of pecple working during the evening hoursts determined by the anticipated backlog of reproductioct work that will be performed during theschours. Prices for the various products and services have been fet based on those of competitors, such av FedEx Office and Staples. Michelle receives a daily report on total sales, bruken down by cash siles, credit card sales, and eredit sales to various programs at the business sehool; bowever, she currently does not have a report on expenses such as labor, materiaks, and equipment for each line of business (black-and-white and color printing, computer services, decument preparation, and sales of office supplies). Thus, Michelle is unsure whether each line of business is profitable. Michelle is also unsure how efficientily the business ivrun. Further, the different business lines require different quantities and types of capital: equipment, such as copying and printing machines, comiputers; physical capital, such as office space: the different inventories of paper (types, colorg, grades, and sizes); and office supplies. If the pilot store that Michelle is operating is successful, then the parent company will likely try to open many similar outlets near schools and universities throughoot the metropolitan area. For this purpose, the parent company waits lo know which business lines are the most profitable. including the cost of capital and space required, so that these lines can be featured at each retail outlet. If some business lines are not profitable, then Super probably will not offer those services at new stores unless they are necessary to build retail traffic. Required Identify the management accounting information needs for the following: (a) An employee desiring to help serve customers more efficiently and effectively (b) Michelle Gomez, the manager of the pilot retail outlet (c) The president of Super Printing Be sure to address the content, frequency, and level of aggregation of information needed by these different individuals
