Case Study: Classic Pen Company 1- Cost of production of the pens according to ABC method: INDIRECT FINGE BENEFICT INDIRECT LABOR TOTAL indirect Labor Indirect Labor Computer System Other Overhead Total overhead Quantity Overhear Rate 8‚000 20‚000 28‚000 Production Runs Setup Time Administration Run Machines 14‚000 11‚200 2‚800 8‚000 2‚000 14‚000 22‚000 11‚200 4‚800 14‚000 150 526 4 10‚000 146.67 21.29 1‚200.00 1.40 Total 28‚000 10‚000 14‚000 52‚000
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liable for injuries to the plaintiff? RULES In negligence‚ a plaintiff must prove: duty; breach duty; causation; and actual injury. Cite A person owes a heightened duty of care where children may be present. Cite ANALYSIS In Aarons v. Peterson‚ the defendant kept a hammer and nails in a toolbox on the floor of his basement. His eleven-year-old son took the hammer and a nail from the toolbox to repair a knock hockey board that he and his nine-year-old neighbor broke. When hammered‚ the
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the most frequently used‚ pen and pencil. Since pencils are better for the environment‚ are less time consuming‚ have erasers‚ and save money‚ they are the most beneficial of all writing implements. Pencils are infinitely better than the pen because they are much less time consuming. A pencil glides over the paper much more quickly‚ which affords a more rapid of execution than the pen. Rapid pencil writing is easier to read than rapidly-made pen marks‚ for the reason that
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THE CLASSIC PEN COMPANY Activity Based Costing case study Topics • About The Classic Pen Company • Issues • ABC introduction at TCPC • Managerial implications • Recommendations School of Business and Economics - Opleiding tot Registercontroller (EMFC) About • Classic Pen Company is a low cost provider of traditional BLUE and BLACK pens • High profit margins (over 20% of sales) • Cost allocated on basis of traditional cost price method • Introduction of new colors (RED and PURPLE
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Principles of Managerial Accounting 70-255-04 Classic Pen Company: Developing an ABC Model Submitted to: Peter Roth Submitted by: Jessica Bodnar 104042988 October 21st‚ 2014 Classic Pen Company are a low-cost producer of traditional blue and black pens. By adding red and purple pens they could add a 3% and 10% premium‚ respectively. Making the red and purple inks were more complicated but seemed more profitable‚ however their overall profit margins were going down
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South Park. The creators‚ Matt Stone and Trey Parker may not be recognized but the show itself is well-known. Parker and Stone have a sense of humor some might take offensive. The show is well known for making fun of gay marriage‚ religion and many other things that has caused a lot of controversy. Throughout the show‚ Parker and Stone has stretched boundaries with the television industry. Trey Parker‚ born October 19‚ 1969‚ in Conifer‚ Colorado. Parker has a love for film making and he wanted to
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Bonnie and Clyde.” -Bonnie Parker. The criminal outlaw duo Bonnie and Clyde‚ who also became known as The Barrow Gang‚ became notorious for their two year crime spree during the Great Depression and were made famous by their actions. Bonnie Parker was part of this duo and played a role in altering the image of women‚ which was already taking place during this time‚ by proving that even a woman can become a famous outlaw. Bonnie Parker was born to Henry and Emma Parker on October 1‚ 1910 in Rowena
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The Classic Pen Company A Case Analysis The Classic Pen Company – A Case for Activity Based Costing Introduction: • Low-cost producer of traditional Blue and Black ink pens • Profit margins of over 20% of sales • 5 years earlier- introduced Red Pens using same technology at 3% premium • Recently‚ introduced Purple Pens using same technology at 10% premium. Classic Pen Company – Issues facing the Management ISSUE 1 - Profitability While Red & Purple pens seem to be more profitable‚ overall
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of Computer Science of Engineering Laki Reddy Bali Reddy College of Engineering Mylavaram – 521 230. Abstract: I am now going to tell about P-ISM (“Pen-style Personal Networking Gadget Package”)‚ which is nothing but the new discovery which is under developing stage by NEC Corporation. At the 2003 ITU Telecom World exhibition held in Geneva‚ the Tokyo-based NEC Corporation displayed a conceptual $30
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Ricardo Carter Jan 16‚ 2013 SCM 371 BIC Pen: Case Study This value chain analysis of the BIC Corporation is occurring to provide individual with the knowledge of the thought process that businessman/businesswomen in the supply chain field use every day when deciding what company to purchase a certain product from. This process includes the breaking down of the company’s financial report and whether the product is eco-friendly. Financial report of any company usually includes material cost‚ manufacturing
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