1-17 (15 min.) Value chain and classification of costs‚ pharmaceutical company. Cost Item Value Chain Business Function a. b. c. d. e. f. g. h. Design of products‚ services or processes Marketing Customer Service Research and Development Marketing Production Marketing Distribution *2-23 (15–20 min.) Classification of costs‚ retail sector. Cost object: Videos sold in video section of store Cost variability: With respect to changes in the number of videos sold There may be some debate over classifications
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Case 5A - Glaser Health Products BUS 630 Managerial Accounting Wendy Achilles February 25‚ 2013 Case 5A – Glaser Health Products Glaser Health Products of Ranier Falls‚ Georgia needs assistance in evaluating and classifying costs in order to implement an activity-based costing system. As stated in the case‚ these costs will be used for planning and control decisions rather than inventory valuation. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather
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Assignment 1- Extracted from Anderson (2 individuals per group) Formulate the problem as LPM‚ solve the problem using Excel solver and provide a management report. Case Problem 2 WORKLOAD BALANCING Digital Imaging (DI) produces photo printers for both the professional and consumer markets. The DI consumer division recently introduced two photo printers that provide color prints rivaling those produced by a professional processing lab. The DI-910 model can produce a 4" _ 6" borderless print in
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Selling Prices 150 100 Materials 80 30 Salesmen’s Commission 30 20 Profit 40 50 Let ‘M’ represent the Masso products ‘R’ represent the Russo products ‘Z’ represent the objective function Profit‚ Z = 40M + 50R Constraint: Machining M + 2R ≤ 700 Assembly 2.5M + 2R ≤ 1000 Non- negativity M ≥ 0 R ≥ 0 Machine constraints Use equation 1 if Brass Ltd will produce M = 0 product M + 2R = 700 0 + 2R = 700 R = 700/2 R
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course „FLEXIBLE MANUFACTURING SYSTEMS‟. The term paper studies on NURBS (Non-Uniform Rational B-Splines) curve Mathematical Representation and NURBS based Interpolations Techniques for CNC programming. Because of its importance in both high-speed machining and tool-path generation‚ approximating a contour by NURBS format is a potential function in CAD/CAM/CNC systems. NURBS curve is one of the most commonly used tools in CAD systems and geometric modeling for its various specialties‚ which mean that
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The Toyota Production System A Case Study of Creativity and Innovation in Automotive Engineering R.Balakrishnan INTRODUCTION Automobile Manufacturing Forty years ago‚ Peter Drucker dubbed it "the industries of industries." Today‚ automobile manufacturing is still the world’s largest manufacturing activity. After First World War‚ Henry Ford and General Motors’ Alfred Sloan moved world manufacture from centuries of craft production(led by European firms(into the age of mass production. Largely
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ENGINEERING MATHEMATICS Linear Algebra: Matrix algebra‚ Systems of linear equations‚ Eigen values and eigen vectors. Calculus: Functions of single variable‚ Limit‚ continuity and differentiability‚ Mean value theorems‚ Evaluation of definite and improper integrals‚ Partial derivatives‚ Total derivative‚ Maxima and minima‚ Gradient‚ Divergence and Curl‚ Vector identities‚ Directional derivatives‚ Line‚ Surface and Volume integrals‚ Stokes‚ Gauss and Green’s theorems. Differential equations: First
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The applications of special drill bits‚ step drilling‚ pilot hole‚ back- up plate and various non-traditional machining methods have been reviewed. The special drills show different level of the drilling thrust force varying with the feed rate. The special drill bits can be operated at larger feed rate (namely shorter cycle time) without delamination damage compared
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HISTORY OF CUTTING TOOL MATERIALS • Cutting tool used during the industrial revolution in 1800 A.D • First cutting tool was cast using crucible method (1740) and slight hardened by H.T. • 1868: R. Mushet found by adding Tungsten we can increase hardness and tool life ( Air Quenching) • F.W.Taylor in Pennsylvania did the most basic research in metal cutting between 1880-1905 • Invented high speed steel (better H.T. process) • Better alloy
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1. Duggan Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are expected to total $276‚100 for the year‚ and machine usage is estimated at 125‚500 hours. For the year‚ $291‚988 of overhead costs are incurred and 130‚200 hours are used. Compute the manufacturing overhead rate for the year. (Round answers to 2 decimal places‚ e.g. 1.25.) Manufacturing overhead rate $ 2.20 per machine hour Answer: Manufacturing Overhead Rate = Estimated Overhead ÷ Estimated
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