1- Describe the existing cost system and explain why it failed The current cost system is based on two components: a direct and indirect cost measurement. There are only two types of cost: direct labor and burden. Burden is grouped into a single cost pool and represents the cost of both testing rooms‚ engineering burden costs (software and tooling development)‚ plus the administrative costs of the division. Burden was then calculated for each lot‚ with a burden rate of 145% The lot’s total
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ETO Case Study Analysis Seligram Incorporation‚ Electric Testing Operations (ETO) previously measured two components of cost: direct labor and manufacturing overhead. The existing cost system is very simple. Burden was grouped into a single cost pool that was combined with each of the testing rooms as well as the engineering burden costs related to software and tooling development and the administrating costs of the department. The total burden costs was then divided by the sum of testing and
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Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate - cost per unit of the allocation base used to charge overhead to products. Predetermined
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Working Women in Family and its Positive & Negative Sides Dreams Islam Md. Aminul 07-09452-3 Hasan Jahid 08-10778-1 Muntaha‚ Sidratul 07-08972-2 Bhuiyan md.Jobayer uddin 08-10130-1 American International University- Bangladesh 15th December‚ 2009 Acknowledgements This is our humble attempt to present gratitude in writing this “Report.” We have truly drowned upon our own experience as a student of B.B.A. We have also received help from
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MANAGEMENT: Question1 Does the firm use strategic management concepts? Yes‚ the management uses strategic management concept to gain the profit which is the ultimate goal of every company‚ survival in the industry and to get and sustain competitive edge. Question2 Are the company objectives and goals are measurable and well communicated? Yes‚ the company goals and objectives are measurable in terms of numbers and achievement the company planned to get e.g the company wants 34% market share
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Service quality is becoming an important part in hotel industry. Thus‚ it is significant to measure and find effectiveness of service quality based on customers’ satisfaction.The paper is a brief analysis of service gap in Sheraton Macao Hotel. According to the questionnaires and investigation‚ we hope to find out the customers’ satisfaction in Sheraton Macao hotel and whether Sheraton Macao Hotel can satisfy her customers. Key words: Sheraton Macao Hotel‚ customers’ satisfaction. 1. Introduction
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an original equipment manufacturer (OEM) with Windows Server 2012 installed‚ the factory runs a program called Sysprep.exe that prepares the server for distribution by erasing all the user-specific information on the system.| Completion time Question1 | Why must you set the time zone to Eastern time‚ even if that is not where you are currently located? The only reason I can think of is that the serve itself is in the eastern time zone.| * 29.Log on to the system using the Administrator account
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rooms as well as other costs such as admin were grouped into a single cost pool and then divided by the total labor dollars. This resulted to a single burden rate of 145% of direct labor dollars (cost driver). This method is not appropriate for Seligram because the information on the case present that direct labor hours and machine hours vary by product line and activity. In addition‚ the burden cost of the main and test room also significantly vary. Therefore‚ using a single burden rate does
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countries threatening to ban the use of the BlackBerry Messenger include Algeria ‚ Indonesia ‚ India ‚ Pakistan and Saudi Arabia . Stages of decision process of buyers:: Stages of decision process of buyers: Question1: Need recognition and problem awareness : : Question1: Need recognition and problem awareness : A push mail device is considered a need for people specially business people who believe it is going to create competitive advantage for their businesses . security and privacy
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and expensed (Income Statement) when goods are sold SG&A (Selling‚ General & Administrative) are periodical costs ( expensed as incurred directly in the Income Statement Economic Value: ROCE – WACC (ROCE = Return on Capital Employed) 2. Seligram Case and Anagene Case - Effective cost systems Classical cost systems: Overhead allocated based on DL$ Products that absorb many machine-hours are undercosted; vice-versa for labor-intensive products If the total overhead is allocated to
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