Nature Nature‚ in the broadest sense‚ is equivalent to the natural world‚ physical world‚ or material world. "Nature" refers to the phenomena of the physical world‚ and also to life in general. It ranges in scale from the subatomic to the cosmic. Nature is an integral part of our lives. But even while we appreciate the blessings she bestows on us‚ we forget that we are plundering her treasures and thereby denying our children the pleasure of enjoying nature in all her abundance and variety in the
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The scope of ethics indicates its subject matter. Ethics as normative science deals with moral ideal or the good in order to enquire the nature of our conduct. It enquires into the nature of the springs of actions‚ motives‚ intentions‚ voluntary actions and so on. It determines rightness or wrongness of human actions. It does not enquire into the origin and growth of human conduct. As a science of morality ethics discusses the contents of moral consciousness and the various problems of moral consciousness
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Not everything that can be counted counts‚ and not everything that counts can be counted. Albert Einstein LG Electronics‚ Inc established in 1958 and has its headquarter in Seoul‚ South Korea is one of the leading companies in the world which produces electronic and communication devices‚ IT productions. LG which stands for “Life’s Good” determines what the company is striving for. One of the main aim of LG Electronics is ensuring to make the dgigtal life better for its customers. Eco- Friendly
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1. Buildz manufacturing currently products 1k tables per month. Following per unit data for 1k tables apply for sales to regular customers a. Direct manuf labor - $10 b. Variable manuf overhead - $15 c. Fixed manuf overhead - $30 i. Total manuf costs - $105 Per unit cost when producing ANSWER: $85 2. Selected info regarding a company’s most recent quarter follows: a. Op expenses $700 b. Gross profit $2390 c. Sales rev $4000 d. End finished goods inventory $300 e. Cost of goods manuf $1200 ANSWER:
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CHAPTER 1 (Introduction to Management Accounting) P-1-4A The following data were taken from the records of Clarkson Company for the fiscal year ended June 30‚ 2014. Raw Materials Factory Insurance $ 4600 Inventory 7/1/13 $ 48000 Factory Machinery Raw Materials Depreciation 16‚000 Inventory 6/30/14 39‚600 Factory Utilities 27‚600 Finished Goods Office Utilities Expenses 8‚650 Inventory 7/1/13 96‚000 Sales Revenue 534‚000 Finished Goods Sales Discounts
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1. The overhead allocation rate used in the 1987 model year strategy study at the Automotive Component & Fabrication Plant (ACF) was 435% of direct labor dollar cost. Calculated the overhead allocation rate using the 1987 model year budget. Calculate the overhead allocation rate for each of the model years 1988 through 1990. Are the changes since 1987 in overhead allocation rates significant? Why have these changes occurred? Solution: Based on the given info we calculate Overhead Allocation
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Time Value of Money Q1. Mr. Sundaram is planning to retire this year. His company can pay him a lump sum retirement payments of Rs 2‚ 00‚000 or Rs 25‚000 life time annuity whichever he chooses. Mr. Sundaram is in good health and estimates to live for at least 20 more years. If his interest rate is 12%‚ which alternative should he choose? Ans Present Value of Annuity 25000*7.469*1.12 = 2‚09‚132 Which is greater than lump sum value of Rs. 2‚00‚000. So Annuity option is better
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Assignment 3 Question 1 Question 2 Question 3 a) It would be beneficial for the company as a whole if logs were transferred to the Sawing Division at the suggested price of $61.50 per log. CM from selling externally = $75 - $40.50 - $9.50 = $25/unit $25 x 10‚000 units = $250‚000 CM from selling to Sawing division = $122-Trasnfer costs from Harvesting-Production costs = $122-40.50-9.50-35-4.5-2.5 = $30/unit $30 x 10‚000 units = $300‚000 $300‚000 - $250‚000 = $50‚000 The CM is greater
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were used in preparing the predetermined overhead rate at the beginning of the year: Computer-hours 82‚000 Fixed manufacturing overhead cost $1‚278‚000 Variable manufacturing overhead per computer-hour $3.40 During the year‚ a severe economic recession resulted in cutting back production and a buildup of inventory in the company’s warehouse. The company’s cost records revealed the following actual cost and operating data for the year: Computer-hours 60‚000 Manufacturing overhead
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The Ropes to Know & The Ropes to Skip 1.Psychological Contract The common beliefs and perceptions between an employer and an employee make up the psychological contract. It sets the dynamics for the relationship and defines the framework for the work to be done. Unlike a written contract it goes beyond generalized job descriptions. Claude is a well developed character‚ providing us with insight on the obstacles facing minorities within an organization. Chapter 41 provides solid examples
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