Compagnie Du Froid

Compagnie du Froid, S.A.
Harvard Business School Case #197-085

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Exhibit 2 French Region, 2009 Results

Profit Plan
Sales Data
Sales ice-cream (volume in litres)
Sales specialties (litres)
Revenue from distribution
Total Sales
Cost of Goods Sold
Volume
Euros
('000)
('000)
Price
per
unit
Actual
Volum
e
('000)
4,010
### 17,879
445 9.99% 3,661
4,455
###
###
###
4,618
405
5,023
Dairy ingredients (litres)

Other ingredients (100 gr.)
Labor (hours)
Cost specialties
2,887
1,844
38.29
7,893
2,841
371
###
###
###
3,317
2,047
43.56

Labor (hours)
Total
Contribution margin
410
316
40.03
1,121
693
388
###
###
###
368
298
36.02
Cost ice-cream
8,233
Other Costs
Supervision, energy, maintenance, ...
2,206
Depreciation
467
Operating margin
5,560
Selling and Administrative Expenses

Delivery expenses
861
Depreciation of trucks
507
Selling expenses
1,078
Advertising
1,141
Administrative salaries and expenses
788
Allocated central office expenses
158
Profits before Interest and Taxes
1,027
Identifiable Assets
Cash (average)
94
Accounts Receivable (average)
580
Plant and equipment (net of depreciation

2,322)
Total
identifiable assets
4,713
5,387
Conditions for tourism

Average summer temperature
Actual Quantity Variance

Actual Mix Variance
Actual Price Variance
Variable Cost Variance
Fixed Cost Variance
29.8 C
1,049.68 F
14.19 U
460.75 U
144.75 U
215.00 U
29.2
Temperature Variance
257.52 F
Actual
Euros
('000)
Price
per
unit
Flex to Actual QuantityFlex to Actual Mix
Varianc
e
2,126
(284)
79
1,921
F
U
F
F
20,158.52
4,127.77
20,589.83
3,331.92
24,286.29
23,921.75
9,142 2.76 (1,249)

3,186 1.56
(345)
438
###
(67)
U
U
U
8,899.34
3,203.22
418.30
9,068.61
3,153.76
422.06
1,015 2.76
655 2.20
362
###
106
38
26
F
F
F
1,263.92
781.36
437.47
15,003.61
1,006.17
653.53
349.13
14,653.25
8,663
430
9,282.68
9,268.50
2,324
(118)
2,206.00
2,206.00
467.00
467.00
6,609.68
6,595.50
20,005 4.33
3,377 8.34
79
###
467
5,872
312
908
(47)
861.00
861.00
510
(3)
507.00
507.00
1,139
(61)
1,078.00
1,078.00
1,070
71
1,141.00
1,141.00
810
(22)
788.00
788.00
158.00
158.00
2,076.68
2,062.50
193
(35)
1,242
215
141
(47)
634
(54)
4,726
(13)
5,501
(141)
Flex to Actual PriceFlex to Variable Cost
Flex to Fixed Cost
20,005.00
3,377.00
79.00
23,461.00
Volume
Euros
('000)
('000)
20,005.00
3,377.00
79.00
23,461.00
20,005.00
3,377.00
79.00
23,461.00
4756.54
417.15
9,068.61
3,153.76
422.06
9,142.00
3,186.00
438.00
9,142.00
3,186.00
438.00
3,417
2,108
45
9416.26
3281.58
451.14
1,006.17
653.53
349.13
14,653.25
1,015.00
655.00
362.00
14,798.00
1,015.00
655.00
362.00
14,798.00
379.04
306.94
37.10
1045.45
674.65
372.86
###
8,807.75
8,663.00
8,663.00
###
2,206.00
2,206.00
2,324.00
2,324
467.00
467.00
467.00
467
6,134.75
5,990.00
5,872.00
###
861.00
861.00
908.00
908
507.00
507.00
510.00
510
1,078.00
1,078.00
1,139.00
1139
1,141.00
1,141.00
1,070.00
1070
788.00
788.00
810.00
810
158.00
158.00
193.00
193
1,601.75
1,457.00
1,242.00
###
###
###
79.00
###
Exhibit 4 Spanish Region, 2009 Results
Sales Data
Total Sales
Cost of Goods Sold
Profit Plan
Volume
Euros
('000)
('000)
Actual
Volume
Price
per unit
('000)
3,685 90.01% 16,294 4.42

409 9.99% 3,330 8.14
4,094
19,624
3,575
400
3,975

Labor (hours)
Cost specialties
2,653
1,769
34.37
6,923 3.18
2,670 1.84
279 9.55
2,175
1,450
29.21

Labor (hours)
Contribution margin
381
299
37.09
994 2.75
633 2.30
301 8.67
7,824
362
275
34.73
Cost ice-cream
Other Costs
2,145
Depreciation
391
Transfer from France
Operating margin
5,288

Delivery expenses
736
413
Subcontracted transportation
Selling expenses
827
Advertising
1,406
620
Rent
100
158
1,028
Identifiable Assets
Cash (average)
94
423
Plant and equipment (net of depreciation 1,669)
4,764
Total identifiable assets
5,281

Actual Quantity Variance

Actual Mix Variance
Actual Price Variance
Variable Cost Variance
30.2 C
2,362.68 U
1,803.01 F
306.34 U
1,966.00 F
28.5 C
Fixed Cost Variance

2,277.00 U
267.72 F
Flex to Actual QuantityFlex to Actual Mix

Variance
Actual
Euros
Price
per unit
('000)
15,507 4.34
3,251 8.13
18,758
(787)
(79)
(866)
U
U
U
15,820.38
3,233.21
19,053.59
15,807.61
3,256.72
19,064.34
5,607 2.58
2,202 1.52
238 8.15
1,316
468
41
F
F
F
8,199.01
3,162.72
318.74
6,923.00
2,670.00
279.00
933 2.58
571 2.08
283 8.15
8,924
61
62
18
1,100
F
F
F
F
1,015.76
797.15
98.88
994.00
633.00
301.00
5,461.32
7,264.34
2,166
(21)
2,145.00
2,145.00
391
391.00
391.00
2,126
(2,126)
U -
4,241
(1,047)
2,925.32
758
(22)
736.00
736.00
424
(11)
413.00
413.00
77
(77)
U -
786
41
827.00
827.00
1,408
(2)
1,406.00
1,406.00
644
(24)
620.00
620.00
100
100.00
100.00
193
(35)
158.00
158.00
(149)
(1,177)
(1,334.68)
468.34
98
(4)
266
156
4,837
(73)
5,201
80
4,728.34
Flex to Actual Price

Flex to Variable CostFlex to Fixed Cost Temperature Variance
Volume
Euros
('000)
('000)
15,507.00
3,251.00
18,758.00
15,507.00
3,251.00
18,758.00
15,507.00
3,251.00
18,758.00
3682.25
412
###
###
###
6,923.00
2,670.00
279.00
5,607.00
2,202.00
238.00
5,607.00
2,202.00
238.00
2,240
1,494
30
###
###
245.14
994.00
633.00
301.00
933.00
571.00
283.00
933.00
571.00
283.00
372.86
283.25
35.77
960.99
588.13
291.49
6,958.00
8,924.00
8,924.00
2,145.00
2,145
2,166
391.00
391
391
###
2,166.00
391.00
2,126.00
2,126.00
4,422.00
6,388.00
4,241.00
###
736.00
736.00
758.00
758.00
413.00
413.00
424.00
424.00
77.00
77.00
827.00
827.00
786.00
1,406.00
1,406.00
1,408.00
620.00
620.00
644.00
644.00
100.00
100.00
100.00
100.00
158.00
193.00
193.00
162.00
158
2,128.00
(149.00)
786.00
###
###
Exhibit 1 Examples of Standards for the 2009 Profit Plan (Spanish Region)
Standards
Percentage of volume from specialties
Selling prices (in Euros)
Ice-cream (per litre)
Specialties (per litre)
Manufacturing costs (in Euros)
Dairy ice-cream (per litre)
Other ingredients ice-cream (sugar, flavor, etc. per 100 grams)
Other ingredients specialties (sugar, flavor, etc. per 100 grams)
Labor (wage per hour)
Labor hours ice-cream (litres per hour)
Labor hours specialties (litres per hour)
Volume
Dairy ingredientsice-cream (% of volume)
Other ingredientsice cream (grams per litre)
Dairy ingredientsspecialties (% of volume)
Other ingredientsspecialties (grams per litre)
Spain
10%
4.42
8.13
2.61
1.51
2.12
8.13
107.20
11.04
72%
48
93%
73
Exhibit 3 Italian Region, 2009 Results
Sales Data
Total Sales
Cost of Goods Sold
Profit Plan
Volume Euros
Actual
Volume Euros
('000)
('000)
('000)
2,453
272
2,725
10,967
2,232
13,199

Labor (hours)
Cost specialties
1,864
1,275
33.10

Labor (hours)
Contribution margin
259
196
24.24
Variance
('000)
2,480 11,106
276 2,253
2,756 13,359
139
21
160
F
F
F
4,963
1,885
300
1,895
1,296
36.03
4,986
1,932
328
(23)
(47)
(28)
U
U
U
689
425
220
4,717
257
197
23.29
676
430
212
4,795
13
(5)
8
78
F
U
F
F
1,142
1,135
109
109
3,466
3,551
85
Delivery expenses
329
315
14
198
198
Selling expenses
314
344
(30)
1,328
1,288
40
558
574
(16)
Rent
122
122
158
193
(35)
459
517
58
94
108
(14)
377
357
20
2,763
2,764
(1)
3,234
3,229
Cost ice-cream
Other Costs
Depreciation
Operating margin
Advertising
Identifiable Assets
Cash (average)
Plant and equipment (net of depreciation 3,200)
Total identifiable assets
29.7 C
29.8 C
Exhibit 5 2009 Ice-cream Transfers between France and Spain

Ice-cream
Cost of
Total (in '000
ingredients Cost per litre
Euros)
Volume transferred (in '000 litres)
603
Actual Costs (in Euros)

Dairy Ingredients
2.76
1.98
1,194
Other Ingredients
1.56
0.69
416
Labor
0.09
0.09
57
Other costs
0.46
279
Depreciation
0.09
56
S&A expenses
0.04
23
5% profit margin
0.17
101
Total transfer price
3.53
2,126
Allocated Fixed Costs (in Euros)
Exhibit 6 Historical DataTemperature and Sales Volume

France
Temperature
Sales Volume
(degrees Celsius)
('000 litres)
1995
27.7
1,344
1996
29.2
1,435
1997
28.4
1,484
1998
30.9
1,714
1999
32.9
2,031
2000
27.3
1,984
2001
30.0
2,208
2002
30.5
2,489
2003
30.8
2,761
2004
30.0
2,998
2005
29.7
3,216
2006
30.3
3,445
2007
29.6
3,797
2008
29.4
4,087
2009 (budget)
4,455
Year
Average
29.8 C
Spain
Year
Temperature
Sales Volume
(degrees Celsius)
('000 litres)
1995
30.8
1,069
1996
31.2
1,272
1997
29.0
1,402
1998
31.6
1,685
1999
29.8
1,852
2000
28.3
2,006
2001
28.0
1,964
2002
27.5
2,033
2003
29.9
2,231
2004
30.4
2,481
2005
31.8
2,684
2006
32.4
3,036
2007
30.4
3,346
2008
31.0
3,722
2009 (budget)
4,094
Average
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
30.2 C
Volume Growth
6.7%
3.4%
15.5%
18.5%
-2.3%
11.3%
12.7%
10.9%
8.6%
7.3%
7.1%
10.2%
7.6%
9.0%
9.1%
Volume Growth
18.9%
10.2%
20.2%
9.9%
8.3%
-2.1%
3.5%
9.8%
11.2%
8.2%
13.1%
10.2%
11.3%
10.0%
10.2%
Italy
Temperature
Sales Volume Volume Growth
(degrees Celsius)
('000 litres)
32.2
892
30.4
1,036
16.1%
28.6
1,143
10.3%
31.8
1,434
25.6%
28.1
1,508
5.1%
28.2
1,639
8.7%
29.0
1,771
8.0%
28.3
1,872
5.7%
30.1
2,090
11.7%
2008
2009 (budget)
Average
30.0
29.7 C
2,433
2,725
16.4%
12.0%
12.0%

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Compagnie du Froid, S.A.

Harvard Business School Case #197-085

Exhibit 2 French Region, 2009 Results

Dairy ingredients (litres)

Dairy ingredients (litres)

Selling and Administrative Expenses

Administrative salaries and expenses

Allocated central office expenses

Profits before Interest and Taxes

Accounts Receivable (average)

Plant and equipment (net of depreciation

Conditions for tourism

Actual Quantity Variance

Flex to Actual QuantityFlex to Actual Mix

9,142 2.76 (1,249)

Exhibit 4 Spanish Region, 2009 Results

3,685 90.01% 16,294 4.42

Dairy ingredients (litres)

Dairy ingredients (litres)

Transfer from France

Selling and Administrative Expenses

Administrative salaries and expenses

Allocated central office expenses

Profits before Interest and Taxes

Accounts Receivable (average)

Plant and equipment (net of depreciation 1,669)

Total identifiable assets

Conditions for tourism

Actual Quantity Variance

Fixed Cost Variance

Flex to Actual QuantityFlex to Actual Mix

Flex to Actual Price

Exhibit 3 Italian Region, 2009 Results

Dairy ingredients (litres)

Dairy ingredients (litres)

Administrative salaries and expenses

Allocated central office expenses

Profits before Interest and Taxes

Exhibit 5 2009 Ice-cream Transfers between France and Spain

Actual Costs (in Euros)

Total transfer price

Allocated Fixed Costs (in Euros)

Exhibit 6 Historical DataTemperature and Sales Volume

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