The Legislative Branch United States Congress bicameral legislature House of Representatives 435 members 2 year terms smaller constituencies(Congressional districts) apportionment see pg. 239 redistricting Baker v. Carr – Supreme Court decides conflicts Wesberry v. Sanders: one person‚ one vote principle roughly 700‚000 in each district gerrymandering- REDREW THE LINES TO support etiher party. Its lines to make
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windows approach. Cost Engineering. 45 (9)‚ 18–22. Hegazy‚ T.M.‚ Zhang‚ K.‚ 2005. Daily windows delay analysis. Journal of Construction Engineering and Management. 131 (5)‚ 505–512. Ibbs‚ W.‚ Nguyen‚ L.D.‚ Simonian‚ L.‚ 2010. Concurrent Delays and Apportionment of Damages. Journal of Construction Engineering and Management. 137 (2)‚ 119–126. Kao‚ C.K.‚ Yang‚ J.B.‚ 2009. Comparison of windows-based delay analysis methods. International Journal of Project Management. 27 (4)‚ 408–418. Kim‚ Y.‚ Kim‚ K.‚ Shin
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CHAPTER 3 Product Costing and Cost Accumulation in a Batch Production Environment ANSWERS TO REVIEW QUESTIONS 3-1 (a) Use in financial accounting: In financial accounting‚ product costs are needed to determine the value of inventory on the balance sheet and to compute the cost-of-goods-sold expense on the income statement. b) Use in managerial accounting: In managerial accounting‚ product costs are needed for planning‚ for cost control‚ and for decision making. c) Use in cost
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JOB COSTING JOB COSTING Cost object is a unit or multiple units of a distinct product or service called a job. Product or service is A single unit such as: 1.Specialised machine done at Hitachi. 2.A construction project managed by L & T. 3.Advertising campaign produced by Saatchi and Saatchi. Multiple identical unit such as: 1.Agni missile for Ministry of Defense manufactured by HAL. JOB COSTING SERVICE SECTOR JOB COSTING MERCHANDISING SECTOR - Audit engagements done - Special promotion of
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Activity based Overhead calculation | SCN scn.sap.com › … › SAP ERP Financials - Controlling Last updated: Apr 02‚ 2012 · 3 posts · First post: Apr 02‚ 2012 As per my knowledge‚ Activity based costing is nothing but creating additional activity types for Overhead costs also without including them in Costing sheet. . Pre-determined overhead rate - Wikipedia‚ the free ... en.wikipedia.org/wiki/Pre-determined_overhead_rate A pre-determined overhead rate is the rate used
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Masters in Business Administration MBA 06a Managerial Accounting Report on Factory Overhead: Actual‚ Planned and Applied Submitted to: Engr. Marlon Tanilon Submitted by: Hazel R. Tanilon 04 February 2012 Factory Overhead • Defined as indirect material‚ indirect labor and other that cannot be conveniently identified with or charged directly to specific jobs
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SYSTEM USED AT JDCW Strengths Very Simple allocation‚ based on direct labor & direct machine hours Satisfactory at aggregate level‚ due to high volume of products Period overheads & Product overheads is taken care ACTS ( actual cycle time standard) rate was good due to more number of automated machines Less Computing effort Overhead rates were reassessed and re-established each year Costing was based on normal volumes‚ wherein sharp swings were smoothed out by adopting “through the business cycle”
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for ketchup. c. Heinz for ketchup. d. Caterer for a wedding reception. d. Caterer for a wedding reception. e. Builder of commercial fishing vessels. e. Builder of commercial fishing vessels. Job-Order Costing Manufacturing Manufacturing overhead (OH) overhead (OH) Applied to each Applied to each job using a job using a predetermined predetermined rate rate Direct Direct material material Tra ced dire to e ctly ach job The Job The Job Direct Direct labor labor y ectl dir d b ac e Tr h
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CHAPTER 8: FLEXIBLE BUDGETS‚ VARIANCES‚ AND MANAGEMENT CONTROL: II TRUE/FALSE 1. Overhead costs are a major part of costs for most companies – more than 50% of all costs for some companies. Answer: True Difficulty: 1 Objective: 1 2. At the start of the budget period‚ management will have made most decisions regarding the level of variable costs to be incurred. Answer: False Difficulty: 1 Objective: 1 At the start of the budget period‚ management will have made most decisions
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$23‚000 = $62‚000 | (1) | 4. | The following costs were incurred in September: Conversion costs during the month totaled: | $50‚000 | | $59‚000 | | $137‚000 | | $67‚000 | Conversion cost = Direct labor + Manufacturing overhead = $29‚000 + $21‚000 = $50‚000 | (1) | 5. | Which of the following statements regarding fixed costs is incorrect? | Expressing fixed costs on a per unit basis usually is the best approach for decision making. | | Fixed costs expressed
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