Examples of the problems- Siemens Electric Motor Works • 1970’s 200 types of standard motor • 230‚000 motors made per year • Competition from E. Europe - couldn’t compete • Changed strategy to make more expensive customized motors • After 2 years still losses and clear that costs were wrong • Action taken to study cost behaviors of EMW Results of study: 2 new costs pools and remainder of overhead costs in single cost pool New cost pools and allocation:
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ELECTRIC MOTOR CONTROLS Once the proper motor is selected‚ understanding the many various control devices available and their uses and limitations becomes an important part related to reliable operation and protection of the motor and the personnel using the motor. Motor Control Topics There are four major motor control topics or categories to consider. Each of these has several subcategories and sometimes the subcategories overlap to some extent. Certain pieces of motor control equipment can accomplish
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Costing Methods Paper Nikkei Crowder Acc/561 Ena Wu January 30‚ 2012 Costing Methods Paper Former Steelers’ running back Franco Harris created Super Bakery Inc.‚ in 1990. “Super Bakery is a virtual corporation‚ in which only the core‚ strategic functions of the business are performed inside the company. The remaining activities—selling‚ manufacturing‚ warehousing‚ and shipping—are outsourced to a network of external companies”. When management suspected that the established
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their speed. 6. To make the circuit “cold”‚ what do you need to do? WHY? Turn the resistance up and the voltage down. It completely stops the flow of electrons through the battery. Which means the battery is not able to work because there is no electric current being created. 7. Describe the relationship between voltage and
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CheckPoint: Object-Oriented Data and Processes Identify a task you perform regularly‚ such as cooking‚ mowing the lawn‚ or driving a car. Write a short‚ structured design (pseudocode only) that accomplishes this task. Think about this task in an object-oriented way‚ and identify the objects involved in the task. Identify how you can encapsulate the data and processes you identified into an object-oriented design. Describe the architectural differences between the object-oriented and structured
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Reader-Oriented Criticism This essay will summarize what Reader-Oriented Criticism actually is and how it plays a role with in Friday Night Lights. First of all‚ Reader-Oriented Criticism is the interaction of what the text was written to mean and how the viewer reads it‚ also known as text-reader relationships. “As such‚ reader-oriented criticism is largely concerned with “potential” as opposed to “actualized” meanings of the text to an audience” (Vande 331). The text throughs out cues on how
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INTRODUCTION Life cycle costing is one of the various techniques in strategic management. It is a procurement as well as production costing technique that considers all life cycle costs. Besides‚ it is also a tool to determine the most cost-effective option among different competing alternatives to do a project‚ when each is equally appropriate to be implemented on technical grounds.This report will discuss life cycle costing in the view of production costing technique. In manufacturing‚ the
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General Motor? Visit the company’s South African website at http://www.gmsa.co.za and use the information obtainable from it to formulate your answer. At the business unit level the strategic issues of General Motors are both practical co-ordination of operating units and about developing and sustaining a competitive advantage for the cars and industry that they provide. The marketing manager’s role is to formulate and implement strategies that deal with the positioning: General Motors has to find
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report provides an analysis of Activity Based Costing systems and Conventional Costing systems to determine whether the application of Activity Based Costing concepts would be useful at DBS Consulting Services. A profitability analysis of the two consulting services offered by DBS Consulting Services (e-Commerce Consulting and Information Systems Consulting) was performed using Activity Based Costing and Conventional Costing. Using the conventional costing approach‚ the overheads of $342‚000 were
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Introduction Activity Based Costing (ABC) is a methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. By using ABC to assign the overhead costs to each activity‚ the following steps should be followed: 1. Identify and define activities using interviews and surveys. Then build a list of activities. • Activity name-usually consists of an action verb and an object.
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