NAME: CLAVO, JAIRA MICAH P.

September 7, 2019
CYS: BSA52 | CASE ANALYSIS IN MANAGEMENT ACCOUNTING 2
I. FACTS OF THE CASE
The title of the film I have watched is To You in 100 Years written and directed by
Marian Katrina De Luna. The genre is Romantic/Science Fiction. The setting is in the business
world where John Mark De Vega as Henry Montenegro and Kim Polon as Leah Hernandez had
their first encounter in the pharmaceutical business industry, together with Henry’s friend named
Joseph as Ryu Laviste. To find out that Henry and Joseph were immortals and the former can
die anytime soon as he fall in love with a mortal lady.
The main characters are Henry Montenegro as John Mark De Vega, Leah Hernandez as
Kim Polon and Joseph as Mari Ryu Laviste, The supporting characters are Martha as Mary
Grace De Chavez, Elena as Liezel Bayal, Eric as Jim Ilarde, Ryan as Adrian Lucero and April
as Clarence King. I like how the casts portrayed their respective characters. They help the
characters of the story come into life. They, as well, enhance the film and gave justice to their
designated characters.
The film is all about a girl named Leah who was so desperate to have her own job and to
help her family for their needs. And there is this stranger who bumped into her and gave her the
flyer saying that the company is in need of a secretary. Eventually, she become a secretary of
that company. Her job is to be a secretary of Henry Montenegro who is so arrogant but has this
kind heart from within. Henry and Leah eventually fell in love. But the consequence of it is the
fact given that Henry is immortal, was cursed that once he fell in love with a mortal, he will die. I
find the film interesting and somehow thought-provoking of what if this love story truly exist in
real life. The climax was revealed appropriately by the director. It is in place. The setting of the
film is very effective that it affect and gave justice to the every scenes in the film.

II. STATEMENT OF THE PROBLEM

For me there is no Accounting problem that appeared. The director showed to viewers
the glimpse of the financial statement of the pharmaceutical in the scene where Eric has the
entity’s financial documents. The amounts was fairly stated and it was in good form. When it
comes to scene where Elena is presenting to the board of directors the approach in transfer
prices, it was shown that the decisions of different departments were considered. They talked
about the conditions and limits of each department, the prices to consider, how the company will
earn more of a profit, and the approach that was used is full-cost approach.
 Ethical problem (if any)
III. ANALYSIS OF BUSINESS SOLUTION
Based on my understanding of what my professor in Management Accounting II taught
us, Full-cost approach considers the entire cost of producing the product transferred by the
selling division to be sold to the buying division. It is preferable to use Negotiated approach
instead because it considers both the minimum transfer price the selling is willing to sell
(minimum at breakeven) and the maximum the buying division is willing to buy (maximum at
breakeven). It also considers the overall profit of the company. Once it is taken into
consideration and both of the division meet their limit agreed to the transfer, it will result to a
gain in their entire profit.
  Ethical Decisions (if any)
IV. MECHANICS OF FILM
The film is under Tabas Studios. The production team and the casts really did well
because it is visible in the film. Truly the people behind the film really paid so much attention for
the success of it. The production team really spend their time for the editing, writing of scripts,
music, audio, connections, and props. The costume of every casts and the setting were
impressive and honest. The sets felt lived-in and believable to the story and its characters. The
production team were successful in creating an environments heighten the atmosphere on
camera.
The film music, also known as background music or film soundtrack, is the original music
specifically to accompany a film for the actors. It includes pre-existing music, dialogue and
sound effects and comprises a number of instrumental or choral pieces in the film. To You In
100 Years pays attention to its music because there are parts in a scene where the situation
has to be a light in a feeling and the musical director plug a music that will make the scene and
viewers relate to it and felt the right emotion for the scene. The production really incorporate a
right music for a right scene.
The sound in the movie makes the scenes simulate reality and helps the director create
a mood and emotion based on the scene. As far as the movie, To You In 100 Years is
concerned, there is a part where the segment has to be intense and the music background and
the sound truly contribute and gave justice to it. The sound of music in the film were clear and
has no technical error encountered. It was not too distracting nor too subtle. It boost the scene
and worked as well with every dialogues and gestures of every character.
The cinematography of the film is a winning one. I like all the scene especially where the
plot twist of the story is gradually revealing, a scene showing everything that happened in the
past. It really highlights the era of hundred years ago and the emotions of the actors as if it
really happened. I was impressed but the way the director put an angle shot in a scene where
Henry and Martha were under a ritual of a sorceress and agreed to a contract to make Henry a
full-fledged human but failed to fulfil the condition. Overall, the colouring and lightning affect the
tone and made it a little bit more realistic. The camera man moved well, it is not shaking and not
disturbing as well. The actors and settings were framed as well.
The editing is good as well. In fact, in every movie, it is the editing that saves the entire
film. The editor indicated subtitle which makes the audience understand a lot better every scene
and situations in the film. The film where structured and the scenes where in proper sequence.
The timing of every next scene is appropriate, audio, plot, actor’s performances where
emphasized and down to cutting. It was impressive because everything were in place.
When it comes to screenplays and scripts of the movie, it was all visually based. They
present the pictures and the sounds exactly as they should appear on screen. The character
development of each casts where clearly seen because the script, sound, and the actions of
every characters where in place. They provided no other background or outside-thoughts other
than what is shown and spoken in the film.
Overall direction and the entire production and casts really did a great job. The
actors gave justice to their respective characters. I also like how the director chose to
tell the story. I was impressed by her methods as to how is she going to show the
audience the plot twist of the story. The pacing were not too fast and not too slow. It is
comparable to other movies I have watched but this movie has something that is
different from the other. The storytelling was complex and not straightforward. There
director put a right amount of suspense, love, excitement and tension. All those
emotions all worked within the film. The director really create a captivating film.
V. RECOMMENDATION
When it comes to its content, it is undeniably impressive. It is a must watch film in the
#RACFEST2018.

The execution of effort the production and every casts of the film were seen. The
flaws were visible but it was offset by the overall good performance and effort of each of them
behind the film.