STRATEGIC MANAGEMENT ACCOUNTING STUDY GUIDE 4.1 Case Study Part 1: Renewable energy product lines Case Study Part 2: Using the conventional ABC approach to assign indirect manufacturing costs Case Study Part 3: Using the TDABC approach to assign indirect manufacturing costs Case Study Part 4: Identifying the target cost per unit Case Study Part 5: Reassessing the allocation of indirect manufacturing costs for the Solarheat 1 Case Study Part 6: BPM and the Solarheat 1 manufacturing
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The Democratic Deficit and the Questionable Desirability of a Populist Alternative. “(...) the twenty-first century provides ample and ever-increasing opportunities for populist actors in Western Europe.” (Albertazzi and Duncan 2008‚ 219). This conclusion by Albertazzi and Duncan accurately describes the current political climate in Western democracies: Populist parties have become prominent as they respond to the increased cultural and economic insecurities of the twenty-first century (Albertazzi
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Issues Identified: 1) The first issue of the case is whether Harry Hepburn‚ the president of Southern California Division of Robinson Brothers Homes should make the projection on the specific project more optimistic or not. By making the revenue forecasts more optimistic‚ the most likely outcome is that the project will be undertaken and his team of employees will keep their position. Otherwise‚ at the current estimated return projections‚ the project is expected to be declined‚ and Harry’s team
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had a single client with a large share of the business. The previous accounting system focused on two variables: direct labor and burden. For the latter‚ costs were grouped into a single cost pool that included burden costs associated with of the testing rooms i.e. mechanical and electrical; as well as engineering burden costs related to software and tooling development alongside administrative costs of the division. As the case mentions‚ total burden costs are then divided by the sum of testing and
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Hurry Date‚ a small & privately owned company‚ is one of the America’s leading provider of speed dating with a strong brand recognition. It’s an online version of traditional round-robin speed dating. It operates a website HurryDate.com to screen singles looking to mingle. The range of service it provides are‚ online match-making‚ personal browsing and event hosting. It does this by hosting round-robin meeting event for potentials dating candidates. This is where they make money by charging
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Electric utility bills. When an electric utility customer uses electricity‚ the electric company has earned revenues. It is obviously impossible‚ however‚ for the company to read all of its customers’ meters on the evening of December 31. How does the electric company know its revenue for a given year? Explain. According to historical data‚ the electricity usage usually tended to be fairly constant from month to month. The company can estimate the revenues for each month‚ by using historical data
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1) Deregulation Deregulation of the U.S. energy industry made possible Enron’s emergence as a major corporation‚ but also ultimately may have contributed to its collapse. The company successfully seized the opportunity created by deregulation to create a new business as a market maker in natural gas and other commodities. Enron successfully influenced policymakers to exempt the company from various regulatory rules‚ for example in the field of energy derivatives. This allowed Enron to enter various
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ACCG926 – Corporate Accounting Case study – SEEK Limited The purpose of this case study is to illustrate how the accounting concepts discussed in this unit are applied in a listed company. SEEK Limited is listed in Australian Stock Exchange (Code: SEK) and it is the largest online employment classified company by market capitalisation in the world. The company has operations in three industries: Online employment classified advertising; the provision and execution of training courses; and
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Imagine Being a poor kid whose father and mother died in the year 1377 A.D. Imagine being accused of stealing from the person who owns the village you live in. Imagine being chased out of town by guards into the wilderness. That’s exactly what happened to a 13-year-old boy named Crispin. Earning only a penny a day‚ barely getting by Crispin and his mom survived until his mom died and that’s when he had to pay the death tax. Unable to pay the death tax he ran into the forest. He got caught listening
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California-Illini Manufacturing The California-Illini Manufacturing Company’s (CI) plant operates in the rural central valley of California. It is family-owned and run. CI’s plant manager‚ a grandson of the founder‚ went to school with many of the employees. Despite this family atmosphere‚ CI is the largest producer of plain and hard-faced replacement tillage tools in the United States. It averages annual sales of $13 million. Farmers use tillage tools to cultivate the land. Hard-facing‚ the
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