As requested, we have evaluated the weaknesses of the existing system and the desirability of switching from it to a new system where selling cost budget standards are set on a fixed and variable basis. Our analysis involves several expense items, such as manager’s salary, office salaries, sale force compensation and so forth, to understand how the old and new systems would compute budgets for various expenses. Based on our study, we have reached the following conclusions:
The difference between actual and budgeted numbers is lower under the new system than that under the old system.
The existing sales expense budgeting system has some weaknesses that make budgeted numbers unreliable and misleading.
We recommend that the company should abandon the existing system and replace it with the new one as it will provide more reliable and accurate budgeting information for decision making.
Sales Expense Budget Analysis
Our analysis begins with a budget report currently used under the existing system. It shows a difference between actual and budgeted numbers that is equal to +4512 USD, however, under the new system, the difference is reduced to +524 USD. It means that the sales expense measured on more accurate basis. Under the new system, expenses are separated as variable with sales volume (e.g., sales force compensation), partly variable with sales volume (e.g., travel expense), and not related to sales volume at all (e.g., rental and depreciation). The fixed portion is set on the minimum amount to be sold at 65% of overall factory capacity and is the amount of money our company should appropriate for the sales budget no matter how sales will fluctuate as long as it is above the 65% capacity. As a result, the new system results in a much smaller difference because some fixed portion of the expenses do not depend on the sales volume.
Weaknesses of Old System vs. Improvement of New System
Under the existing system, the expense estimates made...
...Calculator
Definition of calculator:Pronounce as “cal·cu·la·tor (Noun)” Something used for making mathematical calculations, esp. a small electronic device with a keyboard and a visual display. 


Different kinds of calculator * Basic Scientific Calculators * Advance scientific calculator * Graphic scientific calculator * Financial calculator * Other 


 HANDHELDCALCULATOR 

In the early 1970s, the daily lives of people throughout the developed world were changed profoundly by the advent of a small electronic machine that could perform basic mathematical problems much more quickly and more accurately than they could be worked out on paper. Calculators expanded the math capabilities of everyone from high school students to businessmen.The original compact calculator was the abacus, developed in China in the ninth century. The young French mathematician Blaise Pascal (16231662) invented the first adding machine in 1642, a clever device driven by gears and capable of performing mechanical addition and subtraction. The first commercially successful adding machine was developed in 1886 by William Seward Burroughs (18551898). The "Millionaire," a machine invented by Otto Steiger in 1894, was the first adding machine also capable of direct multiplication. 
The handheld pocket calculator...
...Calculators are a way of doing mathematical equations when used correctly. They are also a useful tool in learning mathematics. The use of calculators have only had part in the benefit of education, and with widespread availability, a full range of sizes, and a price range for any budget there should be no excuse not to own a calculator or restrict the use of calculators. Current issues with calculators have to be dealt with in order to better understand the advantage of this technology, which is the intention of this paper. Calculators should be utilized more often not only because current myths block how beneficial calculators really are but also because they create a more efficient student and easily integrated because of size and price.
Current myths about calculators are only slowing the process of the addition of calculators, which are placing students away from the real world where we are already wrapped in technology. Tests have proven calculators are useful for means of learning but because of false information, some educators and others still believe they are harmful. It is imperative that these myths be dealt with so that the truth will be known.
One myth is that calculators are used because the students are too lazy to do the computations while the calculators to do all the work. This is...
...Calculators can perform math functions quickly and easily. The most common functions are addition (+), subtraction (), multiplication (*) and division (/). Press the “=” sign to get the answer. Note that many calculators use different symbols for multiplication (x) and division (÷), and "C" for "Clear"—the erase function.
To use the calculator,
The Simple Virtual Calculator supports the following operations:
• Addition (key '+')
• Subtraction (key '')
• Multiplication (key 'X')
• Division (key '/')
Memory Operation
The calculator has one memory that can be used for storing values temporarily. To clear the memory (set it's value to 0), press the key 'MC'. To recall the value stored in memory use the key 'MR'. To add to the value in memory, press 'M+'. To subtract a value from the memory use the key 'M'.
Turn the calculator on by pressing the "On/C" button. Turn the device off by pushing the "2ndF" button and then "Off."
ON
CE.C clears the last number you entered (‘clear entry’) and turns the calculator on.
AC clears all numbers entered (‘all clear’).
This is what a calculator can look like. However, every calculator is slightly different.
Keys
÷ x + are called operation keys.
0. is the display (for the numbers you have entered
and the answer when you finish).
More function keys
These keys are called advanced...
...Calculator in the Exam Room
Affordable technology is continually reducing the amount of thinking we need to do in daily life. With the widespread popularity of digital watches, for example, we do not need to know how to tell time anymore. Computers, another thought  saving device, are becoming ever more sophisticated with the advent of artificial intelligence software. Recently, technology has been creeping into the classroom. Increasingly, teachers are allowing the use of calculators in mathematics class even during examinations. Even the Educational Testing Service, publisher of the influential SAT, is bowing to the times. From the beginning of the 19931994 academic year, students have been allowed to use calculators on the SAT.
This trend has dangerous, longterm consequences. In general, students should not be allowed to use calculators during mathematical examinations. While calculators do indeed save time on lengthy or complex calculations, allowing widespread use will corrupt these very tests, lead to a faculty appreciation of exact answers, and contribute to the continuing atrophy of important mathematic skills.
Admittedly, calculators are cheap; a decent one can be purchased for less than a price of a movie ticket. Permitting their use would greatly reduce simple computational errors and allow testmakers to devote more time to important mathematical concepts rather...
...WhizCalculator Company
Whizcalculator manufactured a complete line of electronic calculators, was nationally advertised, and was one of the largest in the industry. Bernard Riesman was the vice president for two years and then was elected president and stayed with the company for an additional five years. One of the first issues Riesman brought up was that he did not like the existing method of planning and controlling selling costs so he requested that the controller devise a new system that would provide better control over these costs. This is because the budget report currently used is on a “fixed” basis, but the problem with this is there are going to be variable costs with sales volumes, so it’s not accurate enough.
By looking at the information given in Exhibit 1 and 3 we are able to determine whether each item of the expense is variable with sales volume or not. Sales force compensation is the biggest variable measured and so we can conclude that it is in fact variable with sales volume, which makes sense because it can fluctuate so much. Depending on the market or time of year sales will rise and fall and that means compensation benefits and pay will as well, and these directly affect sales volume. Over half of these items listed are partly variable with sales volumes so they are not directly related to it, but rather indirectly related. They are office salaries, travel expense, office...
...Hanna Huisman
Mr. Westman
History of the Calculator
February 18, 2013
The History of the CalculatorCalculators are used daily by many Americans around the world. For me I used my calculator daily while I am participating in my Finical Algebra class. It not only is convenient for me to use to I am able to get equations more quickly and efficiently, but also it helps me see graphs that I have created with the equations given to us.
"Calculators from Texas who?" That question was often asked during the first days of the electronic calculator industry, but as the market grew, Texas Instruments became an industry leader and a household name in homes, as well as in schools, offices and factories  around the world. In the early 1970s, the daily lives of people throughout the developed world were changed profoundly by the advent of a small electronic machine that could perform basic mathematical problems much more quickly and more accurately than they could be worked out on paper. Calculators expanded the math capabilities of everyone from high school students to businessmen. The original compact calculator was the abacus, developed in China in the ninth century. The young French mathematician Blaise Pascal invented the first adding machine in 1642, a clever device driven by gears and capable of performing mechanical addition and subtraction. The first...
...
The most enchanting, aweinspiring and enhancing invention is the calculator. It is first invented by Blaise Pascal. It is a small hand device which contains lot of symmetric functions. It is a pocket tool. It works like a human brain. It is a small device and has a small brain in it. It has soft buttons attached to it. We can carry it anywhere. It has a minimum weight age. Nowadays calculators are more advanced. They may also work on the principle of solar light.
It is the most useful and advance invention in the world which makes the lives of people of easier and full of comfort. It has removed the people’s disturbance and discomfort level. We can solve any mathematical, algebraic and arithmetic expression easily on it.
Calculator is a device which makes calculations. Nowadays shopkeepers are also in touch with this device. They use it in their daily basis calculations i.e. making bills.
These days, calculators are highly rated in the lives of students. Calculators are working like their intimate friends at every moment. Studies are much difficult now. Without calculators numerical and any expression can’t be solved. We can also sort out trigonometric functions because calculators contain these functions like sine, cosine and tangent etc. Now computers have also this feature installed in them. Calculators are also...