管理会计案例分析.docxVIP

TallTree2 Hotel Casino Outline A. Case Overview B. Responsibility Centers Discussion C. Transfer Price Setting D. Evaluation of STARS and STRIPES A. Case Overview The TallTree2 Hotel Casino is 640‐room resort complex featuring a full range of Nevada‐style gaming: slot machines, table games. Besides the hotel and casino, it also has four separate restaurants, two entertainment showrooms, and three gift shops.  Nevada A. Case Overview Revenue Conditions changed Revenues of the TallTree2 in Profit center in the the past 20 years ago past :Casino 10% Department Casino department The others 90% Appropriate? Based on profit performance measurement: Rooms Department Food Department Beverage Department Other Deparment  Revenues of the TallTree2 in 2008 TallTree2 in 2008 6% 4% Casino department 12% Rooms department Food department 14% Beverage 64% department The others A. Case Overview Competitive environment changed Political conditions:  ?Since April, 2007, the US began to carry out the new laws, smoking area accounts for the casino business scope shall not be more than a quarter. ?The other states such as Pennsylvania and south Carolina opened new casinos and spread the passengers. A. Case Overview Competitive environment changed Economic conditions:  ?The United States subprime mortgage crisis. ?According to the Nevada Gaming Control Board’s published material, by the end of December 2008, the entire Las Vegas strip gaming industry’s income reduced 23%, drop to $474 million. A. Case Overview Competitive environment changed Social conditions: Technical conditions:  ?Because of the economic crisis, people intend to spend less on gambles. ?Millions of Americans can through the remote control to play slot machine. A. Case Overview ?According to the PEST analysis above, the macro environment was not so good for the American gambling. ?TallTree2 tried their best to improve its business: a range of Special Events (golf tournaments, boxing matches, New Year parties, an