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GROUP 1

KUNAPI
PI
GARDE
ACCT126 CASE STUDY

NS
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TABLE OF CONTENTS

STRATEGIC ENVIRONMENTAL FIGURE

CONCLUSION
POSITION ANALYSIS ANALYSIS

Introduce about the • PESTEL model Analysis based on data and Problems and solutions
background of Kunapipi • Porter's Five Forces figure of the company
Gardens • SWOT model
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STRATEGI
C
POSITION KUNAPIPI GARDENS
a company that provides a range of services in the hospitality
industry, including accommodation, food and beverage, and event
management. The company operates in a highly competitive
market, with numerous players competing for market share.

STRENGTH
Location
Facilities and Service PERFECT PLACE FOR STAY
Well-trained and experienced staff
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STRATEGI
C
POSITION
KUNAPIPI GARDENS

CHALLENG
ES
• intense competition
• The economic downturns
PERFECT PLACE FOR STAY
• Transfer pricing
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EMVIRONMENT
AL ANALYSIS
ABC COSTING

PESTEL MODEL

PORTE R' S FI VE FOR CE

SWOT MODEL
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ADVANTAGES
EMVIRONMENTAL
ANALYSIS • Provides realistic costs of manufacturing for
specific products
ABCCOSTING • Allocates manufacturing overhead more
accurately to products and processes that use
the activity
• Identifies inefficient processes and target for
improvements
• Determines product profit margins more
precisely
• Discovers which processes have unnecessary
and wasted costs
• Offers better understanding and justification of
costs in manufacturing overhead
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DISADVANTAGES
EMVIRONMENTAL • Collection and preparation of data is time-consuming

ANALYSIS • Costs more to accumulate and analyze information

• Source data isn't always readily available from normal
ABCCOSTING accounting reports
• Reports from ABC don't always conform to generally
accepted accounting principles and can't be used for
external reporting
• Data produced by ABC may conflict with managerial
performance standards previously established from
traditional costing methods
• May not be as useful for companies where overhead is
small in proportion to total operating costs
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EMVIRONMENTAL POLITICAL
ANALYSIS
ECONOMIC
PESTEL MODEL
TECHNOLOGY

NATURAL
LEGAL
?GROUP 1 THREAT OF NEW
ENTRANTS:
The threat of new entrants in the service industry

EMVIRONMENTAL is relatively low

BARGAINING POWER OF
ANALYSIS SUPPLIERS:
The threat of substitutes in the service industry is
P O RT E R ' S F I VE moderate

FORCES THREAT OF SUBSTITUTES:

The threat of substitutes in the service industry is
moderate

BARGAINING POWER OF
BUYERS:
relatively high, as customers have many options to
choose

INTENSITY OF COMPETITIVE
RIVALRY:
rivalry in the service industry is high, as there are
many competitors that offer similar products and
services.
?GROUP 1 THREAT OF NEW
ENTRANTS:
The threat of new entrants in the service industry

EMVIRONMENTAL is relatively low

BARGAINING POWER OF
ANALYSIS SUPPLIERS:
The threat of substitutes in the service industry is
P O RT E R ' S F I VE moderate

FORCES THREAT OF SUBSTITUTES:

The threat of substitutes in the service industry is
moderate

BARGAINING POWER OF
BUYERS:
relatively high, as customers have many options to
choose

INTENSITY OF COMPETITIVE
RIVALRY:
rivalry in the service industry is high, as there are
many competitors that offer similar products and
services.
 BARGAINING POWER OF
BUYERS:
Kunapipi Gardens may be able to mitigate this threat by
building strong customer relationships, providing high-quality
services, and offering competitive prices.
?GROUP 1 THREAT OF NEW
ENTRANTS:
The threat of new entrants in the service industry

EMVIRONMENTAL is relatively low

BARGAINING POWER OF
ANALYSIS SUPPLIERS:
The threat of substitutes in the service industry is
P O RT E R ' S F I VE moderate

FORCES THREAT OF SUBSTITUTES:

The threat of substitutes in the service industry is
moderate

BARGAINING POWER OF
BUYERS:
relatively high, as customers have many options to
choose

INTENSITY OF COMPETITIVE
RIVALRY:
rivalry in the service industry is high, as there are
many competitors that offer similar products and
services.
 INTENSITY OF COMPETITIVE
RIVALRY:

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?GROUP 1
STRENGTHS
• Kunapipi Gardens is a well-established resort with a
EMVIRONMENTAL reputation for quality service and facilities.

ANALYSIS • The resort's location offers unique experiences to

guests, including access to nearby natural attractions.
SWOT MODEL • The resort has a range of accommodation options,
including luxury suites and villas, which cater to a
variety of guests.
• Kunapipi Gardens has a dedicated and experienced
staff that is committed to delivering exceptional
service to guests.
• The resort's spa and wellness facilities are popular
among guests and contribute to its reputation as a
luxury destination.
?GROUP 1
WEAKNESSES:
• The resort's current transfer pricing system is causing
EMVIRONMENTAL internal conflicts and potentially damaging the company's

ANALYSIS reputation.
• There is a lack of clarity around the transfer pricing
SWOT MODEL system, which has created confusion among staff and
guests.
• Kunapipi Gardens may be losing potential revenue due to
its current transfer pricing system, as guests may be
deterred by the additional costs associated with transfers.
• The resort's marketing and promotional activities could be
improved to reach a wider audience and increase brand
awareness.
• The current economic and political climate may have a
negative impact on the tourism industry in general, which
could affect Kunapipi Gardens' revenue and profitability.
?GROUP 1
OPPORTUNITIES
• Kunapipi Gardens could expand its offerings to include
EMVIRONMENTAL more experiential activities and tours that showcase the
surrounding natural attractions.
ANALYSIS • The resort could improve its online presence and digital
marketing efforts to reach a wider audience.
SWOT MODEL • There may be opportunities to collaborate with local
businesses and attractions to create packages and
promotions that appeal to a broader market.
• The global shift towards sustainable and eco-friendly
travel presents an opportunity for Kunapipi Gardens to
position itself as a leader in environmentally conscious
tourism.
• Kunapipi Gardens could leverage technology to improve
its transfer pricing system and create a more seamless
experience for guests.
?GROUP 1
THREATS
• The tourism industry is highly competitive, and Kunapipi
EMVIRONMENTAL Gardens may face increased competition from new
entrants and established competitors.
ANALYSIS • The resort may be affected by changes in government
policies and regulations related to tourism and hospitality.
SWOT MODEL • Economic downturns and global events (such as
pandemics or natural disasters) can have a significant
impact on the tourism industry and the demand for travel.
• The reputation of the tourism industry can be fragile, and
negative publicity or reviews could harm Kunapipi
Gardens' brand and revenue.
• Changing consumer trends and preferences (such as a
preference for short-term rentals or alternative
accommodations) could affect Kunapipi Gardens' demand
and revenue.
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FIGURE ANALYSIS
I N C O M E S TAT E M E N T

INDIVISUAL INCOME
S TAT E M E N T

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GROUP 1 INDIVIDUAL INCOME
STATEMENT
PROS
• accurate allocation of production costs to
specific products and processes can be
achieved by utilizing operations.
• This classification helps determine the
effectiveness of each process and identify
areas requiring improvement
• This classification provides insight into
overhead costs, helping management identify
wasteful products and unnecessary expenses
to optimize the use of resources.
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INCOME
CONS STATEMENT

Table 2 only shows divisional earnings, not

providing a comprehensive view of the
company's overall financial performance.
→This can limit the understanding of how
transfer pricing methods affect the company's
overall profitability.
 GROUP 1
INCOME
CONS STATEMENT
• Although business managers can view the
entire department's revenue and expenses,
they cannot assess the performance of
individual divisions. This is due to Kunapipi
Gardens offering a package that includes
multiple services, making it difficult to
discern the level of effort put forth by each
division in selling their respective services.
• In addition, Some unspecified expenses
appear relevant to Other. (The revenue and
Expense are even larger than Golf and Spa
service)
 GROUP 1 INCOME
S STATEMENT
N
CO
Lack of linkage between business factors: Table 2 focuses only on the incomes and expenses of each business unit without
including other factors such as investment, advertising, salary, etc.
→ This makes it more difficult to evaluate business performance because it is not possible to assess the impact of these
factors on the revenue and costs of each business unit.
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CONCLUSION

PROBLEMS

SOLUTIONS
GROUP 1 THE PERFORMANCE MANAGEMENT
SYSTEM

FINANCIAL
PERFORMANCE
QUALITY OF SERVICE

COMPETITIVENESS

INNOVATION

FLEXIBILITY
RESOURCES
UTILIZATION
 GROUP 1 THE PERFORMANCE MEASURES
SYSTEM
FINANCIAL
MEASUREMENT
GROUP 1 THE PERFORMANCE MEASURES
SYSTEM
NONFINANCIAL
MEASUREMENT
 GROUP 1 THE PERFORMANCE MEASURES
SYSTEM
TRANSFER PRICING

a clearly allocated cost table

a new income statement

GROUP 1 THE PERFORMANCE MEASURES
SYSTEM
COMPENSATION POLICY
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THANKS
FOR LISTENING

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