...ACCOUNTING H525: MANAGERIAL ACCOUNTING AND CONTROL Winter Quarter 2004 INSTRUCTOR: Professor D. L. Jensen 428 Fisher Hall jensen.7@osu.edu (I check my e-mail several times daily and will respond ASAP) 292-2529 at office (Please leave recorded message; if I'm not in, I'll return your call.) 488-8177 at home (Please leave recorded message; if I'm not in, I'll return your call.) Office Hours: By appointment or chance COMMUNICATIONS CONSULTANT: Ms. Rama Ramamurthy 640 Fisher Hall ramamurthy.3@osu.edu 292-7397 Office Hours: REQUIRED TEXT MATERIALS: Anthony and Govindarajan. Management Control Systems, Eleventh edition. Homewood: Irwin, Inc., 2004 (abbreviated A&G) Supplementary materials (abbreviated S) are sold in a package by CopEz. Some supplementary items may be distributed in class or made available on the Internet. OPTIONAL MATERIALS FOR REFERENCE: Horngren, Charles T., George Foster, and Srikant M. Datar. Cost Accounting: A Managerial Emphasis. Eleventh edition. Upper Saddle River, NJ: Prentice-Hall, 2003 (or another cost accounting text) Kaplan, Robert S., and Robin Cooper. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Cambridge, MA: Harvard Business School Press, 1998. Kaplan, Robert S., and David P. Norton. The Balanced Scorecard: Translating Strategy into Action. Cambridge, MA: Harvard Business School Press, 1996. ...
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...football game. We talked about the situation not having anything set up What were the outcomes, positive and/or negative, of this decision? We wore bandanas at the game negative How would you approach a similar decision in the future? Same steps Plan ahead Appendix 1.02C Steps in Decision-Making Directions to Students: Use this graphic organizer to map the steps in a financial decision that you must make. 1. Identify the decision to be made Go to movie 2. Identify resources and gather information 3. Identify options (alternatives) Go another day 4. Identify pros and cons of each option (in boxes below) Option A Pros: go early Cons: eat all snacks before movie Option B Pros: save money for limited Cons: go another day Option C Pros: go late Cons: get home late Option D Pros: save money Cons: not go at all Resources Money car Relevant Information What time does it start 5. going to the movies late because it is better because there is fresher food 5. going to the movies late because it is better because there is fresher food 6. go to the movies 6. go to the movies 7. it was a good outcome 7. it was a good outcome Appendix...
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...Avery Hill 11/6/2013 Critical Thinking Debate #1 Does Racism still have a significant effect on education in America Today? 1. How Organize was the Group? I give the pro side a nine and the con side a 7. I feel like the pro side knew who was going to go up and speak and what information each person was going to speak about. The Con side held little meetings between each rebuttal where it looked as if they were still gathering info and couldn’t get the right response. 2. How prepared was the Group? I give the Pro side an eight and the Con side a 9. The Pro side had a lot of very interesting comments and situations about racism in school, but really no proof, they were just statements or situational. I feel like the Con side had an answer for everything they said and had facts to support their answers. 3. How persuasive was the presentation? I gave the Pro side a Ten and the Con side a seven. I feel like the Pro side might not have had the most facts or information to back up their statements but I feel like the way the spoke with so much emphasis and persuasion in their voice it was hard to disagree with them. The Con side had all the write info but none of the right speakers. Their voices were all pretty low and some words you couldn’t even understand. 4. Rate the Delivery. I gave the Pro side a 10 and the Con side a 7. The pro side was just on point with delivery. They were persuasive...
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...February 10, 2012 Globalization and its Effects What is globalization? If you asked 100 different people that question, your more than likely going to get 100 different answers. Globalization, in general, is the integration of different societies, cultures and economies. (What is Globalization, 2010) Now the question everyone is asking, what are the pros and cons of globalization. A major pro to globalization is that it helps countries’ economies to grow. If one countries’ economy grows, it is said that the growth spreads to neighboring countries which in turn spread to other neighboring countries so much that they start to grow dependent on each other. In contrary to that, a con of globalization is if one country goes into a recession, its neighboring countries will follow and it will continue to spread to other neighboring countries and so on and so forth. (Pros and Cons of Globalization) So globalization in the spreading of economic status has both its ups and downs. I feel that this controversy is a wash. To grow as a country, you have to be able to take the risk that your country may suffer as well. One day your country could be doing fine, and the next day your economy could be going right down the toilet. I think eventually countries will have to take this risk if they want to grow economically and financially as a whole. Some also argue that globalization will create jobs, increase the competition between companies, and at the same time, lower product prices...
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...* Hiring instructors with similar qualities to create a good workforce. * MANU's market penetration of the Fort Collins area ensures that all soccer players age 11 to 14 are aware of his soccer program. Weaknesses: * MANU's dependence on Tom Owen in all of its functions offers little opportunity for him to expand to other locations. Opportunities: * The close proximity to three large cities that offer limited soccer training camps. Threats: * Some parents may consider soccer as a luxury that can be eliminated in face of economic downturn and growing unemployment. * The emergence of new soccer training programs in direct competition with MANU. Market Situation Approximately 90 percent of MANU’s customers live in Fort Collins which has a population of 110,000. Greeley and Longmont are about 25 miles away by interstate highway and have a population of approximately 80,000 each. Loveland is a city that is also about 25 miles from Fort Collins and has a population of approximately 60,000. Competitive Situation There is almost no direct competition for MANU in Fort Collins. The surrounding cities of Loveland, Greeley, and Longmont offer even less developed soccer programs. Target Customer The target customer for the MANU's services would be competitive soccer players from the ages of 11 to 14. However, the ultimate purchaser of these services would be the mother or father of the soccer player. This...
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...Business Report Ideas 1. Investigate the problem of worker theft and recommend ways to decrease it. 2. Investigate the pros and cons of requiring workers to wear uniforms. 3. Report to your management what other companies are doing to increase ethics awareness among employees and recommend a course of action for your company. 4. Report on current means of reducing shoplifting and recommend which methods your store should institute. 5. Report on the challenges of an aging workforce and ways to cope with those challenges. 6. Evaluate the pros and cons of flextime and whether your company should adopt it. 7. Advise your company on developing an employee wellness program. 8. Report on the problems of sexual harassment in the workplace and design a program for preventing it. 9. Advise your company on the pros and cons of offering workers child care or elder care benefits. 10. Report on telemarketing and whether your company should use it to increase sales. 11. Show the value of and design a diversity-awareness program for your company. 12. Examine what recruiters look for in cover letters and resumes. (How are Web-based versions of these documents different from the hard-copy version? Is a resume that can be scanned the same as a Web-based version? Advise fellow students about what to do.) 13. Determine what general retirement policies your company should adopt. (Statistics show that our population is aging...
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...to twelve years of age. The face-to-face interview method is on their health status in which it has four subgroups for it, one is the health and wellbeing, the second one is the growth and development, third one is the mortality, the fourth one is morbidity and disability, as well as the fifth one is the safety and security. However, other professionals, such as doctors, do other studies and then there are also other kinds of face-to-face interview methods as well depending on what they are looking for in the child. There are several pros and cons for a face-to-face interview method. The cons would be that you would have a variety of communication (technology) (Editorial Board 2012). Then you would have a variation of the time and of the place for the interviewer as well as the participant, then third you would have some additional time if you would need to take some notes instead of having to record the interview. The face-to-face method pros would be that you are able to record the interview; you would be able to end the interview at any time. Then lastly, your participant could have...
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...Comparing and Contrasting the U.S. Health Care System By Evelyn D. Bang October 17, 2010 Abstract Comparing and contrasting the U.S. health care system with that of other countries is not an easy task. There is a great deal of information that is not only organized in a number of different ways but also it is used to measure extensive and deviating factors. The conclusion will often depend on what is believed and which factors are the most important to the individuals performing the comparison and contrast of the different health care systems. However, the U.S. is presently considering a number of propositions in reforming its health care system and very often Canada is referred to as a potential model. Likewise, Canada at times looks to the U.S. for methods to improve its system. As a result, the pursuit for improvement in both health care systems has led to plentiful but compatible and incompatible documentation about the relative merits of the two systems (Madore 1992, para. 1). Comparing and Contrasting the U.S. Health Care System A healthcare system can be reviewed by many standards. It can be reviewed by its effectiveness and efficiency, its fairness and receptiveness to the expectations of its population. It can be reviewed through its non-discriminatory economic contributions and suitability and lastly, it can be reviewed through its population’s overall health. Comparing and contrasting the U.S and Canadian. Health care systems Both the Unites...
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...below. By using only those creditors I was able to build stellar business credit inside of 4 months. No, you don't need good personal credit to build business credit but it certainly doesn't hurt if you do have good personal credit. Finally, even though it's important to build solid business credit, I strongly recommend that you begin building strong personal credit as well. It's nice to have a double arsenal of both good personal and business credit. When I say "pros" I mean that it is what makes it easier to get business credit from the creditor. When I say "cons" it doesn't necessarily mean that it's a "con" but rather they are extra steps/requirements needed to get the business credit. Here are the resources: 1) Advanta Business Credit Card - www.advanta.com Pros: Outstanding balance does not appear on personal credit reports Cons: Requires good personal credit Requires a personal guarantee 2) American Express - www.americanexpress.com Pros: Outstanding balance does not appear on personal credit reports Cons: Requires good personal credit Requires a personal guarantee www.SecretsToBusinessCredit.com Copyright © 2009 1 RESOURCE DIRECTORY BUSINESS CREDIT RESOURCE DIRECTORY - MONICA MAIN 3)...
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...Table of Contents System or Application Overview 3 Brief Description 3 Intended Users 3 Project Initiator 3 Requirements Specification 4 Overall Goals 4 Requirements Gathering 4 Functional Requirements 4 Describe nonfunctional requirements 4 Functions and constraints used to frame the scope 4 Application Design 5 High Level Use Case Diagram 5 Functional Decomposition Diagram 6 Class Diagram 7 Sequence Diagram 8 Story Board 8 Test and Quality Assurance Plan 9 Unit Tests 9 System Tests 9 Acceptance Tests 10 Bug Tracking 10 Development Strategy 11 Insourcing 11 Pros 11 Cons 11 Outsourcing 11 Pros 12 Cons 12 Combination 12 Pros 12 Cons 13 Financial Analysis 13 Investment 13 Savings 13 Timing 13 Strategic Fit 13 Economic Impact 13 Operational Model 13 Cultural Fit 13 Risk Management 14 Recommendation 14 Integration and Deployment Plan 15 Work Breakdown Structure 15 References 17 System or Application Overview Brief Description This document will be used to track the Requirements, Design and Implementation of a Time Card System. This system will be used to track the time 20 different employees spend working on different projects. It will also allow managers to run reports allowing them to track time by either employee or project. Intended Users This system will be used by both employees and managers. Employees will need to clock in to the current project, clock out, and change projects...
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...Students in Polytechnic University of the Philippines Santa Rosa Campus 5. The Effectiveness of Having a New Computer Laboratory for Learning Improvements in Computer Related Subjects Polytechnic University of the Philippines Santa Rosa Campus 6. Common Problems of BSIT Students in Using Computer Laboratory in Polytechnic University of the Philippines Santa Rosa Campus 7. The Effects of Noise Pollution Around the Campus Vicinity of Polytechnic University of the Philippines Santa Rosa Campus 8. Factors Affecting the Implementation of the Polytechnic University of the Philippines Santa Rosa Campus Rules and Regulations 9. The Common Learning Techniques in Programming of 1st Year BSIT Student of Polytechnic University of the Philippines Santa Rosa Campus 10. Factors that Affects the Learning of Students Inside the Classroom 11. Benefits of Having Programming Tutorials to the BSIT Students of Polytechnic University of the Philippines Santa Rosa Campus 12. Advantage and Disadvantages of Having Computer Shops near at Polytechnic University of the Philippines Santa Rosa Campus 13. Factors that Affect Why 2nd Year Students Failed at Object Oriented Programming at Polytechnic University of the Philippines Santa Rosa Campus 14. The Effects of Wearing Uniform at School 15. The Effects of Bullying 16. Conflict Engage Between the Administrative Staffs and the Students of Polytechnic University of the...
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...CAREER CHOICE-TEACHER OR ACCOUNTING April 21, 2014 TABLE OF CONTENTS Introduction 3 Purpose…………………………………………………………………………………………………….4 Teaching Abroad 4 Path to teaching abroad 5 Potential salary for teaching abroad 6 Pros and cons of teaching abroad…………………………………………………………6 Career as an accountant 7 Path to becoming an accountant 8 Potential salary for accountants 8 Pros and Cons of Accounting……………..………………………………………………..8 Career choice …………………………………………………………………………………………9 Conclusion and Recommendation…………………………………………………….10 Reference………….…………………………………………………………………………….11 April 21, 2014 Susan Williams DeVry University Subject: Career choice for Susan Williams INTRODUCTION In the United States students often graduate with an idea of the career path they will go down. There are some students who have no idea what direction or career path they are going to take once they have received their diploma. There are some who change the course of their career path they have been educated for in mid-stream or after graduating from college. I have a student, Susan Williams who wants to travel and use her degree at the same time. Her degree is in Business Administration with a concentration in accounting. The student wants to travel and teach children because that is where her real passion is. Although she can possibly use her business administration/accounting and travel, teaching children is on the other end of the spectrum in comparison...
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...23:00, sab-dom e festivi 9:00 – 21:00), 365 giorni all’anno. I corsi di CYBERTRAINING sono adesso ancora più vari e uniscono il divertimento al raggiungimento dei tuoi obiettivi di fitness. Che si tratti di Step, Pump ´n Shape o Yogates: i nostri corsi offrono una vastissima varietà. PUMP ’N SHAPE YOGATES BODY FIGHT Un allenamento intensivo col bilanciere e i pesi liberi, l‘ideale per bruciare i grassi e aumentare la forza resistente in tutto il corpo. Questo corso combina elementi di Yoga e di Pilates in un workout che rinforza la tua muscolatura e ridà energia al corpo. La ricetta perfetta contro lo stress quitidiano. Questo power workout richiede il coinvolgimento di tutto il corpo e attraverso varie tecniche di combattimento allena in particolare la resistenza e rinforza la muscolatura della schiena. Attraverso questo corso intensivo e grazie a facili sequenze di passi, stimoli la combustione dei grassi, alleni la resistenza e rinforzi l‘intero corpo. Ottimo per tutti coloro che vogliono ottenere dei risultati in poco tempo. KETTLEBELL TABATA WORKOUT PUMP BASICS Massima efficacia nel minor tempo possibile – questo impegnativo allenamento intervall col Kettlebell ti porterà fino al tuo limite massimo e rinforzerà i gruppi muscolari più importanti del tuo corpo. Una serie di esercizi mirati e indicazioni specifiche sul loro corretto svolgimento ti preparano in modo ottimale all‘allenamento con il bilanciere o con i manubri. RHYTHM...
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...insurance on their own and further assist those who currently have insurance. The fear among the people it that it will only further cause low-income families to be faced with a larger problem of having to cover fines because of their lack of funding to make such purchases. Only time will tell which way this reform will lean towards with the inception date of 2014 when all will be required to carry medical insurance or be faced with unwelcomed penalties. Healthcare: A Problem Facing Many Individuals in the United States Healthcare, the cost and availability for the average individual living in the United States has become a major issue which many are now being faced with especially after the attacks on the United States on 9/11 which left many people without jobs which led to the lack of income and healthcare insurance. Today, many people need to make decisions on a daily basis as to whether or not their small incomes should be used towards medical help, prescriptions or on necessities. Low...
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...Are Enhanced Interrogation Techniques Effective and Should the United States Government Use Them? James A. Bradley II Having grown up in the age of the internet, I have seen the news stories and videos of 9/11. It has made me wonder several questions such as “Why pick America, of all places, to attack?” or “What did we do to retaliate?” To this day we still aren’t sure of the actual reasoning behind it, but we still have theories. As for retaliation, the government sought out those who did this to our country. I first became interested in this topic this past semester for political science. In groups of two, we had to write a paper based on a topic that we could select. Before doing extensive research into the topic, more questions were forming in my mind. I wanted to know what our government did to seek out justice against those who participated in 9/11. Even though my partner and I collectively had to choose a side, I wasn’t quite sure what side I choosing. Then the research continued. I researched deeper in to the subject. With what little research I had done, I started into the paper. Enhanced interrogation techniques are what the conservatives call it. Liberals call it torture. The more important question is this: Does it work? Liberals say no, while the conservatives say yes. In the eyes of a conservative it might read something like this: We believe that enhanced interrogation techniques work and provide results faster than sting operations that could take years...
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