relevant characteristics. As the original plant of Bridgeton Industry‚ Automotive Component & Fabrication (ACF) supplies the most components to the U.S automotive industry. The plant has a long history that was established in 1840s and the site developed by several industrial uses. ACF could be the leader of the whole industry because the Big- Three automobile manufacturers are the ACF main customer‚ which bought the whole production of ACF. 2.Competitive environment Although there are some
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Bridgeton Assignment 1. The overhead allocation rate used in the 1987 model year strategy study at the Automotive Component & Fabrication Plant (ACF) was 435% of direct labor dollar cost. Calculate the overhead allocation rate using the 1987 model year budget. Why do you get different numbers? 2. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? 3
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|SUBJECT: |Bridgeton Industries Case Study | |TO: | | |FROM: | | |DATE: |
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Bridgeton should not outsource the manifolds in 1991. Even though ACF took the advice from the consulting firm‚ and outsourced Doors‚ Muffler and Exhausts in 1988‚ their business didn’t get better. (Actually‚ their situation got worse). Their overhead rate in 1988 was 434%‚ and it became 577% in 1989 and 563% in 1990. ACF’s direct labor cost was reduced 46% (from $25‚294 to $13‚537) however‚ ACF’s overhead cost was reduced only 29% (from $109‚890 to $78‚157) This implies that the burden for producing
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1. The overhead allocation rate used in the 1987 model year strategy study at the Automotive Component & Fabrication Plant (ACF) was 435% of direct labor dollar cost. Calculated the overhead allocation rate using the 1987 model year budget. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? Solution: Based on the given info we calculate Overhead Allocation
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current revenue recognition policy? Bridgeton Industries: Automotive Component & Fabrication Plant This case is a terrific preview to many of the subjects we will discuss in the course. Read the case and work through the following questions to help you get familiar with the numbers. Pay particular attention to question 6. 1. The overhead allocation rate used in the 1987 model year strategy study at the Automotive Component & Fabrication Plant (ACF) was 435% of direct labor dollar cost
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MANAGERIAL ACCOUNTING FOR DECISION MAKING AMIS 823 – Spring 2008 Course Syllabus INSTRUCTOR: Prakash R. Mulchandani OFFICE HOURS: M/W 3:30-4:30pm‚ and by appointment OFFICE: 432 Fisher Hall E-MAIL: mulchandani.3@osu.edu TELEPHONE: (614) 247-6267 FAX: (614) 292-2118 COURSE OUTLINE This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in decision-making‚ strategy execution‚ and overall enhancement of a firm’s
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into consideration the range of costs affecting Bridgeton industries. Through our analysis it becomes clear that the decision to retain the manifold production line will be more financially beneficial to the company. We will begin with some of the assumptions of our analysis‚ and the conclusions from our various analyses of Bridgeton Industries Costs. Please refer to the attached excel file for detailed analysis of the numbers. We know that Bridgeton uses an absorption costing system which does
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is the director of the facility executes daily operations of the daycare. She holds a degree in early-childhood education. All of these women pride themselves on the impact Ferguson’s has on the community and most importantly the children. In Bridgeton‚ NJ the childcare market is competitive
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About ACF Known as "the authority on cooking in America‚" the American Culinary Federation (ACF) represents more than 21‚000 members in 230 chapters across the United States. It is ACF’s mission to make a positive difference for culinarians through education‚ apprenticeship and certification‚ while creating a fraternal bond of respect and integrity among culinarians everywhere. ACF Professional Certification ACF certification is a symbol of professionalism and helps steer culinary
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