MARGINAL COSTING AS A COSTING SYSTEM Marginal Costing is a type of flexible standard costing that separates fixed costs from proportional costs in relation to the output quantity of the objects. In particular‚ Marginal Costing is a comprehensive and sophisticated method of planning and monitoring costs based on resource drivers. Selecting the resource drivers and separating the costs into fixed and proportional components ensures that cost fluctuations caused by changes in operating levels‚ as
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What Age is Appropriate for Dating? Young people always have conflicts with their parents about quite a delicate problem of dating. Evidently‚ parents always treat their children as small kids who do not have experience and knowledge about the world around and when the question about dating is provoked‚ a conflict is inevitable. Parents do not believe or refuse to believe that their child has feelings and is responsible for his own life. The problem of dating is extremely stressing for the parents
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I was not familiar with “developmentally appropriate practice” prior to reading Developmentally Appropriate Practice in Early Childhood Programs. The book reaffirms my belief that teachers need to know their students and empower them to reach goals that are both challenging and achievable. Teachers and parents want their children to be successful‚ so understanding the importance of DAP helps in developing a teacher/parent partnership that is sustainable. One of the founding principles of
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5.1.11 Appropriate Use of Consultants Sometimes‚ inadequate use of either internal or external consultants can cause failure of ERP system. In order to be sure that ERP system would be implemented successfully‚ organizations should use experts who are trained in ERP implementation methods and have the requisite experience in applying these methodologies (Anand & Maleki‚ 2008). Due to the complexity of ERP implementation project‚ the appropriate use of external consultants with application and installation
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Bibliography: Battaile‚ Kim. "AIU Online: The Marketing Scene." AIU Online: The Marketing Scene. N.p.‚ n.d. Web. 17 Mar. 2013. . "Chick fil A Eat Mor Chikin Except on Sunday - YouTube." YouTube. N.p.‚ n.d. Web. 17 Mar. 2013. . Perreault‚ W.‚ Cannon‚ J.‚ & McCarthy‚ E. (2012). Essentials of marketing: a marketing strategy planning approach (13th ed.). New York‚ NY: McGraw-Hill/Irwin.
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Activity Based Costing Accounting 2020 Professor Richard McDermot Traditional Costing Systems • Product Costs – Direct labor – Direct materials – Factory Overhead • Period Costs – Administrative expense – Sales expense Appear on the income statement when goods are sold‚ prior to that time they are stored on the balance sheet as inventory. Appear on the income statement in the period incurred. Traditional Costing Systems • Product Costs – Direct labor – Direct materials – Factory Overhead •
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1. Which of the following would most likely cause equilibrium quantity and price of x to rise? (a) a fall in income when the income elasticity of demand for x is positive Wrong. This will cause a drop in demand and thus a fall in quantity. (b) a fall in the price of complementary product y Correct. A fall in a complementary product will cause a rise in demand for that product “y” and thus a rise in demand of product “x” (see graph). (c) a fall in the price of substitute product Z Wrong
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Advantages and disadvantages of variable costing Many managers use variable costing for internal reporting and decision making since it has number of advantages (Myers par. 1). First‚ on variable costing reports costs are organized by behavior which makes it easier to understand. Also‚ variable costing statements facilitate cost volume profit (CVP) analysis because it separates cost behavior by fixed and variable. Under variable costing‚ changes in inventory or production do not affect the
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Consider the following: 1. Do you think B&L should outsource the bracket? Why or why not? 2. What do you think of the quote from Mayes? How would you respond? What information would you request? 3. What would you say to the plant manager? 4. Is the cost savings sufficient enough to move the business to Mayes? 5. Can Brian Wilson use the EOQ formula here to establish the lot size? Do all of the EOQ assumptions hold here? Assume that you were in the position of Brian Wilson: A. What would be your
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