...compressor. This course of action must remain within the production capacity restrictions the company faces. Alternatives Status Quo: The company will continue to produce the standard compressor to satisfy the requirements for the automatic paint system and the demand that currently exists for this product. Introduce Light Weight Compressor: The company will introduce the new light weight compressor to replace the standard unit in the automatic paint system and to satisfy any demand that might exist through industrial distributors. Mixed Proposal: The company will continue to produce ten standard units necessary for the automatic paint system. After the demand is met for the automatic paint system, the new light weight compressor will be produced and sold to meet the projected demand. Criterion: To maximize future cash flows When deciding the best alternative, the company should choose the one that will maximize future cash flow. Cash flows are cash transactions that either cause the company to spend or receive actual monetary units. The decision may change the level of operation, meaning it will affect both costs and revenues; therefore, the decision should maximize the net difference between the two. This will allow for the highest possible profit within the production capacity of the warehouse. The company cannot change what has happened in the past, therefore must focus on cash flows that affect the company in the future. Lastly, cash flow is the only factor...
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...Assignment brief – QCF BTEC (Level 3)Assignment front sheet | Qualification | Unit number and title | BTEC 90 Credit/Extended Diploma in Health and Social Care | Unit 5 Anatomy and Physiology for Health and Social Care | Learner name | Assessor name | | Louise Dada,Angela Lewis-Wright Alison Watson | Date issued | Hand in deadline | Submitted on | 10 November 2014 | 8 December 2014 | | | | Assignment title 1 | Know the organisation of the human body | In this assessment you will have opportunities to provide evidence against the following criteria. Indicate the page numbers where the evidence can be found. | 5a Criteria reference | To achieve the criteria the evidence must show that the learner is able to: | | Task no. | | Evidence | P1 | Outline the functions of the main cell components. | | 1 | | Training Pack | P2 | Outline the structure of the main tissues of the body | | 1 | | Training Pack | P3 | Outline the gross structure of all the main body systems. | | 1 | | Training Pack | Learner declaration | I certify that the work submitted for this assignment is my own. I have clearly referenced any sources used in the work. I understand that false declaration is a form of malpractice.Learner signature: Date: | Assignment brief 1 Qualification | BTEC 90 Credit/Extended Diploma in Health and Social Care | Unit number and title | Unit 5 Anatomy and...
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...for candidates These take the form of handouts which cover: 1 2 3 4 The investigation as a whole Planning Stage Developing Stage Evaluation Stage Handouts 1 and 2 could be distributed at the start of the investigation while the other two could be given to students once they completed the previous stage of their investigation and are ready to embark on the next part of the process. If desired, all could be handed out at the start of the investigation. Investigation In order to successfully complete the HND in Business with Accounting you must undertake an investigation of a business issue. This is a graded assessment and you will be given a grade for your work. Your grade will be determined by your mark: Grade A — 70% – 100% Grade B — 60% – 69% Grade C — 50% – 59% If you do not achieve 50%, you will not achieve in this Unit. You are required to investigate a business issue and to assess its implications for a business or a number of businesses. The investigation has three stages: 1 Planning stage — for this you must prepare a brief for your investigation and devise a plan to carry it out. This stage carries 24% of the total marks. Developing stage — this carries 52% of the total marks and requires you to produce a written report of your investigation. Evaluating stage — for this you must provide an evaluation of the effectiveness of all parts of your investigation. This stage carries 24% of the total marks. 2 3 Throughout the planning and development stages of the...
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...individual study time and research: 40 hours Outcome Content Learner activity Resources Assessment and PLTS LO1: Know the range of different businesses and their ownership Introduction to unit and the structure of the programme Introduction to LO1 Range of different businesses: local; national; international; global; public; private; not-for-profit/voluntary; sectors of business activity (primary, secondary and tertiary) Business purposes: supply of products or services; difference between profit and not-for profit organisations Set up file for new unit Reflective questions AS1 Business types and ownership, Task 1; as individual or pair activity SB activities: • Starter stimulus • Tony and Guy • Aresenal • VSO • Primary, secondary and tertiary businesses Sample assignment brief Task 1.1 for P1; learners should spend the session time and NS time on this activity SB activities: • Poundland AS1 Business types and ownership SB Sample assignment brief Task 1.1 Stretch and support Assessment P1 PLTS RL BTEC National Business © Pearson Education Ltd 2010. Copying permitted for purchasing institution only. This material is not copyright free. BTEC National Business Unit 1 The business environment Unit 1 The business environment Scheme of work 5 3 4 5 Content...
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...Assignment Brief Exercise 5-1 A) Sales = $181,500 (71,900+109,600) B) Cost of Goods Sold= 41,200 (71,200-30,000) C) Gross profit = 38,000 (108,000-70,000) D) Operating expenses = 17,900 (30,000-12,100) E) Operating expenses = 8,500 (38,000-29,500) F) Net income = 63,400 (109,600-46,200) Brief Exercise 5-2 Pocras Company Inventory 900 Accounts Payable 900 Wedell Company Accounts Receivable 900 Sales 900 Cost of Goods Sold 590 Inventory 590 Brief Exercise 6-5 Cost of goods sold under: | LIFO | | FIFO | | | | | Purchases | $6 X 100 | | $6 X 100 | | $7 X 200 | | $7 X 200 | | $8 X 140 | | $8 X 140 | Cost of goods available for sale | $ 3,120 | | $ 3,120 | Less: Ending inventory | $ 1,160 | | $ 1,400 | Cost of goods sold | $ 1,960 | | $ 1,720 | Since the cost of goods sold is $240 less under FIFO that is the amount of the phantom profit. It is referred to as “phantom profit” because FIFO matches current selling prices with old inventory costs. To replace the units sold the company will have to pay the current price of $8 per unit, rather than the $6 per unit which some of the units were priced at under FIFO. Profit under LIFO is more accurate of what the company can expect to earn in future periods. Brief Exercise 6-7 Inventory Categories Cost...
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...SYSTEMS DEVELOPMENT UNIT 2: COMPUTER SYSTEMS ASSIGNMENT BRIEF #1 FRONT SHEET ASSIGNMENT NO.: 1 2 3 RESUBMISSION Student Name: _______________________________ Unit outcomes and assessment criteria Criterion Edexcel No.: _______________ Feedback Achieved / Not yet achieved LO1 - 1.1: Understand the function of computer systems: Explain the role of computer systems in different environments LO1 - 1.2: Understand the function of computer systems: Explain the hardware, software and peripheral components of a computer system LO1 - 1.3: Understand the function of computer systems: Compare different types of computer systems LO2 - 2.1: Be able to design computer systems: Produce a system design specification to meet a client’s needs LO2 - 2.2: Be able to design computer systems: Evaluate the suitability of a system design specification M1: Produce a system design specification to satisfy client’s needs. D1: Create a case to increase budgetary allocation for personal computers Assessor’s name (print) Assessor’s signature Date Student’s signature I ………………………………………………………….. HEREBY (print student name / student ID number) Date CONFIRM THAT THIS ASSIGNMENT TOGETHER WITH ANY SUPPORTING ARTEFACTS, ARE OFFERED FOR ASSESSMENT AS MY ORIGINAL AND UNAIDED WORK. ANY QUOTATION USED FROM WRITTEN OR INTERNET SOURCES, ARE DULY AND APPROPRIATELY ACKNOWLEDGED. BTEC HND in COMPUTING AND SYSTEMS DEVELOPMENT UNIT 2: COMPUTER SYSTEMS ASSIGNMENT BRIEF #1 Assignment:...
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...departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Department Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing 2,560 1,750 2,200 2,740 Tax 3,110 2,750 2,140 2,790 Consulting 1,780 1,780 1,780 1,780 Average hourly billing rates are: auditing $82, tax $94, and consulting $105. Prepare the service revenue (sales) budget for 2012 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. Exercise 22-1 Stanton Company is planning to produce 2,100 units of product in 2012. Each unit requires 3.60 pounds of materials at $6.60 per pound and a half-hour of labor at $15.40 per hour. The overhead rate is 70% of direct labor. (a) Compute the budgeted amounts for 2012 for direct materials to be used, direct labor, and applied overhead. Direct materials $ Direct labor $ Overhead $ (b) Compute the standard cost of one unit of product. (Round answer to 2 decimal places, e.g. 2.75.) Standard cost $ Brief Exercise 23-3 In Harley Company it costs $32 per unit ($18 variable and $14 fixed) to make a product that normally sells for $55. A foreign wholesaler offers to buy 4,950 units at $25 each. Harley will incur special shipping costs of $1 per unit. Assuming that Harley has excess operating capacity. Indicate the net...
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...Brief Exercise 8-3 December 31 inventory per physical count | | $298,500 | Goods-in-transit purchased FOB shipping point | | 25,910 | Goods-in-transit sold FOB destination | | 22,710 | December 31 inventory | | $347,120 | ------------------------------------------------- Brief Exercise 8-6 April 23 | = | 312 x $20 | = | $6,240 | April 15 | = | 39 x $19 | = | 741 | Ending inventory | | | | $6,981 | | | | | | Cost of goods available for sale | | | | $17,419 | Deduct ending inventory | | | | 6,981 | Cost of goods sold | | | | $10,438 | ------------------------------------------------- ------------------------------------------------- Top of Form Brief Exercise 8-7 April 1 | = | 327 x $12 | = | $3,924 | April 15 | = | 192 x $14 | = | 2,688 | Ending inventory | | | | $6,612 | | | | | | Cost of goods available for sale | | | | $14,158 | Deduct ending inventory | | | | 6,612 | Cost of goods sold | | | | $7,546 | Bottom of Form ------------------------------------------------- Exercise 8-4 Bradford Machine Company maintains a general ledger account for each class of inventory, debiting such accounts for increases during the period and crediting them for decreases. The transactions below relate to the Raw Materials inventory account, which is debited for materials purchased and credited for materials requisitioned for use. 1. | | An invoice for $9,380, terms f.o.b. destination...
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...2012–2013) 2 Programme – Bachelor of Arts (B. A.) Credit Based Semester and Grading System S.Y.B.A. Psychology Syllabi To be implemented from the Academic year 2012-2013 Semester III Course Course Code Title UAPSY301 Social Psychology: Part I UAPSY302 Developmental Psychology: Part I Units 1. The Field of Social Psychology 2. Social Cognition 3. Social Perception 4. Attitudes 1.Introduction - Beginnings 2.The Start of Life; Birth and the Newborn Infant 3.Physical Development in Infancy 4.Cognitive Development in Infancy Credits 3 Marks 100 ( 60 +40) 100 ( 60 +40) 3 Semester IV Course Course Code Title UAPSY401 Social Psychology Part II Units 1. Stereotyping, Prejudice and Discrimination 2. Social Influence 3. Aggression 4. Groups and Individuals 1. Physical, Social and Personality Development in the Preschool Years 2. Cognitive Development in Pre-school years 3. Physical, Social and Personality Development in Middle Childhood 4. Cognitive Development in Middle Childhood Credits 3 Marks 100 ( 60 +40) UAPSY402 Developmental Psychology: Part II 3 100 ( 60 +40) UAPSY 301 Semester III. Social Psychology: Part I (Credits = 3) 3 lectures per week; 45 lectures per Semester Objectives: 1. To impart knowledge of the basic concepts and modern trends in Social Psychology 2. To foster interest in Social Psychology as a field of study and research 3. To make the students aware of the applications of the various concepts in Social Psychology in the Indian context Semester III Unit 1: The...
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...Multi Use Games Area (MUGA) Macadam based DESIGN BRIEF 2006 KCC Sports Development Unit KCC Property Group Please read the following advice: You are strongly advised to make contact with and consult Kent Sports Development Unit when considering a new sports facility project. The Unit can assist in refining the requirements for your facility from the minimum specification detailed within this brief. The information used to compile this document is subject to change and therefore the Unit will be able to advise on this. How can Kent Sports Development Unit support your project? Kent Sports Development Unit's existing work in facility development includes: • Advising on the planning, design, funding and management of sports facilities. • Encouraging increased sports use of education sites by the community. • Seeking to attract facilities of strategic significance to Kent, including ensuring the development of County centres of excellence and centres of performance. • Prompting and supporting key project applications to funding organisations (including advising on National Lottery applications). • The Unit works with a wide range of organisations in order to achieve the above. Kent Sports Development Unit's Advice Regarding the National Lottery includes: • Helping organisations in Kent, including those in the public, private, voluntary or education sector, to ensure the aims and objectives of their projects are matched to the criteria laid down by the Lottery Sports Board,...
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...BTEC Level 3 Extended Diploma in Business | Assessment Information | Unit No & Name: | Unit 27: Health and Safety in the Workplace level 3 | Lecturers/Assessor Name: | Rachel Adedeji | Date Set: | w/c Sept 2014 | Assignment Name: | 1 of 2 Health and Safety in the Workplace | Submission Date: | w/c Nov 2014 | | | Edexcel Unit Code | H/502/5458 | Assessment Type: | Internal (Portfolio) | Unit Credit Value | 10 | Internal Standardisation | Assignment Brief | Assessments | Author: | Maxine Halford | Assessor 1 | | Internal Verifier: | | Assessor 2 | | Date: | Sept 2014 | Internal Verifier(s): | | Assessment Resources | Document/File | Name of Document/File | VLE | Network | Assignment Brief: | Unit 27: Health and Safety in the Workplace | | | Unit Specification: | See VLE or Edexcel.com\Qualifications | | | Feedback Header Sheet: | CF015 will be attached for formative and summative feedback | | | Learning Outcomes relevant to assignment linked to:- | 1 Understand how health and safety legislation and regulations affect a business working environment | 2 Know the requirements for healthy, safe and productive working conditions | 3 Understand the role and responsibilities of key personnel | | Level 3Unit 24: Aspects of Criminal Law Relating to Business (10)Unit 26: Managing Business Information (10) | Tasks | Task Submission Dates | Task 1 a-c P1Task 2 a-b M2Task 3 a-d P2Task 4 a P3Task 4 b Task b-c M1 D1 | Oct 1stOct 18th...
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...CHAPTER 10 Plant Assets, Natural Resources, and Intangible Assets ASSIGNMENT CLASSIFICATION TABLE Brief Exercises 1, 2 A Problems 1A B Problems 1B Study Objectives 1. Describe how the cost principle applies to plant assets. Explain the concept of depreciation. Compute periodic depreciation using different methods. Describe the procedure for revising periodic depreciation. Distinguish between revenue and capital expenditures, and explain the entries for each. Explain how to account for the disposal of a plant asset. Compute periodic depletion of natural resources. Explain the basic issues related to accounting for intangible assets. Questions 1, 2, 3 Exercises 1, 2, 3 2. 4, 5 4 3. 6, 7, 22 3, 4, 5, 6 5, 6, 7 2A, 3A, 4A, 5A 4A 2B, 3B, 4B, 5B 4B 4. 8 7 8 5. 9, 24 8 6. 10, 11 9, 10 9, 10 5A, 6A 5B, 6B 7. 12, 13 11 11 8. 14, 15, 16, 17, 18, 19 12 12, 13 7A, 8A 7B, 8B 10-1 ASSIGNMENT CLASSIFICATION TABLE (Continued) Brief Exercises 13, 14 A Problems 5A, 7A, 9A B Problems 5B, 7B, 9B Study Objectives 9. Indicate how plant assets, natural resources, and intangible assets are reported. Questions 20, 21, 23 Exercises 14 *10. Explain how to account for the exchange of plant assets. 25, 26 15, 16 15, 16 10-2 ASSIGNMENT CHARACTERISTICS TABLE Problem Number 1A 2A 3A 4A 5A Difficulty Level Simple Simple Moderate Moderate Moderate Time Allotted (min.)...
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...to determine the fixed factory produict cost per unit we estimated the total factory fixed costs divided by the total units produced.. 1) In estimating the fixed factory cost per unit we must estimate total factory fixed costs on an annual basis. What type of fixed factory costs might be difficult to estimate on an annual basis? Make sure you tell the class what industry you are using as an example. 2) What is easier to forecast-a) the estomated factory fixed overhead costs-numerator or b) the total estimated units prodiced? Explain breifly why. 1) For my brief dealings with the Air Conditioning industry, and their manufacturing practices, I would say that the most difficult fixed factory costs to estimate on an annual basis would be the copper tubing. Depending on the size of the unit, you can have multiple yards of copper tubing inside. What makes the copper difficult to estimate is the fluctuation in costs over the year. The cost of copper (based on the last 12 months) has went from $3.40/lb to $4.40/lb. There was a point in January where it went over $4.50/lb. That makes it very difficult to estimate. 2) Once again, in my brief dealings with the Air Conditioning industry, by far, the total estimated units produced were the easiest to estimate. We had a monthly backlog of about 200 units, and we were basically limited by our production equipment. We produced " X" amount of units per week, so we knew exactly how many units were going to be produced month to month....
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...ISLAMABAD (Department of Business Administration) HUMAN RESOURCE MANAGEMENT (8502) (MBA (2½ / 3½ Years) SEMESTER: AUTUMN 2012 CHECKLIST This packet comprises the following material: 1) Text Book 2) Assignment No. 1 & 2 3) Course Outline 4) Assignment Forms (2 sets) 5) Schedule for Submitting the Assignments In this packet, if you find anything missing out of the above-mentioned material, please contact at the address given below: - The Mailing Officer Mailing Section, Block # 28 Allama Iqbal Open University, Sector H/8, Islamabad. Tel: (051) 9057611, 9057612 Dr. M. Majid Mahmood Bagram Course Coordinator ALLAMA IQBAL OPEN UNIVERSITY, ISLAMABAD (Department of Business Administration) WARNING 1. PLAGIARISM OR HIRING OF GHOST WRITER(S) FOR SOLVING THE ASSIGNMENT(S) WILL DEBAR THE STUDENT FROM AWARD OF DEGREE/CERTIFICATE, IF FOUND AT ANY STAGE. 2. SUBMITTING ASSIGNMENTS BORROWED OR STOLEN FROM OTHER(S) AS ONE’S OWN WILL BE PENALIZED AS DEFINED IN “AIOU PLAGIARISM POLICY”. ASSIGNMENT No. 1 (Units: 1–4) Course: Human Resource Management (8502) Semester: Autumn 2012 Level: MBA (2½ / 3 ½ Years) Total Marks: 100 Pass Marks: 50 Q. 1 (a) Quote discriminatory personnel management practices in recruitment, selection, promotion, transfer, layoffs, and benefits. (10) (b) Define and discuss diversity management. (10) Q. 2 Illustrate and explain each of the seven steps in the HR Scorecard approach to create...
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...departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided below. Department Quarter 1 Quarter 2 Quarter 3 Quarter 4 Auditing 2,560 1,750 2,200 2,740 Tax 3,110 2,750 2,140 2,790 Consulting 1,780 1,780 1,780 1,780 Average hourly billing rates are: auditing $82, tax $94, and consulting $105. Prepare the service revenue (sales) budget for 2012 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. Exercise 22-1 Stanton Company is planning to produce 2,100 units of product in 2012. Each unit requires 3.60 pounds of materials at $6.60 per pound and a half-hour of labor at $15.40 per hour. The overhead rate is 70% of direct labor. (a) Compute the budgeted amounts for 2012 for direct materials to be used, direct labor, and applied overhead. Direct materials $ Direct labor $ Overhead $ (b) Compute the standard cost of one unit of product. (Round answer to 2 decimal places, e.g. 2.75.) Standard cost $ Brief Exercise 23-3 In Harley Company it costs $32 per unit ($18 variable and $14 fixed) to make a product that normally sells for $55. A foreign wholesaler offers to buy 4,950 units at $25 each. Harley will incur special shipping costs of $1 per unit. Assuming that Harley has excess operating capacity. Indicate the net...
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