Shuman+Automotive+Case

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#$%&' ()*+%,- ./,0& %,1 20,0&%$ +%,%20& .3 %, %*4.+.56$0 10%$0&7)68- /%7 ,0%&6,2 &046&0+0,4 %,1 wanted to begin relinquishing his personal control control over the business’s operations. (See Exhibit 1 for 9*&&0,4 36,%,96%$ 74%40+0,47:; <)0 &08*4%46., )0 )%1 074%5$67)01 074%5$67 )01 6, 4)0 9.++*,64= $01 )6+ 4. 50$60>0 4)%4 4)0 &090,4 2&./4) 2&./4) 6, )67 5*76,077 /.*$1 9.,46,*0: ?67 $.,2@74%,16, $.,2@74%,16,2 2 8.$69= .3 0+8)%76A6,2 ,0/@9%& sales as the principal business of the dealership dealership had paid off, in Shuman’s opinio opinion. n. Thi Thi77- 9.+56,01 /64) 9$.70 %440,46., 4. 9*74.+0& &0$%46.,7 7. 4)%4 % 7*574%,46%$ %+.*,4 .3 &080%4 5*76,077 /%7 20,0&%401)%1 6,9&0%701 the company’s sales to a new high level. <)0&03.&0- )0 /%,401 4. +%'0 .&2%,6A%46.,%$ 9)%,207 4. 9.80 /64) 4)0 ,0/ 764*%46.,- 078096%$$= 26>0, )67 1076&0 4. /64)1&%/ 3&.+ %,= 1%=@4.@1%= +%,%20&6%$ &078.,7656$64607: &078.,7656$64607: ,-./0/1 2

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  9%&: M340& % 90&4%6, %+.*,4 .3 )%22$6,2- 1*&6,2 /)69) 4)0 9*74.+0& 9%+0 1./, 1./, 3&.+ % )62)0& 362*&0 %,1 V.=0& 9%+0 *8 3&.+ % $./0& .,0- 4)0 BC-JLL %$$./%,90 /%7 %2&001 *8.,: <)0 ,09077%&= 8%80&7 /0&0 762,01- %,1 4)0 9*74.+0& 1&.>0 .33: V.=0& &04*&,01 4. 4)0 .33690 %,1 0T8$%6,01 4)0 764*%46., 4. ].%,,0 `&*,,0&- /). )%1 &090,4$= c.6,01 the dealership as accountant. After listening with interest to Moyer’s 0T8$%,%46., .3 4)0 7%$0- `&*,,0& 704 %5.*4 &09.&16,2 4)0 7%$0 6, 4)0 %99.*,46,2 &09.&17 .3 4)0 5*76,077: M7 7.., %7 7)0 7%/ 4)%4 4)0 ,0/ 9%& )%1 500, 8*&9)%701 3&.+ 4)0 +%,*3%94*&0& 3.& B"I-IKL- 7)0 /%7 *,90&4%6, %7 4. 4)0 >%$*0 7)0 7).*$1 8$%90 ., 4)0 4&%10@in 4&%10@in vehicle. Since the new car’s list price was $14,4LL $14,4LL %,1 64 )%1 9.74 B"I-IKL`&*,,0& &0%7.,01 4)%4 4)0 2&.77 +%&26, ., 4)0 ,0/@9%& 7%$0 /%7 BI-"CL: [04 V.=0& )%1 %$$./01 BC-JLL 3.& 4)0 .$1 9%&- /)69) ,00101 BDKL .3 &08%6&7 %,1 9.*$1 50 7.$1 &04%6$ 3.& BE-"LL .& /).$07%$0 3.& BC-"LL: R61 4)67 +0%, 4)%4 4)0 ,0/@9%& 7%$0 6,>.$>01 % $.77d `&*,,0& /%7 ,.4 %4 %$$ 7*&0 7)0 ',0/ 4)0 %,7/0& 4. 4)67 a*0746.,: M$7.- 7)0 /%7 *,90&4%6, %5.*4 4)0 >%$*0 7)0 7).*$1 8$%90 ., 4)0 *701 9%& 3.& 6,>0,4.&= >%$*%46., 8*&8.707: `&*,,0& 1096101 4)%4 7)0 /.*$1 8*4 1./, % >%$*%46., .3 BC-JLL- %,1 4)0, %/%64 6,74&*946.,7 3&.+ )0& 7*80&6.&7: b)0, Z601$0&- 4)0 *701@9%& +%,%20&- 3.*,1 .*4 /)%4 `&*,,0& )%1 1.,0- )0 74%401 3.&903*$$= 4)%4 )0 /.*$1 ,.4 %99084 BC-JLL %7 4)0 >%$*%46., >%$*%46. , .3 4)0 *701 9%&: ?0 9.++0,401 %7 3.$$./7\ V= *701@9%& 108%&4+0,4 )%7 4. 204 &61 .3 4)%4 *701 9%&- *,$077 ]%,04 QV.=0&; %2&007 4. 4%'0 64 .>0& )0&70$3: U /.*$1 90&4%6,$= ,0>0& )%>0 %$$./01 4)0 9*74.+0& BC-JLL 3.& 4)%4 .$1 4*5: U wouldn’t have given any more than $5,260, which is the whole@7%$0 whole @7%$0 8&690 $077 4)0 9.74 .3 &08%6&7: V= 108%&4+0,4 )%7 4. +%'0 % 8&.364 4..- =.* ',./: V= ./, 6,9.+0 1080,17 ., 4)0 2&.77 8&.364 U 7)./ ., 4)0 7%$0 .3 *70 9%&7, 9%&7, and I won’t stand for having my income hurt because Janet 67 4.. 20,0&.*7 4./%&17 )0& 9*74.+0&7: `&*,,0& &08$601 4)%4 7)0 )%1 ,.4 +0%,4 4. 9%*70 4&.*5$0 5*4 )%1 76+8$= &09.&101 4)0 9%& %4 /)%4 700+01 4. 50 647 9.74 .3 %9a*67646.,- 509%*70 7)0 )%1 500, 4%*2)4 4)%4 4)67 /%7 4)0 5074 %99.*,46,2 8&%94690: b)%40>0& &078.,70 Z601$0& /%7 %5.*4 4. +%'0 4. 4)67 9.++0,4 /%7 9*4 .33 5= 4)0 %&&6>%$ .3 #$%&' ()*+%,- 4)0 20,0&%$ +%,%20&- %,1 O%40 `6%,96- 4)0 70&>690 108%&4+0,4 +%,%20&: ()*+%, 869'01 *8 4)0 8).,0 %,1 9%$$01 ]%,04 V.=0&- %7'6,2 )0& 4. 9.+0 .>0& &62)4 %/%=: “All right, Nate,” said Shuman, “now that we are all here, would you tell them what you just told me?”  me?”   Bianci said, “Clark, the trouble is with t)67 t)67 4&%10@6,: ]%,04 %,1 ^%*$ /0&0 &62)4 6, 4)6,'6,2 4)6,'6,2 4)%4 4)0 &08%6&7 4)0= 4).*2)4 ,09077%&= /.*$1 /.*$1 9.74 %5.*4 BDKL: P,3.&4*,%40$=P,3.&4*,%40$=- 4)0 3%6$01 4. ,.4690 4)%4 4)0 &0%& %T$0 67 9&%9'01_ 64 /6$$ )%>0 4. 50 &08$%90 503.&0 /0 9%, &04%6$ 4)0 9%&: <)67 /6$$ 8&.5%5$= *70 *8 8%&47 %,1 $%5.*& 9.746,2 %5.*4 BCKL: “Beside this, Bianci continued, “there is another thin2 thin 2 4)%4 67 5.4)0&6,2 +0 % 2..1 10%$ +.&0: P,10& 4)0 %99.*,46,2 system we’ve been using, I can’t charge as much on an internal job as I would for the same  c.5 80&3.&+01 80&3.&+01 3.& %, .*47610 .*47610 9*74.+0&: 9*74.+0&: M7 =.* 9%, 700 3&.+ += 108%&4+0,4 108%&4+0,4 74%40+0,4 74%40+0,4 QYT)6564 QYT)6564 I;- U $.74 %$+.74 BD-LLL ., 6,40&,%$ /.&' $%74 =0%&: W, % &09.,1646.,6,2 c.5 $6'0 4)67- /)69) 9.747 .*4 %4 B"-KDL- U don’t even break even. If I did work costing $1,480 for an outside customer, I would be able to charge G

 

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  Q"; U, %11646., 4. 4)0 +.,4)$= `$*0 `..' 3.& *701@9%& 8&6907- 4)0&0 /%7 % +.,4)$= `$*0 `..' 4)%4 2%>0 4)0 &%,20 .3 9)%&207 3.& >%&6.*7 9$%7707 .3 &08%6& /.&'- 5%701 ., 4)0 %94*%$ 9)%&207 +%10 %,1 &08.&401 5= >0)69$0 &08%6& 7).87 6, 4)0 %&0%: Fiedler and Moyer started started to talk at once at this point. Fiedler managed managed to edge out Moyer: “This axle 5*76,077 6s 6s unfortunate, all right; but it’s very )%&1 4. 78.4 % 9&%9'01 9&%9'01 %T$0: O%40 67 $6'0$= 4. 50 50 c*74 %7 lucky the other way next time. He has to take the rough with the smooth. It’s up to him to get the cars ready for me to sell.” V.=0&- %340& %2&006,2 4)%4 the failure to spot the axle was was unfortunate, added: added: “This error is hardly my fault, however. Anyway, it’s ridiculous that the service department 7).*$1 +%'0 % 8&.364 ., c.57 64 1.07 for the rest of the dealership. The company can’t make m money oney when its its  left had sells to its right.”  right.”  M4 4)67 8.6,4- #$%&' ()*+%, /%7 20446,2 % $644$0 9.,3*701 %5.*4 4)0 764*%46., 764*%46.,:: ?0 4).*2)4 4)0&0 /%7 % $644$0 4&*4) 6, 0>0&=4)6,2 4)%4 )%1 500, 7%61- 5*4 )0 /%7 ,.4 7*&0 )./ +*9): U4 /%7 0>610,4 4. )6+ 4)%4 7.+0 %946., /%7 9%$$01 3.&- 5.4) 4. 7.&4 .*4 4)0 8&070,4 8&.5$0+ %,1 4. 8&0>0,4 647 &09*&&0,90: ?0 K

 

  instructed Ms. Brunner, the accountant, to “work out how much we are really 2.6,2 4. +%'0 ., 4)67 whole deal,” and then retired to his office to consider how best to get his +%,%20&7 his  +%,%20&7 4. +%'0 % 8&.364 3.& 4)0 10%$0&7)68: M /00' %340& 4)0 0>0,47 1079&6501 %5.>0- #$%&' ()*+%, /%7 746$$ 3%& 3&.+ 7*&0 /)%4 %946., 4. 4%'0 4. +.46>%40 )67 +%,%20&7 4. +%'0 % 8&.364 3.& 4)0 5*76,077: R*&6,2 4)0 /00'- `6%,96 )%1 &08.&401 4. )6+ 4)%4 4)0 &08%6&7 4. 4)0 *701 9%& )%1 9.74 B"-JFK- .3 /)69) BEK" &08&070,401 4)0 9.74 .3 4).70 &08%6&7 4)%4 )%1 500, 78.4401 %4 4)0 46+0 .3 8*&9)%70- %,1 4)0 &0+%6,6,2 BDJG /%7 4)0 9.74 .3 7*88$=6,2 %,1 36446,2 % &08$%90+0,4 &08$%90+0,4 3.& 4)0 9&%9'01 %T$0: <. 7*88.&4 )67 ./, 9%70 3.& % )62)0& %$$./%,90 %$$./%,90 ., &09.,1646.,6,2 c.57- `6%,96 )%1 $..'01 4)&.*2) 1*8$69%40 9*74.+0& 6,>.6907 .>0& 4)0 $%74 30/ +.,4)7 %,1 )%1 3.*,1 0T%+8$07 .3 76+6$%& Q5*4 ,.4 610,469%$; /.&' 4. 4)%4 /)69) )%1 500, 1.,0 ., 4)0 4&%10@6, 9%&: <)0 %+.*,47 .3 4)070 6,>.6907 %>0&%201 BI-LKIBI-LKI- %,1 4)0 %>0&%20 .3 4)0 9.747 %7762,01 4. 4)070 c.57 /%7 B"-J"I: B"-J"I: QS0,0&%$ .>0&)0%1 .>0&)0%1 /%7 ,.4 %7762,01 %7762,01 4. 6,16>61*%$ c.57: c.57:;; U, %11646.,- `6%,96 )%1 .54%6,01 .54%6,01 3&.+ V7: `&*,,0& 4)0 9.74 %,%$=767 %,%$=767 7)./, 6, YT)6564 I: `6%,96 4.$1 ()*+%, 4)%4 44)67 )67 /%7 % 3%6&$= 4=869%$ distribution of the service department’s expenses. f*0746.,7 ": (*88.70 4)0 ,0/@9%& 10%$ 67 9.,7*++%401- /64) 4)0 &08%6&01 *701 9%& 506,2 &04%6$01 3.& BE-"LL- 4)0 &08%6&7 9.746,2 ()*+%, B"-JFK: M77*+0 4)%4 %$$ 7%$07 80&7.,,0$ %&0 ., 7%$%&= Q,. 9.++6776.,7; %,1 4)%4 20,0&%$ .>0&)0%1 9.747 %&0 36T01: b)%4 67 4)0 10%$0&7)68 6,9&0+0,4%$ 2&.77 8&.364 ., 4)0 44.4%$ .4%$ 4&%,7%946., Q6:0:- ,0/ %,1 &08%6&01@*701 &08%6&01@*701 9%&7 7.$1;d I: M77*+0 0%9) 108%&4+0,4 Q,0/- *701- 70&>690; 67 4&0%401 %7 % 8&.364 90,40&- %7 1079&6501 6, 4)0 9%70: M$7. %77*+0 6, %: – %: – 9:  9: 4)%4 64 67 ',./, /64) 90&4%6,4= !"#$%"&'()  4)%4  4)%4 4)0 &08%6&7 /6$$ 9.74 B"-JFK: %: U, =.*& .86,6.,- %4 /)%4 >%$*0 7).*$1 4)67 4&%10@6, Q *(&08%6&01; 50 4&%,730&&01 3&.+ 4)0 ,0/@ 9%& 108%&4+0,4 4. 4)0 *701@9%& 108%&4+0,4d b)=d 5: U, =.*& .86,6.,- )./ +*9) 7).*$1 4)0 70&>690 108%&4+0,4 50 %5$0 4. 9)%&20 4)0 *701@9%& 108%&4+0,4 3.& 3.& 4)0 &08%6&7 ., 4)67 4&%10@6, 9%&d 9%&d b)=d 9: S6>0, =.*& &078.,707 4. '+ %,1 !+- /)%4 /6$$ 50 0ach 0ach department’s 6,9&0+0,4%$ department’s 6,9&0+0,4%$ 2&.77 8&.364 ., 4)67 10%$d G: U7 4)0&0 % 74&%402= 6, 4)67 6,74%,90 4)%4 /.*$1 26>0 4)0 10%$0&7)68 +.&0 8&.364 4)%, 4)0 .,0 %77*+01 %5.>0 Q6:0:- &08%6&6,2 %,1 &04%6$6,2 4)67 4&%10@6, *701 9%&;d YT8$%6,: U, %,7/0&6,2 ,&-. a*0746.,- %77*+0 4)0 70&>690 108%&4+0,4 .80&%407 %4 9%8%964=: K: R. =.* 300$ 4)0 4)&00@8&.364@90,40& 4)&00@8&.364@90,40& %88&.%9) 67 %88&.8&6%40 %88&.8&6%40 3.& ()*+%,d U3 7.- 0T8$%6, /)=- 6,9$*16,2 6,9$*16,2 %, 0T8$%,%46., .3 )./ 4)67 67 50440& 4)%, .4)0& 78096369 %$40&,%46>07: U3 ,.4- 8&.8.70 % 50440& %$40&,%46>0 %,1 0T8$%6, /)= 64 67 50440& 4)%, 4)00 8&.364 90,40&7 %,1 %,= .4)0& %$40&,%46>07 =.* )%>0 9.,7610&01: #.8=&62)4 5= 4)0 ^&07610,4 %,1 Z0$$./7 .3 ?%&>%&1 #.$$020: ?%&>%&1 `*76,077 (9)..$ 9%70 "EE@LGG J

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