overhead cost. Q2 (a) Single burden pool Cost of five components under existing system Product Direct Labor$ Burden(DL*burden rate) Total cost(DL+ Burden) ICA $917 $1‚329.65 $2‚247 ICB $2‚051 $2‚973.95 $5‚025 CAPACITOR $1‚094 $1‚586.30 $2‚680 AMPLIFIER $525 $761.25 $1‚286 DIODE $519 $752.55 $1‚272 Total $12‚510 (b) Two-burden pool accounting manager’s proposal Product Direct Labor$ E&A Burden Machine-hour Machine-burden Total Cost ICA $917
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[pic] LEADERSHIP AT AIG: DOES STYLE MATTER? Case Overview This case deals with executive leadership styles. In particular‚ this case deals with American International Group‚ the world’s insurance company‚ and its CEO Maurice “Hank” Greenberg. Greenberg‚ an autocratic leader‚ was recently deposed by his board of directors after problems emerged regarding possible earning manipulation. It describes his leadership style‚ reasons his two sons (former employees) left the company‚ and Martin
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CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 5-1 Distinguishing general capital assets from fund capital assets Describe New 5-2 Capital asset disclosures Explain New 5-3 Modified approach for infrastructure Describe New 5-4 Capital lease accounting Describe 5-8 revised 5-5 Asset impairment Explain New 5-6 Use of capital projects funds Explain 5-4 revised 5-7 Encumbrances Explain Same 5-8 Construction
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for overweight people‚ reference prices are compared to many "non-exact" substitutes that will factor into the price sensitivity of the market. Additionally‚ unlike other drugs in CPS ’ portfolio‚ it ’s unlikely that healthcare payors will cover the cost of Metabical. Since medically‚ the drug is most effective when taken for a full 12 weeks and financially‚ profits are maximized when consumers purchase a full 12 weeks‚ Barbara must consider what mix of pricing and packaging will create the best balance
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Capital Budgeting Mini Case There are many different methods business owners use to efficiently analyze business investment. One of these effective methods is the calculation of the net present value or NPV. The second most effective method would be the calculations of the internal rate of return or IRR. There are also other useful methods as well‚ for example‚ the payback rule and the profitability index. Many business owners use the above procedures to help them in their decision making of acquiring
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The Case Interview • What is a case interview? The Case Interview • What specific skills does it assess? • How to prepare for a case interview? • An interactive example. What is a “Case Interview” anyway? The Case Interview Simulation of a business problem. Similar to what our associates encounter every day. Series of open-ended questions. They’re designed to stimulate your conceptual‚ quantitative‚ analytical and – most importantly – creative abilities. The Case Interview There are
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(negligently) runs over another while driving carelessly has committed a tort of battery based on negligence Duty of Care The reasonable person standard The law does not require perfection‚ only what is reasonable under the circumstances In the case of a professional such as a doctor‚ engineer or accountant‚ that standard is a reasonable doctor‚ engineer or accountant. SQUISH LA FISH v. THOMCO Issue Did the defendant fail to take reasonable care that the information it provided was correct
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Cost Accounting: A Managerial Emphasis‚ 14th Edition Horngren‚ Datar and Rajan Check Figures for Exercises and Problems Chapter 2. An Introduction to Cost Terms and Purposes 2-16 1. S‚ $1.1856 D‚ $1.0213 R‚ $0.6400 2-17 1. yeast D/V‚ flour D/V‚ pkg D or I/V‚ dep ov I/F or V‚ dep mix I/F or V‚ rent I/F‚ ins I/F‚ fact util I/F and V‚ fin labor D/V or F‚ mix mgr I/F‚ matl hand I/F or V‚ cust I/F‚ guard I/F‚ mach I/F or V‚ mach maint I/F or V‚ maint sup I/V‚ clean sup I/F. 2. Dep. M&M‚ MDM‚ MH‚ Mac.
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INTEREST LOAN PAYMENT Rs. 84.69 14.97% Rs. 17.49 12.05492 100 8.91 5 13.91 Rs. 17.49 Rs. 17.49 4.59 0 0 Rs. 2.99 8.4645 5 13.4645 4.3605 1.2 0.792 8.019 5 13.019 4.131 1.5 0.99 7.5735 5 12.5735 3.9015 2 1.32 7.128 5 12.128 3.672 3 1.98 10.38693 cost of refinance 10.93542511 NPV CPP VALUE INC OP PRFT (CPP) NET OF TAX Rs. 13.38 NPV DEBT COVERAGE FCF (PINKERTON+CPP) CPP ORIGINAL TOTAL FCF(POST ACQ) DEBT SERVICE REQMT 16.60912 16.73458 16.03871 2 2.8 3.1 9.40854 10.77897 4.3 4.4 18.60912
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I-INTRODUCTION / STATEMENT OF THE PROBLEM a-) Introduction: Luxury hotel segment is getting more competitive. Rosewood Hotels & Resorts have been competing in this segment more than 25 years with its distinctive individual hotel brands. On the contrary‚ guests want to see one unique brand‚ same quality and service at every hotel that they stay under one corporate brand name. One corporate brand strategy help companies increase their retention rate‚ make multi-cross selling and have loyal
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