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BAO3312 - Advanced Management Accounting - Colombo Frozen Yogurt - Presented for Gillian Vesty Subject Tutor Victoria University Presented by Andrew Donato 3564797 Thomas Tuszynski 3534883 Tutorials Thursday 16:00 - 17:00 Thursday 15:00 - 16:00 Submitted on Thursday 18th September 2003 Table of Contents TABLE OF CONTENTS 2 BACKGROUND 3 COMPETITIVE ENVIRONMENT 3 SHOP LOCATIONS 3 IMPULSE LOCATIONS 3 COLOMBO MARKETING PLAN 4 Sales Force 4 Merchandising Promotions 4 Pricing Promotions 4 ABC AT COLOMBO 5 RECOMMENDATIONS 7 RE-PRICING 7 MARKET/CUSTOMER EXIT 8 VALUE ENGINEERING 8 ABC, COLOMBO AND ITS APPLICATION 9 REFERENCE LIST 12 APPENDIX I - WORKINGS (STATEMENTS) 13 APPENDIX II - WORKINGS (COGS) 16 APPENDIX III - WORKINGS (MERCHANDISING) 18 APPENDIX IV - WORKINGS (SG&A) 18 APPENDIX V - TEAM WORK LOAD 19 Background Colombo Frozen Yogurt was acquired by General Mills Incorporated (GMI) in 1994 so GMI could strengthen its product line-up with a small addition to marketing costs. General Mills is a large food service corporation, worth $11.5 billion in net sales, that prides itself on 'innovation beyond the kitchen' (GMI Website, 2003). In Australia, some of GMI's branded products that are merchandised in local supermarkets and shops, are Betty Crocker, Old El Paso Mexican Foods, Fruit Roll-ups and Wheaties Breakfast...

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