Real-Life Communication -- Solution
You explain to the controller that last summer before
training camp opened, you spoke to sales representatives and read consumer
reports on all the new lines of available elbow pads, and then determined
that two companies offered the two best options for elbow pads. "In the NHL,"
Stafford says, "we only buy top-of-the-line equipment."
You met with
the sales representatives for both companies and learned that Company A would
give your team a 50 percent discount on all orders, whereas Company B would
only give you a 35 percent discount. Both companies provided sample equipment,
which your players wore to see which brand they preferred.
The year
before last, most of your players wore Company B elbow pads. They were satisfied
with the protection the pads offered. Last year's line of Company B pads
were made of a new air-foam which was lighter and yet offered more protection
than the model from two years ago. The players said that the Company A pads
offered better protection than the Company B pads, but the Company B pads
were lighter and allowed for more mobility.
You consulted the coaches
and told them that you were testing two brands of elbow pads, one that is
heavier and more durable (Company A), while the other is lighter but still
offers decent protection (Company B). The coaches told you that they wanted
their players to concentrate on speed in the coming year, but they did not
want you to buy the lighter pads if that meant the players will get injured
more often throughout the year.
You explain to the accountant controller
that, after consulting the sales representatives, the players and the coaches,
you ordered the Company B pads although they were more expensive than the
Company A pads. You explain that two years ago, most of your players wore
Company B elbow pads and did not suffer any elbow injuries due to poor protection,
so you thought the new Company B pads would offer sufficient protection as
well as provide the players with more speed and mobility on the ice, which
was an advantage that the coaches desired.
The controller seems satisfied
with your explanation, but now he wants to know why you spent $1,534 more
on tape last year than you did the year before. It is a good thing you are
a good communicator and a good equipment manager.