"Tthe relevance of variable and fixed costs in incremental analysis" Essays and Research Papers

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    Fixed Income Securities

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    ANSWERS TO QUESTIONS FOR CHAPTER 1 (Questions are in bold print followed by answers.) 2. What is meant by a mortgage-backed security? A mortgage-backed security is a security backed by one or more mortgage loans. Like a bond that is callable‚ a mortgage-backed security allows the investor to grant the borrower an option. 4. What is the cash flow of a 10-year bond that pays coupon interest semiannually‚ has a coupon rate of 7%‚ and has a par value of $100‚000? The principal or par

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    Cost Acc

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    1) Cost-volume-profit analysis is used primarily by management: A) as a planning tool B) for control purposes C) to prepare external financial statements D) to attain accurate financial results Answer: A Diff: 1 Terms: cost-volume-profit (CVP) Objective: 1 AACSB: Communication 2) One of the first steps to take when using CVP analysis to help make decisions is: A) finding out where the total costs line intersects with the total revenues line on a graph. B) identifying which costs are variable and

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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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    Cost Scenario University of Phoenix Dillian Rivera Alvarez ECO/561PR ECONOMICS-PUERTO RICO March 25‚ 2014 Dr. Jose Toral Munoz Cost Scenario The cost scenario summary there is a big challenge on whether to purchase and obtain more units of cell phones. This decision will imply for San Juan cell phone more sales and this will produce more cost benefit in term of profit. This decision has to be made based on opportunity cost and cost concepts and an analysis of contribution. Maria

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    The Case of the Variable Laminates The Case of the Variable Laminates Grantham University Experimental design is “a formal plan that details the specifics for conducting an experiment‚ such as which responses‚ factors‚ levels‚ blocks‚ treatments‚ and tools are to be used” (Sower 2010). An experiment where one variable is studied while the other variables are held constant can be inefficient and suffers from the inability to assess interactions among the variables as well as the interaction

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    random variable because the time is being measured. All possible results for the variable time (t) would be greater than > 0. b) The weight of a T-bone steak is a continuous random variable because the weight of the steak is measured. All the possible results for the weight of the T-bone steak would be positive numbers making the variable weight (w) > greater than 0. c) The number of free throw attempts before the first shot is made is a discrete random variable because

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    TOTAL DIRECT LABOR COST VARIANCE CAN BE SPLIT INTO • Direct labor rate variance (P) Calculation: actual total labor costs - (total actual labor hours worked x budgeted labor hour rate) Interpretation: calculates the portion of labor costs variance driven by the changed labor rate per hour Possible reasons for variances: changes in staff qualification and skills‚ general increase of wages in economy‚ premiums paid to finish a job quickly‚ poor budgeting • Direct labor quantity (efficiency) variance

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    Fixed Guards – Best Practice Depends on Machine/Equipment best method of machine guard is used. Fixed guards can be isolated to three sections; 1. Static Interlocking 2. Locked Guards and Gates 3. Adjustable Fixed Guards 1. A static fixed guard is best practice depending on the scenario. It is fastened securely to the machine either by welding or by fasteners that cannot be detached without the use of tools. Guards should be constructed and arranged so it is impossible for anyone

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    one or more ways. They may differ in their wants‚ resources‚ locations‚ buying attitudes and buying practices.” (Kotler et al. 2007‚ pg.345) List and describe in detail the four major variables used for segmenting markets. For each of the four major variables list and describe three groups within that variable. Provide examples of your choice to illustrate your answer. (p.265) --Problem recognition‚ info search‚ evaluation‚ purchase‚ post purchase: role of marketing in these 1. Geographic: dividing

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    Cost Behavior

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    CHAPTER 6 COST BEHAVIOR TYPES OF COST BEHAVIOR PATTERNS 1. Variable Cost 2. Fixed Cost 3. Mixed / Semi-variable Cost Cost Structure – the relative proportion of fixedvariable‚ and mixed costs found within an organization or firm. 1. Variable Cost - its total dollar amount varies in direct proportion to changes in the activity level. Example: Number of Trucks Radiator Cost per Total Radiator

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