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Krispy Kreme Final Project: Analyzing Term Paper

There has been increase in the number of franchise stores that are operating, which generate critically needed income for the company. Currently, the company is also involved in a credit agreement that contains provisions that, among other requirements, restrict the payment of dividends and requires the company to maintain compliance with certain covenants, including the maintenance of certain financial ratios (Management Discussion and Analysis (MD&a) of 10-K for 2007: 36). This may make it less attractive to shareholders although it may mitigate the lending institution's risk.

Management analysis

Through investment, joint ventures, and expanding its operations management hopes to improve the company's long-term health. But overall, market trend analysis is dim from a managerial perspective. The company is exposed to market risk from changes in interest rates on its outstanding bank debt. This makes it more difficult to substantially innovate in the company's product line or marketing approach. The company is striving expand its market share to do so by opening up more franchises, entering into joint ventures and altering its product line.

Discuss any significant changes observed in the results of your year to year financial analyses. What are some possible causes for those changes? What are the financial implications of these changes for the company?

With going public, the company generated an initial flow of revenue, which it channeled back into expansion of its operations, which has yet to show a profit. The company seems unable to find a recipe for success as a large, publicly traded entity, although it is trying to find its niche. It grew overconfident given the initially high stock price and buzz about the company that has failed to pay off.

What risks...

Interest rates are high, which is damaging given how much the company depends upon borrowing at this juncture. Also, tastes may change, and the novelty of the doughnut may continue to dissipate -- or has worn off. Even in 2001 and 2002, when the company was more optimistic about success during the period when it made its initial public offerings of stock, Dunkin' Doughnuts was a potent rival for consumer affections. Today, Dunkin' Doughnuts it has a more diversified product offering than Krispy Kreme, including specialty coffee drinks, breakfast sandwiches, and muffins. Krispy Kreme is not known for providing any of these popular products, only doughnuts.
What are the managerial accountants' responsibilities in evaluating risk?

The company has a responsibility to shareholders to generate a profit for its shareholders, and also to create a positive image, but the managerial accountants must also honestly apprise shareholders of the risk they are taking investing in the company, and comply with federal laws regarding the reporting of company assets. Although they are employed by the company, accountants cannot place profits and creating a good image for the company ahead of integrity, honesty, and professional ethics.

Works Cited

Krispy Kreme. (2007). Management Discussion and Analysis (MD&a) of 10-K for 2007. Retrieved 26 Aug 2007 fromKrispyKreme.com

Krispy Kreme. (2007). Management Discussion and Analysis (MD&a) of 10-K for 2002. Retrieved 26 Aug 2007 fromKrispyKreme.com

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Works Cited

Krispy Kreme. (2007). Management Discussion and Analysis (MD&a) of 10-K for 2007. Retrieved 26 Aug 2007 fromKrispyKreme.com

Krispy Kreme. (2007). Management Discussion and Analysis (MD&a) of 10-K for 2002. Retrieved 26 Aug 2007 fromKrispyKreme.com
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