管理会计引入小型企业基本原理英文文献和翻译 第2页

Competitor analysis
University Tees faces two types of competitors. First, numerous internet companies sell customized t-shirts and ship them directly to the customer’s door. These companies are geographically dispersed across the United States and usually have standard business hours (via telephone access) specific to the time zone where they are located. Internet suppliers rely primarily on clip-art to create t-shirt designs, or they require customers to submit artwork. The standard delivery time for an internet company is 10–14 days from the date when the artwork is completed and the customer places the order. 本文来自优'文,论-文·网原文请找腾讯324,9114
University Tees’ second key competitor is College Custom Apparel (CCA), a bricks-and-mortar business in the city of Oxford. CCA maintains normal weekday business hours at its production facility and retail sales office located about one half mile from the Miami University campus. CCA works with customers to create customized artwork. The company purchases the appropriate quantity of t-shirts from its suppliers and then uses its own production facility to create and add the desired screen-printed patterns to the t-shirts. CCA notifies customers by telephone when their order is complete, and the customers return to the store to pick up their finished goods.
The table below summarizes the prices charged by University Tees’ competitors for various quantities of t-shirts with a one-color design on the front and another one-color design on the back to be delivered in the standard time frame of 10–14 days:

Quantity                        CCA                     Average internet competitor

25 shirts                      $12 per shirt                 $13 per shirt
50 shirts                      $10 per shirt                 $11 per shirt
100 shirts 　　　　　　　　　　$8 per shirt                  $10 per shirt
200 shirts 　　　　　　　　　　$7 per shirt                  $9 per shirt

4. University Tees’ strategy and cost structure
University Tees’ strategy is to differentiate itself from competitors in four ways. First, University Tees reduces its fixed overhead costs by outsourcing t-shirt production. Given that t-shirt quality is largely the same regardless of who produces the garment, University Tees decided not to spend money creating manufacturing capacity that mirrors the capabilities of its competitors. Instead, the company focuses its resources on marketing and on-campus customer relationship management. Second, University Tees uses students as commissioned-based sales representatives, available to customers via cell phone seven days a week, day or night. Third, the company employs an artist who meets with customers at a location of their choice to create artwork that exactly corresponds to their preferences. Fourth, the company provides customers with an average order-to-delivery cycle time of 7–10 days. Since University Tees uses United Parcel Service (UPS) for product delivery, customers can place and receive orders without ever having to leave their residence.
Since University Tees does not have any bricks-and-mortar facilities to maintain, it has very low fixed costs as follows:
Combined salaries of two partners                                  $20,000 per year
Overhead costs (e.g., website, phone, fax)                            $5000 per year
Marketing costs (e.g., newspaper ads, fliers, pens)                     $2000 per year
The variable costs incurred by University Tees include sales commissions of $0.50 per shirt sold, a $20 artwork fee per design (paid to the company’s artist), plus the following costs to acquire finished t-shirts from suppliers:
T-shirts  $3.00 per shirt
Printing  $0.50 per side, per color, per shirt for orders of 1–50 shirts
$0.40 per side, per color, per shirt for orders of 51–100 shirts
$0.30 per side, per color, per shirt for orders of 101–150 shirts
$0.20 per side, per color, per shirt for orders greater than 150 shirts
Screens  $15 per screen (each design requires a separate screen for each color in the design; assume customers do not put the same design on the front and back of a t-shirt)
Shipping  $0.60 per shirt
For example, if University Tees received an order for 70 t-shirts that had one art design on the front requiring two colors and another art design on the back requiring two colors, the total variable cost of the order expressed on a per t-shirt basis would be computed as follows:

T-shirts ($3 per shirt)                                                       $210.00
Sales commission ($0.50 per shirt)                                             $35.00
Shipping ($0.60 per shirt)                                                    $42.00
Artwork design ($20 per design)                                               $40.00
Printing ($0.40 per side, per color, per shirt, or in this case $1.60 per shirt)             $112.00
Screens ($15 per screen)                                                     $60.00
Total variable costs (a)                                                  　  $499.00
Number of t-shirts (b)                                                   　  70
Variable costs per t-shirt (a) . (b)                                           　 $7.13

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