WIN – WIN OUTCOME UNDER Appropriate Dispute Resolution (ADR) Prepared by: Yohannes Tesfaye Keleta ID. No. CLG/UD/0109/01 E-mail yohannestesfaye42@yahoo.com Advisor: Zelalem Debebe Submitted:- In fulfillment of the requirements for the L.L.B. Degree at the Faculty of LAW Mekele University November‚ 2013 Acknowledgement I would‚ whole heartedly‚ thank Librarians Behailu‚ Shewaye‚ Zelalem and all staff members at Addis Ababa Law
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Absorption and Variable Costing‚ Inventory Management Absorption and Variable costing are very important tools for cost accounting. Both of these costing methods allow you to see the cost of your inventory‚ in a different way. For example the absorption method allows you to assign all costs to the product‚ while variable costing allows only variable costs to be assigned to the product. Inventory management is extremely important as well because it ties into efficiency and lowering your costs
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& Service costing Service Costing Unit costing is the method of costing used when the cost units are identical. Identical cost units should have identical costs and this concept of equality of costs is the basic feature of unit costing. It may be noted that process costs‚ output costing and service costing are the sub-divisions of unit costing method. Service Costing – Nature and Problem: Service or operating cost is the cost of providing services. Service costing is the term
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comes to formulating specific questions for specific questionnaires. It is then necessary to rethink each formulation and‚ while the rules regarding the formulation of questions can offer some support or be helpful‚ they do not excuse you from reassessing their validity and effectiveness for each question. So when you are developing your questionnaire questions you should pay attention to the following “ten rules for formulating questions”. You should also note that they are not fixed‚ irrevocable
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KAIZEN COSTING FOR A RESTAURANT ABSTRACT Kaizen is a Japanese term for “continuous improvement” or “continual improvement”. A philosophy that involves making the work environment more efficient and effective. Kaizen aims to eliminate waste such as “activities that adds cost but does not add value”. It also means “to take it apart and put it back together in a better way”. This is then followed by standardization of this ‘better way’ with others‚ through standardized work. The key objectives
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Based Costing. This method has continued to help companies by keeping track of their spending and figuring out ways to improve their flaws. The purpose of this essay is to give a three hundred sixty degree knowledge of ABC. Starting from an in depth description of the method‚ how it has evolved from the past and how it has provoked other alternatives to assist it. Activity based costing is a strategy used by managers to determine where to spend money. This contrasts the traditional costing system
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000 for the units produced‚ then what would be the cost assigned to 2‚000 of units in ending inventory? If direct materials are $8.00 per unit‚ direct labor is $4.00 per unit‚ variable manufacturing overhead is $6.00 per unit‚ and fixed costs are $12‚000 for 6‚000 units produced‚ what is the total cost per unit under throughput costing? Under throughput costing‚ are product costs higher or lower than with other costing methods? Under throughput costing‚ if the sales price per unit is $20‚ direct
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“Oh… that’s interesting.” This would usually be the response whenever I told people I was spending my summer working at our County Historical Society. And although I felt they may have been using the word “interesting” in the polite‚ Midwesterner-way that’s synonymous with “different‚” to me‚ it really was interesting. Local history may fly under the radar for most people‚ however‚ it’s something I hold with great value. When I was young‚ I would spend hours buried in children’s encyclopedias‚
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Journal of Money‚ Investment and Banking ISSN 1450-288X Issue 6 (2008) © EuroJournals Publishing‚ Inc. 2008 http://www.eurojournals.com/finance.htm Costing the Banking Services: A Management Accounting Approach Jordi Carenys Professor at the Management Control Department. EADA Business School EADA‚ c/o Aragó 204‚ 08011 Barcelona‚ Spain E-mail: jcarenys@eada.edu Tel: 934 520 844; Fax: 933 237 317 Web: www.eada.edu Xavier Sales Professor at the Management Control Department. EADA Business School
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PAPER – 5 : ADVANCED MANAGEMENT ACCOUNTING QUESTIONS Marginal Costing Vs. Absorption Costing 1. During the current period‚ ABC Ltd sold 60‚000 units of product at Rs. 30 per unit. At the beginning for the period‚ there were 10‚000 units in inventory and ABC Ltd manufactured 50‚000 units during the period. The manufacturing costs and selling and administrative expenses were as follows: Total cost Rs. Beginning inventory: Direct materials Direct labour Variable factory overhead Fixed factory overhead
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