input based cost driver basis. Robert Kaplan and Antony Atkinson have given an illustration as how the joint and by-products costing method can be used as a tool in the resource allocation process. The paper aims to generate further discussion‚ with illustration from more industries to help formulate proper guidelines on this complex issue of joint and by-product costing. 2.0: Acknowledgement Going through various sources of information we arrived at the generally accepted cost accounting
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Komatsu‚ Ltd. (A) Target Costing System Komatsu • • • • • • • Founded 1917 Takeuchi Mining Co.‚Komatsu Ironworks 1921 Komatsu‚ Ltd. 1991- International Firm Revenue Y989 bn NI Y31bn Construction Equipment‚ Industrial Machinery- Core Business. Electronics applied products – New Business : 80% • Rest from construction‚ unit housing‚ cheimcals‚ plastics and SW Development • 1989: “3G” : Growth‚ Globalisation and Group Diversification • 1995 : Exp Y 1.4 Tn; Worldwide production by 2000; Develop
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Traditional Training Methods Organizations of today have a variety of methods to choose from when training their employees. There have been many technological advances in the training industry‚ however most employers prefer to utilize the traditional methods due to viability and effectiveness of these training formats. The most used traditional training methods are instructor-led‚ hands-on‚ and interactive. There are many types of instructor-led trainings such as blackboard or whiteboard‚ overhead
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Aboriginal and Torres Strait Islander People Why are Indigenous people in Australia still disadvantaged with regard to health care and services? For the last 200 years Indigenous people have been victims of discrimination‚ prejudice and disadvantage. Poor education‚ poor living conditions and general poverty are still overwhelming issues for a large percentage of our people and we remain ‘as a group‚ the most poverty stricken sector of the working class’ in Australia (Cuthoys 1983). As
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The advantages and disadvantages of living in a block of flats To begin with‚ it is said that living in a block of flats is very uncomfortable but many people do not agree. With such view a block of flats helps to find a lot of friends and deepen our communication skills. So what are the advantages and disadvantages of living in a block of flats? One the one hand‚ living in a block of flats is advantageous for many reasons. Firstly‚ people who live in a block of flats are friendlier than people
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Suppliers & the Target Costing Process The manufacturing process of AAV relied on high "value-added systems suppliers". MB used their supplier linkages to ensure their systems suppliers were a part of the AAV development process from the concept phase to the production phase. Suppliers were required to produce components on time and within MB quality standards while remaining within their established cost targets. Decisions had to be made early in the development stages so suppliers were brought
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1) A well-designed activity-based costing system starts with __________. A. analyzing the activities performed to manufacture a product B. assigning manufacturing overhead costs for each activity cost pool to products C. computing the activity-based overhead rate D. identifying the activity-cost pools 2) "Generally accepted" in the phrase generally accepted accounting principles means that the principles __________. A. have been approved for use by the managements of business
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Painful treatment: Alwaseem In the past many people used the traditional medicine to cure there disease. Traditional medicine (also known as indigenous or folk medicine) comprises the knowledge system that developed over generations within various societies before the era of modern medicine. The world health organization (WHO) defines traditional medicine as :”the health practice‚ knowledge and believes incorporating plant‚ animals‚ and mineral-based medicine‚ spiritual therapies‚ manual techniques
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Ks Buu Dien _ Ha Long P&T Hotel (3 star) Tel: 84.33.384 4890- 3844891- 3844892 Fax: 84.33.3845416 E-mail: halongp-thotel@hn.vnn.vn Website: www.dulichbuudien.com.vn Lie on the edge of Ha Long Bay – a natural landscape that has been acknowledge twice as the world wonder by UNESCO‚ 3-star hotel is one of the faultless architectural works with 11 storeys well-equipment with lift‚ central air conditioner‚ international communication and television channels transmitted from satellite. From the
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between Variable & Absorption Costing When it comes to managerial accounting‚ the way that information is presented can affect decision-making for a business. In a manufacturing environment‚ companies can use absorption costing or variable costing when accounting for the costs of products produced. While these methods are similar‚ they have some key differences that can impact the company. Absorption Costing * Absorption costing‚ also known as full costing is a method by which all of the
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