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Cloud-Based Computing: Providing an Advantage to a Small New Zealand Wine Business 云计算:为新西兰一家小型葡萄酒企业提供优势
Pub Date : 2019-10-07 DOI: 10.26813/wbcrj/2019.03.01/cloud
Sharon L. Forbes, Khalid Alsulaiman
Oliver and Charlotte Martin (names disguised at their request) were both employed full time and leading very busy lives when they purchased their small, wine-celebration business located in New Zealand. The Martins desired to play pivotal managerial roles in their new wine business while remaining in their current jobs, but soon realized that they had become over-committed and needed to outsource the accounting of their wine business to a seasoned professional. The Martins wondered whether investing in new information technology, specifically cloud-based accounting and customer relationship management (CRM) solutions, could help them become more efficient and effective as their winery operations grew.This case examines the risks and rewards of implementing cloud-based software programs. It also illustrates the linkages between the fields of marketing and management accounting, as the software programs highlighted in the case study have the ability to be integrated with each other.
奥利弗·马丁和夏洛特·马丁(应他们的要求化名)在新西兰买下自己的小型葡萄酒庆典公司时,都是全职员工,过着非常忙碌的生活。马丁夫妇希望在保持现有工作的同时,在他们新的葡萄酒业务中发挥关键的管理作用,但很快意识到他们已经承担了太多的责任,需要将葡萄酒业务的会计工作外包给一位经验丰富的专业人士。马丁斯夫妇想知道,随着酒厂业务的增长,投资新的信息技术,特别是基于云计算的会计和客户关系管理(CRM)解决方案,是否能帮助他们提高效率和效益。本案例考察了实施基于云的软件程序的风险和回报。它还说明了市场营销和管理会计领域之间的联系,因为案例研究中强调的软件程序具有相互集成的能力。
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引用次数: 0
Cypress Lane Estate: Human or Mechanical Harvesting? 柏树巷地产:人工还是机械采伐?
Pub Date : 2019-10-06 DOI: 10.26813/wbcrj/2019.03.01/cypress
Emilio Tedeschi
Anthony Decker (name disguised at his request), director of farming at Cypress Lane Estate in Lake County, CA, was excited to harvest a newly developed 210-acre vineyard of sought-after Cabernet Sauvignon. This vineyard was expected to deliver Napa Valley-quality fruit at a fraction of the Napa Valley price. However, Decker approached the harvest with some trepidation, as increasing labor shortages were exerting financial pressure on vineyard operations, while the business was already hampered by narrow margins. Decker wondered how he could save on labor costs. Could mechanical farming reduce costs without damaging the quality of the fruit?This case explores the approximate scale at which financial benefits will be realized from long-term mechanical harvesting. Analysts can compare the costs of hand labor to machine labor, and assess the financial implications of either scenario, as well as identify the qualitative impacts. This case also discusses California’s ongoing wage legislation, agricultural overtime labor laws, and immigration issues.
安东尼·德克尔(在他的要求下隐藏了名字)是加州莱克县柏树巷庄园的农业主管,他对新开发的210英亩葡萄园收获备受追捧的赤霞珠感到兴奋。该葡萄园预计将以纳帕谷价格的一小部分提供纳帕谷品质的水果。然而,德克尔在收获的时候有些忐忑不安,因为日益严重的劳动力短缺给葡萄园经营带来了财务压力,而生意已经受到微薄利润的阻碍。德克尔想知道怎样才能节省劳动力成本。机械化耕作能在不损害水果质量的情况下降低成本吗?本案例探讨了从长期机械收获中实现经济效益的大致规模。分析人员可以比较手工劳动和机器劳动的成本,并评估任何一种情况的财务影响,以及确定定性影响。本案例还讨论了加州正在进行的工资立法、农业加班劳动法和移民问题。
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引用次数: 0
The Longevity of Sustainable Vineyard Practices 可持续葡萄园实践的寿命
Pub Date : 2019-10-06 DOI: 10.26813/wbcrj/2019.03.01/longevity
J. Peterson, Forrest Richmond, A. Ferrara, K. Watts, L. F. Casassa
Joelle Ainsley (name disguised at her request), a vineyard manager in California’s Central Coast, was concerned with the environmental impact of the conventional farming techniques used at her vineyards. She wondered if she could make her vineyards sustainable and leverage the increase in consumer demand for organic products. Considering that sustainability might be more expensive and time consuming to execute than conventional farming, Ainsley brought on a research team to examine the effects of sustainable practices. The team attempted to quantify the environmental and wine quality benefits. With data in hand, Ainsley must decide how to balance her desire to farm sustainably with the increased costs and unknown benefits of doing so.This case examines sustainable farming practices, looks at the cost and quality of sustainably grown grapes compared with conventional farming, and explores consumer attitudes toward organically produced wine. The case includes preliminary data that indicates increased soil health but no discernable increase in quality to the fruit or wine chemistry.
乔尔·安斯利(Joelle Ainsley,应她的要求化名)是加州中部海岸的一位葡萄园经理,她担心葡萄园中使用的传统耕作技术对环境的影响。她想知道她是否可以让她的葡萄园可持续发展,并利用消费者对有机产品需求的增长。考虑到可持续发展可能比传统农业更加昂贵和耗时,安斯利带来了一个研究小组来检查可持续发展实践的影响。该团队试图量化环境和葡萄酒质量的好处。有了数据在手,安斯利必须决定如何平衡她对可持续农业的渴望,以及这样做的成本增加和未知的好处。本案例考察了可持续农业实践,考察了与传统农业相比,可持续种植葡萄的成本和质量,并探讨了消费者对有机葡萄酒的态度。该案例包括初步数据,表明土壤健康状况有所改善,但水果或葡萄酒的化学质量没有明显提高。
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引用次数: 2
Editor's Note & Industry Digest 编者注&行业文摘
Pub Date : 2019-10-06 DOI: 10.26813/wbcrj/2019.03.01/editors
Armand Gilinsky
The WBCRJ's mission is to provide exceptional decision-focused case studies involving real people and real events in the global wine business context. Volume 3 reflects a diversity of topics and regions that advance our knowledge of how wineries weigh the challenges of innovation and sustainability to achieve differentiation advantages.
WBCRJ的使命是提供涉及全球葡萄酒商业背景下真实人物和真实事件的卓越决策案例研究。第3卷反映了主题和地区的多样性,提高了我们对酒庄如何权衡创新和可持续性挑战以实现差异化优势的认识。
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引用次数: 0
Regional Spotlights 区域聚光灯
Pub Date : 1900-01-01 DOI: 10.26813/wbcrj/2019.03.01/regional
Deanna Brown, Sarah Elliott
Regional Spotlights highlights four wine regions featured in Volume 3. No. 1: New Zealand, California's Lake County and Central Coast, and Spain.
区域聚光灯突出了第3卷中的四个葡萄酒产区。第一名:新西兰、加州湖县和中央海岸、西班牙。
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引用次数: 0
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Wine Business Case Research Journal
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