TOM’s 1.2(in million) Integrated:50 Acc. * 100 = 5‚000 Clustered:500 Acc. * 20 = 10‚000 SMB:5‚000 Acc. * 5 = 25‚000 TOTAL Revenue = $ 40‚000 B) Sales Budget Integrated: 4% x 5‚000 = 200 Clustered: 3% x 10‚000 = 300 SMB: 2 % x 25‚000 = 500 How many Salespersons ?: Integrated: 50 Accounts x 1/ 1Acc. = 50 Managers Clustered: 500 Accounts x 1/ 5 Acc. = 100 Managers SMB: 5‚000 Accounts x 1/ 20 Acc. = 250 Managers TOTAL = 50 + 100 + 250 = 400 Managers reporting Tom’s organization is customer
Premium Sales
until they are completed or sold. Back flush accounting is also called delayed costing‚ as costs are not allocated to production until after events have occurred. From view by other author‚ back flush accounting is a costing system that omits recording some of all of the journal entries relating to the cycle from purchase of direct materials to the sales of finished goods (Robert‚ 2011). According to Grahame Steven‚ Financial Management 2006‚ an approach
Premium Inventory Cost accounting Management accounting
Corporate Governance The Role of Institutional Investors in Promoting Good Corporate Governance Corporate Governance The Role of Institutional Investors in Promoting Good Corporate Governance This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. This document and any map included herein are without
Premium Investment Corporate governance Collective investment scheme
Statements on Management Accounting STRATEGIC COST MANAGEMENT TITLE Implementing Target Costing CREDITS Implementing Target Costing was approved for issuance as a Statement on Management Accounting by the Management Accounting Committee (MAC) of the Institute of Management Accountants (IMA® IMA ). extends appreciation to the Society of Management Accountants of Canada (SMAC) for its collaboration in creating this SMA and to Robert A. Howell‚ Ph.D.‚ president of Howell Management
Premium Cost Cost accounting Management accounting
Elevator Pitch Qdoba was founded in 1995 in Denver‚ Colorado and began franchising in 1997. Jack in the Box Corporation then acquired Qdoba in 2003. It is a franchise that is known as a Mexican Grill. Qdoba has grown to have around 650 locations throughout the United States and is looking to expand north into Canada. It offers multiple selections‚ such as tacos‚ burritos‚ nachos‚ salads‚ and quesadillas. They focus their attention on the individual ingredients and work these ingredients to perfection
Premium United States Chipotle Mexican Grill Food
[pic] Learning Objectives: ← To understand the meaning of standard costing‚ its meaning and definition ← To learn its advantages and limitations ← To learn how to set of standards and determinations ← To learn how to revise standards Introduction: Standard costing is a very practical and therefore widely used costing system‚ in businesses that make a range of products which‚ although different‚ pass through standard and repetitive processes and machinery. Standard cost is the
Premium Cost accounting Costs Cost
MANAGEMENT ACCOUNTING: COSTING AND BUDGETING ------------------------------------------------- Amaya Gamage BM/C/43/32 SUBMITTED TO: Mr. Anuruddha Yapa 30.07.2012 Acknowledgement I would like to express my sincere gratitude to those who helped me to finish this project on Costing and Budgeting. I have taken a lot of effort in finishing this assignment successfully. I express my heartfelt gratitude especially to our lecturer of Management Accounting: Costing and Budgeting module
Premium Cost accounting Costs Management accounting
Explaining Phobia Paper Stacy R. Lee University of Phoenix-Online November 26‚ 2012 In this paper the principles of operational‚ classical‚ and observational learning theories will be discussed as those theories pertain to the Case Study of Little Hans. I will review Sigmund Freud’s case study of Little Hans‚ the child that developed a fear of horses‚ and relate how this case is explained by the above mentioned theories. I will also discuss this case from the psychoanalytic perspective.
Premium Classical conditioning Sigmund Freud Ivan Pavlov
Costing Methods Paper Baldomero Garza‚ Carrie Davis Tsao‚ Chelse Monnier‚ Elizabeth Sanchez‚ Lea Dague‚ ACC/561 November 26‚ 2012 Cathleen Davis Costing Methods Paper Costing Methods Franco Harris’ company Super Bakery‚ Inc. has seen significant success along with continued growth throughout its existence. The authors point out that the company has enjoyed a 20% average growth “during most of its existence” (Kimmel‚ Weygand‚ & Kieso‚ 2009). The purpose of this analysis is to identify
Premium Cost accounting Cost Management accounting
advised to develop their stock markets. It was suggested that these investments would help the stock markets directly through widening investor base and indirectly by compelling local authorities to improve the trading systems. While the volatility associated with portfolio capital flows is well known‚ there is also a concern that foreign institutional investors might introduce distortions in the host country markets due to the pressure on them to secure capital gains. In this context‚ this paper
Premium Investment