Answer#1 First Six-Months Price Variance Efficiency Variance Sales-Volumn Variance AQ*AP AQ*SP SQ*SP Static Q*SP Raw Materials 590000*3.867=2281000 79000F 590000*4=2360000 104000U 188000*3*4=2256000 144000F 200000*3*4=2400000 Direct Labor 400000*11=4400000 $- 400000*11=4400000 264000U 188000*2*11=4136000 264000F 200000*2*11=4400000 Spending Variance Efficiency Variance Never a Variance Actual Input
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A woman arrives at a crossroads. Will a predetermined fate cause her to take a certain path‚ or does she have free will to choose a different path? Who is to say? However‚ based on the nonfiction works The Sports Gene‚ written by David Epstein‚ and “Losing Control‚” a person’s fate is the result of choices that that person or people nearby the person have made. In “Losing Control‚” it is said that prior research or preparation affects one’s fate. David Epstein said in The Sports Gene that people
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Usefulness of Job Description 1. It Helps identify a job‚ distinguishing it from other jobs by its title. 2. It serves as a guide in employee recruitment‚ selection‚ and placement. 3. It establishes proper relationship between one job and the others within the same salary bracket. 4. It facilitates comparisons with similar jobs in other firms for purposes of wage surveys. 5. It serves as a guide in the organization and administration of a department‚ division‚ section‚ or unit
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LCD based voting machine using 8051 microcontroller Electronic voting machine has now replaced the traditional mechanism of voting due to several advantages like security‚ automatic counting etc. This project presents a way to develop an electronic voting machine which displays the count of votes on a 16x2 LCD interface. A user can get his/her vote register through a set of switches (one for each candidate). After every cast of vote‚ the subsequent count can be seen on LCD. The circuit uses AT89C51
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Q1. Based on the 2004 statement of profit and loss data‚ do you agree with Water’s decision to keep product 103? Yes‚ we agree with Water’s decision.We explain it through Incremental Analysis (differential Income Approach) Continue Drop Difference Sales 26670 0 -26670 Less-Variable Expense Compensation Insurance 458 0 458 Direct Labour 6879 0 6879 Materials 4851 0 4851 Supplies 350 0 350 Repairs 104 0 104 Power 302 0 302 Total Variable Expense 12944 12944 Contribution
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Problem: Incorrect overhead allocation method 2. Cause: Internal: Incorrect method adopted External: Owners are mandated to purchase the liability insurance‚ economic growth; restrict by government (heavy regulation) low autonomy 3. Influence: Target become hard to be reached‚ low incentives‚ wrong decision shall be made 4. Conclusion: Replace the current method with an alternative method: relative i.e. using costing method which have different bases for respective overhead generated from departments
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BLEKINGE INSTITUTE OF TECHNOLOGY‚ SCHOOL OF MANAGEMENT. PERFORMANCE MEASUREMENT IN A MANUFACTURING COMPANY (THE CASE OF ALFA LAVAL LUND AB) MSc in Business Administration Author Godwill Tapisi Mukonje MSc in Business Administration School of Management gota06@student.bth.se Supervisors Lars Svensson and Björn Ljunggren April 2009 Godwill Tapisi Mukonje‚ Master’s Thesis‚ BTH 2009 0 This thesis is submitted to the School of Management at The Blekinge Institute of Technology
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HAMPTON MACHINE TOOL COMPANY About The Company Hampton Machine Tool was established in 1915 and has been manufacturing machine tools since its foundation. Hampton company’s customer base is made up primarily of aircraft manufacturers and automobile manufactures in the St. Louis area. It experienced record production and profitability during the years. Sales and profitability declined in the mid-1970s with the withdrawal from Vietnam War and the oil embargo. However‚ the company had stabilized the
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Monica Puzio Professor Raguso Women in Prison October 28‚ 2014 Substitute Assignment for EMCF Tour Over the years‚ more and more women are being incarcerated. The most typical convictions resulting in imprisonment for women are usually because of dealing drugs‚ economic reasons and/or the killing of their husbands due to the many years of abuse. A battered woman for instance may feel trapped in her relationship and her only way out is to murder her significant other and although sometimes prison
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ACC/561 4 September 2015 Mr. Joe Primiano Broadening Your Perspective 17-2 The Ideal Manufacturing Company wants to be able to track its costs and keep their cost at correct levels. The example provided in the “Broadening Your Perspective” exercise provides the tools to do just that‚ keep Ideal Manufacturing Companies costs at correct levels. Activity based costing is defined as “An activity based costing (ABC) system recognizes the relationship between costs‚ activities and products‚ and
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