Lecture on Production and Cost of Production Basic Economics Production is the transformation of inputs into outputs. Production Function shows the relationship between quantities of various inputs that can be produced with those inputs per unit of time expressed in a table‚ graph or an equation. Q = f (K ‚L) given a technology Where: K = Capital and L = Labor Periods of Production 1. Short – run – the use of at the least one factor of production cannot be changed‚ or there are
Premium Costs
Problem 11-4 FCs Dollars 14‚400) 1.10 15‚840 Implied value of 100% 16‚000 x 1.10 17‚600) Carrying amount of S Company’s net assets 13‚000 1.10 14‚300) Acquisition differential 3‚000) 1.10 3‚300) Plant and equipment 2‚000) 1.10 2‚200) Goodwill 1‚000) 1.10 1‚100) Cost of 90% of S Company Allocated: (a) The Canadian dollar is the functional currency i.e. S Company is an integrated foreign subsidiary. C = closing rate Dec.
Premium Balance sheet Generally Accepted Accounting Principles Asset
BEAM DESIGN DESIGN LOAD 1. Calculate factored point load (P.43‚ Table 4.2) 2. Calculate max shear‚ V for all axis 3. Calculate max moment‚ M for all axis SECTION PROPERTIES 1. Write down all section properties (Section table) SECTION CLASSIFICATION 1. Obtain design strength‚ py (P.32‚ Table 3.2) 2. Calculate ε 3. 4. 5. Classify flange (P.66-68‚ Table 7.1-7.2‚ 7.3) Classify web (P.66-68‚ Table 7.1-7.2‚ 7.3) Conclude classification (選最差) 275 py LOCAL PLATE BUCKLING (有 COMPRESSION 先計)(FOR CLASS
Premium Buckling Compressive stress Strength of materials
(Adapted: Managerial Accounting by Garrison & Noreen) Suggested Solutions: 1. b = 15‚200 – 12‚800 / 19 – 11 b = 2‚400 / 8 b = 300 2. TC = VC + FC TC = 300(X) + FC 12‚800 = 300(11) + FC 12‚800 = 3‚300 + FC FC = 12‚800 – 3‚300 FC = 9‚500 per month Annual: P9‚500 x 12 = P114‚000 3. Y = 300X + 9‚500 4. TC = 300(20) + 9‚500 TC = 6‚000 + 9‚500 TC = 15‚500 Least-Squares Regression Method Makabuhay Funeral Homes’ total overhead costs
Premium Management accounting Costs Regression analysis
$40 ($150 - $88 - $8 - $14) 2. Peoria Fixed Cost: $4‚704‚000 ($30 + $19 x 96‚000 (400 x 240)) Moline Fixed Cost: $2‚265‚600 ($15 + $14.50 x 76‚800 (320 x 240)) 3. Peoria Breakeven Point: 73‚500 units ($4‚704‚000 (FC) / $64 (CM)) Moline Breakeven Point: 47‚200 units ($2‚265‚600 (FC) / $48 (CM)) 2. 1. Peoria Normal Production: 96‚000 units (400 x 240) Moline Normal Production: 76‚800 units (320 x 240) Total Normal Production: 172‚800 units (96‚000 + 76‚800) Manager’s plan is short by 19‚200
Premium Variable cost Costs Management accounting
chapter 3 Amplitude Modulation Fundamentals n the modulation process‚ the baseband voice‚ video‚ or digital signal modifies another‚ higher-frequency signal called the carrier‚ which is usually a sine wave. A sine wave carrier can be modified by the intelligence signal through amplitude modulation‚ frequency modulation‚ or phase modulation. The focus of this chapter is amplitude modulation (AM). I Carrier Amplitude modulation (AM) Objectives After completing this chapter‚ you
Premium Modulation
may change a decision Sunk costs: costs already incurred‚ cannot be changed by any decision COST behavior‚ fixed vs. variable “in the long term‚ all costs are variable” VC: increase as number of units increases‚ based on level of activity FC: remain same over range of activity‚ “relevant range” over time this changes‚ committed or discretionary‚ the latter wont effect the production capacity. Step or “semi-variable” costs: change in response to
Premium Costs Variable cost Operating leverage
LVMH 1) Strategic Position: They only have brands for the luxurious sector‚ they keep doing what they know. They do not venture out into brands that do not go under their aesthetic (They have “Star” Brands). Under the LVMH parent brand are strong brands‚ who can make their own decisions. They keep their brands separate from the LVMH. Value proposition: The drive for quality and high standard. Always up-to-date‚ expand brand online (nowness). Only group that has all luxury categories (but are cars
Premium Marketing Luxury good LVMH
Serious Incident Report f. AR 190-51‚ Security of Unclassified Army Property (Sensitive and Nonsensitive) g. AR 710-2‚ Inventory Management Supply Policy Below the Wholesale Level h. FC Reg 190-11‚ Physical Security of Arms‚ Ammunition and Explosives i. FC Reg 190-13‚
Premium Security United States Army Computer security
Q1. DAS provides an economically viable alternative to other storage networking solutions. Justify this statement. Ans- DAS provides an economically viable alternative to other storage networking solutions as- • DAS configuration is simple and can be deployed easily and rapidly. • Setup is managed using host-based tools‚ such as the host OS‚ which makes storage management tasks easy for small and medium enterprises. • DAS is the simplest solution when compared to other storage networking
Premium Ethernet