Prepare a 1,050- to 1,750-word written report in which you revise your Week 2-4 reports as needed, complete any additional analysis, and make a recommendation to the decision maker abouot the research problem and proposed solutions..

As well as a final exam




Shipping is one important business venture that many company have had interest in. These companies, like many other corporations have to take their time in analyzing the business evaluation procedures such as profitability, continuity and efficiency. In this case, the companies being analyzed are those found in South Carolina and also California. Ships move from one location to another carrying loads, and every year there is financial analysis of the development of the day to day activities and also the financial performance of the corporations.

Carnival Corporation and plc is one of the companies that deal with ship cruising in the United States of America. It is an American-British corporation as it was formed due to a merger between two companies originating from these companies. Basically, it is the largest cruise ship operator in the world. With its headquarters based in Florida, United States, the ships move within California. The financial analysis of the company gives three main points of discussion, that is: cost of relocation, turnover rates and fuel costs.

The assignment therefore majorly focuses on the authenticity of the data and the importance of the company in different areas, by comparing and contrasting two different locations in the United States. The corporation faired differently in the two locations, that is South Carolina and California. The difference was evident due to their positions in the whole country in terms of geographical location, economic statuses and policies among other factors.

Cost of Relocation

The company has made various progress when it comes to the accumulation of returns from the company across different years, especially the recent periods. The corporation did not perform strict transfer from one area to another, especially from South Carolina to California. The company is well established and has various warehouses and centers in the shores of the ocean. They have the ability of expanding these offices so that they can increase service provision to their clients.

Turnover rates

Turnover rates can be expressed as the chances by which corporations from every walks of life take the opportunity to hire and lay off workers. With such firm authority in this industry, there is a high chance that most workers are hired so that they can be able to match the demanding activities. Different sections therefore have various activities with different requirements of labor. The labor force determines the amounts of work that needs to be done in the corporation.

However, at some points, turnover may refer to the profits and outcomes of the company in the whole year for a period of time. The turnover of the Carnival Company contains various points of discussion. The company had developed and established various policies and standards associated to how the employees should be treated during their operations in the cruise ships. Apart from the treatments, the medical facilities have been improved in the places where there are crucial activities. Some employees are put to task of handling risky ordeals that may affect their wealth (Carnival Corporation & plc, 2009).

Costs of fuel

Changes in the prices of fuel affects the economy of a country, especially on various sectors such as shipping cruises which utilize fuel in their performance. With recent changes in the price in different areas, therefore these places have had different experiences regarding the shipping business. It is important to analyze the effect of making even the slightest change in the price of fuel in areas such as South Carolina and whether the company can still make profits with these changes in effect.

For instance, when analyzing the fluctuation in the price of fuel in the coast of South Carolina, the cost per metric ton utilized in the fourth quarter of the 2015 financial year was $366 whereas for the full year was $405 (Carnival Corporation & Plc, 2015). This shows that in the fourth quarter, the amount of fuel consumed is more than that the first three quarters combined. There are less changes regarding the conversion of US dollars to other common currencies such as Euro and Sterling pounds (Carnival Corporation & Plc, 2015).

According to the sample of data retrieved from the financial statements of the Carnival Company, there were no major changes in the price of fuel especially on the weighted average prices. Most of the prices in this category was $80 in every month, between November 2011 and May 2013. However, the changes are seen in June 2012 where the value is $74 whereas October 2014 was $79 (Carnival Corporation & Plc, 2015). With such a change, then there is change in the expected number of barrels of fuel consumed by the company. From the data, the mean is $78.83 whereas the mode is $80 (Carnival Corporation & Plc, 2015). The calculated standard deviation is equal to 6.324, meaning there is a huge variation even with the slightest alteration of the price of fuel.

PeriodFuel Price
November 2011$80
February 2012$80
June 2012$74
April 2013$80
May 2013$80
October 2014$79

Summary from the findings

From the discussions above, the shipping company can have various advantages and be successful when it handles matters in the right way. There are crucial points that need to be addressed, including the need to ensure that employees are handled properly and also building on the balance between the fuel costs and the price issued for services. With fluctuation in the price of fuel, the Carnival Shipping Company has the authority of ensuring that the amounts of fuel consumed increases although the amount of work should also increase so that the company does not overcharge their clients. Another point to build on is the handling of employees. So far, there is a good trend on the employee turnover as they are not laid off in numbers.

The labor force is a very crucial segment that requires attention and therefore the company has found the right foot in ensuring that they treat their workers in an appropriate way. The turnover proves that they have not been laid off nor have they lost the hardworking laborers to their competitors. This proves that labor has to be handled as an exceptional sector in the industry. Apart from that, the cost of relocation was not a big deal because the company had already established centers in various areas such as South Carolina and California and so they are just supposed to take time and focus on its expansion.


Carnival Corporation & Plc (2015). Financial Report For 2015. United States Securities And Exchange Commission

Carnival Corporation & plc (2009). Corporate Sustainability Summary. Carnival Corporation & plc