UNIVERSITY OF THE PHILIPPINES – LOS BANOS College of Economics and Management Graduate School Management 213 Activity-Based-Costing Prepared by: Mr. Sergs F. Sancon JAVA SOURCE INC.‚ (JSI) Java Source Inc. (JSI)‚ is a processor and distributor of a variety of blends of coffee. The company buys coffee beans from around the world and roasts‚ blends‚ and packages them for resale. JSI offers a large variety of different coffees that
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TOTAL ASSET MANAGEMENT Life Cycle Costing Guideline September 2004 TAM04-10 Life Cycle Costing Guideline September 2004 TAM04-10 ISBN 0 7313 3325 X (set) ISBN 0 7313 3272 5 1. 2. 3. I. Asset management – New South Wales. Capital Investment. Public administration – New South Wales Title. (Series : TAM 2004) This work is copyright. Apart from any use as permitted under the Copyright Act 1968‚ no part may be reproduced by any process without written permission from
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De’Heaven Bakery is established because of higher demand and strategic place. Our company have an own head specialized to always keep in track with the good product. Our company provides spacious space in order to make the customers to feel relaxed and enjoyed. Paradise Bakery will offer customers with a wide variety of thing from bread and cake will be operating as a bakery. It will provide many kinds of bread and cake. Our ideal customers are many. This is come from Airlines Company‚ hotels‚ super market
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EXECUTIVE SUMMARY Introduction Today’s bakeries are profit oriented. Bakery’ continuous effort to maximize their profit encourages them to increase their sells and marketing service. Bakery tries to attract those potential customers commenting on to its philosophy in serving its clients through helping through enriched products and managerial services and other additional facilities Objectives Broad Objective: To make
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Appendix……………………………………………………………………………………………….….25 Executive Summary Bakery Mania is in the early development and introduction period. Bakery Mania will be a superior bakery‚ quality‚ friendly and worthy baked desserts. The company expects that in the first year‚ daily menus will be our main income. However‚ when the bakery has created a good reputation among the customers‚ the major incomes will be expected from the special menus and custom orders. Bakery Mania competes in the market of the pastry and desserts
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MANAGEMENT Activity-Based Costing and Management After studying this chapter‚ you should be able to . . . 1. Explain the strategic role of activity-based costing 2. Describe activity-based costing (ABC)‚ the steps in developing an ABC system‚ and the benefits and limitations of an ABC system 3. Determine product costs under both the volume-based method and the activity-based method and contrast the two 4. Explain activity-based management (ABM) 5. Describe how ABC/M is used in manufacturing companies
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Introduction to Standard Costing Standard costing is an important subtopic of cost accounting. Standard costs are usually associated with a manufacturing company’s costs of direct material‚ direct labor‚ and manufacturing overhead. Rather than assigning the actual costs of direct material‚ direct labor‚ and manufacturing overhead to a product‚ many manufacturers assign the expected or standard cost. This means that a manufacturer’s inventories and cost of goods sold will begin with amounts reflecting
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Brittany Newsome 942416017 Sundown Bakery In the Sundown Bakery scenario‚ the business started as a small operation‚ but as it expanded it led to changes in the way it was run. The family feeling‚ and closeness that was once strong was less noticeable. The new employees did not even know Bruce and Carol‚ the owners‚ and the old employees did not like receiving orders from corporate management. There was no longer any face-to-face communication. As a result‚ there was less give-and-take
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The reason Elizabeth is challenge with her capacity needs and must to move into a more superior facility…Back in the early 80’s a lady by the name Elizabeth McDoogle pet name “Biddy” started a custom-style bakery in Cincinnati‚ Ohio operated in conjunction with three of her friends to produce a multiplicity of sweets and was sold to the general community and local eateries. There specialty was the McDoogle pie‚ a deep rich chocolate ingredient combination in a cookie crust‚ a deep rich chocolate
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each classification has its own importance. Many costing techniques evolved in due course of time to ascertain the costs of above elements and to facilitate the control of the cost of the product. The main costing techniques that evolved include Absorption Cost Technique‚ Marginal Cost Technique and recently developed Activity Based Costing Technique. The purpose of this paper is to analyse the Absorption Cost Technique and Activity Based Costing Technique and to highlight their basic differences
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