The Coffee Shop: Social and Physical factors Influencing Place Attachment Lisa Waxman‚ Ph.D.‚ Florida State University (co-authored by Marco Marin) aBstract This study explored the characteristics that encourage gathering behavior and contribute to place attachment in selected coffee shops in the context of literature suggesting social gathering places contribute to social capital. These gathering places‚ with the potential to enhance community in this manner‚ have been called third places.
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overhead rate = Estimated total manufacturing costs Estimated cost allocation base = = $1‚150‚000 25‚000* direct labor hours = = $46 per direct labor hour *When calculating plantwide overhead rates‚ all direct labor hours incurred in the plant are used. (continued) E 4-22A Req. 2 Departmental overhead rate Machining Dept. overhead rate = = Finishing Dept. overhead rate Total department overhead Cost allocation base (estimated) = $825‚000 13‚750
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Coffee has become a huge consumption in the world today. There is so many different things that coffee has done in the world today. There are many different situations where coffee is very important in the world. One example can be seen is from the people in Ethiopia where there is a huge dependence of harvesting coffee beans and the fact that it is Ethiopia’s major exports that they have. Another example that can be seen is in North America where the majority of people would drink coffee as a
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100 Costs term 1. Absorption costing is a costing method that includes all manufacturing costs - direct materials‚ direct labor‚ and both variable and fixed overhead - as part of the cost of a finished unit of product. 2. Administrative costs are all executive‚ organizational‚ and clerical costs associated with the general management of an organization rather than with manufacturing‚ marketing‚ or selling. 3. Allocation base is a measure of activity such as direct labor-hours or machine-hours
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CHAPTER 6 MASTER BUDGET AND RESPONSIBILITY ACCOUNTING 6-16 (15 min.) Sales budget‚ service setting. 1. |McGrath & Sons |2009 Volume |At 2009 |Expected 2010 |Expected 2010 Volume | | | |Selling Prices |Change in Volume | | |Radon Tests |11‚000 |$250 |+5% |11‚550
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Role of Cost Accounting and Ethical Consideration Role of Cost Accounting and Ethical Consideration Introduction Cost accounting is used to help management understand how much it cost to run a business. Understanding the role of cost accounting is important when one is trying to put together a team of managers to help run the company. The CEO of a merchandising organization needs to hire a CFO to run the accounting system‚ but the CEO has little understanding of cost accounting. The CEO
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Introduction: The basic objective of accounting is to provide information that is useful in making business and economic decisions. What makes accounting information useful for decision-making? The answer is however the accounting information confirms to the qualities that should be possessed by the financial and cost & Managerial reporting. In view and addition to this‚ the importance of strategic cost management and costing techniques like Activity based costing should not be underestimated. This
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country‚ one can realize that coffee is one of the most favorite products among American people. It has remained in the top positions for some decades. However‚ drinking coffee is not only the consumption of a product; it has become a daily activity. It is normal to hear this question when someone wants to meet up with one person: “do you want to get a coffee tomorrow and we can talk about...?” Any excuse is good enough to get a cup of coffee. The beginning of the coffee industry dates back to the 1960’s
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Management‚ the Controller‚ and Cost Accounting Management According to Henry Fayol’s Industrial and General Administration‚ "to manage is to forecast and to plan‚ organize‚ to command‚ to co-ordinate and to control". To an organization‚ those various activity can be narrowed to Planning‚ Organizing and Control by three groups of management: operating management‚ middle management and executive management with different role in each level. Planning is the process of sensing external opportunities
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Historical Cost accounting Historical cost accounting has been a controversial method that experienced many criticisms over a period of time‚ especially since it considers the acquisition cost of an asset and does not recognize the current market value. Merits and demerits of this method are as follows. The most obvious advantage of HC accounting is objectivity. It is a predominantly objective system‚ which records the original cost of an item when it was purchased. Under historical cost accounting
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