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2 Robust Laptops Co(RL)make laptop computers for use in dangerous environments.The company's main customers are organisations like oil companies and the military that require a laptop that can survive rough handling in transport to a site and can be made to their unique requirements.
The company started as a basic laptop manufacturer but its competitors grew much larger and RL had to find a niche market where its small size would not hinder its ability to compete.It is now considered one of the best quality producers in this sector.
RL had the same finance director for many years who preferred to develop its systems organically.However,due to fall in profitability,a new chief executive officer(CEO)has been appointed who wishes to review RL's financial control systems in order to get better information with which to tackle the profit issue.
The CEO wants to begin by thinking about the pricing of the laptops to ensure that selling expensive products at the wrong price is not compromising profit margins.The laptops are individually specified by customers for each order and pricing has been on a production cost plus basis with a mark-up of 45%.The company uses an absorption costing system based on labour hours in order to calculate the production cost per unit.
The main control system used within the company is the annual budget.It is set before the start of the financial year and variances are monitored and acted upon by line managers.The CEO has been reading about major companies that have stopped using budgets and wants to know how such a radical move works and why a company might take such a step.He has been worried by moves by competitors into RL's market with impressive new products.This has created unrest among the staff at RL with two experienced managers leaving the company.
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