...5 Process Costing DETERMINING FIGURES CALCULATING COST PER EU 6 7 8 Cost Reconciliation Recommendations CAPPING & LABELLING BOTTLES & UTILITIES TRANSPORTATION 9 10 10 11 11 Introduction of Outpatient Business Costing Technique Chosen ACTIVITY BASED COSTING (ABC) JUSTIFICATION 12 12 12 12 Assumptions List of Activities and Cost Drivers Traditional Costing COMPARE AND CONTRAST WITH ABC UNDER ABC METHOD UNDER TRADITIONAL COSTING METHOD 13 13 14 14 16 16 Recommendations Conclusion Learning Points Reflections Bibliography Appendix 1 (Heineken) Appendix 2 (SATA CommHealth) 18 20 21 23 24 25 27 ACCT102 Management Accounting ! G8, Group 5 EXECUTIVE SUMMARY ! Our project aims to apply costs concepts in the beer manufacturing and hospital service industry. The companies we will be using for our case studies will be Heineken and SATA CommHealth. We will seek to identify the most suitable cost concept for each industry to allow for better internal decision making purposes. Various costing methods, namely, Activity-Based Costing and Process Costing, will be used to analyse the business models of these companies in the aforementioned industries. Following from our analysis and diagnosis of each company, we will recommend...
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...MEDITERRANEAN Pollution prevention opportunities in the Tanning sector industry CLEANER within the mediterranean region production Regional Activity Centre for Cleaner Production (RAC/CP) Mediterranean Action Plan Ministry of the Environment Spain Autonomous Government of Catalonia Ministry of the Environment Centre for Cleaner Production Initiatives Pollution Prevention Opportunities in the Tanning Sector Industry within the Mediterranean Region Note: This publication may be reproduced in whole or in part and in any form of educational and non-profit purposes without special permission from the Regional Activity Centre for Cleaner Production (RAC/CP), provided acknowledgement of the source is made. RAC/CP would appreciate receiving a copy of any publication that uses this material as a source. No use of this publication may be made for resale or for any other commercial purposes whatsoever without prior permission in writing from RAC/CP. If you consider that some part of this study could be improved or there is any lack of precision, we would appreciate if you could notify it to us. Study finished on January 2000 Study published on October 2000 Additional copies or information could be requested to: Regional Activity Centre for Cleaner Production (RAC/CP) C/ París, 184 – 3ª planta 08036 Barcelona (Spain) Tf. (+34) 93 415 11 12 - Fax (+34) 93 237 02 86 e-mail: cleanpro@cema-sa.org Web page: http://www.cema-sa.org Page 1 of 162 Pollution...
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...Introduction Brewing beer is really a very simple process, a unique mix of art and science that consists of a number of key steps. Brewing begins with malted barley that is milled and mixed with hot water to form a mash. During mashing, the malt starches are converted to sugars. The sugar rich water is then strained through the bottom of the mash and is now called wort. The wort then goes to the brew kettle where it is brought to a boil. During this stage, hops are added at different times during the boil for either bitterness or aroma. The wort is then cooled and aerated, and brewers' yeast is added for fermentation. The yeast produces alcohol and carbon dioxide and other byproducts from the sweet wort. After fermentation the "green beer" undergoes maturation. The last step in the brewing process is filtration, and then carbonation. Next the beer is moved to a holding tank where it stays until it is bottled or kegged. For a more detailed description of the brewing process click "Continue." Barley Malt Barley malt is to beer as grapes are to wine. It is ideally suited to brewing for many reasons. Malted barley has a high complement of enzymes for converting its starch supply into simple sugars and contains protein, which is needed for yeast nutrition. Of course, one important element is its flavor. There are two types of barley: six-row and two-row. [pic] Pale Ale Malt Barley Malt Six-row Barley Malt Generally, six-row barley has a higher enzyme content...
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...across sectors is expected to lead to a water shortage in the future • Developed countries traditionally have high per capita water consumption and need to focus on reducing their consumption through improved water management techniques and practices By 2025, India, China and select countries in Europe and Africa will face water scarcity if adequate and sustainable water management initiatives are not implemented Freshwater Situation in India Traditionally, India has been well endowed with large Freshwater reserves, but the increasing population and overexploitation of surface and groundwater over the past few decades has resulted in water scarcity in some regions Growth of the Indian economy is driving increased water usage across sectors. Wastewater is increasing significantly and in the absence of proper measures for treatment and management, the existing Freshwater reserves are being polluted Increased urbanization is driving an increase in per capita water consumption in towns and cities. Urbanization is also driving a change in...
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...stowage 1. Cargo handling, stowage & securing. i. 2. Knowledge of the effect of cargo including heavy lifts on the seaworthiness and stability of the ship. i. When loading due regard must be had for the vessel’s stability. The cargo should be so distributed that there is a reasonable GM on completion of loading. 3. Knowledge of safe handling, stowage and securing of cargoes including solid bulk cargoes and dangerous, hazardous and harmful cargoes and their effect on the safety of life and of the ship. i. Refer to IMDG Code 4. Ability to establish and maintain effective communications during loading and unloading. i. 5. Definitions of the various terms used in the carriage of goods, i.e. bale capacity, grain capacity, stowage factors, broken stowage, measurement cargoes, deadweight cargoes. i. Bale capacity – cubic capacity of a space when the breadth is taken from the inside of the cargo battens, the depth from the wood ceiling to the...
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...is not a tunnel, though some recent tunnels have used immersed tube construction techniques rather than traditional tunnel boring methods. A tunnel may be for foot or vehicular road traffic, for rail traffic, or for a canal. The central portions of a rapid transit network are usually in tunnel. Some tunnels are aqueducts to supply water for consumption or for hydroelectric stations or are sewers. Utility tunnels are used for routing steam, chilled water, electrical power or telecommunication cables, as well as connecting buildings for convenient passage of people and equipment. There 4 kinds of tunnelling methods that is widely used. They are (1) Cut and Cover Tunnelling method (2) Drill and Blas Tunnelling method (3) Tunnel boring machine method (TBM) (4) Sequential Excavation Method Cut and Cover Tunnelling Method Cut and Cover Tunnelling Method Cut and Cover Tunnelling Method Cut and cover tunnelling is a common and well-proven technique for constructing shallow tunnels. The method can accommodate changes in tunnel width and non-uniform shapes and is often adopted in construction of underground stations. Several overlapping works are required to be carried out in using this tunnelling method. Trench excavation, tunnel construction and soil covering of excavated tunnels are three major integral parts of the tunnelling method. Most of these works are similar to other road construction except that the excavation levels involved are deeper. Bulk excavation...
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...Edition: 1.1 February 2002 Distance Education Course ML–302.5 Marine Terminal Operations Unit 1 Marine Terminals The three lessons in this unit will cover the topics of: • the role and function of marine terminals • terminal development • operational planning • civil engineering aspects of terminal design. Module B: Certificate in Maritime Logistics Diploma in Shipping Logistics—Jamaica Maritime Institute 1−1 Unit 1: Marine terminals Marine Terminal Operations Unit 1 ...........Activities and expectations Agenda To complete this unit, you will: • Read and study the text in this unit and any assigned passages in the Student Reader. • Apply the information by performing the Activities • Test yourself by doing the Practice Exercises and checking your answers. Resources There is no textbook for this course. All the information you require is in this Study Guide. In addition, your Student Manual lists some books that you may wish to read to expand your knowledge. Learning outcomes When you have completed this unit you will be able to: • • Explain some of the considerations in equipment selection. • Discuss the needs for storage areas. • Discuss safety and emergency response considerations. • 1−2 Describe the role and functions of marine terminals. List the broad categories of studies that are needed in planning a new terminal. Module B: Certificate in Maritime Logistics (Course...
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...By Jazmine Bennett Jarett Diamond Gary Fischer Kerby Smithson A project submitted in partial fulfillment of the requirements for the degree of Master of Science (Natural Resources and Environment) School of Natural Resources and Environment University of Michigan April 2010 Project Advisor: Scott Noesen Disclaimer Unless otherwise explicitly stated, the views and opinions expressed herein do not necessarily represent those of the University of Michigan, the School of Natural Resources and the Environment, the Arbor Brewing Company, or any entity other than the members of the Green Brewery Project student team. This document contains many forward-looking statements, including predictions of project costs, payback periods, performance characteristics, incentive award amounts, etc. Such statements are the results of careful analysis by the team, using the best information available at the time, and based on certain expectations and assumptions which are identified wherever possible. A variety of factors could cause the actual results to differ from predicted outcomes. Advice from qualified professionals should be sought to complement the advice contained herein. The Green Brewery Project | Disclaimer i Acknowledgements The Green Brewery Project could not have been a success without the help of many people and organizations. First we would like to thank Matt and Rene Greff and all of the Corner Brewery Staff for allowing us to do this project and being cooperative...
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...http://www.seu.ac.bd/ 1 Project Description Company Name: Status: Type: Managing Director: Product Mix: 100% cotton, 100% polyester a) Spun b) Filament Nylon Chief Value Cotton (CVC) Polyester Cotton blend Gray mélange (15% Viscose 85% cotton 10% Viscose 90% cotton 30% Viscose 70% cotton) Ash mélange (1% Viscose 99% cotton) Year of establishment: Project Cost: Turnover: Production capacity: 1993 About 1500 core TAKA About 100 crore TAKA/year - Knitting: 22 tons/day (Average) - Dyeing: 20 ton/day (Average) - Garments: 60000 pcs/day Main Production: Basic T-Shirt, Tank top, Long Sleeve, T-Shirt, Polo Shirt, Shorts, Hoody, Ladies & Kids Knitwear all kinds of knit Garments & Knit fabrics. Epyllion Group Private Company 100% Export oriented knit composite Industry. Riaz uddin al Mamun Major buyers : Mark & Spencer (M&S), G-Star, Celio, C&A http://www.seu.ac.bd/ 2 Address: Factory: Epyllio n Knit t ex & Epyllio n St yle Lt d. Jangaliapara, Banglabazar, Joydebpur, Gazipur, Bangladesh Plot # I/1, Road # 06, Section # 07, Mirpur I/A, Dhaka-1216. Bangladesh Tel: +880-2-9006028, 9006747, 9013897, Fax # 880-2-9007978, 9016994, Corporate office: Website: www.epylliongroup.com http://www.seu.ac.bd/ 3 http://www.seu.ac.bd/ 4 http://www.seu.ac.bd/ 5 History through time In the whole animal kingdom, only human being needs garment. Bengal Cotton Fabrics used to be exported to the Roman and Chinese empires as mentioned in Ptolemy's Geography and the Periplus of the Erythraean...
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...Introduction Packages Limited was born out of a dream to set up in Pakistan an industry of excellence based on local raw materials and talent. In July 1954 while on a visit to Sweden, Syed Babar Ali the first Managing Director and now Advisor to Packages Limited, negotiated the setting up of a packaging plant in Lahore with the collaboration of AB Akerlund and Rausing (Sweden). Packages Ltd. is one of the most famous and successful companies in packaging industry. It is situated at the south side of Lahore city in the industrial area., Packages emerged as a company geared to provide solutions. Sprawled over 105 acres, Packages is a dynamic example of cross-functional integration of various processes. Initially, Packages helped the consumer industry by providing packaging solutions in the form of cartons for cigarette, tea, confectionery, pharmaceutical and soap industries. However, supply of paper and board by local mills did not meet the quality requirements of the customers. As a result, in 1965 backward integration became a necessity to sustain quality output when a Paper and Board mill was put up. This happened because of strong belief in self-sufficiency and quality product development as an inherent part of the process. It is sole largest company, which is serving the 35% need of a county in its category. Today, Packages Ltd. is considered among the leading, fully integrated packaging complexes in Asia.. It was the dream of Syed Baber Ali to set up in Pakistan an industry...
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...188742 www.bostonbiz.edu.sg All rights reserved; no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the Publisher. This guide may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover, other than that in which is published, without the prior consent of the Publisher. The Guide is a useful resource for those seeking to gain the internationally recognised CTHCM qualifications. The Guide however must be used together with the recommended textbooks. CONTENTS 1. Introduction 2. Food Production Methods 3. Food Service Outlets 4. Food Service Methods 5. Food and Beverage Service Staff 6. Menus and Beverage Lists 7. Food and Beverage Service Area and Equipment 8. Food Service – Accompaniments and Covers 9. Food and Beverage Service Sequence 10. Beverage Service – Non Alcoholic Beverages 11. Alcoholic Beverage Service – Wine and Beer 12. Alcoholic Beverage Service – Spirits, Liqueurs and Bar Operations 13. Customer Care and Selling Skills 14. Functions and Events 15. Supervisory Aspect of Food and Beverage Management 1 5 31 46 65 77 92 113 128 167 181 207 228 244 262 1 Introduction Description The aim of Food and Beverage Operations module is to provide students with an understanding of the operational and supervisory aspects of running a food and beverage...
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...188742 www.bostonbiz.edu.sg All rights reserved; no part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the Publisher. This guide may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover, other than that in which is published, without the prior consent of the Publisher. The Guide is a useful resource for those seeking to gain the internationally recognised CTHCM qualifications. The Guide however must be used together with the recommended textbooks. CONTENTS 1. Introduction 2. Food Production Methods 3. Food Service Outlets 4. Food Service Methods 5. Food and Beverage Service Staff 6. Menus and Beverage Lists 7. Food and Beverage Service Area and Equipment 8. Food Service – Accompaniments and Covers 9. Food and Beverage Service Sequence 10. Beverage Service – Non Alcoholic Beverages 11. Alcoholic Beverage Service – Wine and Beer 12. Alcoholic Beverage Service – Spirits, Liqueurs and Bar Operations 13. Customer Care and Selling Skills 14. Functions and Events 15. Supervisory Aspect of Food and Beverage Management 1 5 31 46 65 77 92 113 128 167 181 207 228 244 262 1 Introduction Description The aim of Food and Beverage Operations module is to provide students with an understanding of the operational and supervisory aspects of running a food and beverage...
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...2011 Business Plan B.O.S.S. Brewers – Brew On Site Specialists Retail Brewers Supply Company GM600 – Capstone Instructor – Rich Ottum June 18. 2011 Management Team Charles, Mills, Todd Powell DeAdria Walton, Julie Weglewski Daniel Zimbardi B.O.S.S. BREWERS BUSINESS PLAN Table of Contents June 18, 2011 Executive Summary................................................................................................................. 4 Overview............................................................................................................................. 4 Vision and Mission .............................................................................................................. 4 Marketing P lan .................................................................................................................... 4 Operations Plan ................................................................................................................... 4 Financial Plan ...................................................................................................................... 5 Marketing P lan ........................................................................................................................ 8 Marketing Opportunity ........................................................................................................ 8 Service Description.........................................................................................
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...Clean Technology: A greener aspect to development Institute of Business Administration University of Dhaka 1 Economics of Geography and Environment (G101) Clean Technology: a greener aspect to development Clean Technology: A greener aspect to development Prepared for: Dr. A. M. M. Amanat Ullah Khan Professor, Department of Geography and Environment University of Dhaka Prepared by: Ahamed Najeeb Rahman ZR-74 Tasnia Azim Choudhury RH-76 M. Samiul Haque ZR-84 Jidny Rubaiyat Shoummo ZR-85 Zahin Azad Moslem ZR-121 BBA 20th Date of Submission: June 15, 2012 Institute of Business Administration University of Dhaka 2 LETTER OF TRANSMITTAL 15 June, 2012. Dr. A. M. M. Amanat Ullah Khan Course Instructor Economics of Geography and Environment University of Dhaka Subject: Letter of transmittal for Economics of Geography and Environment course termpaper. Dear Sir, Here is the report which you asked us to submit for the requirement of our undergraduate course- Economics of Geography and Environment (G101). The title of the report is “Clean technology: a greener aspect to development”, which is a descriptive analysis of how Green Technology works and can help the environment. This report has been prepared under your authorization. Without your permission, no part of this report can or will be revealed. This report never has been, and never will be, reproduced for any other IBA course. We sincerely hope that you we were able to fulfil the course requirement...
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...INTRODUCTION Farming is the ancient and the most common profession in Bangladesh. Most of the people of Bangladesh live in village and most of the villagers (62% manpower in agriculture1) are involved in farming. One of the main reasons of having common interest to farming is: the land is very fertile and most of the part of Bangladesh is plain. Another interesting thing is Bangladeshi people naturally good in farming. Agricultural sector is the single largest contributor to GDP. The crop sub-sector dominates the agriculture sector contributing about 72% of total production. Fisheries, livestock and forestry sub-sectors are 10.33%, 0.11% and 7.33% Respectively. OBJECTIVES OF THE STUDY These research objectives regarding our assignment are – ➢ To know about agriculture. ➢ To know about the Agriculture in Bangladesh ➢ To describe the Paddy Rice Sector in Bangladesh ➢ To know, Paddy Rice Production Cost in Bangladesh ➢ To find out estimates of Boro Rice in Bangladesh, 2010-2012. ➢ To describe the cost of Boro Rice Production during the April-June 2009 Harvesting Season ➢ To measure cost of Production of Boro Paddy in Comilla, 2013 ➢ To Measure cost and Return of HYV Boro Paddy in Comilla District ➢ To find out Problems of Agriculture in Bangladesh ➢ To reveal Opportunities of Agriculture in Bangladesh ➢ Recommend some necessary steps to solve the existing problems. METHODOLOGY Assigned report topic is “Measuring the cost of...
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