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    Concentration Ratios

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    within an industry. Four-firm concentration ratios are used to measure the total market share of the four largest firms in an industry. The industries that will be discussed are fluid milk manufacturing‚ women’s and girls’ cut and sew dress manufacturing‚ envelopes‚ and electronic computer manufacturing. Four-firm concentration ratios range from 0-100%. Monopolistic competition is taking place when the concentration ratio is 0%. Perfect competition to oligopoly is 0-50%‚ 50-80% is likely

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    specifications which ensure its functionality aspects. The task of manufacturing is to produce components such that they meet design specifications. Process planning acts as a bridge between design and manufacturing by translating design specifications into manufacturing process details. It refers to a set of instructions that are used to make a component or a part so that the design specifications are met‚ therefore it is major determinant of manufacturing cost and profitability of products. Process planning

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    Sectors in the automotive industry - The automotive industry has three major sectors: assembly of motor vehicles‚ component parts manufacturing‚ and motorcycle assembly. There are 14 motor vehicle assembly and manufacturing plants including two national car projects: Proton‚ which manufactures passenger cars; and Perodua‚ which produces passenger and commercial vehicles. Nine companies are involved in motorcycle assembly. Other car plants include Nissan‚ Toyota‚ and KIA. There are more than

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    Lexi Pens

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    ESTABLISH A NEW MARKET (SAMPLE SPACE - CHINA) 1 Overview of China pen and pencil manufacturing industry 1.1 Market demand of China pen and pencil manufacturing industry 1.2 Market supply of China pen and pencil manufacturing industry 1.3 PEST analysis of China pen and pencil manufacturing industry 1.4 Analysis of relevant governmental regulations 2 Competition analysis of China pen and pencil manufacturing market 2.1 Price competition 2.2 Product competition 2.3 Brand competition

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    TABLE OF CONTENT 1. MERCHANDISING BUSINESS a. Examples b. New Account on Income Statement c. Income Statement of Merchandising Business 2. DIFFERENCE: MERCHANDISING‚ MANUFACTURING & SERVICE RENDERING BUSINESS a. Service Business b. Merchandise Business c. Manufacturing Business 3. RECORDING SYSTEM OF MERCHANDISING BUSINESS a. Perpetual Inventory System i. Journal Entries 1. Purchases 2. Sales 3. Inventory Shrinkage Loss b. Periodic Inventory System i. Journal Entries 1. Purchases

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    Abc on Plant Performance

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    Available online at www.sciencedirect.com Accounting‚ Organizations and Society 33 (2008) 1–19 www.elsevier.com/locate/aos The role of manufacturing practices in mediating the impact of activity-based costing on plant performance Rajiv D. Banker a‚ Indranil R. Bardhan b b‚* ‚ Tai-Yuan Chen c a Fox School of Business‚ Temple University‚ 1810 N. 13th Street‚ Philadelphia‚ PA 19122‚ USA The University of Texas at Dallas‚ School of Management‚ SM 41‚ 2601 N. Floyd Road‚ Richardson

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    MBAA 604 Activity 1.4 – Case Study 1: Emerging Markets: Brazil’s Quest for Comparative Advantage 1. Why is Brazil’s agriculture so competitive? Why do its manufacturing industries lack competitiveness? ANSWER: Although Brazil’s products within the agricultural market are not rare or hard to imitate‚ its industry is able to produce more using a fraction of the resources compared to other countries‚ all while still maintaining a high standard of quality. This allows Brazil to become the world’s

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    1. Why should manufacturing companies build smart products and provide smart services? What business benefits can be gained? Provide several examples beyond those discussed in this case? In business‚ “Smart” means solving problems fast and efficiently. For manufacturing companies‚ decreasing the cost‚ increasing the profit and expanding the market are the benefits they can obtain. If manufacturing companies can develop smart products or smart services‚ they can gain those benefits

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    direct materials‚ direct labor and manufacturing overhead. In terms of differences‚ they are different in the way how the overhead costs are allocated. For conventional costing‚ it assigns manufacturing overhead based on a single volume based cost driver such as direct labour hours. In contrast‚ ABC approaches cost from the perspective that products do not cause costs. It requires activities which are the causes of all costs incurred so it allocates manufacturing overhead according to the activities

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    Porter Diamond

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    telecommunication infrastructure. 2. Demand conditions  High degree of buyer sophistication  Strong preference for new product and high demand for quality products and services 3. Related and supporting industries Clusters in manufacturing sector are sustained by abundant and high quality supporting industries. For example‚ the automobile parts cluster in Ota City and the industrial supply base for construction machinery in Komatsu City. 4. Firm strategy and rivalry  Good

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