"Favorable and unfavorable variances" Essays and Research Papers

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    cost accounting

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    6&7 – Variance analysis Variance analysis: Reason for variance: 1.Price/rate/spending variances: Standard is out of date; Standard set without due care; Efficient or inefficient buying (e.g.‚ discounts); Buying different quality material from standard; Buying materials from a non‑usual source due to urgency; Utilising different labour from standard; Price changes due to economic conditions; scarcity of supplies; Choosing to incur additional discretionary fixed costs; More (or less) overtime hours

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    Decision Making Tools

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    P A R T I V QUANTITATIVE MODULES Quantitative Module Decision-Making Tools A Module Outline THE DECISION PROCESS IN OPERATIONS FUNDAMENTALS OF DECISION MAKING DECISION TABLES TYPES OF DECISION-MAKING ENVIRONMENTS Decision Making Under Uncertainty Decision Making Under Risk Decision Making Under Certainty Expected Value of Perfect Information (EVPI) DECISION TREES A More Complex Decision Tree Using Decision Trees in Ethical Decision Making SUMMARY KEY TERMS USING SOFTWARE FOR DECISION

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    CONFIDENTIAL CS/SEPT 2014/QMT339 UNIVERSITI TEKNOLOGI MARA FINAL LAB TEST COURSE : SPREADSHEET MODELING AND DECISION ANALYSIS COURSE CODE : QMT339 EXAMINATION : SEPTEMBER 2014 TIME : 3 HOURS NAME : ____________________________________________________________ GROUP : ____________________ STUDENT ID LECTURER : ____________________________________________________________ : _________________________ INSTRUCTIONS TO CANDIDATES 1. 2. This question paper consists of two part: PART

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    Blake Electronics case

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    research agency? b. If survey is warranted‚ should he employ MAI or I&K? c. Should the new product line be introduced? MAI’s proposal directly gives Steve the conditional probabilities he needs (e.g.‚ probability of a successful venture given a favorable survey). Although the information from Iverstine and Kinard (I&K) is different‚ we can easily use Bayes’ theorem to on I&K information to compute the revised probabilities (see file P8-Blake.XLS‚ sheet Posterior ). As such‚ does not need any

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    Management Control Systems Case 4-1 Vershire Company The case 4-1 deals with the control system‚ budgeting process and performance measurement of Vershire Company‚ a large business in the metal can industry. Vershire experienced a strong pressure as they have to meet the customers` expectations about quality‚ customer service and prices because otherwise they will take another supplier. This situation leads to a very high demand for efficiency and effectiveness and therefore a good planning and

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    Managerial Accounting

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    Managerial Accounting (MA) บัญชีบริหาร เป็นการจัดทำและนำเสนอข้อมูลและสารสนเทศทางการเงินที่เป็นอยู่ใ นปัจจุบันแก่ผู้บริหารและพนักงานภายในองค์กร ความสำคัญของบัญชีบริหาร MA เป็นเครื่องมือหนึ่งที่สำคัญในการบริหาร เนื่องจากเป็นสิ่งที่มีบทบาทในการสนับสนุนหน้าที่หลักของการบริ หารทั้ง 4 ที่มีวัตถุประสงค์เพื่อบรรลุเป้าหมายขององค์กร โดยช่วยปรับลักษณะเชิงพรรณนาของกลยุทธ์ให้อยู่ในรูปเชิงปริมาณท ี่สามารถปฏิบัติงานได้จริง หน้าที่หลักของการบริหารองค์กร กระบวนการของ MA บทบาทของ MA ที่ช่วยสนับสนุนหน้าที่

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    Evolution Lab Write-Up

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    Evolution Lab A. 1. a. The default value of 20 cm of rainfall is relatively low compared the range that the island may receive‚ which is anywhere between 0 cm to 100 cm. b. From an average of 20 cm of rainfall I would expect more hard seeds to be produced. 2. a. The beak size of 12 mm is relatively shallow compared to the available range from 10 mm to 30 mm. b. The shallow beak size of 12 mm is not suited for the hard seeds that are available because of the low rainfall of 20 cm.

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    an increase in the net income (Edmonds‚ et al.‚ 2011‚ p.352). Q.15. Yes‚ because the unfavorable means that she is spending more than expect which also means a need to investigate the unfavorable (Edmonds‚ et al.‚ 2011‚ p.352). Q.19. If John’s budget is 30‚000 for a 1‚000 labor hours to be spend during the course of a month but the actual cost of 1‚000 hours of labor was 35‚000 the direct labor rate variance is 5‚000 (30‚000- 35‚000) Chapter 9 Q.1. That someone doesn’t understand budget or no

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    Problem 5-9

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    Problems Page 1 of 10 Taxation of Business Entities‚ 2012‚ eBook 3/e Content Chapter5: Corporate Operations Problems 44. (LO1) LNS corporation reports book income of $2‚000‚000. Included in the $2‚000‚000 is $15‚000 of taxexempt interest income. LNS reports $1‚345‚000 in ordinary and necessary business expenses. What is LNS corporation ’s taxable income for the year? 45. (LO1) ATW corporation currently uses the FIFO method of accounting for its inventory for book and tax purposes

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    True Earth Case Study

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    Contents 1. EXECUTIVE SUMMARY 1 2. INTRODUCTION 2 2.1 MARKET RESEARCH TERMINOLOGY DEFINITION 2 2.2 IMPORTANCE OF MARKET RESEARCH 2 2.3 TRUEARTH PROFILE 3 3. MARKET OPPORTUNITY 3 4.PRODUCT DEVELOPNMENT 5 5. FORECASTING PIZZA SALES 6 5.1. STEP 1/ESTIMATE THE TRIAL VOLUME 6 5.2: STEP 2/ESTIMATE THE REPEAT PURCHASE VOLUME 7 5.3: STEP 3/ESTIMATE THE TOTAL PURCHASE VOLUME 8 6. CONSUMERS’ VIEW OF REFRIGERATED PIZZA COMPARED TO OTHER SUBSTITUTES 9 6.1 IMPACT OF TRUEARTH PIZZA ON OTHER CHOICES

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