CHAPTER Cost Classifications DISTINCTION BETWEEN DIRECT AND INDIRECT COSTS Direct costs can be specifically associated with a particular unit or department or patient. The critical distinction for the manager is that the cost is directly attributable. Whatever the manager is responsible for—that is‚ the unit‚ the department‚ or the patient—is known as a cost object. The somewhat vague definition of a cost object is any unit for which a separate cost measurement is desired. It might
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Case 23-2: Industrial Electronics Inc. Issue: Evaluate the proposed bonus system. Background: “My division had another great year last year. We all worked hard‚ and the results were there. But again we got no reward for our hard work. It’s very frustrating.” Division Manager. KSF • Innovation. • Good cost control due to price competition. Internal Environment • Industrial Electronics Inc. sells a wide range of electronic equipment. (Like EVERY other case!!!) • $8 Billion in sales
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Brian Hamilton Case Study - Chapter 7 Apple‚ Google‚ and Microsoft Battle for your Internet Experience Apple‚ Google‚ and Microsoft all battle to be people’s number one destination for Internet needs with mobile devices. Each of these companies want to control your Internet experience to the point that if they win the battle‚ their prize is a $400 billion e-commerce marketplace by 2015. Each company has its dominant strengths right now. Microsoft is still the dominant force for operating systems
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Chapter 3: Cell Structure Notes The cell is the basic unit of biologic organization of the human body Protoplasm: an aqueous colloidal solution of carbohydrates‚ proteins‚ lipids‚ nucleic acids‚ and inorganic salts surrounded by a limiting cell membrane Cells in our respiratory tract produce mucus to trap dust and microorganisms that get past the hairs in our nose then move the material to our throat to be swallowed and passed out through the digestive system The most prominent structure in the
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CHAPTER 1 INTRODUCTION: Computer technology has been widely used in different fields‚ nowadays; computer is the main system that is being used from large and wide scale manufacturing up to small scale industries. The defining feature of modern computers which distinguishes them from all other machines is that they can be programmed. That is to say that some type of instructions (the program) can be given to the computer and it will process them. While some computers may have strange concepts
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Health information technology‚ especially electronic health records‚ has the potential to improve the efficiency and effectiveness of health care providers. (Jha‚ DesRoches‚ Campbell‚ Donelan‚ Rao‚ Ferris‚ & Blumenthal 2009‚ page. 1629). According to Jha et.al ( 2009)‚ A survey determining the functionality of the Electronic Health Records was done in acute care hospitals members of the American Hospital Association so using the definition of electronic health records the proportion of hospitals
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Situation Analysis LG Electronics will be creating and promoting a new product called the DigiCase. Overall‚ 84% of U.S. households own a computer‚ and 73% of U.S. households have a computer with a broadband connection to the internet (aka a laptop). Despite the rising popularity of smartphones and other mobile devices to access the internet‚ relatively few people rely exclusively on these devices for access to the internet‚ less than 6 million households. Most of the time buying and owning a laptop
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Chapter 3— Rooms Division Operations Functions and Departments of a Hotel The primary function of a hotel is to provide lodging accommodations A hotel is comprised of several businesses of revenue centers Hotels exist to provide service and to generate a profit for the owners Management Structure Management structure differs among larger‚ midscale and smaller properties Someone must be responsible for each of the key result areas that make the operation successful -Ex: a small
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Mill: Utilitarianism‚ Chapters 1-3 In chapter number one titled “General Remarks” Mill starts off by talking about what is to be seen as morally right and morally wrong things‚ yet no one has a complete understanding for what is actually morally right and wrong. He then talks about “Moral Faculty” and two different views or opinions on the subject. Mill states in his text that “Our moral faculty‚ according to all those of its interpreters who are entitled to the name of thinkers‚ supplies us
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Chapter 1 #1 The stages involved in the supply chain of a can of soda from a convenience in the typical situation would be the supplier‚ manufacturers‚ wholesaler‚ retailer (the convenience store) and the consumer. The supplier supplies the manufacturer with the raw materials involved in producing the cans of pop (aluminum‚ syrup‚ etc.). Once produced‚ the manufacturer sends bulk shipments of the product to the wholesaler‚ who sends shipments to the retailer. The flows between each of the stages
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