Quiz 13: Dansk Minox
(a) Value chain from the pulp mill to the supermarket for milk, for dairy orange juice, and for Minute Maid orange juice: (b) Calculations on the basis of one tone of board:
Insight from the value chain : The following analysis can be made in terms of margins per ton of board from the value chain of Dairy Pak as mentioned in exhibit 8: In the above spreadsheet, margin per ton of board is calculated for each stage of value chain as per the segment. Then, percentage of total margin realized on the value chain is determined.
Analysis of return on assets (ROA) for Champion, the dairy, the juice processor and the retailer when asset data is included : The following analysis can be made in terms of return on assets when asset data is included: In the above spreadsheet, return on assets (ROA) is calculated as per the format mentioned in the exhibit 9. ROA is calculated as margin as a percentage of assets amount for milk, orange juice and branded orange juice at each stage of the value chain.