Answer#1 First Six-Months Price Variance Efficiency Variance Sales-Volumn Variance AQ*AP AQ*SP SQ*SP Static Q*SP Raw Materials 590000*3.867=2281000 79000F 590000*4=2360000 104000U 188000*3*4=2256000 144000F 200000*3*4=2400000 Direct Labor 400000*11=4400000 $- 400000*11=4400000 264000U 188000*2*11=4136000 264000F 200000*2*11=4400000 Spending Variance Efficiency Variance Never a Variance Actual Input
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General Motors with Lean Manufacturing An Introduction of GM Global Manufacturing System Operations Management Team Project Contributed by We Make A+ (sort by number): 유형근 - 2009 050 444 오슬기 - 2010 049 712 손무화 - 2010 054 149 주시건 - 2010 059 605 김학운 - 9125 620 120 Division of Business Administration‚ Hanyang Univ. ERICA Ansan‚ December 2012 Contents Part 1.Overview of General Motors 2 1.1 Why General Motors? 2 1.2 Introduction of General Motors 3 1.3 Basic Information
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the effective rate of a bond is lower than the stated rate‚ the bond sells at a discount. False 12. If a bond sold at 98 1/2‚ the market rate was: greater than the stated rate. 13. Bond issue costs are recorded as a(n): deferred charge. 14. On January 1‚ Franco Inc. issued $10‚000‚000‚ 9% bonds at 102. The journal entry to record the issuance of the bonds will include a credit to Premium on Bonds Payable for $200‚000. 15. When bonds sell between interest payment dates‚ the purchaser
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Running Head: THE T-34‚ IT’S CREATION AND IMPACT ON WW2 The T-34‚ its Creation and its Impact During the Second World War Don Nguyen Martin High School Abstract After the Winter War‚ there was an apparent need for new tanks to replace their old counterparts. The Soviets‚ under engineer Mikhail Koshkin‚ developed the T-34‚ which was used during World War two and the Cold War. It was so successful that it was used as model for future tanks. As technological might proved a determining factor during
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BUSINESS AND TRANSFER TAXATION 6th Edition (BY: VALENCIA & ROXAS) 105 SUGGESTED ANSWERS Chapter 14: OTHER PERCENTAGE TAXES CHAPTER 14 PERCENTAGE TAXES Problem 14–1 1. False – 3% of gross sales or gross receipts. 2. False – business tax. 3. False – advalorem tax. 4. False – if the business is VAT-registered or engaged in business tax-exempt transactions‚ it shall not be subject to 3% OPT. Also not all OPT rate is 3%. 5. False – Non-VAT business is not allowed to have Input VAT. 6. True
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Fayol’s 14 Principles of Management 1) Division of Work: This principle of Fayol tells us that as far as possible the whole work should be divided into different parts and each individual should be assigned only one part of the work according to his ability and taste rather than giving the whole work to one person. When we divide work then the efficiency will increase‚ such as increase in the quality of work‚ increase in the speed of production‚ decrease in the wastage of resources.
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E-MAIL: aschneider@gatech.edu OFFICE HOURS: MW‚ 11-12 BOOKS 1. Spiceland‚ J.D.‚ W. Thomas‚ & D. Herrmann‚ Financial Accounting‚ McGraw-Hill/Irwin‚ 3rd edition‚ 2014. 2. Schneider‚ A.‚ Managerial Accounting: Decision-Making for the Service and Manufacturing Sectors‚ Bridgepoint Education‚ San Diego‚ California: 2012. (Note: This is an e-book which can be accessed at the following website: https://learn.thuze.com/store/product/THUZE.BE.ACC.9781621780342. If you are asked to provide an ISBN‚ use the
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countries like China‚ India or Vietnam (Yusof‚ 2006). Since wage serves as a vital role in the economy‚ there are a number of empirical studies concerning wages in Malaysia industries. Ho and Yap (2001) investigated wage formation in the Malaysian Manufacturing industry from 1975 to 1997. They found a big positive significant relationship between wages and productivity where the increase in real wage exceeded the increase in labor productivity in the long run. Nijhar (1976) and Chan (1991) have conducted
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History Final Exam Study Guide Chapter 14 – Islam * Islam – literal meaning = submission * Five Pillars 1. Shahada – the Creed 2. Salat – Prayer – Pray 5 times daily facing Mecca 3. Sawn – Fasting – during Ramadan 4. Haji – Pilgrimage – travel to Mecca at least once in lifetime 5. Zakat – Almsgiving – giving money to religion * Allah – one true god * Haji – Pilgrimage to the holy cities of Arabia * Hijra – The “flight” of Muhammad when he had to flee
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CHAPTER 14 Corporations: Dividends‚ Retained Earnings‚ and Income Reporting ASSIGNMENT CLASSIFICATION TABLE Exercises A Problems B Problems 1‚ 2‚ 3 1‚ 2‚ 3‚ 4‚ 5‚ 6‚ 7 1A‚ 2A‚ 3A‚ 4A‚ 5A 1B‚ 2B‚ 3B‚ 4B‚ 5B 9‚ 10‚ 11‚ 12‚ 13‚ 14 4‚ 5 6‚ 8‚ 9 2A‚ 3A‚ 4A 2B‚ 3B‚ 4B Prepare and analyze a comprehensive stockholders’ equity section. 14‚ 15 6‚ 7 5‚ 6‚ 10‚ 11‚ 13‚ 15‚ 16 1A‚ 2A‚ 3A‚ 4A‚ 5A 1B‚ 2B‚ 3B‚ 4B‚ 5B 4. Describe the form and
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