Advantages of marginal costing (Relative to the absorption costing) Preparation of routine operating statements using absorption costing is considered less informative for the following reasons: 1. Profit per unit is a misleading figure: in the example above the operating margin of Rs2 per unit arises because fixed overhead per unit is based on output of 5‚000 units. If another basis were used margin per unit would differ even though fixed overhead was the same amount in total 2. Build-up or run
Premium Generally Accepted Accounting Principles Cost Revenue
Mid-Term Assignment Porter’s Five Forces Analysis for Microsoft Lillian D. Anderson Strayer University Prof. Ghodfrey Ekata Information Systems for Decision Making - CIS 500 July 24‚ 2011. Abstract Our company is a small investment company that specializes in technology investments. The company has a significant amount of capital invested in Microsoft. We were made aware that a new company by the name of Strayer Holdings has just released an operating system that plans to
Premium Operating system Microsoft Computer
Threat of entrants • High entry cost because of great capital is need for start up the business • Difficult for the small sized companies to enter the market‚ i.e. the top brands are well established company linked to multi-production. • Operating the business is challeging because of costly machiery repairing and professionally quality control is weariness. • Market maturity and saturation which exiting nearly 100 brands and numourous little brands in the market • Entrants are still willing
Free Caffeine Coffee Soft drink
LABOR LAWS AND EOBI PAKISTAN Employees Old-Age Benefits Institution (EOBI) is the primary public social security scheme for workers in Pakistan providing pensions to workers. In many labor laws remedial‚ beneficial and welfare clauses and sections were provided but none from these laws or others provide such coverage of the old-age risk thus it was necessary to make a law that can provide security in the eve of old age when a man becomes handicap to work hard‚ condition of invalidity and in the
Premium Old age Retirement Employment
exercise of managerial prerogative. Today‚ union and management meet periodically to negotiate collective agreements‚ which‚ besides establishing the terms and conditions of employment‚ are intended to prevent interruptions of business operations by labor strikes during the life of the contracts. Traditionally‚ the emphasis in general negotiations was upon settling questions arising out of employment-such as hours‚ wages‚ and working conditions. More recently‚ however‚ considerable attention has been
Premium Trade union Collective bargaining Negotiation
Porter ’s Competitive Forces Used as Industry Standards Porter ’s Competitive Forces Used as Industry Standards In business today there are many factors‚ aside from products and services that contribute to industry dynamics and standards. It is generally understood that a SWOT analysis be conducted in order to identify a company’s: Strength‚ Weakness‚ Opportunity‚ and Treat. Through this analysis‚ a company will develop methods of doing business by which a company can
Premium Strategic management Management
piece‚ ‘A Word About Words’‚ is perfect material for understanding Politically Correct English (PCE) culture and the implications it has on the very issues that its proponents wish to correct. Alinsky’s argument is that the meanings of words such as power‚ self-interest‚ ego‚ compromise‚ and conflict have been hijacked by a politically illiterate population thereby undermining the process of producing social change. He states‚ “Striving to avoid the force‚ vigor‚ and simplicity of word “power‚”
Premium United States Political philosophy Sociology
market such as the bottom of the market discounters and the top of the line speciality stores. It is an interesting market and this report evaluates the attractiveness of the industry using Porter’s five forces model with an insight into how market nicher Waitrose sustains a competitive advantage. Next this report looks at how major player Sainsbury’s successfully competes against its rivals using differentiation strategies‚ and analyses current consumer trends and problems can effect this industry
Premium Organic food Sainsbury's Asda
Advocate-advantage meeting. Blake and Chuck completed a webinar meeting with Mark and Dana to complete their advocate-advantage meeting. We opened our discussions really with where each of them are. Dana is in Nevada currently heading to Arizona for a bit. She’ll be there till the end of April. Mark is of course in Washington. What we discussed‚ and took them through was the whole advocate-advantage presentation. We did education on the JIRAX‚ and the Griffin‚ a JIRAX account. A couple of
Premium Lawyer English-language films Management
u02d1 Multicultural Counseling and Therapy (MCT) In the helping profession‚ insensitive counseling and therapy can result in cultural oppression rather than liberation (Constantine‚ 2007). In a nutshell‚ it is a helper’s role in multicultural counseling and therapy to create an environment that cultivates the optimal development of the client and their systems‚ using what he or she has identified as culturally significant as it pertains to the helping relationship (Sue‚ 2012). There are many implications
Free Culture Sociology