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 


 HANDHELD...
...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...
...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 '+')...
...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...
...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...
...
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...
...Conditions of use of GDCs in examinations from 2008 onwards
Graphic display calculator (GDC) models recommended for all subjects that allow calculators to be used
Texas Instruments
TI83 Plus/TI83 Plus Silver Edition/TI84 Plus/TI84 Plus Silver Edition
Casio
CFX9850 GC Plus/FX9750 G Plus/CFX9950 Plus/FX1.0 Plus/FX9860 G/FX9860 AU/FX9860 G SD/Graph 35 Plus/Graph 65 Plus/Graph 85/Graph 85 SD
(See the Handbook of procedures for the Diploma...
...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....
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