CHAPTER 7: ACTIVITY-BASED COSTING AND ACTIVITY-BASED MANAGEMENT Preston Piston manufactures two types of electric sleeping bags- Luxury and Exclusive- and applies manufacturing overhead to all units at the rate of $80 per machine hour. Production information follows: Luxury Exclusive Direct material $35 $60 Direct Labour $20 $20 Budgeted volume (units) 8‚000 15‚000 The management accountant has determined that the firm’s overhead can be identified with three activities: manufacturing
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Ravinder Gahlout(12P098) Srinivasan Ramesh(12P108) Vipul Garg(12P118) Submitted By: 2012 Table of Contents Introduction 3 ASIC Division - Cost Pools 4 Cost accounting system at ASIC: 5 Internal and external customer: 6 Situation at ASIC division (as on March 1996) 7 Western Digital Proposal 7 Capacity Analysis 8 Diferential Manufacturing Cost Budget 10 Introduction Sub Micron Devices started its operations in mind 1980s. The company was located in Phoenix‚ Arizona‚ and had 400 employees
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A Project Stage-I On HOTEL MANAGEMENT Submitted in partial fulfillment for award of the degree of Bachelor of Technology In Electronics And Communication Guide: Submitted By: Er. Jaishree Tanwar ASSISTANT Shephali Gupta (09ECHEC050) PROFESSOR
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selecting strategies that yield a long-term competitive advantage. 2. Depreciation is an allocation of a sunk cost. This cost is a past cost and will never differ across alternatives. 3. The salary of the supervisor of an assembly line with excess capacity is an example of an irrelevant future cost for an accept-or-reject decision. 4. Past costs can be used to help predict future costs. 5. Yes. Suppose‚ for example‚ that sufficient materials are on hand for producing a part for two years.
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1. Describe a moment in your life when you took on a great challenge. What was the outcome? It was a rainy and windy day In Valladolid‚ where the Spanish Rugby Championship was being held. Thirty teams had managed to enter the tournament; the Spanish crème de la crème (including little ol’ me)‚ but now only eight remained. The other seven had withered away like leaves on an autumn wind. The other team seemed ready; an orgy of feelings flooded the pitch: fear‚ excitement‚ and anxiety… Our team
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Book Critique of the Schindler’s List by Thomas Keneally The Schindler’s List‚ written by Thomas Keneally‚ is about the true story of Oskar Schindler. Schindler was a Czech-born southern German industrialist who risked his life to save over 1‚100 of his Jewish factory workers‚ called the Schindlerjuden‚ from the death camps ran by the Nazis. Keneally’s novel was a documentary based on the accounts and stories of the Schindlerjuden‚ Schindler himself‚ and other witnesses. Keneally recounts the
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Alphabetical List of Countries Name | Constitutional form | Head of state | Basis of executive legitimacy | Afghanistan | Republic | Executive | Presidency is independent of legislature | Albania | Republic | Ceremonial | Ministry is subject to parliamentary confidence | Algeria | Republic | Executive | Presidency independent of legislature; ministry subject to parliamentary confidence | Andorra | Constitutional monarchy | Ceremonial | Ministry is subject to parliamentary confidence
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Republic of the Philippines Don Honorio Ventura Technological State University Bacolor‚ Pampanga Computerize voter’s list for Precinct no. of Barangay San Miguel Betis In Partial Fulfillment Of the Requirements for the Degree Bachelor of Science in Information Technology By David‚ Randy F. Magtoto‚ Kenneth G. Pangan‚ Willie V. TABLE OF CONTENTS TITLE PAGE ……………………………………………………. i CHAPTER THE PROBLEM AND ITS SETTINGS…………………………….............1 Introduction …….………………………………………………
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Name: Class: Cost Accounting Date: 02.12.2012 Quiz 5 1) Absorption costing: A) expenses marketing costs as cost of goods sold B) treats direct manufacturing costs as a period cost C) includes fixed manufacturing overhead as an inventoriable cost D) is required for internal reports to managers 2) Variable costing: A) expenses administrative costs as cost of goods sold B) treats direct manufacturing costs as a product cost C) includes fixed manufacturing overhead as an inventoriable
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WHAT ARE COSTS AND PROFITS? HUNGRY HELEN’S COOKIE FACTORY • Helen‚ the owner of the cookie factory‚ buys flour‚ sugar‚ flavorings‚ and other cookie ingredients. • She also buys the mixers and the ovens and hires workers to run the equipment. • She then sells the resulting cookies to consumers. 2 TOTAL REVENUE‚ TOTAL COST‚ AND PROFIT • The amount that Helen receives for the sale of its output (cookies) is its total revenue. • The amount that the firm pays to buy inputs (flour‚ sugar‚ workers
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