Dell Inc. Fiscal Year 2012 First Quarter Earnings Conference Call May 17‚ 2011 OPERATOR: Good afternoon and welcome to the Dell Inc. First Quarter Fiscal Year 2012 Earnings Conference Call. I’d like to inform all participants that this call is being recorded at the request of Dell. This broadcast is the copyrighted property of Dell Inc. and a rebroadcast of this information in whole or part without the prior written permission of Dell Inc. is prohibited. As a reminder‚ Dell is also simulcasting
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STANDARD COSTS Setting a budget is never easy as it involves predicting the future and therefore uncertainty. The process is not about getting the budget absolutely right; it is about not getting it too wrong. This budget process may be applied to most revenue budgets that deal with income and costs‚ but there is also a requirement to produce a capital budget that covers the purchase‚ sale and replacement of fixed assets. There is normally an investment limit dictated by funding availability and
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Safety is the state of being "safe" (from French sauf)‚ the condition of being protected against physical‚ social‚ spiritual‚ financial‚ political‚ emotional‚ occupational‚ psychological‚ educational or other types or consequences of failure‚ damage‚ error‚ accidents‚ harm or any other event which could be considered non-desirable. Safety can also be defined to be the control of recognized hazards to achieve an acceptable level of risk. This can take the form of being protected from the event or
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El Paso‚ Air Quality: Pollution‚ History and Community By‚ Luz Medrano‚ Nylea Martinez. SCI/362 Instructor‚ Yussuf Farran In order to comprehend the definition on air quality one must first uncover the definition of air‚ as air is one of the biggest resources our planet has available we must study the conditions and impact that it has in our environment. Air is a precious resource that most take for granted‚ supplying us with oxygen; which is an essential for our bodies to live‚ without
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Strategic management analyzes the major initiatives taken by a company’s top management on behalf of owners‚ involving resources and performance in external environments.[1] It entails specifying the organization’s mission‚ vision and objectives‚ developing policies and plans‚ often in terms of projects and programs‚ which are designed to achieve these objectives‚ and then allocating resources to implement the policies and plans‚ projects and programs. A balanced scorecard is often used to evaluate
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Cost Accounting Fundamentals Introduction to Cost Accounting Cost accounting is an internal reporting system for an organisation’s own management for decision making. It is the process of accounting for costs. It includes the accounting procedures relating to recording of all incomes and expenditures and the preparation of periodical statements and reports with the object of ascertaining and controlling costs. It is thus the formal mechanism by means of which cost of products or services are
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CHAPTER 3 ACTIVITY COST BEHAVIOR LEARNING OBJECTIVES AFTER STUDYING THIS CHAPTER‚ YOU SHOULD BE ABLE TO: 1. Define and describe fixed‚ variable‚ and mixed costs. 2. Explain the use of the resources and activities and their relationship to cost behavior. 3. Separate mixed costs into their fixed and variable components using the high-low method‚ the scatterplot method‚ and the method of least squares. 4. Evaluate the reliability of the cost formula. 5. Explain how multiple regression
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PRINCIPLES OF DATA QUALITY Arthur D. Chapman1 Although most data gathering disciples treat error as an embarrassing issue to be expunged‚ the error inherent in [spatial] data deserves closer attention and public understanding …because error provides a critical component in judging fitness for use. (Chrisman 1991). Australian Biodiversity Information Services PO Box 7491‚ Toowoomba South‚ Qld‚ Australia email: papers.digit@gbif.org 1 © 2005‚ Global Biodiversity Information Facility Material
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10/12/04 4:49 PM Page 259 8 C H A P T E R COST CURVES 8.1 LONG-RUN COST CURVES APPLICATION 8.1 The Long Run Cost of Trucking APPLICATION 8.2 The Costs of Higher Education APPLICATION 8.3 Economies of Scale in Refining Alumina? APPLICATION 8.4 Hospitals Are Businesses Too APPLICATION 8.5 Tracking Railroad Costs APPLICATION 8.6 Economies of Scope for the 8.2 S H O RT- R U N C O ST C U RV E S 8.3 SPECIAL TOPICS IN COST Swoosh Experience Reduces Costs of Computer Chips APPLICATION 8.7 8.4
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Cost Control: Definitions and Methods Alejandro Madotta Accounting Supervisor II at Apache Corporation The cost of making a particular product or delivering a particular service is calculated by the finance and accounting department‚ with the help of a technique that is termed as Cost Accounting. The principle of cost accounting is very simple. The total cost of manufacturing a set or lot of goods or services is added up together and divided by the number of unites that have been produced‚
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