Travelling abroad is always a new and exciting adventure. There are lots of things to learn in a foreign country. However‚ we can find some problems that make our journey not as good as we could hope. Not only the rush‚ the baggage‚ the tickets‚ the airport‚ but also another climate‚ language‚ culture‚ customs make this new adventure‚ in some occasions‚ a bit stressful. Furthermore‚ this situation becomes even worse if we are travelling abroad for the first time. Therefore‚ in order to help people
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to an asset account whereas a revenue expenditure results in an addition to an expense account. Capital expenditures are payments for asset alterations‚ additions and replacements. Revenue expenditures benefit a current period and are made to maintain assets with routine repairs or replacement of a minor part. Again capital expenditure will benefit 2 or more accounting periods through depreciation process and expenses for future accounting periods. If a capital expenditure is recorded as a revenue
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Chapter 10 Strategy and the Master Budget Cases 10-1 Emerson Electric Company © Joseph San Miguel‚ reprinted with permission. 10-2 LetsGo Travel Trailers (Source: “LetsGo Travel Trailers: A Case for Incorporating the New Model of the Organization into the Teaching of Budgeting‚” by Sally Wright‚ Cases from Management Accounting Practice‚ Vol. 14‚ Montvale‚ NJ: Institute of Management Accountants‚ 1998). Note that part 2 of this case requires the use of Excel. 10-3 Building
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Harvey World Travel Marketing Plan Table of Contents 1. Executive Summary 5 2. Situation Analysis 6 2.1. Current market situation 6 2.1.1. Market Analysis 6 2.2. Customer analysis 6 2.3. Product Analysis 6 2.4. Industry and Competitor Analysis 7 2.5. Economic Analysis 7 2.6. Swot Analysis 8 2.6.1. Strengths and Weakness 8 2.6.2. Opportunities and Threats 8 2.7. Key Issues 8 2.8. Critical Assumptions 9 2.9. Analytical models 9 3. Marketing Objectives 10 3.1. Objectives 10 3
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Read the article below and write an essay on the following topic. Some people think the recent increase in cheap air travel brings benefits‚ while other people think it has drawbacks to the environment and the world’s resources. Discuss both views and give your opinion. The Article Air travel has always been considered the privilege of the higher classes‚ especially in the developing nations of the world. The economically backward sections of the society always had to distance themselves
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successful cost reduction programmes In the current economic climate‚ most organisations must face up to a prolonged period of extreme competition and funding restrictions. This is particularly the case if the past few years have been focused on growth‚ service improvement or reorganisation (i.e. cost efficiency has not been a recent priority). Such pressures require an approach that reduces costs in a strategic‚ disciplined‚ and sustainable manner - delivered at pace. In our view serious cost reduction
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40‚000 | | 100‚000 | | 404 | | | | 20‚000 | 20‚000 | 40‚000 | | 405 | | | | | 20‚000 | 20‚000 | | Total | 90‚000 | 120‚000 | 90‚000 | 60‚000 | 40‚000 | 400‚000 | 2 Physical Measures Method | Produced | Proportion | Joint Cost Allocation | Unit Cost | 401 | 90‚000 | (90‚000/400‚000)0.225 or 22.5% | (200‚000 x 0.225)45‚000 | (45‚000/90‚000)0.5 | 402 | 120‚000 | (120‚000/400‚000)0.3 or 30% | (200‚000 x 0.3)60‚000 | (60‚000/120‚000)0.5 | 403 | 90‚000 | (90‚000/400‚000)0.225 or 22.5%
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1. The chief economist for Argus Corporation‚ a large appliance manufacturer‚ estimated the firm’s short-run cost function for vacuum cleaners using an average variable cost function of the form. AVC= a + bQ+ cQ^2 (the 2 is suppose to be exponent) Where AVC=dollars per vacuum cleaner and Q=number of vacuum cleaners produced each month. Total fixed cost each month is $180‚000. The following results were obtained: Dependent Variable:AVC R-Square
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PRINCIPLES OF COST CONTROL 1.1 Introduction Cost is important to all industry. Costs can be divided into two general classes; absolute costs and relative costs. Absolute cost measures the loss in value of assets. Relative cost involves a comparison between the chosen course of action and the course of action that was rejected. This cost of the alternative action - the action not taken - is often called the "opportunity cost". The accountant is primarily concerned with the absolute cost. However‚
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------------------------------------------------- ASSIGNMENT ON COST CONTROL AND COST REDUCTION ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- -------------------------------------------------
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