Introduction to the movie: Mr. Hundert is a teacher at St. Benedict’s school‚ he is a student of history and like to teach about the western civilization‚ the Romans and the Greeks. Also there is a competition Mr. Julius Caesar held in the school. Mr. Hundert faces certain dilemmas such that his principals‚ virtue‚ morals were on the verge of being compromised‚ although his motives and intentions were all good. Mr. Sedgewick Bell a son of an american senator is the student with whom Mr. Hundert
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operating costs Making a profit is usually the primary aim of running any business‚ and although this is normally achieved by increasing sales‚ it can also be enhanced through the careful control of costs. A business that keeps costs under control will be able to release more resources for growth and be better placed to survive in a downturn or recession. A structured and ongoing approach to cost control is an essential part of any well-managed business. Finding ways to reduce operating costs is
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ACC307 #32 1) Professional Labor Hours Indirect Costs Direct Costs Legal Support Indirect-Cost Pool Cost-Allocation Base Cost Object: Direct Labor Job for clients Direct Costs 2) 2008 budgeted direct-cost rate per hour of professional labor $104‚000 / 1600 hours = $65 per professional labor hour 3) 2008 budgeted indirect-cost rate per hour of professional labor $2‚200‚000 / (25 x 1600 hours) = $55 per professional
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Health Care Cost Accounting A capitation payment arrangement can be an effective means to control healthcare costs because it allows both the insurer and the employer to predict costs for healthcare services more accurately. When a capitation payment method is used‚ the financial risk of caring for the patient is transferred to the medical delivery system. If the healthcare delivery system does not have a cost accounting system or the ability to develop cost information on each payer and service
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Counter-Productive Behavior Index™ Every single day employees don’t show for work‚ steal cash and inventory‚ surf the web‚ e-mail on company time‚ and disrupt the workplace. It is burning up billions of dollars of profits and inventory each and every year. The Counter-Productive Behavior Index (CBI) is a contemporary integrity test - a cost-effective screening procedure for identifying job applicants whose behavior‚ attitudes‚ and work-related values are likely to interfere with their success
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Cost of Production Fixed costs are those that do not vary with output and typically include rents‚ insurance‚ depreciation‚ set-up costs‚ and normal profit. They are also called overheads. Variable costs are costs that do vary with output‚ and they are also called direct costs. Examples of typical variable costs include fuel‚ raw materials‚ and some labour costs. An example Production costs Consider the following hypothetical example of a boat building firm. The total fixed costs‚ TFC‚ include
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Criticism on historical cost accounting 1. Inability to provide useful information in times of rising prices * Assumes that money holds a constant purchasing power‚ so the result become irrelevance in times of rising prices * Received much criticism during high inflation periods of 1970s and 1980s. * Obvious flaw in time of rising prices. 2. Real problem of additivity * Some countries allowed revaluation of non-current assets and the different assets are revaluing
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Adult Behaviors in Lord of the Flies In “Lord of the Flies‚” we see the dark side of adults behavior that eventually overtakes the young innocent schoolboys at the desert island. Without any guidance‚ restrictions and supervision of adults‚ the boys must find a way to survive and escape. When the chief and create of the rules to obey is present at first‚ but the opportunity of violence and evil immediately shows up. We see this first in the character of Jack‚ as his desire to hunting and savagery
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summary of the contents of the document.] compaq [Type the company name] [Pick the date] Contents Concept of Cost Accounting……………………………………………………………………03 Introduction……………………………………………………………………………………..03 Traditional costing v/s activity based costing…………………………………………………..04 Need for an Activity Based Costing……………………………………………………………06 Stages in Activity Based Costing……………………………………………………………....08 Cost Drivers…………………………………………………………………………………….09 Classification of activities………………………………………………………………...……10 Steps
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THEORY MANUAL FOR B.A.HOSPITALITY MANAGEMENT INSTITUTE OF HOTEL MANAGEMENT AURANGABAD PREPARED BY HEMANT GOKHALE BA(Hons)in Hospitality Management EXECUTIVE CHEF Introduction Food service operation requires many resources and personnel. The food service industry is huge‚ employees millions and grosses billions. However no business establishment earns a fortune with out hard work‚ risks and good control systems. The food service industry is a high risk business. It is possible
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