A study on the physical aspects of the Mpenjati estuary- beach system. Roxanne Munsamy University Of KwaZulu-Natal Abstract A study was conducted at the Mpenjati estuary on the 4th of August 2012 to determine the physical aspects within the estuary beach system. This paper gives an overview of the factors affecting the slope of the estuary‚ sediment sizes and the tidal prisms. The beach slope was measured using the Emery board method and it was found to be characteristic of the KwaZulu-Natal coastline
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PAPER – 5 : ADVANCED MANAGEMENT ACCOUNTING QUESTIONS Marginal Costing Vs. Absorption Costing 1. During the current period‚ ABC Ltd sold 60‚000 units of product at Rs. 30 per unit. At the beginning for the period‚ there were 10‚000 units in inventory and ABC Ltd manufactured 50‚000 units during the period. The manufacturing costs and selling and administrative expenses were as follows: Total cost Rs. Beginning inventory: Direct materials Direct labour Variable factory overhead Fixed factory overhead
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eurojournals.com/finance.htm Costing the Banking Services: A Management Accounting Approach Jordi Carenys Professor at the Management Control Department. EADA Business School EADA‚ c/o Aragó 204‚ 08011 Barcelona‚ Spain E-mail: jcarenys@eada.edu Tel: 934 520 844; Fax: 933 237 317 Web: www.eada.edu Xavier Sales Professor at the Management Control Department. EADA Business School E-mail: xsales@eada.edu Abstract The present study aims to outline the characteristics of the cost systems used in banking institutions
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Computerize Sales and Product Monitoring System For Mary Nicole Bakeshop Proponents by: Amparo‚ Arjelica Antonio‚Neliza Dalanon‚Gina Guinchoma‚Alyssa Metuda‚Emilyn Phua‚Raymart Mrs. Wyoming Plopinio
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must consistently improve their service or product quality‚ lower their service or product costs‚ and eliminate services or products that incur profit losses. Using a traditional costing system the portion of overhead costs allocated to the production of a service or product is determined by the total of direct labor hours used in production of the service or product. Companies implement refined cost allocation systems such as the activity based costing method with the intention of helping management
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Childcare Children and Young People with Additional Support Needs Unit Code: DF55 34 Assessment 2 There are many types of condition which can affect a child’s development. Three of these groups are physical conditions‚ which are conditions which mainly affect physical development‚ medical conditions‚ which are conditions which need to be maintained or treated‚ and developmental disorders‚ which are conditions which affect one or more aspects of development. Children suffering from a condition
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Question One (25 marks) Based on module 7 – Budgeting Retail outlets purchase snowboards from Slopes Ltd.‚ throughout the year. However‚ in anticipation of late summer and early autumn purchases‚ outlets ramp up inventories from January through May. Outlets are billed when boards are ordered. Invoices are payable within 60 days. From past experience‚ Slopes’ accountant projects 20% of invoices are paid in the month invoiced‚ 50% are paid in the following month‚ and 30% of invoices are paid
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CHAPTER 8 ABSORPTION AND VARIABLE COSTING Learning Objectives 1. Explain the accounting treatment of fixed manufacturing overhead under absorption and variable costing. 2. Prepare an income statement under absorption costing. 3. Prepare an income statement under variable costing. 4. Reconcile reported income under absorption and variable costing. 5. Explain the implications of absorption and variable costing for cost-volume-profit analysis. 6. Evaluate absorption and
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1 AN OVERVIEW OF TARGET COSTING Introduction Many managers often underestimate the power of target costing as a serious competitive tool. When general managers read the word “costing”‚ they naturally assume it is a topic for their finance or accounting staff. They miss the fact that target costing is really a systematic profit and cost management process. What Is Target Costing? CAM-I defines target costing as the maximum amount of cost that can be incurred on a product and still earn the required
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Additional Duties of the Phlebotomist Chapter 16 Additional Duties of the Phlebotomist providing instructions and materials for specimen collection Collecting throat and nasopharyngeal swabs Performing sweat electrolyte collection Assisting physicians in bone marrow aspiration Interviewing blood donors Blood donor collection Transporting/receiving non-blood samples Delivery of samples to appropriate sections/shipment to reference lab Use of laboratory information system Patient Instruction
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