Activity-based Costing (ABC) An activity-based approach refines a costing system by focusing on individual activities as the fundamental cost objects. It uses the cost of these activities as the basis for assigning costs to other cost objects such as products or services. There are four levels of a cost hierarchy: 1- Output unit-level costs: costs of activities performed on each individual unit of a product or service. 2- Batch-level costs: costs of activities related to a group of
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740. 3. Establishing a Target Profit for the product Marketing department plays an important role in determining the target cost of the new product. After estimating the target selling price‚ the company has to estimate the sales volume in order to calculate the total sales revenue. From the total sales revenue‚ the desired profit‚ normally determine by using return on sales‚ is subtracted. After that the desired profit margin is determined with reference to the company’s long-term strategy
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A Discussion on Activity-Based Costing ACC-532 Graduate Paper A Discussion on Activity-Based Costing When we think of cost of accounting it is easy to come up with numerous different cost accounting methods which is because over the year’s cost accounting has developed in numerous ways to accommodate different types of situations. While every type of cost accounting is important and has its own benefit and disadvantages this paper will focus on what I believe is one of the most important
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B. C. D. Are fixed in amount. Are the same each time period. Typically do not differ between options. Are not committed. 4. A special order is: A. B. C. D. E. Typically expected. A profitable opportunity to sell a specified quantity of a firm ’s product or service. Typically unexpected. A particularly large customer order. A rush order. 5. Special orders: A. B. C. D. Are frequent. Are infrequent. Commonly represent a large part of a firm ’s overall business. Can never be profitable to a firm
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The effects of Steve Jobs and his absence from Apple‚ Inc. Marketing Research The innovator of the decade co-founder of Apple‚ Steve Jobs has been the face of success and advances that have changed not only technology but also the entire world forever. Unfortunately‚ the recent death of beloved co-founder left Apple with the question‚ will it be able to keep up its domination over the technology world even after his untimely death? With nearly
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face while working within an a specific target environment. When security professional are untrained in new areas‚ they are likely to be unprepared for what to look for and how to respond. Secondly‚ I think that security professionals can do a better job of keeping notes of anything that seem to change within the specific environment. By doing this‚ each security professional can update each other on what to look for while in a target environment. When security professionals are just experience with
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the importance of following orders is crucial. when following orders you should do so as commanded. it is important to follow orders‚ for the orders might better you and help you with the situation your in. in my situation I decided not to wear my fleece nor Gortex or gloves‚ even though I was commanded to. I decided the fact that I wasn’t cold to disobey a order which was given by the sergeant. disobeying an order can lead to many things. disobeying orders can lead to disciplinary actions or Consequences
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Just as the VCR has not been the death of the movie house‚ so too the Internet will not be the death knell of the paper greeting card industry. As a matter of fact‚ it may be just the opposite‚ reveals a recent sociological study by Dr. Barry Wellman‚ professor of Sociology at the University of Toronto‚ and Dr. Keith Hampton‚ professor of Urban Studies and Planning at Massachusetts Institute of Technology. In a two year study of a new residential Toronto suburb wired with high speed Internet access
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of rule of law‚ maintenance of peace and order assumes paramount importance. Public order is synonymous with peace‚ safety and tranquility of the community. Maintenance of public order is a core function of governance. The Indian Constitution‚ while according a pre-eminent position for the fundamental rights of citizens‚ recognizes the importance of public order‚ by providing for legislation imposing reasonable restrictions in the interest of public order. Under the Constitution of India‚ the Union
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The Order of operations Part I-Teach someone else Dear Friend‚ I’ve gotten wind of your predicament concerning things such as: The Order of Operations‚ what they are‚ and all of their facets‚ among a few other things. I believe I can help you out with this‚ and took the liberty of explaining a few things concerning the aspects of the Order of Operations in the following parts of this letter. A) What Operation Symbols Do You Know ? The Operation Symbols that are needed for a person to
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