VARIABLE COSTINGMorenike Onibon Liberty University Abstract Determining the actual valuation of manufactured assets has always been a major problem in the accounting field. The real controversy exist in the decision regarding which costs are relevant to future periods‚ and thus should be included in assets valuation‚ and which should not be charged against net income. An understanding of the relationship between costs‚ volume‚ and profit‚ enables management to set more realistic objectives for
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Industry Definition for Fitness Industry in Australia The fitness industry can be categorized into four fields which are fitness sites‚ fitness goods‚ fitness media and fitness services. These field elements do not work in isolation but in cooperation and competition. Hence‚ there are arrows interconnecting the various field nodes. 2.0 DENT-PC Analysis |Marco Force |Trend |Industry Impact |Opp or Treat
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The following per unit data apply for sales to regular customers: Direct materials $455 Direct labor 300 Variable manufacturing support 45 Fixed manufacturing support 100 Total manufacturing costs 900 Markup (60%) 540 Targeted selling price $1440 Grant’s Kitchens has excess capacity. Ms. Wang wants the cabinets in cherry rather than oak‚ so direct material costs will increase by $30 per unit. 72. For Grant’s Kitchens‚ what is the minimum acceptable price of this one-time-only
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fitness industry statistics india without comments All returns to the profession that requires a kind of satisfaction‚ but the fitness professionals have an incredible 85% rate of job satisfaction according to an idea of the Health and Fitness Survey. Job Satisfaction In the same survey‚ 98% of respondents believe that "My work gives me a sense of personal accomplishment. "Lack of personal satisfaction is the most common reason why people leave jobs. These statistics leave Clearly‚ this is a
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Blink has many snap judgments involved and decisions that people take a long time to consider. The standing question is: Which one of the two is better? Well‚ snap judgments help when split-second decisions are involved. An example of this is; if you were on the road and a car was coming at you at 40 mph. Decisions taken into consideration sometimes helps save lives. An example of this is‚ police. In one instant Gladwell describes teenage boys holding a gun to a bunch of police officers. The police
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1.0 INTRODUCTION 1.1 Company Background In Canada‚ the fitness market was growing at approximately 6 percent a year due to some reasons like demographic changes‚ marketing programs and preference of individuals. GoodLife Fitness Clubs was founded by David Patchell-Evans in 1979 as a sole proprietorship. Philosophies of the company were to provide health‚ fitness and self-esteem so that people feel better about themselves. GoodLife has become Canada’s largest health club chains‚ with 40
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Measuring haemodynamic variables using different techniques and examining the effects of diving reflex‚ isometric muscle contraction and psychological stress on these variables. Introduction Haemodynamics is the study of factors that determine the movement of blood (Widmaier et al‚ 2011). The main haemodynamic factors are heart rate and blood pressure. Heart rate is defined as the number of times the heart contracts per minute. Normal resting heart rate in adults ranges between 60 – 100 beats
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Types of Variables Binary variable Obsevations (i.e.‚ dependent variables) that occur in one of two possible states‚ often labelled zero and one. E.g.‚ “improved/not improved” and “completed task/failed to complete task.” Categorical Variable Usually an independent or predictor variable that contains values indicating membership in one of several possible categories. E.g.‚ gender (male or female)‚ marital status (married‚ single‚ divorced‚ widowed). The categories are often assigned numerical
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Planet Fitness is a vastly growing franchisor in the fitness center industry. As an investor‚ it would be best to open up a new franchise in Newton‚ Massachusetts. Planet Fitness is continuously growing and has added 209 stores since 2015. We feel it would be best to open a new facility in a prime location where an affordable‚ yet practical gym best fits the demographic. Implementing a fancy gym that costs hundreds of dollars a month with over-the-top amenities is unnecessary. Newton is a hard
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Global Variables This writing assignment will focus on global variables. A global variable is a variable every module in a program can see‚ meaning that the entire program is its scope (Gaddis‚ 2010). There are both advantages and disadvantages to using global variables and it is my intention to explore some of them here‚ starting with the disadvantages. There seems to be a lot to be said about the disadvantages of using global variables. First and foremost the scope itself can be a disadvantage
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