Week Two Read Me First MANAGERIAL BUDGETING Introduction This week covers the various cost descriptors such as fixed‚ variable‚ direct‚ indirect and the budget cycle. We will discuss applying cost-benefit analysis to an organizational situation and how it is used at different levels of public budgeting‚ governmental‚ and non-profit accounting. We will discuss line item budgeting‚ program budgeting‚ and performance budgeting This Week in Relation to the Course In the first week we
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The Commission of Higher Education has published the Memorandum Order number 14 series of 2009 which focuses on the new policies and to make new standards for the course Bachelor of Science in Nursing (BSN). The new CHED order has emphasized that the BSN course should be competence-based and community-oriented. It is a pre-requisite that nursing graduates must not only obtain such degree‚ but must be competent in various fields. The nurse must be competent in the following Key Areas of Responsibility
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Benedictine University Managerial Economics Individual Work-1 Unit Tutor: Char Lee Racine Student name：Gu Haizhen (Vivian) Date of issue: September 6‚ 2010 Date of submission: September 13‚ 2010 Contents I. 3 II. 4 III. 7 VI. 9 Technical problems I. During a year of operation‚ a firm collects $175‚000 in revenue and spends $80‚000 on raw materials‚ labor expense‚ utilities‚ and rent. The owners of the
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6 The role of standard costing and variance analysis in management accounting and a critically discussion of the value and limitations of variance analysis as a means of identifying key areas which have contributed to the overall profit figure. 6 3‚ The advantages and disadvantages of introducing an Activity Based Costing system to replace the current Absorption Costing system. 8 Conclusion 12 Reference lists 13 Bibliography 14 Introduction Manac plc is a large‚ fictitious company which
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The Brain and Cranial Nerves Chapter 14 Notes 14.1 Brain Organization‚ Protection‚ and Blood Supply * brain: a portion of the CNS made of neurons and neuroglia * control center for registering sensations and correlating them together and with stored information to make decisions and take action * center for intellect‚ emotions‚ behavior and memory * neural tube: brain and spinal cord develop from the ectodermal tube * anterior part expands * inner
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Chapter 16 starts with the narrator and Chris begins their trek into the mountains. The difficult route reminds the narrator of the philosophical terrain Phaedrus trekked in search of Quality. On this mental journey‚ Phaedrus becomes frustrated at his inability to define Quality so he turns to a non-metaphysical explanation that revolves around his teachings. Ultimately‚ Phaedrus realizes that the institutional setting of the university promotes grade-motivated “mules” that were taught to simply
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The Impact of the Silk Road • The Silk Road at first caused many pastoral groups to form. Eventually‚ rich families did settleand build large establishments. • The Silk Road allowed the spread of religions ( see chart above ) such as Nestorian Christianity‚Manichaeism‚ Zoroastrianism‚ and Buddhism. • The stirrup spread though out the Silk Road. It allowed riders to be much more stable and thuscaused military innovation. i.e. the superiority of the Tang calvary in China. The Indian Ocean
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States became independent in the year 1776‚ the fireworks were used for Independence Day Celebration in the US only on the 4th of July 1777. Facts about Fireworks Display of 4th July The fireworks used on 4th July are largely imported from China. Did you know‚ in 2011 Americans imported fireworks worth $233 million from China? Do you know that the sight of fireworks on July 4th rouses the feeling of patriotism among the Americans? John Adam’s the second President of America‚ and the first Vice-president
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can this statement relateto accounting? A syntactic theory is one that is capable of testing on the basis that it is valid in terms of itslogical consistency. Thus the calculation of accounting profit and determination of assetvaluation can be valid in relation to their conformity with rules prescribing the measurementof accounting profit and asset valuations. This can be described as sterile as it does notnecessarily relate to the real world. Historical cost accounting has been represented as being purely
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Managerial Perspective ACC/561 February 10‚ 2014 Seth Jardine Activity-Based Overhead Rate R&D activities fall into four pools. The four activity pools are market analysis‚ product design‚ product development‚ and prototype testing. The annual costs are $1‚050‚000 for market analysis‚ $2‚350‚000 for product design‚ $3‚600‚000 for product development‚ and $1‚400‚000 for prototype testing. The total estimated drivers for each activity are 15
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