PREGUNTAS DE PREPARACION CASO SELIGRAM INC. ¿Cuáles son las causas para que el actual sistema (ETO) presente fallas? El sistema de contabilidad de costos actual se basa en una tasa estándar cuya base de asignación (costdriver) es la Mano de Obra directa. La empresa ha sufrido cambios en los cuales la mano de obra ha disminuido su participación en la producción; actualmente existe una mayor participaciciónde mano de obra indirecta y la empresa ha adquirido nuevos equipos para automatizar
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Naples Electronics Inc: balance Sheet for the year ending 2004 (In millions of dollars) Cash and securities $ 2.1 Accounts Payable $ 1.2 Accounts Receivable 10.1 Accruals 1.5 Inventory 2.6 Notes Payable .5 Total Current Assets $ 14.8 Total Current Liabilities 3.2 Net Fixed Assets 29.1 Long-term Debt 15.0 Preferred Stock 4.0 Common Stock 1.0 Retained Earnings 20.7 Total Assets 43.9 Total Liabilities & Equity
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Case Study Eastern Electronic‚ inc. Selecting a Program Manager The following Case study deals with a problematic situation within a company‚ named Eastern Electronic inc. Since the company developed a new BAT program‚ the need for a new Program Manager emerges. This case study will firstly illustrate the needed skills and properties the Program Manager Job requires. Afterwards‚ this paper will compare the skills and properties of the two perspective Job candidates and recommend a decision
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Seligram Case Study Presented To: Dr. Khaled Hegazy Presented By: Mona Abdallah Student ID: 131239 Question 1: What caused the existing system at ETO to fail? The existing cost system failed because of four main reasons. 1-The existing cost system is related to direct labor hour. One cost pool used for cost allocation under assumption: All product lots use direct labor and Overhead in the same proportion. 2- Cost system doesn’t match the complex business model. 3- New trends in
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Seligram‚ Inc. 1. What caused the existing system at ETO to fail? As we learned in chapter 7 initially‚”… cost systems designs were simple…“(Brewster et.al‚ p. 236). The goal of the allocation process is to assign overhead in a manner that most appropriately reflects the cause /effect relationship of incurred costs. These cost systems were based on belief that there was a high correlation between direct labor hours and units produced (Brewster et. al‚ p. 237). ETO’s current cost
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component of JIT delivery. Number of tests being done by ETO reduces because the suppliers did the testing by themselves. Second‚ there is a shift from simple inspection services to broader-based test technology. Although ETO provides engineering supports on complex parts‚ outside testing services are even cheaper‚ esp. on large lots when only elementary testing is required. Lastly‚ the existing testing equipment is getting out-dated and is unable to cope with the pace with new developments in high-technology
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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‚ General Products Division‚ Industrial Electronics‚ Inc. Industrial Electronics‚ Inc. (IE) produced a wide range of electronic equipment‚ including signal sources‚ test equipment‚ communications systems‚ and various piece parts and subassemblies such as motors‚ generators‚ and probes. Total annual sales were in excess of $8 billion
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Hanze University International business School Daniel Prieto MBA 2008/09 Operation Management: Dell 1 Introduction Dell is a technological sales company which performs their business in the whole world as is possible to see in the following diagram. With a net revenue of $61‚133‚000‚000 is the second largest computer manufacturer company in the word and the number one in United States. Dell focuses on Business to Business(B2B) and Business to Consumer(B2C) commerce to satisfy their business
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Q1) Seligram is using a single pool cost system. In the single cost pool system‚ all products consume direct labor and overhead in the same proportion. The problem with this is that some products need more direct labor while others require more automated machinery operation. Therefore‚ the proportion of direct labor used to the proportion of direct machining used for each component differs‚ while they are all being charged at the same rate. The shift in the industry from labor intensive testing
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OPERaTIONS MANAGEMENT | Crocs Inc. Operations Strategy & Supply Chain Management | A Case Study | | MM UGM AP8 Surabaya | 11/28/2010 | Alindi Palestina – 14418 Febriandita Kusuma – 14428 Nur Endah W – 14440 Rahadi Hendrastono – 14444 Santi Widyaningrum – 14448 Wahyu A.Irawan - 14450 | Daftar Isi I. LATAR BELAKANG 4 II. SEJARAH PERUSAHAAN
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