Premium Essay

Granville

In: Business and Management

Submitted By blueiawa
Words 2143
Pages 9
Cost Management and Applications
Case Study Assignment

Granville Sea Kayaking Case

6pm Friday, 6th August, 2009…

Tom and Michael were relaxing with some friends on the deck of Michael’s new houseboat on Granville Island, Vancouver. Just that morning they had looked over their business’s profit statement and were feeling very pleased with what they saw. Granville Sea Kayaking (Granville), the business they’d started in 2000, had made profits for the last six months that exceeded their expectations. While both were pleased that their business had apparently done so well, they admitted that they didn’t really know why, because they had experienced a number of issues throughout the period[1] that were expected to negatively affect profit.

“You know guys, I’d be happy to undertake a variance analysis of your profit results,” said Samantha, the business’s management accountant and a close friend of both Michael and Tom. “It can really help you understand why the profit you made differed from what you budgeted at the start of the period.”

Tom looked at Michael and nodded. “Why not,” he said. “I guess it’s about time we became a little more professional now we’re business tycoons.”

And so it was decided that Samantha would analyse Granville’s profit to find out how Michael and Tom managed to do so well.

Business Background

Granville Sea Kayaking provides sea kayaking courses around English Bay in Vancouver, Canada. The business began in 2000 with the intention of bringing sea kayaking into the lives of as many people as possible. Both Tom Durance and Michael Rosling had kayaked around the ocean beaches of Vancouver since they were small children. After finishing school both became sea kayak instructors and. After working for a number of years for another company, they decided to take a risk and open up their own business. As Michael was…...

Similar Documents

Free Essay

Vancouver

...TahitianVanilla Bean Gelato 001  //   PRAWN CRAB ROLLS Pattaya Thai Restaurant, 406 Sixth St., New Westminster, 604529-9161. Pattayathai.net 002  //   MANgO POPSiCLe TNT, 179 Keefer Pl., 604-899-8836. Tnt-supermarket.com 003  //   BLACk tRuffLe PizzA Market, Level 3, 1115 Alberni St., 604-695-1115. Shangri-la.com/ Vancouver 004  //   giANt OReO Butter Baked Goods, 4321 Dunbar St., 604-221-4333. Butterbakedgoods.com 005  //   CRiSPY CAuLifLOWeR Nuba, 207 W. Hastings St., 604-688-1655. Nuba.ca 006  //   StuffeD RABBit SADDLe Bacchus at the Wedgewood, 845 Hornby St., 604-608-5319. Wedgewoodhotel.com va n m a g . c o m  / 4 Eating & Drinking 101 things to taste before you die 007  //   JASMiNe DRAgON PeARLS Granville Island Tea Company, 1689 Johnston St., 604-6837491. Granvilletea.com 008  //   fRiCASSé Medina Café, 556 Beatty St., 604-879-3114. Medinacafe.com 009  //   POiRe WiLLiAMS LDB Stores. 250-549-3120. Okanaganspirits.com 010  //   AgNOLOtti LAMB Rugu With MiNt AND PeAS L’Altro Buca, 1906 Haro Street, 604-683-6912. Altrobuca.ca 011  //   SiNgAPORe-StYLe JeRkY Bee Kim Heng, 4149 Fraser St, 604-677-5303 012  //   COCONut With SCALLOPS fOAM AND hAzeLNut SALt Bin 941, 941 Davie St., 604-683-1246. Bin941.com 013  //   ROteLLO Di CAPONe Moccia, 2276 E. Hastings St., 604-255-2032. Moccia.ca 014  //   vietNAMeSe SuBMARiNe SANDWiCh Au Petit Café, 4851 Main St., 604-873-3328. Aupetitcafe.com 015  //   SteAk......

Words: 1496 - Pages: 6

Free Essay

Psychoanalysis

...The “father of adolescence,” Granville Stanley Hall is best known for his prodigious scholarship that shaped adolescent themes in psychology, education, and popular culture. Granville Stanley Hall was born in a small farming village in Massachusetts, and his upbringing was modest and conservative. He has produced over 400 books and articles and had become the first president of Clark University, Massachusetts, but his greatest achievement has been his research work on child centered research, education, and adolescence to a society in transition. He was instrumental in the development of educational psychology, and attempted to determine the effect adolescence has on education. “The Contents of Children’s Minds,” an 1883 publication of Hall helped him establish himself as the leader of the “child-study” movement, which aimed to utilize scientific findings on what children know and when they learn it as a way of understanding the history of and the means of progress in human life. Searching for a source of personal and social rebirth, Hall turned to the theory of evolution for a biologically based ideal of human development, the optimum condition of which was health. His pure and vigorous adolescent countered the fragmented, deadening, and reutilized qualities of urban industrial life. Hall theorized adolescence as the beginning of a new life and welded this vision to a scientific claim that this new life could contribute to the evolution of the race, if properly......

Words: 1435 - Pages: 6

Premium Essay

Rossvelt

...individuals also helped with this task. They were William Wilberforce, Thomas Clarkson, Granville Sharpe and Thomas Payne. Abolition (Emancipation): - Freedom for the thousands of enslaved blacks in the British West Indies from bondage. This was made possible the Abolition Act. The Abolition Act was passed in July 1833 in the British Parliament. Under the terms of the act: 1. Over 450,000 enslaved blacks in the British West Indies were freed from the shackles of slavery. 2. 20 million pounds were given to the planters for compensation for loss of labor force. 3. A full free status was given to slave children under six years old. ABOLITIONIST GROUPS 1. The Quakers (Society of Friends) - This was a religious group who tried to end slavery throughout the British Empire. This group received help from William Wilberforce to present their case to the British parliament. As a result in 1807 the slave trade became illegal. Wilberforce argued that “No man should own another human being”. He also spoke of separation of family and how degrading the slaves’ auction was, as well as the hardship of slave life on the plantation. [pic] 2. The Clapham Sect (The Saints) - This was also a religious group who denounced slavery. This group worshipped as church which was ran by reverend John Venn in South London. .Among them were abolitionists such as : William Wilberforce, Granville Sharpe and Thomas Clarkson. 3. The Industrialists- The Abolition movement went......

Words: 2216 - Pages: 9

Free Essay

Work

... sister, father, and eventually brother all joined the church (her mother had joined the year after Emily was born), Emily never did, acknowledging plainly to a friend, "I am one of the lingering bad ones.” Her life became grim, influenced by the deaths that surrounded her. Page 2 of 2 Works Cited Biography Refrence Bank. H.W. Wilson. 2001 <http://ehis.ebscohost.com> Crumbley, Paul. “Emily Dickinson's Life.” Modern American Poetry. Feb. 2000 <http://www.english.illinois.edu/maps/poets/a_f/dickinson/bio.htm> Dickinson, Emily. “Morning.” University of Virgina Library, Uva Library, AP201 . S3 v.18 “Emily Dickinson: Her Childhood and Youth.” Emily Dickinson Museum, 2009 <http://www.emilydickinsonmuseum.org> Granville, Hicks. “Mystery and Mystification.” Editorial. Nation (1930): Vol. 3390...

Words: 364 - Pages: 2

Premium Essay

Pet Therapy

...but for example to have a dog in the house is truly good for protection like burglary or a cat can keep rodents away. Unfortunately, people do not think of a pet more than protectors or somebody to have around the house. It is not so ordinary to have a pet these days and people used to them so much that they do not think about how many health relating benefits pets bring to a household. Back in 18th century, Dr. William Tuke in his mental institution, that located in York, England, conducted an experiment that used animals in therapy (Perelle & Granville, 1993). His idea was to help patients to control themselves by having a dependable creature (Perelle & Granville, 1993). He was the first person to record such an experiment (Perelle & Granville, 1993). After Dr. Tuke’s success in animal- therapy, many other facilities from different countries begun to use the same method with positive results (Perelle & Granville, 1993). In 1969 Dr. Boris Levinson also noticed the positive effect of his dog on children therapy sessions (Kruger & Serpell, 2006). Dr. Levinson organized studies to show how beneficial animals are and insisted to continue studies in this field (Kruger & Serpell, 2006). He was the first who used term “pet-therapy” (Kruger & Serpell, 2006). Since then, many doctors and therapists recommended adopting a pet for many different reasons, but these reasons are all health relating. Many parents noticed that pets play a positive role in......

Words: 1232 - Pages: 5

Premium Essay

Gender Mainstreaming

...situation makes such provisions ineffective and utopian, thus making it all the more imperative to interpret the constitution and the laws in a pro-woman and anti-subordinate way. In a patriarchal society where power is freedom, women due to their inferiority in democratic participation have marginalised freedom. Gender is not a difference, rather a hierarchy, to be dealt with as a matter of supremacy and subordination. Purposive interpretation, focusing on the reason, motive, end that a provision seeks to achieve interprets Article 21 as enabling the development of human personality giving us the right to live with dignity, conferring upon us the right to access all such conditions which make life liveable with dignity. According to Granville Austin the meaning of “protection” in the clause, “equal protection of rights”, places upon the “government the positive responsibility to give the have-less access to those rights they previously have been powerless to exercise." The Supreme Court in the case of Vishaka v State of Rajasthan gathered its principle from the feminist vision of the Convention on the Elimination of all forms of Discrimination Against Women(CEDAW), Directive Principles of State Policy, affirmative action policy under Article 15(3) and the ideals of human dignity which made law making in this case non-controversial and acceptable. In the case of Bodhisattwa Gautam v. Subhra Chakraborty, the Supreme Court observed, “It (rape) is a crime against basic......

Words: 647 - Pages: 3

Premium Essay

Rogers Chocolate

...top of their class.'' Each of Rogers retail stores, other than the factory store itself , was located in a tourist area, such as Whistler, Granville Island and Gastown , or at BC Ferry locations. Each store was wholly owned by Rogers.Most were leased, with a minimum of a 10 year lease.The factory store and downtown Victoria store were owned. The stores were typically about 500 square feet size, with the exception of the ferry terminal locations, which were booths or catering wagons open on a seasonal basis and selling primarily ice cream.The ferry terminal locations were leased on an annual agreement basis, and rents were fixed as a percentage of sales. Although other retailers sold Rogers Chocolates, they purchased the products who sale through direct sales from Rogers. Exhibit 3 shows the store locations and their approximate annual sales. The Victoria stores could sell almost anything because of Rogers' positive brand image on the İsland. They were often used to clear inventory problems.The two newest stores, Gastown and Granville İsland in Vancouver, were showing steady sales growth in their first two years of operations, but were significantly shy of expect ions.The Granville Island store was located tunately, also behind several large metal refuse bins. Rogers had waited a number of years for a locations to open up on Granville Island, so although the present location wasn't perfect, it was the best that could be obtained. The Gastown store was in a good locations...

Words: 1812 - Pages: 8

Free Essay

Cowper

...the poets find admirable in nature. Windsor Forest is entirely composed of rhyming couplets. This has the effect of separating thoughts and inclosing different ideas; similar to a well-groomed garden, where different types of plant will have defined sections where they flourish. Thus the poem’s rhyme scheme reaffirms the appreciation the poet has for order and control, both in nature and society. The rhyming couplets also add to the poems Augustan style as they produce a very lyrical quality. This echos the demand in the epigraph for the muses to sing, that is an illusion to classical literature, such as Homer but more notably Virgil. Besides complimenting his dedicatee Granville, Popes epigraph announces his own literary aims, it is an appropriation of Virgil’s recusatio. Indeed line 6, “what Muse for Granville can refuse to sing?” echos Virgils neget quis carmina Gallo?. The Task lacks a rhyme scheme, a reflection of his appreciation of nature in its pure form, real countryside, where plants are left by God to grow at will. Cowper’s ideas in turn are relayed in no structured manner, alluding to the idea this poem was a natural development that was provoked by emotion. This is clearly a stylistic shift toward the Romantic- Wordsworth himself in the Preface to his and Coleridge's Lyrical Ballads defined good poetry as “the spontaneous overflow of powerful feelings”. Windsor Forest is compilation of literary and symbolic language, it chiefly consists of rural description......

Words: 1901 - Pages: 8

Free Essay

Canada

...of attention, but consider taking in the sites, smells and tastes of another of the city’s ethnic enclaves: Punjabi Market, the epicenter of Vancouver’s Indo-Canadian community. Not a market at all, but rather a neighborhood that occupies six blocks on Main Street, starting at about East 49th Avenue, this Little India is marked by shops touting bright swathes of silk, intricate gold bangles and some of the best (and most affordable) curries outside of Punjab. Where you can eat, see and buy in this colorful, friendly district.  Canada has both paper money and coins, there is no longer a penny coin (1¢), so amounts are rounded up or down to the closest 5¢. Five bill denominations ($5, $10, $20, $50, $100) are all in different colors. Granville Island tour is the place to spend a leisurely afternoon. Part farmers market, part artist studio and part magnet for the creative and flamboyant-it's one of the busiest spots in Vancouver. A notable skyscraper in Downtown, Vancouver. The "Lookout" tower atop of the office tower and Simon Fraser University makes it one of the tallest structures in Vancouver and a prominent landmark on the city's skyline. It has a 360 degree viewing deck and is one of the top tourist attractions. Test your bravery as you cling to the rope that holds the wobbly bridge, made from wooden planks, together. Once you get over the initial fear, you will be blown away by the view of the Capilano River that is 70 meters below you. The bridge is about 136 meters...

Words: 1103 - Pages: 5

Premium Essay

Granville T. Woods Scholarship

...Granville T. Woods Scholars Program Essay I too was nearly prevented from advancing my career just as Granville T. Woods was. Not being able to accept my partial (65%) scholarship to Howard University did hinder me from my original plan but I chose not to give up. I chose to continue to work my way up in my education and career at BCCC instead of taking the simple way out by joining different groups such as the work force, or the military. My goal is to abide at this school for two years and to transfer to a 4 year university. The main component of my goal is the money, and this scholarship would help in achieving this. My family is a normal Middle class family that makes normal middle class wages, and just like most middle class families we have debts that seem to never end. This is the reason why I could not attend Howard University. With the debts that my parents still have they chose to not add on anymore anymore stress by taking out more loans but to instead give me another option, Community College. Even though they have said they can pay for Community College I would prefer them not to have to deal with anymore hassle. Me receiving this scholarship would eliminate the worry of my parents paying for my education and would enable me to focus solely on doing well in school. I am a graduate of Oxon Hill High school's science and technology program. This entails that I had to test to get into the school and if I was accepted I would be agreeing to a......

Words: 542 - Pages: 3

Free Essay

Origin and Development of Judaism

...in Jamaica Fig. 3.2 the Hillel Academy School STATEMENT OF AIMS THIS SCHOOL BASED ASSESSMENT WAS DONE IN PARTIAL FULFILMENT OF THE REQUIREMENTS OF CSEC. THE AIMS OF THIS RESEARCH ARE: 1. To trace how Judaism came to the Caribbean . 2. To find out the challenges faced by the early Jews and how they impacted on their traditional practices. 3. To find out how Judaism is developed in Jamaica METHOD OF DATA COLLECTION METHOD USED TO COLLECT DATA | WHERE DATA WAS COLLECTED | WHEN DATA WAS COLLECTED | INSTRUMENTS USED TO COLLECT DATA | Research | Gordon Crescent Granville | June 8, 2015 | Paper and pen | | Gordon Crescent Granville | June 18,2015 | Tablet and laptop. | | Gordon Crescent Granville | November 29, 2015 | Pencil and book | | St. James Parish Library | December 22, 2015 | Notepad and Pen | SUMMARY OF FINDINGS According to L. Carman et al “Judaism came to the Caribbean during inquisition, (a law set up by Queen Isabella that all non- Christians should be killed) in around 1493. Emigration from Brazil in around 1664. The Sephardic Jews (Jews who originate from the Iberian Peninsula- that is mother day Spain, Portugal, Andorra, Gibraltar and France).” Well however R. Bennett, states that “Judaism came to the Caribbean in around 1492 when Christopher Columbus landed in the New World, where Jews were......

Words: 1383 - Pages: 6

Premium Essay

Resume

...service leader follower and acting as the first point of contact for customers. Helping to build the business by engaging in a polite and friendly way with every guest and customer. Duties: Providing customers a personalized, friendly and efficient information service. Taking payments from customers via cash and credit cards. Responsible for the accurate and timely allocation of customer demand. Identifying potential sales leads and referring them to colleagues. Helping to resolve customer complaints. Sorting, counting and wrapping currency and coins. Compiling and maintaining monetary and also non-monetary reports and records. Computer entry and billing with receipts in an efficient way. CNS BROS, 67 the Trongate Granville,NSW 2142 Cleaner (6th march 2015 to still working) Worked as cleaner part –time/casual in various contracts of the CNS cleaning and management service. Duties: Cleaning rooms and bathroom with prescribed equipment and to the required standard. Collecting food trays. Cleaning spills. Disposing of trash in an environment friendly manner. Education +2(hotel management) in morgan international college followed by bachelor in silver mountain school of hotel management Zenith Business Academy,Accounting (Bachelors) Sydney,Central Trainings and Certification * Microsoft Computer literate, able to use MS Office (Word, Access and Excel) – from Microsoft Innovation Center Nepal, Kathmandu. * Trained for 2 month in bartender *...

Words: 492 - Pages: 2

Premium Essay

Benjamin Franklin

...governor, Denny, is having problems with the Pennsylvania Assembly. The Assembly wants to pass a law that taxes colonists and Proprietors (the guys who own the colonies) more fairly to gather money for defending the colonies, part of which will be under the direction of General Loudon, but Denny won't sign it. Despite being delayed by Loudon, Franklin finally gets to go to London on behalf of the Assembly to work on mediation. (He never gets the rest of the money he covered for Braddock.) In the final section, Franklin consults with his friend Dr. Fothergill about the problem the Assembly's having and meets with Lord Granville, head of the King's privy council, about it. Lord Granville says the King makes laws just by talking, but Franklin argues that he can only approve/deny the colonists' laws once – he shouldn't be able to go back on his word. Lord Granville disagrees. Franklin and the Proprietors meet at Thomas Penn's house to talk about the dispute, and Franklin has to argue with the other side's attorney, Ferdinand Paris. He and the colonists spend one year waiting for the decision. Meanwhile, the Assembly and Governor Denny finally agree on the bill. The Proprietors petition to keep the bill from happening, because they don't want to be tasked, and everyone goes to court. There, Lord Mansfield mediates the case, and everyone comes to an agreement. The autobiography ends with the Assembly celebrating Franklin and firing Governor Denny. The colonists try to sue him,......

Words: 1194 - Pages: 5

Free Essay

Past to Future

...along with God, and my parents. Overall my whole family is important to me. As I look at my life now as a adult. I graduated from Louisburg High in June the year was 1995. I went straight to college in the fall of the same year. I attended Agricultural and Technical State University in Greensboro, North Carolina. I was double majored in college. My majors were Nutrition and Nursing. I finished the Nutrition course but I didn’t finish the nursing course due complications with my pregnancy. I got my Nutrition certificate in the spring of 1999. I looked for a job in the Nutrition field but could not find one. I then went to Vance Granville Community College and got my Certified Nursing Assistant Certification, because I found a lot of jobs in that field, and I needed a job to support my son. The next following year I went back to Vance Granville Community College and went before the state board and got my Medical Technician Licensce. By me being a Med Tech I got better pay to support my family. As years went by I found myself doing a lot of different jobs. I once was a medical transcriptionist for Kmart Pharmacy, I have been a Resident Coordinator for a rest home, I have been a Correctional Officer for Bunn Correctional Center, I’ve been a Supervisor at many different Assisted Living Facilities, and currently I’ve been an Office Manager at an hospice agency for 5 years. I can say I’ve had a lot of achievements in my life. I have came in contact with a lot......

Words: 1066 - Pages: 5

Premium Essay

Drug Abuse

... The doctor must be accountable and justified for each and every prescription that is given out. Education of the doctors to the amount of illegal drugs that are floating outside is a must. Education to the teen population on the understanding of how addictive drugs and alcohol is and how easy it is to obtain and the consequences that will occur is critical. Health education can be done on a local level with funding from the state and federal level. Community health surveys that have been done every four years show the health issues in Granville and Vance Counties. The "2007 Community Health Assessment" (2007) website states the three highest ranking health problems in Vance county are drug abuse , teen pregnancy and chronic disease; and in Granville county the three highest ranking problems are drug abuse, chronic disease, health care access and poor diet/low activity (pg.9). As an advisor to the city and county in Live Well Granville, one must begin a process of education and seeking the assistance from agencies in providing guidance to people that abuse drugs or alcohol. Two types of data is collected in the health assessment are utilized; they are primary data and secondary data. Primary data is the data that is collected by the team members. Secondary data is the data that is obtained from other sources; such as another resource or information that is gathered from the survey. Both of the data’s are combined and utilized. The local Sheriff Departments and the......

Words: 1483 - Pages: 6