...Fee Setting Nikole Teter HSM / 260 August 6th 2015 Andrea Exercise 11.1 Proposed Budget 1. Conference room rental = $ 175.00 2. Audiovisual equipment rental = 75.00 3. Four presenters @ 500.00 = 2,000.00 4. Forty-five workbooks @ 15.00 = 675.00 5. Forty- five lunches @ 12.00 = 540.00 6. Forty – five coffees @ 3.50 = 158.00 Total 3,623.50 7. Indirect Cost @ 25% of 3,623.50 906.00 Total 4,529.00 8. Profit Margin @ 5% of 4,528.13 227.00 Total 4,756.00 Fixed Cost 1. Conference room rental 175.00 = 175.00 2. Audiovisual equipment rental 75.00 = 75.00 3. 4 Presenters @ 500.00 = 2,000.00 4. Indirect Cost @ 25% of 3,675.00= 906.00 5. Profit Margin @ 5% of 4,594.00= 227.00 Total 3,383.00 Variable Cost 1. Forty- five workbook @ 15.00= 675.00 2. Forty- five lunches @ 12.00 = 40.00 3. Forty – five coffees @ 3.50 = 158.00 Total variable costs 1,373.00 Break – Even Point The break-even point is forty – five trannies. I would set the go . no go point at forty – five as well. This will ensure that at a bare minimum the cost are covered by the fees paid by attending trannies. XP= A + BX 45P= 3,383+30.50 ( 1,372.50) 45P= 3,383 + 1373 ( 1372.50) 45P = 4756 P=106, Approx. Exercise 11.2 1. Conference room rental 175.00 = 175.00 2. Audiovisual equipment rental 75.00 = 75.00 3. Four presenters @ 500.00 = 2,000.00 4. Indirect Cost @ 25% of 3,675.00= 906.00 Total...
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...Lecture K201 According to Michael Porter all firms and businesses engage in one of the four competitive strategies, those four strategies are: Lower cost across the industry, Lowest cost within an industry segment, Better product/service across the industry and Better product /service within an industry segment. Among the four competitive strategies aTiM engages in focusing within the industry segment by offering a specific type of product within the framework of art. For example, aTiM does not provide products/services for all types of artwork but focuses on ceramics, textiles and photography. aTiM also serves the Bloomington area supporting those artist from within the community and not across the country making their consumer base and artist base segmented from the rest of the art industry nationwide. This business strategy helps aTiM focus in developing their artists’ skills in order to make artwork that dominates this particular market both in a sense of the type of art that is produced as well to where the art is sold. If aTiM selects a cost strategy rather than a differentiation strategy, they would have to lower the cost of the artwork they are currently selling. However, doing so will greatly damage the revenue source for aTiM.. In addition, differentiating their services does not only have to refer to customers but also artist. Whether the artist is local or is from out of town, once aTiM provides best services for artwork promotion, low service rates will lead to a...
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...self-qualify, proof of income must be received and approved. • You will also need to bring proof that you have switched the electricity, water, & trash into your name. Please provide either an account number or paperwork from the utility company. If you have purchased The Retreat utility package, this is not necessary as the utilities will remain in the Landlord name. All roommates must choose the same utility option. • If you plan to bring a pet, please complete the Pet Addendum and pay the pet fee. If your pet violates the Pet Addendum, it will not be allowed. If you do not have the Pet Addendum entirely completed and your pet fee paid, your pet will not be allowed. Your pet will be required to stay off property until the pet addendum is completed and the pet fee is paid. We will not accept the addendum without the fee and will not accept the fee without the addendum. Please present both items at the same time. A separate pet addendum and pet fee is due for each pet. • At...
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...Out-of-State Residents/Per Credit ONLINE TUITION Students Taking Online Classes - NJ Residents/Per Credit Out-of-State Residents/Per Credit ONLINE FEES (Per Student, Per Semester) All online courses (OL section code) taken by PCCC students*** *** This fee is charged only once, regardless of the number of online course taken per semester. DUAL ENROLLMENT/HIGH SCHOOL STUDENTS All PCCC courses offered at high schools when taught by high school teachers^^ ^^This fee is per course without additional fees charged. GENERAL FEES (Charged Per Credit)^ General College/Per Credit (All Students) Student Activity/Per Credit Athletic Activity Fee/Per Credit Technology Fee/Per Credit (All Students) ^ Online credit will be charged the General College fee per credit as well as a Technology Fee per credit. Online courses do not have associated Student Activity or Athletic Activity Fees. REGISTRATION, BURSAR & OTHER FEES Immunization Fees Measles, Mumps & Rubella (MMR) (per dose) Hepatitis B (per dose) Transcript (Overnight mail only) Diploma Replacement Non-Credit Certificate Replacement Fee Late Registration Non-Attendance Fee (per course) Credit by Examination (per course) Credit by Examination (NU 101) Payment Plan Set-up Fee Late Payment Fee Bad Check ID Card Replacement Paterson Parking Garage Electronic Device* and Decal Replacement of a Decal * $20.00 will be refunded when the return of the electronic parking garage device to the Office of Public Safety. $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 50...
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...IQRA UNIVERSITY Bank Copy IU Main Campus Bank's Name: Askari Commercial Bank Instruction: A/C # In Bank Statement, Vouchers No. should be quoted against credit. Student Details Registration Fees Registration No. : 11305 CG. Vhr. # : 121897-2301 Student Name : Shaikh Fahad Credit Hour : Father Name : Shaikh Ibrahim Degree : BBA-H Address : C/9 NAZIA APPT BLOCK-6 OPPOSITE DISCO BAKERY, Reg. Date : 19-JAN-2012 Semester : SPRING-12 18 Courses 6 Payable till Bank Manager 03-FEB-2012 52,850 With 5% till Date 10-FEB-2012 55,492 With 10% till IQRA UNIVERSITY Account Copy IU Main Campus 17-FEB-2012 Bank's Name: Askari Commercial Bank Instruction: : 100 Misc 250 Student Council 500 Admission 0 Registration 0 A/C # 58,135 51,000 Penalty 0 Total 52,850 Less Discount 11305 CG. Vhr. # CG. Vhr. # 121897-2301 0124-01-165-0018-3 Fees : 121897-2301 Student Name : Shaikh Fahad Credit Hour : Father Name : Shaikh Ibrahim Degree : BBA-H Address : C/9 NAZIA APPT BLOCK-6 OPPOSITE DISCO BAKERY, Reg. Date : 19-JAN-2012 Semester : SPRING-12 18 Courses 6 Caution Money 100 Misc 250 Student Council 500 Admission 0 Registration 0 51,000 Penalty 0 Payable till Student Copy IU Main Campus ...
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...MIBA Factsheet Master of International Business Administration This document is to highlight admission process in Paris ESLSCA Business School MIBA program. It is important to follow the steps below to ensure a smooth admission. 1. When can you apply? Paris ESLSCA Business School opens registration for any future program all year, however you need to stick to the deadlines announced prior to each intake. Typically the school has three intakes per year as follow: Winter Intake →Program(s) starts end of January → Deadline for admission, beginning of January Spring Intake →Program(s) starts end of April → Deadline for admission, beginning of April Fall Intake → Program(s) starts end of September → Deadline for admission, beginning of September 2. Admission and Registration Steps: Bring the following documents to the admission offices in Mohandessein, Heliopolis or Smart Village Campuses: A. B. C. D. E. F. ID and Passport Copy 5 Personal Photos Original Birth Certificate (Computerized) Original Graduation Certificate or Original Transcript (English or Arabic) Updated Resume TOEFL (Paper) with minimum score 500 or TOEFL IBT with minimum score between 59-60 or TOEFL (Computer) with minimum score 173 or British Council’s IELTS with minimum score 5 or ESLSCA Admission Test (EAT) G. GMAT is a plus (not required) H. According to the new regulation of the Egyptian Supreme Council of Universities (ESCU), students of Nongovernmental Universities must bring an Equivalency Decision in which...
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...NEBOSH to organise and offer You teaching for NEBOSH Examinations and / or to provide assessment facilities; “Application Form” means the form submitted by You to NEBOSH when You apply to enrol or register for a qualification with NEBOSH; “Conditions” means these NEBOSH General Conditions for Students; “Enrolment Fee” means the fee payable by You when you apply to become a student/candidate in order to obtain NEBOSH Qualifications; “Guide(s)” means the guides issued by NEBOSH from time to time in respect of NEBOSH qualifications or units thereof as such guides are amended by NEBOSH from time to time; “Malpractice Policy” means the latest policy relating to malpractice from time to time amended; “NEBOSH” means the National Examination Board in Occupational Safety and Health (a company limited by guarantee under company number 2698100) of Dominus Way, Meridian Business Park, Leicester, LE19 1QW; “NEBOSH Assessment” means assessments of practical units and/or examinations which contribute towards Your NEBOSH qualification; “Policies” means the policies of NEBOSH and as amended, updated or added to from time to time. “Registration Fee“ means the fee payable by you when you register to undertake a specific unit of assessment with NEBOSH “Scripts” means the document containing Your answers to NEBOSH’s Assessments; “You” or “Your” refers to you, the student or prospective student for NEBOSH qualifications or units thereof. 2. Scope of Terms and Conditions ...
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...AutoCheque Program, and your monthly vehicle payment is automatically deducted from the bank account you designate. Just fill out an application and we'll get you started. Download an AutoCheque Form in PDF format. To view PDF files you will need Adobe Acrobat ReaderTM Payment by Mail Mail your check along with your statement to the payment address listed on the monthly statement. If your statement is not available and you are not sure where to send your vehicle payment, see Where to Mail Your Payment for address details. Payment by Phone Our automated phone payment system will walk you through the steps needed to make a payment. You can make a payment 24 hours a day by calling (800) 874-8822. There may be a convenience fee associated with phone payments. For further details and program Terms and Conditions, consult the Toyota Telephone Payment System Customer Authorization in PDF format. To view PDF files, you will need Adobe Acrobat ReaderTM. Account Information Account information is available 24 hours a day by calling (800) 874-8822 or by signing up for an online account . Honda Payment Options With Honda Financial ServicesSM, you control the way you pay your monthly bill. From online...
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...The following is the case study completed in regards to Allied Office Products. Currently Allied Office Products charges customers a flat fee on product cost. This case study was performed in order to see if Allied Office Products should switch and implement the Sales Based Pricing System. “ABC” based service costs for the TFC business were calculated and Total Cost/Expense were found to be $1,550,000 Storage, $1,801,000 Requisition Handling, $ 761,000 Basic Warehouse Stock Selection, $734,000 “Pick-up” Activity, $612,000 Data entry, and $250,000 Desk Top Delivery for a total of $5,708,000. After finding the Total Cost we were able to divide that by Activity Driver Units to get the Activity Based Costs. Those costs were found to be $4.43 Storage, $5.81 Requisition Handling, $0.98 Basic Warehouse Stock Selection, $1.05 “Pick-up” Activity, $0.79 Data entry, and $29.41 Desk Top Delivery. Using the ABC Method we were able to calculate a Service Fee Amount of $8,486 for Customer A, and $23,330 for Customer B. Subtracting these totals from the Service Fee Total of $16100 found from the old method shows that Customer A was over charged $7,614 and Customer B was under charged $7,230. It would be fair then to adjust the Service Fee’s charged to each customer to the Totals found using the ABC method. Customer A was found to cost Allied Office Products less money to service, but they were also a smaller source of potential growth for the company. Customer B was found to use...
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...choice in whether or not to join a free site or pay site depends heavily on the individual and what he/she is looking to achieve. The free sites offer many benefits that are appealing to a lot of people but the sites with fees offer much more information and learning opportunities. The fee-based sites have many advantages that free sites cannot offer. These sites offer a wide range of benefits and opportunities that any member can take advantage of. Though it costs to join these sites, the membership fee is often very low compared to the amount of benefits that are offered. Additionally, these benefits are much more focused on one area of interest (such as IT), giving the user much more information than most free sites can offer. These fees-based sites offer professional trends, conferences, publications, job listings, product discounts, mentoring, and most even have an interactive learning center to help build your knowledge in your career focus area (Denham, 2011). There are also many networking sites that can be joined for free that are very popular and useful. One such site is LinkedIn. This site has become very popular for networking professionals but lacks in benefits compared to fee based sites. In this site you can network with professionals in the same area of interest, ask questions, and research some information on your career. It seems that most free sites are used to stay in touch with people you know in hopes to get referred for a job opportunity. “Although...
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...cover the cost of introducing new products to the marketplace and thereby tend to foster entry and innovation”. (ftc.gov 2001) While the Department of Justice concludes that the practice of slotting allowance is not an antitrust issue there is a possibility that there may be issues in the future with anticompetitive exclusion. Slotting allowance is a practice used by manufacturers and retailer to stock certain products on the shelves. It was most prevalent in supermarkets but spread to other store i.e. electronic stores and computer stores. For example, Microsoft pays a fee to have an end cap (spot at the end of an aisle) to display their product only. Some feel that it is an exclusivity practice that leaves out smaller businesses that cannot compete with the fees required by retailers. The process was for manufactures to introduce new product to customers. But it is now a wide spread practice to charge a fee to keep their mature (older) products on the shelf. The practice allows for retailers to build their market power. Pros and cons of slotting allowances: 1) Pros a) It helps to improve distribution efficiency b) Signals the quality of new product c) Retailers are able to screen the product for their stock d) Better use of limited space e) Increase the number of new product 2) Cons f) Implementation of market power by larger retailers g) Remove the spirit of competition h) Creates higher prices...
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...Process Flow for the submission of Online Application Form for Admission to M.Tech. / M.Pharm. / M.Arch Session – 2014-15 Step 1 : Generation of e-Challan for Fee submission for Admission to M.Tech / M.Pharm / M.Arch a) b) c) Open the website of UPTU (www.uptu.ac.in) Click on the link “Application for M.Tech. / M.Pharm. / M.Arch. Session – 2014-15” On the page that opens, click on the link “Online generation of eChallan for the submission of Fees for Admission to M.Tech. / M.Pharm. / M.Arch. Session – 2014-15” Enter your Basic details as mentioned in the Form and click Submit. After successful submission of the form you will be able to download your e-Challan for submission of Fee at any branch of Vijaya Bank. d) e) Step 2 : Submission of Fee at the Vijaya Bank a) Take the printout of the e-challan and deposit the Fees (by Cash ONLY) at ANY branch of Vijaya Bank after 48 hours of generating the e-challan online. The applicant SHOULD NOT submit the Fee directly by NEFT / RTGS / Internet Banking / Credit Card / Demand Draft mode else the Fees will not be considered. The Fees has to be submitted by e-Challan mode at the Vijay Bank Counter only. After submission of the fees at the Vijaya Bank, you will get the Transaction No., Branch Name and Date of Transaction with Signature and Stamp on the e-challan from the Vijaya Bank. Vijaya Bank will keep the Bank Copy of the e-challan and return the Applicant Copy to you. You have to keep the Applicant Copy safely for...
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...treatments: 1) The activation card is not a separate deliverable and not a separate unit of accounting in accordance with ASC 605-25. 2) The activation card is a separate deliverable and a separate unit of accounting in accordance with ASC 605-25. You should use the criteria listed in ASC 605-25-25-5 (EITF 00-21) when answering the above question. b. (5 points) Assuming that the activation card is a separate unit of accounting, and the selling prices of the activation card and the prepaid voucher are $170 and $50, respectively, how should the $200 nonrefundable fee for the Power Starterpack be allocated between the activation card and the prepaid voucher? Supporting references for your answer are required. c. (5 points) What is the appropriate method for recognizing the nonrefundable up-front fees such as the service activation fee charged by a cellular phone company? You should use ASC 605-10-S99-1 or 3.f (Nonrefundable up-front fees) in Topic 13.A (Selected Revenue Recognition Issues) of Staff Accounting Bulletin (available on the SEC’s website at www.sec.gov) as your reference. 2. Revenue Recognition for Software (15 points) a. (10 points) The sales price of $300,000 charged by a software vender to a customer includes the following: the software (no addition development or modification needed), the installation of the...
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...CHECKLIST – Fast Track MIB (Mon/Wed) ________ * You can expect an admissions decision within 10 -15 business days. Your decision will be sent electronically to the email address provided in your application. If you do not receive an email by the 15th business day please first log into your application to see if a decision has been made. If not, please contact Tiffany Nelson (tnnelson@gsu.edu) and she will provide you with an updated timeline. * If you are accepted and choose to deposit, there is a $250 non-refundable deposit due within 7 days of acceptance (does not come off total cost) ______ * After you have submitted your deposit and beginning in September 2013, you will receive a welcome email from Student Services which will include the link to any required online foundation courses. These courses are included in the cost of tuition. * Upon review of academic transcripts students admitted with non-business degrees and/or have not taken one or any of the following courses will be required to take an online course in Accounting, Economics and/or Quantitative Methods. Students may be required to take one or all of these courses depending on their transcript. Waivers will not be granted based on work experience, certification or degree. * Please note: * Each course takes about 25 hours to complete * You do not have to complete in one sitting * You do have to pass a test for each course * You may take the evaluation...
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...unit of accounting. b. Under example 1 set from ASC605-25-55-8 through 55-12, the allocation of the activation card and the prepaid voucher should be allocated as: 1. Activation card: 200[170/ (170+50)] = 154.55 2. Prepaid voucher: 200[50/ (170+50)] = 45.45 This is assuming that there is no nonrefundable down payment. c. According to ASC605-10-S99-1, section f. nonrefundable up-front fees may be recognized as “wholly or partly an advance payment for future products or services.” In other words, the up-front fee is a consideration for future obligations for continuing service. This “obligation related to the service to be provided or products to be delivered are assessed as an integrated package,” and therefore the “nonrefundable up-front fee should be earned as the product and/or services are delivered and/or performed over the term of the arrangement or the expected period of performance.” Generally such nonrefundable up-front fee should be “deferred and recognized systematically over the period that the fees are earned.”(ASC605-10-S99-1, section f) 2. Revenue Recognition for...
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