under efficient operating conditions absorption costing all manufacturing costs are assigned to products: direct material‚ direct labour‚ variable and fixed manufacturing overhead acceptable quality level (AQL) the defect rate at which total quality costs are minimised account classification method (or account analysis) the process in which managers use their judgement to classify costs as fixed‚ variable or semivariable costs accounting rate of return (or simple rate of return‚ rate of return on assets
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Capital Punishment: Its Pros‚ Cons‚ and Effectiveness Within the United States I. Introduction This study looks to explore how capital punishment has had a positive or negative affect on our justice system. Some states enforce capital punishment within their state lines‚ and some do not. However‚ the states that do enforce it hardly ever do so‚ only in some rare instances. Crimes rates in the states vary with some being high and others remaining at a steady rate. Its no question that the
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Meaning of Working Capital– Orking capital refers to the part of total capital which is required for day to day working of the business. The funds are required by the business for conducting its regular operations such as purchase of raw materials of finished goods‚ payment of wages & manufacturing expenses‚ office and administrative expenses‚ selling & distribution expenses. The funds necessary for making such regular payments of business is called Working Capital therefore have been defined
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Capital Budget Project HCS/571 November 26‚ 2012 Capital Budget Project Introduction The amount of money that can be borrowed has many entities and factors that influence the capital budget of the hospital (Cleverly‚ Song‚ & Cleverly). The Allen Pavilion of NY Presbyterian Hospital (NYPH) is projecting that the purchase of an MRI machine for their facility will be a venture worth pursuing. The growth and demand of the small community of
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the last mountain gorillas that still live freely. Mountain Gorillas are an endangered species who live a peaceful life. But now‚ due to logging and hunting‚ their population is decreasing. Most of the mountain gorillas that are left‚ live in Rrowanda‚ a small country in Africa. There is a lot of work being done to try to protect these majestic creatures. These gorillas are soon going to be extinct‚ unless we stop and realize what we are doing to them. There are many reasons why mountain gorillas
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Intellectual capital-Tomorrow’s assets‚ today’s challenge Executive summary Abstract This report has the following objectives: Defining the intellectual capital; exploring how to change the tacit knowledge into intellectual knowledge; suggesting how to turn intellectual capital into revenue; highlighting the intellectual management in enterprises. With increasing emphasis on that intellectual property is the greatest asset‚ this report also investigates the ways to protect intellectual capital in company
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Capital Punishment is defined as the legal infliction of the death penalty. The death penalty is corporal punishment in its most severe form and is used instead of life long imprisonment.Putting people to death that have committed extremely terrible crimes is a practice of ancient condition‚ but it has become a very controversial issue in todays society. Capital punishment has been used for centuries‚ even the Bible contains over thirty stories or incidents about a person put to death for a crime
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Capital Investment Decision Strayer University Graduate Accounting Capstone ACC-599 September 28‚ 2013 Professor: Dr. Mary Johnson Abstract The Dodd-Frank Wall Street Reform and Consumer Protection Act‚ signed into legislation in July of 2010‚ by President Barack Obama‚ as a result of the financial crisis that began in 2008‚ which resulted in massive failure of large financial institutions‚ threatening the financial stability of the U.S.‚ as well as the global economy (Dodd‚ C.
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Capital budgeting (or investment appraisal) is the planning process used to determine whether an organization ’s long term investments such as new machinery‚ replacement machinery‚ new plants‚ new products‚ and research development projects are worth pursuing. It is budget for major capital‚ or investment‚ expenditures.[1] Many formal methods are used in capital budgeting‚ including the techniques such as * Accounting rate of return * Payback period * Net present value * Profitability
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Capital structure describes how a corporation has organized its capital—how it obtains the financial resources with which it operates its business. Businesses adopt various capital structures to meet both internal needs for capital and external requirements for returns on shareholders investments. As shown on its balance sheet‚ a company’s capitalization is constructed from three basic blocks: Long-term debt. By standard accounting definition‚ long-term debt includes obligations that are not
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