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    Activity-based Costing (ABC) An activity-based approach refines a costing system by focusing on individual activities as the fundamental cost objects. It uses the cost of these activities as the basis for assigning costs to other cost objects such as products or services. There are four levels of a cost hierarchy: 1- Output unit-level costs: costs of activities performed on each individual unit of a product or service. 2- Batch-level costs: costs of activities related to a group of

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    Abc- Activity Based Costing

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    1a) Activity based costing is a relatively new type of procedure that can be used as an inventory valuation method. The technique was developed to provide more accurate product costs. This improved accuracy is accomplished by tracing costs to products through activities. In other words‚ costs are traced to activities (activity costing) and then these costs are traced‚ in a second stage‚ to the products that use the activities. Another way to express the idea is to say that activities consume resources

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    Goodner Brothers

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    Case 3.5 - Goodner Brothers‚ Inc. 1. I believe should have been the three to five key internal control objectives of Goodner’s Huntington sales office are to ensure adherence to management policies and directives in order to achieve efficiently and economically the organisation’s objectives; to safeguard assets; to secure the relevance‚ reliability and integrity of information‚ so ensuring as far as possible the completeness and accuracy of records; and to ensure compliance with statutory requirements

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    ACTIVITY-BASED COSTING MODEL I. Definition Activity based costing (ABC) is an accounting method that identifies the activities a firm performs creating the real cause of the overhead‚ and then assigns the indirect costs of those activity only to the products that are actually demanding the activities. An activity based costing (ABC) system recognizes the relationship between costs‚ activities and products‚ and through this relationship assigns indirect costs to products less arbitrarily than

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    Katie Hafner’s New York Times article “Texting May Be Taking a Toll” explains how teenagers today are making the unhealthy decision of spending too much time texting on their phones. Hafner begins the article by informing readers how the majority of teenagers are constantly on their phones with climbing rates‚ therefore disengaging them from today’s society. According to the article‚ “American teenagers sent and received an average of 2‚272 text messages per month in the fourth quarter of 2008‚

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    E artquakes are among the deadliest natural disasters‚ causing the largest number of casualties‚ the highest death tolls‚ and the greatest destruction. In1556 in china‚ the deadliest earthquake in history killed 840‚000 people‚ But many other earthquake have caused the dead of more than 100‚000 people and isn’t unusual‚ even in modern times‚ for an earthquake death toll to reach 20‚000 to 20‚000 people with hundreds of thousands left homeless. There are four factors that affect the casualty rate

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    Two Brothers

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    Summary of the two brothers by Rony V Diaz? AT THE DAWN THE TWO BROTHERS LEFT THE TOWN. CARRYING SPEAR GUNS AND OPENMESH RATTAN BASKETS‚ THEY WALKED BAREFOOTED ALONG THE EDGE OF THE SLIDING SEA TOWARDS THE DOCK . THE SEA‚ STILL WEIGHTED BY THE WIND‚ SLID IN LONG UNBROKEN SWELLS TOWARD THE SHORE WHERE IT BROKE AND DRAGGED AWAY THE FOOTPRINTS AND DELICATE WHORLS LEFT BY THE CRABS ON THE BLACK SAND OF THE BEACH. THE BROTHERS HAD REACHED THE ELBOWOF THE BEACH‚ JAWED ROCKS SPRAYCROWLED AT THIS TIME OF

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    Blood Brothers

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    Willy Russell uses the contrast of characters to show the major difference in social class in the play Blood Brothers. Mrs Johnstone was the first character introduced to us in the play. In ’Blood Brothers ’ Mrs Johnstone lives in a poor end of Liverpool‚ struggling to bring up eight children on her own and is forced to give one away to keep the others clothed and fed well enough‚ whereas Mrs Lyons‚ whom she works for‚ lives in a large house‚ very comfortably in a nice part of Liverpool‚ she wants

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    STANDARD COSTING VARIANCES Materials Actual Production X X X Vs. Standard Usage Standard Price Actual Usage Actual Production X X X Vs. Standard Usage Standard Price Actual Usage Actual Price Actual Price Total Variance Actual Production X X X Vs. Standard Price Actual Usage Actual Usage Actual Production X X X Vs. Standard Price Actual Usage Actual Usage Price Variance Actual Price Actual Price Standard Price Standard Price Actual Usage

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    Blood brothers

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    Examine how Russell portrays the characters Mrs Johnstone and Mrs Lyons In the musical.Look closely at what they say and how they say it and refer closely to the text in your answer. I think Willy Russell has portrayed Mrs Johnstone as a loving and caring person knowing instinctively what’s right and what’s wrong. She always involves her family when she thinks of life and just thinks of simple things as luxury. This shows she is quite poor. Although she doesn’t have much money still she tries

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