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Kit Kat The Popular Kit Kat Chocolate Bar Was Created by Rowntree's,a

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Kit Kat
The popular Kit Kat chocolate bar was created by Rowntree's,a confectionary company in the United Kingdom,in 1935.By the 1940s,Rowntree's was exporting Kit Kats to Australia,New Zealand,South Africa,and Canada.The brand further expanded in the 1970s when Rowntree created a new distribution factory in Germany to meet European demand,and established agreements to distribute the brand in the USA and Japan,through the Hershey and Fujiya companies respectively.In June 1988,Nestlé acquired Kit Kat through the purchase of Rowntree's,giving Nestlé global control over the brand-except in North America,where it is made under license by the Hershey Company.Variants in the traditional chocolate bar began to appear in the mid-1990s and have continued to develop ever since.Kit Kat Japan,in particular,has many unique flavors such as mango-flavored,cucumber,and wasabi Kit Kats.Today,Nestlé produces Kit Kat bars are produced in 21 countries and has expanded its marketplace in Japan,Russia,Turkey,and South America in addition to markets throughout Europe.
-Refer to Kit Kat.Variants to the traditional chocolate Kit Kats are sold in various markets around the world.In Japan,for example,you can purchase a cheese or lemon-vinegar Kit Kat.Which strategy is Nestlé using?


Definitions:

Degree of Operating Leverage (DOL)

A measure of how much a company's operating income will change in response to a change in sales, indicating the company's sensitivity to changes in business volume.

Total Contribution Margin

The difference between sales revenue and variable costs of production, indicating how much revenue contributes toward covering fixed costs and generating profit.

Pretax Income

The income a company generates before income taxes are deducted, also known as earnings before tax (EBT).

Variable Costing

An accounting method that only allocates variable costs to production, treating fixed costs as period costs that are charged to expense as they are incurred.

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