Ravinder Gahlout(12P098) Srinivasan Ramesh(12P108) Vipul Garg(12P118) Submitted By: 2012 Table of Contents Introduction 3 ASIC Division - Cost Pools 4 Cost accounting system at ASIC: 5 Internal and external customer: 6 Situation at ASIC division (as on March 1996) 7 Western Digital Proposal 7 Capacity Analysis 8 Diferential Manufacturing Cost Budget 10 Introduction Sub Micron Devices started its operations in mind 1980s. The company was located in Phoenix‚ Arizona‚ and had 400 employees
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Chapter 1 4. Discuss examples of recent macro political risk events and the effect they have or might have on a foreign subsidiary. What are micro political risk events? Give some examples and explain how they affect international business. 5. What means can managers use to assess political risk? What do you think is there lative effectiveness of these different methods? At the time you are reading this‚what countries or areas do you feel have political risk sufficient to discourage you from doing
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FDI COCA-COLA Australia-based Coca-Cola Amatil Indonesia (CCAI)‚ the producer and distributor of the Coca-Cola brand for the Asia-Pacific region‚ plans to invest up to US$500 million over three to four years to maintain its business growth in the country‚ a senior executive says. CCAI finance director Stuart Comino said on Tuesday that the company would allocate 25 percent of total new investment on cooler units throughout the market‚ while the remaining 75 percent would be for manufacturing
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Opportunity Cost Lets start with a small introduction to the topic Opportunity Cost. Opportunity cost is the cost of any activity measured in terms of the value of the next best alternative forgone (that is not chosen). It is the sacrifice related to the second best choice available to someone‚ or group‚ who has picked among several mutually exclusive choices. The opportunity cost is also the "cost" (as a lost benefit) of the forgone products after making a choice. Opportunity cost is a
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------------------------------------------------- Indirect procurement From Wikipedia‚ the free encyclopedia Indirect Procurement is the sourcing of all goods and services for a business that enable its activity. Or looking at it another way‚ the goods and services classified under the umbrella of indirect procurement are commonly bought for consumption by internal stakeholders (business units or functions) rather than the external customer or client. Indirect Procurement categories include: * Marketing
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Construction assembles residential houses. It uses a job-costing system with two direct-cost categories (direct materials and direct labor) and one indirect-cost pool (assembly support). Direct labor-hours is the allocation base for assembly support costs. In December 2010‚ Amesbury budgets 2011 assembly-support costs to be $8‚300‚000 and 2011 direct labor-hours to be 166‚000. At the end of 2011‚ Amesbury is comparing the costs of several jobs that were started and completed in 2011. Laguna Model
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COSTING 4-1 Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2 In a job-costing system‚ costs are assigned to a distinct unit‚ batch‚ or lot of a product or service. In a process-costing system‚ the cost of a product
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We can take this chapter as an example of both an indirect and direct characterization taken from the perspective of Holden Caulfield. Holden is a sixteen-year-old student at an assumed boarding school‚ where we are in the first person of Holden which lets us discover his character from his speech‚ thoughts and actions [indirect] and his opinions and descriptions of Mr Spencer‚ his history teacher [direct]. He was sitting in a big leather chair‚ all wrapped up in that blanket … He looked over at
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Historical Cost Mean? A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when it was acquired by the company. The historical-cost method is used for assets in the United States under generally accepted accounting principles (GAAP). Cost concepts and terms 1. Cost The amount of expenditure (actual or notional) incurred on or attributable to a specified article‚ product or activity is referred to as cost. 2
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INTRODUCTION CRDi stands for Common Rail Direct Injection meaning‚ direct injection of the fuel into the cylinders of a diesel engine via a single‚ common line‚ called the common rail which is connected to all the fuel injectors. Whereas ordinary diesel direct fuel-injection systems have to build up pressure anew for each and every injection cycle‚ the new common rail (line) engines maintain constant pressure regardless of the injection sequence. This pressure
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