brain-dead people are the norm in common carrier management‚ who with their noses in the computer screen and fingers clattering over the keyboard like a honky-tonk piano player‚ illiterate except for the computer‚ try every way they can to robotize drivers. Webster’s Dictionary defines the word “robot” as: “artificially manufactured persons‚ mechanically efficient but devoid of sensibility; hence‚ a brutal‚ efficient‚ insensitive person; an automation.” Is that not what many of us are becoming
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Activity-based Costing (ABC) An activity-based approach refines a costing system by focusing on individual activities as the fundamental cost objects. It uses the cost of these activities as the basis for assigning costs to other cost objects such as products or services. There are four levels of a cost hierarchy: 1- Output unit-level costs: costs of activities performed on each individual unit of a product or service. 2- Batch-level costs: costs of activities related to a group of
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eight-sentence paragraph. ( Designated drivers have probably saved nearly 50‚000 lives and spared many more thousands of people from suffering injury from drunk driving. Nine out of 10 Americans who attend social events where alcohol is served would like to see designated drivers used and the proportion of people using or being a designated driver has increased dramatically over time. Two each year over 73‚000‚000 Americans either serve as a designated driver or are driven home by one. People that
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no easy way to do this‚ without hurting your ability to keep drivers in your trucks‚” he says. “Is it that the costs for driver selection and recruitment have gone up?” “No‚ the costs have been the same‚” responds the recruiter. “It’s just that we have had to do so many orientation and hiring sessions since the first of the year.” “David‚ it might be best if I get a look at some of your hiring statistics‚ as well as your driver census
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case 2 C. Greetings Inc. : Activity-Based Costing Developed by Thomas L. Zeller Loyola University Chicago‚ and Paul D. Kimmel‚ Univ ers ity of Wis consin-Milw aukee THE BUSINESS SITUATION Mr. Burns‚ president of Greetings Inc.‚ created the Wall Décor unit of Greetings three years ago to increase the company’s revenue and profits. Unfortunately‚ even though Wall Décor’s revenues have grown quickly‚ Greetings appears to be losing money on Wall Décor. Mr. Burns has hired you to provide consuìting
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GIBSON INSURANCE COMPANY Activity-Based Costing; Allocating Corporate Costs DATE OCT 22‚ 2012 CASE ANALYSIS Gibson Insurance Company sells two types of financial products: annuities and life insurance‚ all sales are done by in-house agents. The annuities are tax deferred investments that offer scheduled payout options and lump sums to their investors. The life insurance policies pay benefits to the designated beneficiaries in the event the policyholder passes away. At the end of
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Part 3 Case Analysis Report – DBS Consulting Services Executive Summary This report provides an analysis of Activity Based Costing systems and Conventional Costing systems to determine whether the application of Activity Based Costing concepts would be useful at DBS Consulting Services. A profitability analysis of the two consulting services offered by DBS Consulting Services (e-Commerce Consulting and Information Systems Consulting) was performed using Activity Based Costing and Conventional
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achieve sufficient liquidity‚ if it tightens its credit policy. | | | | | 2) Develop an activity based cost system for Dakota office products based on year 2000 data. Calculate the activity cost driver rate for each DOP activity in 2000. Activities & Costs | Activities | Drivers | Costs | Ship Cartons | No. of cartons | Freight( commercial& Own) | Process Cartons | No. of cartons | Warehouse Costs(Rent‚ Personnel & Distribution) | Desktop Delivery | No. of deliveries
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only cost driver‚ which rarely meets the cause-effect standard wanted in cost allocation. Exhibit 4 is similar to exhibit 3‚ but instead‚ 4 uses materials and machine hours as the cost driver instead of just direct labor. The new costs are calculated by using the ABC system‚ which allocates costs that are caused by non-volume-based cost drivers. After recognizing the overhead activities‚ costs of overhead resources used for the activities are allocated to the activities using cost drivers. Then pooled
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I just saw on the news that there’s one car driving the wrong way on Highway 880. Please be careful!" Henry replied‚ "What do you mean one? You’ve got to be kidding me. I see at least a hundred!" Elderly drivers are one of the rising issues in our society nowadays and it’s no joke. Little attention has been given to it despite the increasing number of accident caused by such. Tests for elderly drivers should be made mandatory and restrictions should be placed on some of them to add more safety
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