Scenario One: Cost Club Jenny Nelson May 25‚ 2015 University of Phoenix HRM/546 Thomas Kershaw Memorandum To: Pat Kershaw‚ Human Resources Manager‚ Atlanta Region From: Jenny Nelson‚ Assistant Human Resources Manager‚ Atlanta Region Date: May 25‚ 2015 Re: Five Region Wide Human Resource Concerns Ms. Kershaw‚ This memo is in response to the recent human resource issues that have occurred in the Atlanta region. You had emailed me and asked that I respond with the following. There are
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you recommend that G.G. Toys change its existing cost system in the Chicago plant? In the Springfield plant? Why or why not? G.G. Toys should change its existing cost accounting system from traditional costing to activity-based costing (ABC) in the Chicago plant as it is allocating its entire manufacturing overhead on the basis of just one cost driver: production run direct labor cost. Since overhead at the Chicago plant is high‚ accurate cost accounting system is required. Different types of
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need 20.6 RNs‚ 7.9 LPNs‚ and 3.2 NAs each day. Furthermore‚ the observation unit will also need establish a staffing standard. For example‚ the unit could allot for 45% staffing coverage for the day shift‚ 35% for evenings‚ and 20% for nights. In this case
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Case # 4.64 Huge Company Tooling Business Unit (TBU) Choice of Cost System Huge Company ’s tooling business unit manufactures metal and carbon fiber parts for the company ’s major products. They currently use the Functional-Based Costing system or FBC. In this costing system they compute a combined labor and overhead cost per labor hour and charges each job based on the number of labor hours used. This labor-based charge is added to the materials cost to calculate the total job cost.
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Mini Cases: Cost of Capital Part A: Cost of Debt Mini Case 1: Cost of perpetual/Irredeemable debt Ashok Leyland issued Rs 100 Lakhs 12% debentures of Rs. 100 each. Calculate the cost of debt in each of the following cases. (Assume corporate tax rate being 40%). Case (a) If debentures are issued at par with no floatation cost. Case (b) If debentures are issued at par with 5% floatation cost. Case (c) If debentures are issued at 10% premium with 5% floatation cost. Case (d) If debentures are issued
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Republic of the Philippines University of Southeastern Philippines COLLEGE OF GOVERNANCE AND BUSINESS Department of Business Administration Bo. Obrero‚ Davao City CASE ANALYSIS 4 Cost Economics To Reduce Costs‚ Firms Often Look Far Afield In order to increase productivity and cut costs to better compete‚ firms often seek creative insights in industries far afield from their own. Of course‚ in a time of increased global competition‚ firms routinely scrutinize competitors’ practices
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order to completely analyze Nike and its possible place in the NorthPoint Large-Cap Fund‚ Ford needs to know Nike’s cost of capital. One of the most useful ways to measure the cost of capital is the weighted average cost of capital (WACC). Theoretically‚ the optimal capital structure in the mix of types of financing that produces the lowest WACC. WACC is calculated by multiplying the cost of each type of financing a company uses‚ be it debt or the many types of equity‚ by their respective weights. It
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ACC307 #32 1) Professional Labor Hours Indirect Costs Direct Costs Legal Support Indirect-Cost Pool Cost-Allocation Base Cost Object: Direct Labor Job for clients Direct Costs 2) 2008 budgeted direct-cost rate per hour of professional labor $104‚000 / 1600 hours = $65 per professional labor hour 3) 2008 budgeted indirect-cost rate per hour of professional labor $2‚200‚000 / (25 x 1600 hours) = $55 per professional
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statements‚ so costs affect net profit of the company. In deciding whether to lease or purchase of the machine it is necessary to learn what each option‚ and the cash flows of the parameters to select will give the highest return of investment-related cash flow. Net present value (NPV) is used to decide whether to buy or lease of machines‚ and represents the cash flow associated with each option’s spreadsheet model to help. Here is the information considered by the management of the machine. Cost of machine:
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"Acctg-320 group project 11-6 Pop’s Incorporated Variable Raw material cost Ingredient % of formula cost per liter of ingredient Carbonated Water 73.00% $0.08 $0.0584 High Fructose Corn Syrup 11.20% 0.49 0.0549 Sugar 6.30% 0.37 0.0233 Carmel Color 3.00% 1.40 0.0420 Phosphoric Acid 2.70% 0.10 0.0027 Caffeine 2.10% 0.12 0.0025 Citric Acid 1.10% 0.15
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