Activity based costing (ABC) is a relative new way to allocate costs to specific processes and services. This system assures that the costs are accurately distributed to the products or services that generated them. ABC illustrates costs more accurately‚ giving management insight to the cost associated with certain business activities. ABC extends the decision-making skills of management by expanding on traditional costing (job order costing/process order costing) techniques. However‚ since ABC ’s
Premium Management accounting Activity-based costing Costs
Name of your Resource: Empowering Children: Play-Based Curriculum for Lifelong Learning Author: Carol dale Shipley Age Group/ Focus: Children ages 2-6 (Infant to preschool kindergarten) Brief description of resource (in your own words): This resource book describes various activities to do with children from the ages of two to six years old. The activities focus on the three types of developmental domains (physical‚ cognitive and affective). The purpose of each play such as math‚ books music and drama
Premium Education Learning Developmental psychology
Chapter 4 Activity-Based Costing 4-1 4-2 Traditional Costing and Activity-Based Costing Traditional Costing Systems Allocates overhead using a single predetermined rate. ► Job order costing: direct labor cost may be the relevant activity base. ► Process costing: machine hours may be the relevant activity base. Assumption was satisfactory when direct labor was a major portion of total manufacturing costs. ► Wide acceptance of a high correlation between
Premium Costs Manufacturing Activity-based costing
CT263 Understand the context of supporting individuals with Learning Disabilities 1.1 People with learning disabilities are more vulnerable than other people; they are affected by certain laws. There isn’t one law or Act which covers their situation‚ but they may be affected by laws concerning: * Education * Voting rights * Ownership of property * Guardianship * Control of finances * Consent to sex In the United Kingdom‚ specific legislation that affects people with learning
Premium Disability Educational psychology Social model of disability
Promote equality and Inclusion in health and social. Diversity‚ Equality and Inclusion. Diversity Diversity is the difference between individuals and groups. This can be the differences in culture‚ nationality‚ ethnic origin‚ religion‚ beliefs‚ sexual orientation‚ gender‚ age‚ social class or abilities. Equality Equality is the promotion of individual’s rights; it is giving the individual choice and opportunity. It is giving the individual respect and treating them fair. As a health
Premium Sociology Health Health care
Helen Tweddle SHC 21 Introduction to equality & inclusion in health‚ social care or children 7 young people settings 1.1 –Explain what is meant by: Diversity - means is to understand that each child/young person is individual‚ unique and different i.e.‚ it could be the differences in race‚ heritage‚ customs‚ beliefs‚ physical appearance‚ mental capability. Diversity should be valued and respected as each person are completely different to any other person‚ even in the examples I have stated
Premium Discrimination Special education Affirmative action
ACTIVITY BASED COSTING CASE STUDIES (7-64 & 7-65) Submitted to: Dr. Felix D. Cena‚ CPA‚ MBA Management Account I Professor Submitted by: Neil Derrek M. Dullesco Dan Carlo D. Poblacion COMA4B CASE 7-64 1. Identify the flaws associated with the current method of assigning shipping and warehousing costs to Sharp’s products. Shipping and warehousing costs are currently assigned using tons of paper produced‚ a unit-based measure. Many of these costs
Premium Costs Management accounting Activity-based costing
worked with a boy‚ aged 2‚ with Down syndrome‚ I understand what practitioners go through to support children with Down syndrome. Children with Down syndrome can be delayed in their development‚ their social factors may
Premium Down syndrome Chromosome Gene
Title Understand How to Safeguard the Wellbeing of Children and Young People Level 3 Credit value 3 To complete this unit‚ you need to complete all of the questions. You may find that the key word definitions sheet helps you to understand what is expected from the questions. The evidence must be your own work and you must reference your sources where you have undertaken research-refer to policy for malpractice and plagiarism Outcome 1 – Understand the main legislation‚ guidelines‚ policies and
Free Bullying Self-esteem Abuse
Support for Learning Policy Principles One of the National Priorities is “to promote equality and inclusion and help every pupil benefit from education‚ with particular regard paid to pupils with disabilities and special educational needs….”. We hope to implement the key characteristics of inclusion within our Support for Learning policy. “Inclusive education requires the presence of all learners in one shared educational community since the exclusion of a single individual diminishes the integrity
Premium Education Educational psychology Special education