Memo Re: Salem Telephone Company‚ Salem Data Services Accounting Analysis Salem Telephone Company recently established Salem Date Services‚ a computer service subsidiary of the telephone company. The new subsidiary was established in efforts to earn the company increased revenues in order to relieve pressure to increase rates for the regulated telephone company. Salem Data Services accounting has shown profit loss for the subsidiary over the past three months. Peter Flores‚ president of Salem
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Which companies are operating sweatshops? Many of the companies directly running sweatshops are small and don’t have much name recognition. However‚ virtually every retailer in the U.S. has ties to sweatshops. The U.S. is the biggest market for the garment industry and almost all the garment sales in this country are controlled by 5 corporations: Wal-Mart‚ JC Penney‚ Sears‚ The May Company (owns and operates Lord & Taylor‚ Hecht1s‚ Filene1s and others) and Federated Department Stores (owns and operates
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Salem Telephone Company Case Study 1. I saw Sales Promotion for Salem Data being the VC because depending on how good business is doing (increased revenue and clients) would depend on how much money would need to be spent in promotions. Variable cost: Operations hourly personnel Power Fixed cost: Space Costs Equipment Costs Wages and Salaries (minus hourly personnel) Corporate Services 2. January February March Hourly wages $7‚896 $7‚584 $8‚664 Power
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Companies Should not be Held Liable for Losses Sustained in a Successful Attack Made on Their AIS by Outside Sources. ACCT451 2013 I argue against the statement" Companies should not be held liable for losses sustained in a successful attack made on their AIS by outside sources." There are several reasons for my contention. The Accounting Information Systems has been used by businesses to improve their recording‚ processing‚ and reporting of accounting information. At the same time it is the
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Reading an Academic Source: “Historic low prestige and seeds of change: Attitudes toward Jamaican Creole” Jamaican Creole (known to its speakers as Patois) is a language of ethnic identification for roughly two and a half million people in the island of Jamaica‚ and overseas for many thousands of native speakers. The origins of the Jamaican Creole postdate 1660‚ in the interaction of British colonists and African slaves. Jamaican language and its place in society reflects the brutal history
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Khufu Vessel I: Ships as Displays of Power and Prestige in Ancient Egypt In ancient Egypt‚ ships and boats were sometimes used as displays of power and prestige. The development of shipbuilding technology and tradition and the use of watercraft for ritual purposes are all testimony to this point. I believe one ancient Egyptian ship in particular‚ Khufu Vessel I‚ is the most evident example of ships being used to demonstrate power and prestige‚ as well as a convergent point for early Egyptian
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1.) VARIABLE EXPENSES - Power - Operations (hourly personnel) FIXED EXPENSES - Rent - Custodial services - Computer leases - Maintenance - Depreciation - Operations (salaried staff) - Systems development and maintenance - Administration - Sales - Sales promotion - Corporate services 2.) VARIABLE EXPENSES: COST/HOUR JAN. FEB. MAR. Power: 4.7 4.7 4.7 Operations (hourly personnel): 24 24 24 TOTAL: 28.7 28.7 28.7 3.) CONTRIBUTION MARGIN INCOME STATEMENT
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James Whittle Salem Telephone Company Case Study 9/29/2014 1.) The variable costs in Exhibit 2 are Power and Hourly Personnel Wages as the costs fluctuate from month to month and are driven by the revenue hours for the company. The fixed costs in Exhibit 2 are Rent‚ Custodial Services‚ Computer Equipment Leases‚ Computer Maintenance‚ Computer Depreciation‚ Office Equipment and Fixtures Depreciation‚ Salaried Staff Wages‚ Systems Development and Maintenance‚ Administrative Wages‚ Sales Wages
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Case Study #1. Salem Telephone Company 1. Variable expenses: Power (the more hours sold‚ the more energy consumed) The hourly personnel (operations) works only when the computers are in operation Fixed expenses: The rent has to be paid despite any level of production ($8‚000 monthly) The custodial services depend on Salem Telephone’s estimated space‚ they are independent from the revenue of the Company The computer leases were acquired to run the business (before it was actually started
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Review of Riordan Manufacturing’s Telephone and Data Networks Riordan Manufacturing is a global company that manufactures plastic products including beverage containers‚ custom plastic parts‚ and plastic fan parts. Their products serve a variety of customers including automotive manufacturers‚ aircraft and appliance part manufacturers‚ the Department of Defense‚ bottlers‚ and beverage makers. Dr. Riordan‚ who started the company by leasing the rights to plastics manufacturing patents‚ realized the
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