Can a global strategy that sustains 500 brands possibly be right? Discuss the proposition that Carlsberg should rationalise its facilities and focus on far fewer brands?
What will be an ideal response?
This is a real conundrum. Certain global brands undeniably have a cachet that local brands do not. They
can also achieve greater scale and scope economies in marketing and distribution, except in the biggest
countries. Conversely, local and regional brands can have a popularity few if any global brands can
emulate. So the argument is not about global or local, but what combination can be most effective. It may
be that Carlsberg has been too reluctant to prune out less popular and unprofitable brands because it fears
losing sales that will go to competitors. If the latter are small, local enterprises (such as the ‘real ale’
microbrewers in the UK that should not harm Carlsberg greatly.
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A company's mission is generally driven from the top of the organization.
Answer the following statement true (T) or false (F)
Accrued revenues
A) have been earned and collected, but not yet recorded. B) have been collected, but not yet earned or recorded. C) have been collected and recorded. D) have been earned, but not yet collected or recorded.
For financial reporting purposes, GAAP requires organization costs to be
A) expensed in the period in which they are incurred. B) capitalized and amortized over 20 years. C) capitalized and amortized over the first five years of the company's existence. D) capitalized and treated as an intangible asset with an indefinite life.
The act of a court combining two or more separate lawsuits into one lawsuit is called ________.
A. combination B. intervention C. certiorari D. consolidation