1. Basic Concepts Product cost = Direct Labor (DL) + Direct Materials (DM) + Manufacturing Overhead (MOH) Financial accounting Managerial Accounting + Sales + Sales - COGS - Variable Costs = Gross Profit = Contribution Margin - SG&A - Fixed Costs = Net Profit = Net Profit COGS (Cost of Goods Sold) is an “inventoriable cost” ( recorded in the Balance Sheet as inventory and expensed (Income Statement) when goods are sold SG&A (Selling‚ General & Administrative) are
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P.A. formatting‚ the more consistent students will be in using it. Global errors should be prioritized above local. Time is always limited‚ especially when it comes to giving feedback on one essay among many or offering guidance at the writing center. With that in mind‚ it is counter-productive to tackle sentence level mistakes within sentences which may end up not belonging in the essay once the assignment’s expectations and essay organization are taken into account. Likewise‚ students should
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Making $€N$€ of Data Center Planning Your Data Center… 1 Introduction Do you agree…. 1. Businesses are increasingly dependent on their IT infrastructures to drive mission-critical operations throughout the enterprise. 2. Significant cost savings can be realized through data center consolidation and right-sizing. 3. And every business needs a business continuity plan that includes disaster recovery‚ backup and remote operations. 4. Continual evolution of infrastructure technology is transforming
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Personal Responsibility Stacy Scott GEN/200 May 13‚ 2013 Instructor: Michael Krum Personal Responsibility I. Introduction Even though two parent households have some of the same stressful responsibilities‚ it can put more on single mothers because they have to be responsible for playing the role of mother and father as well as being responsible for all household duties. II. Personal responsibility can put a lot of stress on single mothers. Personal responsibility for me means everything
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Jerusalem: Center of the World It is hard to imagine how a two hour documentary could ever be considered a brief summary of anything‚ but Jerusalem: Center of the World can be called exactly that. This PBS documentary is an overview of Jerusalem’s four-thousand year history of religious fanaticism‚ disproportionate bloodshed‚ and tentative peace agreements. The documentary also points out that over the centuries‚ countless religious followers have flocked to this city in search of God‚ the ultimate
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(1) Total variance = total actual cost – total standard cost (2) DM variance = DM price variance + DM quantity variance (3) DL variance = MOH variance = Example 1: Xonic Beverage company uses standard costs to measure performance at the production facility of its caffeinated energy drink‚ Xonic Tonic (XT). The standard direct materials price per pound is $3.00 (which includes cost of the direct material
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Personal Responsibility Steve Holdren GEN/200 Version 3 may-6-2013 Charlene Beil Personal Responsibility Personal Responsibility Introduction Well????? What’s holding you back? Not enough time‚ can’t get it together? You want to be educated AND successful but you just don’t know how? People who are educated successfully do not all possess great skills even if they are successful‚ however‚ the results attained by being personally responsible will make a person academically successful
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MORAL RESPONSIBILITY Moral responsibility is directed not only at judgments concerning right or wrong. Sometimes‚ they are directed at determining whether a person or organization is morally responsible for having done something wrong. Here we are discussing ‘Moral Responsibilty’ as a term which is used to express that a person is to blame for an action. A person is morally responsible only for those acts and their foreseen injurious effects which
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Honors 18 March 2013 Age Of Responsibility Responsibility can be defined morally‚ legally or mentally‚ but What Is The Age Of Responsibility? Most countries consider 18 to be the legal adult age;however‚ government laws don’t consist properly. There are many legal age differences between the legal drinking age to the driving age limit. Adolescents rushing to become adult have pushed the government reconsider the age of responsibility. Therefore‚ 21 is the age of responsibility taking account: decision
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Professional Responsibilities Emma Brown-Jessie Grand Canyon University TCH – 531 February 17‚ 2013 Introduction Domain I As a high school educator I am always trying to find new and innovative ways to improve my instructional style and student learning at all levels. Being able to retain‚ recall and transfer information effectively is important to me as a Career and Technology Education teacher. Making sure that I keep up with the latest instructional materials and equipment to enhance
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