...5 Cost Allocation and Activity-Based Costing Systems L E A R N I N G O B J E C T I V E S After studying this chapter, you will be able to 1. Explain the major purposes for allocating costs. 2. Explain the relationship between activities, resources, costs, and cost drivers. 3. Use recommended guidelines to charge the variable and fixed costs of service departments to other organizational units. 4. Identify methods for allocating the central costs of an organization. 5. Use the direct, step-down, and reciprocal allocation methods to allocate service department costs to user departments. 6. Describe the general approach to allocating costs to products or services. 7. Use the physical units and relative-sales-value methods to allocate joint costs to products. 8. Use activity-based costing to allocate costs to products or services. 9. Identify the steps involved in the design and implementation of activity-based costing systems. 10. Calculate activity-based costs for cost objects. 11. Explain why activity-based costing systems are being adopted. 12. Explain how just-in-time systems can reduce non-value-added activities Cost Accounting System. The techniques used to determine the cost of a product or service by collecting and classifying costs and assigning them to cost objects. A university’s computer is used for teaching and for government-funded research. How much of its cost should be assigned to each task? A city creates a special police unit to investigate a series...
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...Based on the case study titled Disney Design, we would like sharing how The Walt Disney Company can be so successful in till today in the entire world mainly due to its successful organizational management. Walt Disney was established in the year 1923. As each and everyone know Walt Disney is the 11th world most valuable brand with a market capital net-worth of USD 179.5 billion by May 2015, according to the Forbes Magazine. It was stating from 1923 at California and it is still so popular in movie, TV program, theme parks, resorts and destination, entertainment, and games. The Walt Disney Company is a diversifies worldwide entertainment company with operations in four major business parts which are studio entertainment, parks and resorts, media networks and consumer products. They have 11 theme parks around the world, cable television network like Disney channel and ESPN. After precisely doing several research and analysis towards the Walt Disney Company, we would like to discuss three major topic regarding about what environmental factors that influenced its management style, what type of organizational structure it is, and how and where might the informal organization be a real asset at Disney? Management style is particularly important during crisis. There are some significant environmental factors constantly affecting the management style of a business, including Disney. Disney has to operate in an extremely complex environment on account of the internationalization of...
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...Interdisciplinary Description of Complex Systems 8(1), 34-48, 2010 COMPLEXITY IN ORGANIZATIONS AND ENVIRONMENT - ADAPTIVE CHANGES AND ADAPTIVE DECISION-MAKING Robert Fabac* Faculty of Organization and Informatics, University of Zagreb Varaždin, Croatia Regular article Received: 14. May 2010. Accepted: 30. June 2010. ABSTRACT The features of complexity are ever more present in modern organizations and in environments in which they operate, trying to survive and be as competitive as possible.) In the processes of, the socalled emergence, the formal organizational structure, designed purposefully and with a plan, is going through a change due to complexity and the need for adaptation. As a result, there is a variety of new informal groups. At the same time, the intended structural changes and business process changes occur because of the perception that the leadership and senior organizational management have of the strategic situation. Managers in modern organizations often use business intelligence (BI) systems when making important business decisions. These systems offer support to the decision-making by gathering and processing relevant data and information about the company performance, but also about the data on conditions in close and remote environment. A modern company is characterized by the complex adaptive system, but the environment in which it operates together with other business subjects (agents) is also complex. Consequently, the requirements for appropriate...
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...decision-makers in deciding important decisions. Over the past two decades advancements in technology have elevated the importance of BI systems and software to an organized corporate strategy and overall success. Reliable and accurate BI systems are used by many large corporations; they can be custom-built by a service provider or by people working for the corporation. This is because they are very expensive, cutting edge software systems. Past research has shown that BI is one of the fastest-growing methods of intelligence gathering in the field. With all of the attention of advances in information technology (IT) and how helpful they are it is easy to overlook some of their repercussions. This paper highlights the importance of BI in decision-making areas and the techniques used to make them. Advantages and benefits are then discussed and one major problem is described in detail. Computer hacking is becoming more popular as the future comes closer and it is a larger problem than most think outside of the business world. The conclusion offers an insight into the future of BI and identifies the problem of hacking as its major threat. 1. Introduction Business intelligence (BI) has become one of the most successful and popular ways that an organization uses to answer specific questions or problems over the past 25 years and is vital to success. BI is a term that covers a multitude of different concepts, theories, and methods that are related to data...
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... STUDENT NAME: AYODEJI WALE OMITOGUN SALAMI. I D: P1018205. GROUP…22B DIAGRAMPICTURE COPY FROM APQN ;( DISSOLVING BOUNDARIES FOR A QUALITY REGION FROM THE WEB.) INRODUCTION: The study is for the analyses of the concept of organisation structure, culture and behaviour. Hence organisation culture is defined as the psychology attitudes experiences, beliefs and values of an organisation. It is the specific collection of values and norms that are shared by people and groups in an organisation and control, the way they interact with each other and the stakeholders outside the organisation. And structure includes both the organisation chart and unwritten lines of power and influence that indicate whose contribution are most valued. Hanley’s four types of organisation culture are discussed as; Power culture: This is the concentration of power among a few. Role culture; this is clear delegation of authorities within highly defined structure. Task culture; is teams formed to solve particular problems. Power derives from expertise as long as a team requires expertise. And person culture exists where all individuals believe themselves superior to the organisation. All this types of culture are discussed here and their usage on the case studies. CONTAINETS………………. ORGANISATION DEFINATION AND DISCUSSION………………………………………………4……..5 TYPES OF STRUCTURES……………………………………………………………………………..5………….6 DEFINATION OF CULTURE…………………………………………………………………………7……………...
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...Japanese Companies in Germany: A Case Study in Cross-Cultural Management JAMES R. LINCOLN, HAROLD R. KERBO, and ELKE WITT'ENHAGEN* From a series of qualitative interviews with Japanese managers and German managers and workers in thirty-one Japanese-owned companies in the Dusseldorf region of western Germany, this article discusses differences in cultural patterns and organizational styles between the German and Japanese employees and the problems these pose for communication, cooperation, and morale. First, we deal with cultural contrasts: language issues, interpersonal styles (personability and politeness), and norms regarding the taking of responsibility. Second, we examine the impact on cross-nationality relations of established organizational practice: for example, German specialism vs. Japanese generalism; direct and vertical vs. indirect and incremental decision making. We also discuss efforts by these firms to find compromise systems that would meet the needs and interests of both sides. The third focus is the reactions of Japanese companies in North Rhine-Westphalia to German unions, works councils, and codetermination regulations. In the labor view, Japanese firms overall do no better or worse than comparable German firms. Japanese direct investment in Western economies is concentrated in North America and the United Kingdom. In consequence, a rich journalistic and scholarly literature examines the Japanese experience in the Anglo-American countries, the management...
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...Recognizing the Need For, Impacts and Benefits of Effective Delegation in the Work Place CASSANDRA C. SMITH Graduate Research Thesis Lawrence Technological University Southfield, Michigan Dr. Thomas Marx Senior Service College Fellowship (SSCF) 2011-2012 Midwest Region Published by Defense Acquisition University 28 Mar 2012 Submitted to Lawrence Technological University (LTU) College of Management in partial fulfillment of the degree of Masters of Science in Global Leadership and Management Submitted to Defense Acquisition University (DAU) Midwest Region in partial fulfillment of the requirement of the Senior Service College Fellowship (SSCF) Program UNCLASSIFIED: Distribution Statement A Approved for public release Report Documentation Page Form Approved OMB No. 0704-0188 Public reporting burden for the collection of information is estimated to average 1 hour per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington VA 22202-4302. Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to a penalty for...
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...APPLICATIONS OF QUALITATIVE AND QUANTITATIVE TECHNIQUES OF MANAGEMENT IN ADMINISTRATIVE/ACADEMIC DECISION-MAKING IN INSTITUTIONS OF HIGHER EDUCATION IN VIRGINIA by Carlos A. Valero Dissertation submitted to the Faculty of the Virginia Polytechnic Institute and State University in partial fulfillment of the requirements for the degree of DOCTOR OF EDUCATION in Educational Administration APPROVED: ______________________ Don G. Creamer, Chairman __________________________________ ____________________________ Karl T. Hereford _________________________ Stephen R. Parson January, 1997 Blacksburg, Virginia David J. Parks ____________________ John W. Dickey APPLICATIONS OF QUALITATIVE AND QUANTITATIVE TECHNIQUES OF MANAGEMENT IN ADMINISTRATIVE/ACADEMIC DECISION-MAKING IN INSTITUTIONS OF HIGHER EDUCATION IN VIRGINIA by Carlos A. Valero Educational Administration Don G. Creamer, Chair Abstract The purpose of this study was to examine the status and extent to which administrators of colleges and universities in the state of Virginia apply qualitative and quantitative techniques of management in planning, directing, reporting, and controlling activities for enhancing their administrative and academic decision-making capability. The study was directed to the top and operative organizational levels in two categories of administrators (nonacademic and academic) to determine the types of managerial techniques used, degrees of familiarity with these techniques, frequency of...
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...relates to information systems. 2. Explain why knowledge of information systems is important for business professionals, and identify five areas of information systems knowledge that they need. 3. Give examples to illustrate how the business applications of information systems can support a firm’s business processes, managerial decision making, and strategies for competitive advantage. 4. Provide examples of several major types of information systems from your experiences with business organizations in the real world. 5. Identify several challenges that a business manager might face in managing the successful and ethical development and use of information technology in a business. 6. Provide examples of the components of real world information systems. Illustrate that in an information system, people use hardware, software, data, and networks as resources to perform input, processing, output, storage, and control activities that transform data resources into information products. 7. Demonstrate familiarity with the myriad of career opportunities in information systems. The Real World of Information Systems Real World Case: eCourier, Cablecom, and Bryan Cave: Delivering Value Through Business Intelligence The Fundamental Roles of IS in Business Trends in Information Systems The Role of e-Business in Business Types of Information Systems...
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...Anno Accademico 2013/2014 INTEGRAZIONE DEL SUPPORTO DECISIONALE CON GLI STRUMENTI GEOCOLLABORATIVI FATTORI MARCO FELLA ARMANDO LA ROSA GIOVANNI 1 SOMMARIO 1. PREFAZIONE ………………………………….……………………………………3 2. INTRODUZIONE .............................…………………….………….......…………...4 3. PANORAMICA DEI MODELLI DI PROCESSO DECISIONALE...........................6 3.1. VISTA SEQUENZIALE …………………...................……...……………….... 6 3.2. VISTA DINAMICA ............................................................................................. 8 3.3. VISTA CONTINUA........................................................................................... 10 4. MODELLO CONCETTUALE E REQUISITI DI PROGETTAZIONE .................. 12 5. MAPPE ARGOMENTATIVE IN CSDM .................................................................16 5.1. Collegamento dei contributi di discussione agli oggetti geografici ..............................................................................................................................16 5.2. Mappe argomentative come strumenti gis collaborativi ..............................................................................................................................18 6. STRUMENTO SVILUPPATO...................................................................................21 6.1. Considerazioni sulla progettazione ......................................................................21 6.2. Supporto di visualizzazione e interazione...
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...Societal marketing Traditional marketing Word of mouth Sales promotion Gorilla marketing Viral marketing n so n so on….n what not…many more YYYYYY DY NEED TO STUDY ALL DEZ…YYYY…ITNI CARE TO HMRI HMRY PARENTS B NHI KRTY…JTNA YE LOG KRTY HY… R DEZ REALLY THE CUSTOMERS OR THE PROFIT????? TOPIC…….BIRD EYE VIEW OF HOW P & G TACKLES ITS CUSTOMERS…. SUBJECT….MARKETING MANAGEMENT SUBMITTED BY…..SADAF, FARAH ,MARYAM,RUBINA DATE OF SUBMISSION…30 APRIL 2014 SUBMITTED TO….MAAM SADI AZIZ Mahatma Gandhi > Quotes > Quotable Quote “A customer is the most important visitor on our premises. He is not dependent on us. We are dependent on him. He is not an interruption in our work. He is the purpose of it. He is not an outsider in our business. He is part of it. We are not doing him a favor by serving him. He is doing us a favor by giving us an opportunity to do so. CUSTOMER PSYCHOLOGY……HOW IMPORTANT FOR A MARKETER TO STUDY????? Companies use marketing to promote and sell their products or services, and consumer behavior is how consumers act and respond in the retail environment. In order for a company to create a strong marketing campaign, it is important to understand how and to what the consumer will respond. This relationship between marketing and consumer behavior involves studies, focus groups, psychological analyses and other methods of studying the market for a particular product or service. Understanding consumer behavior is critical for...
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...Beyond Feelings A Guide to Critical Thinking NINTH EDITION Vincent Ryan Ruggiero Professor Emeritus of Humanities State University of New York, Delhi BEYOND FEELINGS: A GUIDE TO CRITICAL THINKING, NINTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2007 and 2004. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOC/DOC 1 0 9 8 7 6 5 4 3 2 1 ISBN: MHID: 978-0-07-803818-1 0-07-803818-9 Vice President & Editor-in-Chief: Michael Ryan Vice President EDP/Central Publishing Services: Kimberly Meriwether David Editorial Director: Beth Mejia Senior Managing Editor: Meghan Campbell Executive Marketing Manager: Pamela S. Cooper Senior Project Manager: Joyce Watters Buyer: Nicole Baumgartner Design Coordinator: Margarite Reynolds Media Project Manager: Sridevi Palani Compositor: Glyph International Typeface: 10/13 Palatino Printer: R...
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...Additional Praise for Ramit Sethi and I Will Teach You to Be Rich “Ramit Sethi is a rising star in the world of personal finance writing. . . one singularly attuned to the sensibilities of his generation. . . . His style is part frat boy and part Silicon Valley geek, with a little bit of San Francisco hipster thrown in.” —SAN FRANCISCO CHRONICLE “The easiest way to get rich is to inherit. This is the second best way—knowledge and some discipline. If you’re bold enough to do the right thing, Ramit will show you how. Highly recommended.” —SETH GODIN, AUTHOR OF TRIBES “You’ve probably never bought a book on personal finance, but this one could be the best $13.95 you ever spent. It’ll pay for itself by the end of Chapter 1 (check out the box on page 24 to see what I mean).” —PENELOPE TRUNK, AUTHOR OF BRAZEN CAREERIST: THE NEW RULES FOR SUCCESS “Most students never learn the basics of money management and get caught up in the white noise and hype generated by the personal-finance media. Ramit’s like the guy you wish you knew in college who would sit down with you over a beer and fill you in on what you really need to know about money—no sales pitch, just good advice.” —CHRISTOPHER STEVENSON, CREDIT UNION EXECUTIVES SOCIETY “Smart, bold, and practical. I Will Teach You to Be Rich is packed with tips that...
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...Pros: * "Great environment combined with a perfect work-life balance" in 49 reviews * "Great work environment/culture which makes it a fun place to work" in 45 reviews * "Good benefits; Good company to work for till profits started to slide off" in 36 reviews * "Lots of great people at the company, learned a lot and inspired my career in technology" in 33 reviews * "Good pay, great management, I felt like the work I was doing was important for the company" in 30 reviews Cons: * "No work life balance, limited career advancement, lack of good benefits of tech companies" in 20 reviews * "Senior management (C-Level) does no communicate down to employees well" in 27 reviews * "Poor management decision making processes - not innovative" in 18 reviews * "Upper management doesn't listen to people lower down that actually know what they're talking about" in 15 reviews * "Many bad/useless middle management built up over the years but the layoff did some clean up" in 13 reviews Reviews Dec 8, 2013 “Loved the company and the people.” Software Development Manager (Former Employee) Rolling Meadows, IL I worked at BlackBerry full-time for more than 5 years Pros – BlackBerry was a great company with great people. I still believe the technology is the best in the industry and is only lagging due to customer lack of appreciation of the importance of Mil grade security. Cons – Executive management failed to grasp the importance...
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