ABC Analysis for Towels More Towels and More is a small family company that is looking to expand their company. Out of the three types of stores they sell too (major retailers‚ specialty retailers‚ and gift shops)‚ gift shops has the highest contribution margin so the CEO believes in order to have a successful expansion‚ they need to pursue gift shops. The marketing manager on the other hand would like to utilize the Activity Based Costing (ABC) approach to analyze the high customer distribution
Premium Management accounting Variable cost Activity-based costing
3/22/13 Carl Rogers Carl Rogers Carl Ransom Rogers (January 8‚ 1902 – February 4‚ 1987) was an influential American psychologist and among the founders of the humanistic approach to psychology. Rogers is widely considered to be one of the founding fathers of psychotherapy research and was honored for his pioneering research with the Award for Distinguished Scientific Contributions by the American Psychological Association in 1956. The person-centered approach‚ his own unique approach to understanding
Free Psychology
insight of the cost accounting concept. In addition to this‚ it discusses the benefits and drawbacks of the activity based cost method. Discussion ABC system is based on the fact that for each there is a sufficiently precise and resides in it‚ the cost factor‚ changes in rates of which affect the cost of the function. Thus‚ the system applies the ABC monitors and cause-and-effect relationship between the cost drivers (database distribution) and the costs‚ and not conditional connections‚ as is customary
Premium Management accounting Cost accounting Activity-based costing
CARL JUNG Carl Gustav Jung was born on 26th July‚ 1875 in Kesswyl‚ a town on Lake Constance in Switzerland. For sixty years‚ Carl Jung devoted himself with intense energy and with a singularity of purpose to analyzing the far-flung and deep-lying processes of human personality. Although Carl Jung’s theory of personality is usually identified as a psychoanalytic theory because of the emphasis that it places upon unconscious processes‚ it differs in some notable aspects from Freud’s theory of personality
Premium Carl Jung Jungian archetypes
Chastine Essay #2 October 12th 2014 Carls jr. is selling women not burgers Daddy why are those girls dressed like that? As an average dad scrambles to find an answer‚ he wonders why Carl’s Jr. Exposes such pornographic clips‚ these clips may generate interest to the male youth of America‚ but what about everyone else? These commercials have created a worldwide controversy. People are asking questions like what is Carl’s Jr. trying to sell? Hamburgers? Or women? Carls jr.’s current commercial campaign
Premium Hamburger Carl's Jr. Carl Karcher
pioneer I chose to elaborate on is Carl Gustav Jung‚ his views and research tactics have contributed to today’s understanding of psychology and expanded our knowledge on several different aspects and elements of psychology. Jung is best known for his development of archetypes‚ studies of the human psyche‚ the dream analysis and the collective unconscious. Carl Jung was born July 26‚ 1875‚ in Kesswil‚ Switzerland; he passed away on June 6‚ 1961 in Zurich. Originally Carl studied medicine‚ but also developed
Free Carl Jung
Carl Rogers is best known for his contributions to therapy. Dr. Rogers felt that clients look to therapists for guidance‚ and will find it even when the therapist is not trying to guide. Carl Rogers’ theory on guidance was focused on a person’s "true self". Dr. Rogers said that in order for people to know their true selves‚ they had to focus on their self-concept. This consisted of a set of beliefs about behaviors‚ thoughts‚ and feelings that could be more or less conflicting with the person’s
Premium Psychology Carl Rogers Emotion
Carl Gustav Jung was born on July 26‚ 1875 to a Swiss Pastor and his wife‚ in Kesswil‚ Switzerland. He was raised in Basel and attended school in Klein-Huningen. As a young boy Carl was fascinated by language‚ literature and archeology but was not really interested in school. He eventually enrolled and continued his education at the Humanistisches Gymnasium in Basel‚ and excelled at Latin. Because of his father’s faith‚ Jung developed a keen interest in religious history‚ but settled on the study
Premium Carl Jung
Activity-Based Costing ABC Company produces two products: Product A and Product B. Recently appointed management decided to change from a unit-based‚ traditional costing system to an activity-based costing system. The following data have been gathered‚ to assess the effect of the change: Product type Quantity Prime Costs Machine Hours Material Moves Setups Product A 60‚000 €150‚000 3‚500 6‚800 800 Product B 15‚000 € 30‚000 2‚750 1‚200 450 Expenditures (€) €180‚000 €120‚000
Premium Cost Costs Cost accounting
Ethical Considerations: This case is about Carl’s decision of taking or not steroids to recover his prime physical condition. The ethical question for this problem is: “Should Carl use steroids?” One position for this case is Carl should use steroids. The other position is Carl should not use steroids. Relevant Facts: Carl lost muscle tone while recuperating from a broken leg and he knows that their teammates need him to win the baseball games. He knows that other teammates and players use vitamins
Premium Metabolism Ethics Anabolic steroid