expected cost per unit if all manufacturing and shipping overhead (both variable and fixed) were allocated to planned production? What was the actual cost per unit of production and shipping. 3. Prepare a flexible budget for 180‚000 iPhone 4’s and calculate flexible budget variances using actual costs for August. 4. Estimate material price and usage for flash memories‚ labor rate and usage (efficiency) variances‚ and the overhead spending variance for August. 5. What are some strategies or decisions
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them into public‚ I am not opposed to a testing‚ safety‚ and license process. I concur that background checks will not cover all situations‚ since nothing is a complete fix to the problem. Background checks serve a purpose and filter specific individuals from obtaining a gun. Tracking individuals‚ and qualifying them to carry their weapons into public is a measure I can
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Organizational Structure MGT 230 June 18‚ 2012 Organizational Structure According to businessdictionary.com the definition of organizational structure is the framework in which aligns the line of authority‚ communications‚ and allocates the rights and duties of a company. They determine the roles‚ power‚ and responsibility; how they are delegated‚ controlled and coordinated. The structure also shows how the information flows between levels of management. Organizational Structure The organizational
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A Cost Leadership Strategy is based on the concept that you can produce and market a good quality product or service at a lower cost than your competitors. These low costs should translate to profit margins that are higher than the industry average. Some of the conditions that should exist to support a cost leadership strategy include an on-going availability of operating capital‚ good process engineering skills‚ close management of labor‚ products designed for ease of manufacturing and low cost distribution
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information is used to explain or predict some aspect of customer behavior with regard to a product or service. Information such as usage rate‚ benefits sought‚ and brand loyalty can provide significant aid in the design of more accurate and profitable strategies. Demographic information Geographic information BUYER BEHAVIOR Psychographic information • 7 A firm’s external environment is divided into various subcategories that include remote‚ social‚ and operations industry‚ technology‚ and internal
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comfortably waiting for the passengers to place their properties in the security check tray. Each security uniforms display a shining gold badge that catches the eye; it’s so bright you have to wear sun glasses to look at the badge. The security grads are standing straight and are eager and delighted to help the next traveller. A mother and her child are joyfully placing their properties in the security check tray. The little boy was obviously dressed to see someone special; wearing a dark
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Executive Summary To identify an appropriate strategy for a given industry one must look into the external and internal factors influencing the company. This Schnell Air report has been conceived with a triple objective in mind: to provide the Schnell Air Board with (i) a brief and compelling synthesis of Schnell Air’s competitive market environment overview since it entered the Innsbruck – Turin route in January 1997 as compared to prior to its entry‚ (ii) analyse the available data to establish
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Salon Manager Check list Main Types of Hazard Managing the Risk The following highlight some of the hazards that may exist in your premises‚ They are by no means exhaustive and will vary depending on your own particular business. As a starting point use the blank sheet provided in this pack and carry out your own simple risk assessment. Safety in Beauty Salons Slips‚ trips and falls Most accidents occur when staff trip over trailing leads and uneven floor surfaces‚ or fall when trying
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Airline SABRE system‚ which became operational in 1960. Designed to process up to 83‚000 transactions a day‚ the system ran on two IBM 7090 computers. SABRE was migrated to IBM System/360 computers in 1972‚ and became an IBM product first as Airline control Program (ACP) and later as Transaction Processing Facility (TPF). In addition to airlines TPF is used by large banks‚ credit card companies‚ and hotel chains. The Hewlett-Packard NonStop system (formerly Tandem NonStop was a hardware and software
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INTRODUCTION Cost accounting is an important tool in the management of any business firm or organization‚ which includes those in the small scaled industry. In the cause of our research instrument indicated the maintenance of improper and inadequate records coupled with the fact that cost methods used‚ through sometimes effective‚ were unconventional. For a small scale business to approach profit maximization level‚ it must be effective in cost control procedures and appropriate books
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