profitability analysisindicates that the company earns healthy margins on pumps and valves. However‚ the margin of flow controllers at actual usage of capacity is negative. Wilkerson should consider action targeted atcost reduction (changes in flow controllers design or in their production and delivery process) orraising the price of flow controllers for customers. Since flow controllers are customized‚ thecompany can set different prices for different customers (groups of customers) based on the actualamount
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material change in estimates as a way to manipulate income or shift income from one year to another. 2) Considering the fact that the corporate controller is only one of several officers of a company‚ and not the most senior officer‚ where do his or her responsibilities begin and end regarding the company’s financial statements? Does the controller have a different responsibility for the financial reports than the Vice
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A variety of professional organizations support controllers‚ management accountants‚ and the cost management community in general. In a posting‚ outline a certification and describe the organization that promulgates it. Discuss the relevance/importance of the certifications in the field or in your opinion. Due Date: Post your assignment to the Forum Discussion 1 thread by midnight Wednesday of Week #1 (27 Aug 14). As you will see‚ the discussions are really geared mainly to get you all to interact
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According to the analysis of the Problem‚ Controllers have knowledge about their interdomain nodes and status links .Its avoid the loop in their domain and compute the optimized path for their domain but on the egress port and out from the domain it can’t compute the path. We present the ALTP(Avoid loops with test packet) scheme to avoid that loops and packet drops in the whole network of SDN. We used the Test packets to check the status of the links between the two domains by using STP. It will
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technology and is configured as a series-connected voltage controller. To control the output voltage of the DVR‚ the inverter supplies the missing load voltage using self-commutable electronic switches such as a gate turn-off thyristor (GTO)‚ an insulated gate bipolar transistor (IGBT)‚ or an insulated gate commutated thyristor (IGCT). The DVR injects the missing voltage in a series. Therefore‚ it can be called a series voltage controller‚ but the term DVR is commonly used now. DVRs have a same configuration
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a client. Such equipment is expensive‚ has a rigid set of rules‚ and is a single point of failure. In this paper‚ I propose an idea and design for an alternative load-balancing architecture with the help of an OpenFlow switch connected to a NOX controller that gains political flexibility‚ less expensive‚ and has the potential to be more robust to failure with future generations of switches I. Introduction In today’s increasingly internet-based cloud services‚ a client sends a request to URL
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communication purposes. Therefore‚ TOGneeds a Data Controller to ensure that the company adheres to the Data Protection Act (1998) and educate staff in the rightful use of data to avoid financial penalties and criminal prosecution resulting from misuse of data. The Data Controller will be guided by the following DPA principles: Fair and Lawful Some customers may not be willing to share data such as physical address with A Touch of Glass.Therefore‚ the Data Controller will ensure that TOG obtains data fairly
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BOSTON ARTCC (vZBW) STANDARD OPERATING PROCEDURE BOSTON LOGAN INTERNATIONAL (KBOS) RELEASE RECORD | | | | | Version | Date | Author | Notes | 1.0 | 24 Oct 2012 | DR | Initial Release | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | vZBW Standard Operating Procedure Page 1 Boston Logan International (KBOS) TABLE OF CONTENTS 1.0 Overview ...................................................................
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Sippican Corporation Sippican Corporation Questions: 1. Given some of the apparent problems with Sippican’s cost system‚ should executives abandon overhead assignment to products entirely and adopt a contribution margin approach in which manufacturing overhead is treated as a period expense? Why or why not? Answer: Consider Sippican is a manufacturer company with multiple products‚ using simple cost accounting system that directly allocate factory overhead to unit of product entirely through
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percent of each sales dollar is available for covering fixed costs and making income: $1‚365‚650/66.1%=$2‚065‚387 sales are needed to break even. Based on the existing sales mix and production units given (Valves 7‚500‚ Pumps 12‚500 and Flow Controllers 4‚000)‚ the break-even prices in dollars (BEP$) are shown as below: Therefore‚ based on the data above‚ if the company cut its prices to just cover short-term variable costs‚ the company’s total sales would fall by 4.05%‚ from $2‚152‚500 to
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