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Lecture Notes for organization

Difference between cognitive association and congnitive identialism. The difference exists between
the level of the depth one wants to dig in. If there is some sort of resemblance between the post and
pre period of the dead, there would be no life. The life should be simple, smooth and full of
contentment. The absence of contentment leads to nihilism.

In order to solve this case, a break-even analysis was developed and Lady M
Confections enterprise was valued with the objective of making two
fundamental decisions, the first related with the decision that the owners
must make about opening a new location in the World Trade Center and the
second decision based on accepting the offer of Chinese investors for $ 10
million-plus line of credit.
In relation to the opening of the new boutique, the project seems viable, since
from a 13.19% sales growth rate the company can recover its initial
construction costs in 5 years. This rate is quite conservative and fits the
historical growth of the company.
Finally, it is recommended that the company ask for a bank loan at a lowinterest
rate, instead of accepting the offer of Chinese investors, to which it
would have to give a large part of its equity- stake (30% or more depending on
the value of the company).
Part 1. Exhibits from Case "The Valuation and Financing of Lady
M Confections" - please see attached Excel spreadsheet.
1. How many cakes would Lady M Confections need to sell in a
year in order to break-even? Does this number seem feasible?
Exhibit 1a- Break-Even Point Analysis of Lady M Confections for
2014

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