ABC Costing Activity-based costing (ABC) is a special costing model that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing models. Aims of model With ABC‚ an organization can soundly estimate the cost elements of entire products and services. That may prepare decisions on
Premium Cost Costs Balanced scorecard
what is known as the ‘Tertiary Sector’ of the economy. This ‘service industry’ is one of 3 other sectors in an economy‚ the 2 other sectors are: secondary sector and primary sector. The primary sector deals with ‘extraction’ such as farming‚ fishing & quarrying. The secondary sector deals with manufacturing and construction. ‘According to the theory the main focus of an economy’s activity shifts from the primary‚ through the secondary and finally to the tertiary sector. Fourastié saw the process as
Premium Economy Tourism Developing country
CO-ORDINATE CUSTOMER SERVICES ACTIVITIES IN THE PROPERTY SERVICES INDUSTRY TABLE OF CONTENTS Page 1. INTRODUCTION 2 2. SERVICE ISSUES 3 3.1. There is no detailed procedures handbook
Premium Customer service Customer Sales
better-trained staff in the dynamic global financial market. Bangladesh is no exceptions of this trend. Banking Sector in Bangladesh is facing challenges from different angles though its prospect is bright in the future. Since banking industry is a highly service oriented industry‚ its overall success depends on the customers’ satisfaction regarding its service and perceived image of the banking services. So‚ no matter how good the bank’s management or employees are‚ if it cannot create a good image in the
Premium Bank
Case study Branding activities of a micro industrial services company ¨ ¨ Jenny Sandbacka‚ Satu Natti and Jaana Tahtinen Department of Marketing‚ University of Oulu‚ Oulu‚ Finland Abstract Purpose – The purpose of this paper is to explore the internal and external corporate branding activities of micro-sized industrial business services companies. Design/methodology/approach – An abductive research approach and a case study method were used. Data were gathered with thematic interviews from
Premium Brand Brand management
there is a need to include module on peace education in NSTP? Philippine Society of NSTP Educators and Implementers officially adopts GPFF’s Peace Education Module for NSTP. More than 245 National Service Training Program (NSTP) facilitators‚ directors and educators concluded the “National Training for NSTP Trainors on the Implementation of Common Modules” by adapting GPFF’s proposed Peace Education Module among higher education institutions‚ colleges and universities in the
Premium Peace Higher education World peace
BY DP ZB U2 GO FR 500 1‚000 1‚500 2‚000 2‚500 3‚000 Source SH&E‚ AEA‚ IATA‚ Form 41 5 Average Stage Length (Km) Total Operating Costs Admin & Other 12% Ticketing‚ Sales & Promotion 14% Flight Ops 28% Passenger services 11% Depreciation 6% En-Route/Airport 18% Source (ICAO 2001 World Average) 6 Maintenance 11% Some ICAO and F41 Cost Breakdown Percentages 100 80 60 40 20 0 In di a en ta l B ra at he ns ea s on tin Ai r
Premium Costs Trigraph
Internship report on Foreign Exchange Operation: A Study on BASIC Bank Limited This report aims toward providing an overview on the Foreign Exchange operation Bank Asia Limited. The report is prepared within the broader framework of Department of Banking‚ While discussing the different aspects and functions of the bank‚ priority has been given to depict the real situation as far as appraisal and management system in Bank Asia Ltd. are concerned by employing the experience gathered during the
Premium Bank International trade
Banking Sector Reforms and NPA: A study of Indian Commercial Banks Meenakshi Rajeev H P Mahesh ISBN 978-81-7791-108-4 © 2010‚ Copyright Reserved The Institute for Social and Economic Change‚ Bangalore Institute for Social and Economic Change (ISEC) is engaged in interdisciplinary research in analytical and applied areas of the social sciences‚ encompassing diverse aspects of development. ISEC works with central‚ state and local governments as well as international agencies by undertaking
Premium Bank
Case Study – Activity – Based Management in Shell Gabon Case Requirements 1. SG TOTAL UOC per barrel = $140‚640‚200/(120‚000 barrels/day * 365 days/year) = $3.21/barrel Barrels of oil produced is a cost driver for some of the activities in RDS‚ but not all are driven by production of oil. UOC = Total Operating Expense (OPEX) excluding exploration‚ depreciation‚ and depletion therefore there are other activities like exploration‚ new capital equipment for exploration‚ research and development
Premium Costs Cost Petroleum