to distort product costs under the following two conditions: (1) Indirect and support expenses are high‚ especially when they exceed the cost of the allocation base itself (such as direct labor cost); and (2) Product diversity is high: the plant produces both high-volume and low-volume products‚ standard and custom products‚ and complex and simple products. The combination of these two conditions will magnify the distortions that arise because volume-based product costing systems do not accurately
Premium Costs Activity-based costing Management accounting
Introduction: Ovania Chemical Corporation is a specialty chemicals producer. Its core product is polyethylene terephthalate (PET) thermoplastic resins‚ which are used mainly to make containers and packages for bottled water‚ soft drinks‚ foods‚ and pharmaceuticals. Their main plant is located in Steubenville‚ Ohio. Though smaller than other chemical producers that produces globally‚ it has competed successfully in its niche of the US specialty chemical business. Recently advances in technology have
Premium Recruitment Employment
Mixtures - Solutions‚ Colloids and Suspensions The table below compares solutions‚ colloids and suspensions. | |Solutions |Colloids |Suspensions | |Appearance |Clear‚ transparent and homogeneous |Cloudy but uniform and homogeneous |Cloudy‚ heterogeneous‚ at least two | | |
Premium
Bangladesh Anaerobic Digestion of Industrial Sludge to Produce Biogas Salma A. Iqbal1‚ Shahinur Rahaman‚ Mizanur Rahman‚ Abu Yousuf Dept. of Chemical Engineering and Polymer Science Shahjalal University of Science & Technology‚ Sylhet-3114 Keywords: Anaerobic digestion‚ Industrial sludge‚ Biogas Abstract: Anaerobic Digestion (AD) is a series of process in which microorganisms break down biodegradable material in the absence of oxygen‚ used for industrial or domestic purposes to manage
Premium Anaerobic digestion Sewage treatment
Introduction The idea of building windmill can easily be traced back to the ancient trend of mankind to use the force of nature for our benefit. The basic principle of a windmill is to rotate large turbines when the wind blows and use that energy to produce electricity. The mechanical energy that is created from the rotation of the turbines is converted to electrical energy and stored for later use. There is some initial cost of setting up the windmills and after that it’s like free energy from nature
Premium Windmill Wind turbine Wind power
Gina McArdle May 21‚ 2010 F 9-11:50 Be the Solution to Ocean Pollution Specific Purpose: To persuade my audience to minimize the amount of waste they contribute to the ocean litter and pollution Central Idea: The quality of the ocean and health of sea life is greatly impacted by the contents that go into the sea‚ so the people of this world should limit the amount of litter and pollutants that potentially contribute to this problem. INTRODUCTION I. Attention Getter: Breathe slowly
Premium Ocean Marine biology
concern‚ including who and what is important to her‚ then extract a vision of a preferred future from her (Trepper et al.‚ 2011). The setting of specific‚ concrete and realistic goals is an important component of solution-focused counselling (Loh‚ 2014). Karen’s goals are formulated through solution-focused conversation about what she wants to be different in the future. Once a beginning formulation is in place‚ counsellor emphasises on Karen’s strengths and resources related to that vision. Furthermore
Premium Goal Goal Karen people
| Deutsche Allgemeinversicherung Process Measurement and Improvement Introduction The case is based on an insurance service company which traced back to 1994. The company was facing problems in controlling and improving service quality and operation performance. This essay will stress on introducing the SPC (statistical process control) to DAV and providing suggestions on improving both the SPC
Premium Control chart Management Statistical process control
The financial institutions can scarcely be regarded as a form of innovation. Certainly its tradition virtue and recognized ways of doing business have been a source of pleasure to the sector (Bradley‚ L et al‚ 2003). There are different types of financial institutions. Generally speaking‚ financial institutions are ranked by their capitals or assets. According to the categorization structure of “Istward and Holland”‚ banks with capital less than US $40 billion are measured as small banks; those with
Premium Bank Credit union
(i) Conversion from Class to Basic Type: We know that conversion from a basic to class type can be easily done with the help of constructors. The conversion from class to basic type is indeed not that easy as it cannot be done using constructors. for this conversion we need to define an overloaded casting operator. This is usually referred to as a conversion function. The syntax for this is as follows: operator typename(){….} The above function shall convert a class type data to typename.
Premium Java Data type Programming language