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OTTAKRINGER. Ottakringer is one of the biggest brewing manufacturer in AUSTRIA. Members of group B0815: David GIEFING Florian HAGMAIR David SCHEFFEL Philipp ZWICKLHUBER. Ottakringer. Managment Control System.
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OTTAKRINGER Ottakringer is one of the biggest brewing manufacturer in AUSTRIA Members of group B0815: David GIEFING Florian HAGMAIR David SCHEFFEL Philipp ZWICKLHUBER
Managment Control System To controll the output of each boiler is enough to know for the managment about the efficency in the company!!!! The most likely used system in the Ottakringer brewery: Result control • Result controls involve: • Establihing results mesasures that minimize undesirable behaviour • Establishing performance targets • Measuring performance • Providing rewards or punishment Ottakringer
2007 Forecast for 2015 108 l per capita 90-100 l per capita Planning for the future The beer consum will DECREASE! • Corrective measures • Use the EM 2008 for advertising purpose • Make beer more trendy for younger people • Different beer flavours • Carried out measures • Adaption of the 16er Blech especially for younger people • Sponsoring of a famous football club • Funny games at opening a beer bottle (the Pflop game) Ottakringer
Two-stage allocation process Ottakringer
We are trying to explain the decission tree with a simple excample: We have the decisions of increase, decrease, or stagnate the production, and the market also reacts, by a higher, lower, or an equal demand. Ottakringer
How to increase the production? There are two options to increase the production: To take over a smaller competitor (option A): fast increase in production, but not very efficient To add a new production facility (option B): efficient production, but more time is needed to build it
Comparison of the two options with a 8 year horizon • Use of NPV and IRR: Option B is to prefer! A new production facility should be build in order to increase the output