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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There are a number of benefits associated with life cycle costing. (a) The life cycle concept results in earlier actions to generate revenue or to lower costs than otherwise might be considered. (b) Better decisions should follow from a more accurate and realistic assessment of revenues and costs‚ at least within a particular life cycle stage. (c) Life cycle thinking can promote long-term rewarding in contrast to short-term profitability rewarding. (d) The life cycle concept helps managers
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Poole is the owner of Tri-Plan Electronics. One day‚ he wakes up in a hospital to find out that he lost his hand during a squib accident. What is worse is that he is told by the doctors that he is a human-appearing organic robot‚ something called an Electric Ant. Then he learns from a futuristic computer that his subjective reality is being fed from micro-punched reality tape in his chest cavity. He conducts experiments on himself‚ first by glazing over a couple of holes and then punching new holes to
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Module details |Module leader | | |Department |Information Systems and Computing | |Credits |15 | |Other staff |
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MARGINAL AND ABSORPTION COSTING Marginal costing is a technique in which production units are valued at marginal cost of production and fixed costs are written off as period costs. It follows that‚ stocks are valued using only the variable cost of production whereas fixed costs are treated as relating to the period and must be taken off in total. Management accounting is based on marginal costing. TERMINOLOGY USED. Gross contribution: Is the difference between sales value and variable costs
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Object oriented system development is an approach to system design in which the development process of the entire system is decomposed into smaller independent stages called objects. It is considered to be a partial lifecycle. Each object and its attributes are abstract entities and is characterized by its functionality. Using the functionality of objects they can further be grouped in classes. Object oriented system development is characterized by reusability of components i.e. Objects that
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People-oriented leadership (relations-oriented leadership) People-oriented leadership puts the followers first‚ the leader focuses on organizing‚ supporting and develop the followers in their team. Leader and followers share decision-making.( http://www.vectorstudy.com/management_topics/types_of_leadership.htm) This style always encourages good team spirit and creativity in cooperation. Leaders treat the followers equally. They are often very friendly and kind. They focus on everyone’s welfare
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Chapter 1 kin 4315 1.The dynamic systems theory of motor control is able to account for the four characteristics of human movement through the process of: none of the above 2. The reflex theory of motor control cannot account for which characteristic of human movement uniqueness 3. Open-loop motor control relies on sensory feedback to guide the completion of the movement. False 4. One weakness of the reflex theory of motor control is that: it cannot explain how humans can perform unique
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A DC motor is a mechanically commutated electric motor powered from direct current (DC). The stator is stationary in space by definition and therefore so is its current. The current in the rotor is switched by the commutator to also be stationary in space. This is how the relative angle between the stator and rotor magnetic flux is maintained near 90 degrees‚ which generates the maximum torque. DC motors have a rotating armature winding but non-rotating armature magnetic field and a static field
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GENERAL ELECTRIC STREAM 1 – COURSE WORK GROUP -‐ 11 AHMED AHMED ETTEFAGH TAHSIN MASHAT MOAZ QING SHAN ZHENG DANYI UNIVERSITÁ DELLA SVIZZERA ITALIANA‚ LUGANO – CORPORATE STRATEGY 2012/2013 Corporate strategy Table of Content 1. Introduction to the General Electric Company 2. History
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