Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate - cost per unit of the allocation base used to charge overhead to products. Predetermined
Premium Costs Cost driver Cost
intellectual property theft and media piracy? How common is piracy and what are some of the reasons that some mediums are pirated more than others? What are the impacts of online piracy? In this paper we will define online media piracy‚ what laws govern intellectual properties and discuss some of the reasons that some mediums are pirated. Next‚ we will go into detail about some reports compiled on piracy and determine if they are accurate or colored. Finally‚ how does online piracy affect the consumer
Premium Copyright infringement Copyright
THE DIRECT METHOD Nowadays there are many options to learn a language; some schools have the best methods for reaching that goal but only some of them truly apply them. The possibility to learn a language involves some factors that are pointed directly to teachers. For this reason‚ different methods have been appearing through time. As it is mentioned in previous essays‚ the methods have changed for different reasons; one of them is because of the need to improve the complete skills of the student
Free Education Language education Language
What is the WACC and why is it important to estimate a firm’s cost of capital? Do you agree with Joanna Cohen’s WACC calculation? Why or why not? WACC- The weighted average cost of capital is the rate (percentage) that a company has to pay to its creditors and shareholders to finance assets. It is the “cost” of their worth. Companies raise money from many different types of securities and loans and the various required returns are what make up the cost of capital. WACC is used to decide if an investment
Premium Weighted average cost of capital Investment Arithmetic mean
make decision and it is the main reason to run a project. But how we can gain profit by running project? A proper planning is always help to reduce the risk on running project. There are a lot of tools or methods offer by project management‚ cost planning and control is a very important tool for project management. A good cost planning is because it can help on forecasting the expenses that need to spend for the project. And cost control will minimize the wastage during execution of project
Premium Costs Cost Project management
Does Temperature of Kernels Affect Popcorn Yield? Project Design Plan This experiment will attempt to determine if the temperature that popcorn kernels are stored at will affect the amount of un-popped kernels when using a hot air popcorn popper. Popcorn kernels contain moisture inside of them which‚ when heated‚ turns to steam and expands that in turn causes the kernel to explode. Popcorn.org states that loss of moisture content can cause less yield amounts when popping popcorn (popcorn.org‚ 2014)
Premium Popcorn Heat
The simplex method is used regularly on applied problem involving thousands of variables and problem constrains (Barnett‚ Ziegler‚ & Byleen‚ 2011). This was the method chosen when Wintel Technologies needed to figure out the best way to utilize time and schedule for their field engineers. With a busy schedule and being needed on several different areas in the United States‚ the simplex method was brought in to decide where and when employees should be spending their time and the company’s money.
Premium Optimization Linear programming Operations research
The most appropriate recruitment methods for shop management trainees are business college recruitment and job fair. For college recruitment‚ first‚ the salary for college students are cheap‚ it saves the cost of recruitment. Also‚ students has high learning ability and enthusiastic attitude‚ they are willing to learn‚ therefore‚ they are easier to train. Besides‚ some undergraduates and postgraduates are specialized in management in a business college‚ I. G. Boutique can recruit among qualified
Premium Recruitment Employment
Toyota Cost of Capital Case: General Methodology We used the following framework to do the calculations for all the companies. Afterwards we will discuss their implications: To estimate the cost of equity (RE) we used the following CAPM model: RE = RF + βE (RM-RF) whereby‚ Market Premium = RM – RF = 6% (Given in case) RM = Return for S & P 500 (a market return that takes into account systematic risk associated with the market place where our company is traded‚ NYSE) Risk Free Rate
Premium Investment Rate of return Capital
what she will teach and how she will teach it. He/she should be specific on the procedures that he/she will do inside the class. B. Measurable- It should give significant information. As a teacher‚ he/she should know the important information in her lesson. C. Attainable and Realistic- A good lesson plan must consist of goals that are attainable and possible to accomplish at the end of the given time. D. Time-bound- What is the time limit for a lesson? How much time do you intend to
Premium Language education Linguistics Language