Birzeit University MBA Program Managerial Accounting BUSA 631 Spring 2013 Case 3 The Rohr Company’s old equipment for making subassemblies is worn out. The company is considering two courses of action: (a) Completely replacing the old equipment with new equipment or (b) Buying subassemblies from a reliable outside supplier‚ who has quoted a unit price of $1 on a 7-year contract for a minimum of 50‚000 units per year. Production was 60‚000 units in each of the past 2 years. Future
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2/c Tyler Hames Managerial Accounting Case: A4-61 PROBLEM STATEMENT: Axis Systems specializes in servers for work-group‚ e-commerce and ERP applications. The company’s original job costing system has two direct cost categories: direct materials and direct labor. Overhead is allocated to jobs at the single rate of $22 per direct labor hour. The CFO recently spear headed the allocation issue of jobs and came up with an ABC system to compare to the traditional accounting system. Axis System has
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Table of Contents Findings…………………………………………………………… 2 Issues………………………………………………………………. 2 Opportunities………………………………………………….. 3 Recommendations………………………………………….. 3 Next Steps………………………………………………………. 3 Project Schedule…………………………………………….. 4 Database Design…………………………………………….. 4 Data Modeling & Data Marts…………………………. 4 Database Selection…………………………………………. 5 ETL Selection………………………………………………….. 5 Data Mining…………………………………………………… 6 Conclusions………….………………………………………… 8 References…………………………………………………….
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questions (use MS Project Help‚ if necessary): 1. What is the difference between a main summary task and a summary task? There is no real difference between these two kind of summary tasks. The Project Summary just saves a WBS level. 2. On the View Tab‚ what does the Outline button with plus and minus signs do? The + expands the data and subtasks under the task names and the – contracts the same information. 3. What is a milestone? Milestones mark major project goals and
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Midterm week 4 ------------------------------------------------- Top of Form Bottom of Form Grading Summary | These are the automatically computed results of your exam. Grades for essay questions‚ and comments from your instructor‚ are in the "Details" section below. | Date Taken: | 8/2/2011 | Time Spent: | 2 h ‚ 23 min ‚ 35 secs | Points Received: | 127 / 150 (84.7%) | | Question Type: | # Of Questions: | # Correct: | Multiple Choice | 10 | 7 | Short | 1 | N/A
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Definition - This section defines the managerial question to be analyzed. It also identifies the possible opportunities and alternatives being evaluated. 3. Factors or Costs - This section describes and identifies factors or costs that will influence the analysis of the questions. This section also includes factors and costs that may seem important (and are important for other questions) and explain why they are not important to this question. For this course‚ you may limit yourself to the ten
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David Shim Case Study #2 A) What is the break-even point in passengers and revenues per month? Unit CM = $160 – $70= $90 Unit of Sales = 3‚150‚000 / $90= 35‚000 passengers Unit of Sales = 35‚000 x $160= $5‚600‚000 revenue B) What is the break-even point in number of passenger train cars per month? Unit of Sales = 35‚000/63= 555.5= 556 passenger cars C) If Springfield Express raises its average passenger fare
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Chapter 9 Profit Planning and Activity-Based Budgeting McGraw-Hill/Irwin Copyright © 2011 by The McGraw-Hill Companies‚ Inc. All rights reserved. Learning Objective 1 9-2 Learning objective 1 • List and explain five purposes of budgeting systems. Purposes of Budgeting Systems Budget Budget a detailed plan‚ expressed in quantitative terms‚ that specifies how resources will be acquired and used during a specified period of time. 1. Planning 2. Facilitating Communication and Coordination 3
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Question 1 Product costs are costs that are associated with manufactured goods until the time period during which products are sold. It involved all costs in acquiring or making a product. These costs consist of direct materials‚ direct labour and manufacturing overhead. Product costs are initially assigned to an inventory account on the balance sheet. When the goods are sold‚ the costs are released from inventory as expenses and matched against sales revenue. Since product costs are initially
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CHAPTER 10 QUIZ 1. A mixed cost function has a constant component of $20‚000. If the total cost is $60‚000 and the independent variable has the value 200‚ what is the value of the slope coefficient? a. $200 b. $400 c. $600 d. $40‚000 2. [CMA Adapted] Of the following methods‚ the one that would not be appropriate for analyzing how a specific cost behaves is a. the scattergraph method. b. the industrial engineering approach. c. linear programming. d. statistical regression analysis.
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