mile-per-hour straight fastball‚ but we see the professionals do it all the time! Your brain only has 125 milliseconds to decide whether or not to swing at the pitch‚ let alone making healthy contact with the ball (Griesmer). And remember‚ it is not always a straight fastball shooting out of the pitcher’s hand. Sometimes pitchers hurl in an off-speed pitch with movement to throw the hitters off their own balance. Yes‚ movement as in‚ certain rotations on the baseball decide whether it will drop down‚ slide
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Activity Based Costing The major strength of activity based costing is the ability to estimate the cost of individual products and services precisely. By transferring overhead costs to individual units of products or services‚ ABC helps identify inefficient or non-profitable products or activities that help into the profitability of efficient processes or highly profitable products. 1. More accurate costing of products/services Product cost determination under activity-based costing is more accurate
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LIFE CYCLE COSTING Life cycle costing (LCC) is the process of collecting‚ interpreting and analyzing data and using quantitative tools and techniques to predict the future resources that will be required in any life cycle of a system of interest. LCC can also be defined as a technique to establish the total cost of ownership. It is a structured approach addresses all the elements of this cost and can used to produce a spend profile of a product over its life span. The result of LCC usually
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Quality cost measurement under activity-based costing Wen-Hsien Tsai National Central University‚ Chung-Li‚ Taiwan‚ Republic of China Introduction Many companies in the world gradually promote quality as the central customer value and regard it as a key concept of company strategy in order to achieve the competitive edge (Ross and Wegman‚ 1990). Measuring and reporting the cost of quality (COQ) is the first step in a quality management program. Even in service industries‚ COQ systems receive considerable
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Activity-based costing (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption by each. It also assigns more indirect costs (overhead) into direct costs. In business organization‚ the ABC methodology assigns an organization’s resource costs through activities to the products and services provided to its customers. It is generally used as a tool for understanding product and
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ABC Costing Activity-based costing (ABC) is a special costing model that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing models. Aims of model With ABC‚ an organization can soundly estimate the cost elements of entire products and services. That may prepare decisions on
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committee members‚ Eugene Comiskey‚ Arnold Schneider‚ Xi Kuang and Haizheng Li. I appreciate the comments from the workshop participants at Georgia Institute of Technology‚ Iowa State University and South Carolina University. I am grateful to the financial support from Bryan Church. On my personal note‚ I again thank Bryan Church who has been so much more than an advisor as a true model of intellectual excellence. I also would like to thank my parents‚ Feng Yu and Wengu Zheng‚ for their constant
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greatest Investors Under the guidance of Prof. R. K. Sharma Faculty Jkshim Submitted By Nikhil Kumar J. P 2nd year MBA JKSHIM On: 11 September 2012 Strategies of the world’s greatest Investors The everlasting Intelligence Introduction: Where do most successful people invest (or where have they in the past) to make money investing over the long term? The answer before the financial crisis was bonds‚ stocks and real estate. The answer today for the average investor is the same
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IMPLEMENTATION OF SCIENTIFIC COSTING IN BULK DRUG AND R&D DEPARTMENT OF A PHARMA INDUSTRY Submitted By KAUSTUBH NIJASURE Under the guidance of Prof. P.M. Nayak A PROJECT SUBMITTED IN PART COMPLETITION OF MMS TO THE Vidyalankar Institute Of Technology Wadala (East)‚ Mumbai 400 031 JULY 14th‚ 2008 Executive summary: Centaur Pharmaceuticals Pvt. Ltd. has following divisions: 1. Bulk Drug 2. Formulations 3. Research and Development 4. Clinical Research
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Pitch Perfect Pitch Perfect is a 2012 American musical comedy film directed by Jason Moore. The screenplay was written by Kay Cannon. The musical comedy features an ensemble cast consisting of Anna Kendrick‚ Skylar Astin‚ Rebel Wilson‚ Anna Camp‚ Brittany Snow‚ Ester Dean‚ Alexis Knapp‚ Hana Mae Lee‚ Ben Platt‚ Adam DeVine‚ with John Michael Higgins‚ and Elizabeth Banks. The plot follows an all-girl college a cappella group‚ The Barden Bellas‚ as they compete against another a cappella group from
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