...ФЕДЕРАЛЬНОЕ АГЕНСТВО ПО ОБРАЗОВАНИЮ РОССИЙСКОЙ ФЕДЕРАЦИИ ФГБОУ ВПО ХАКАССКИЙ ГОСУДАРСТВЕННЫЙ УНИВЕРСИТЕТ ИМЕНИ Н.Ф КАТАНОВА ИНСТИТУТ ИНФОРМАЦИОННЫХ ТЕХНОЛОГИЙ И ИНЖЕНЕРНОГО ОБРАЗОВАНИЯ КАФЕДРА ПРОГРАММНОГО ОБЕСПЕЧЕНИЯ ВЫЧЕСЛИТЕЛЬНОЙ ТЕХНИКИ И АВТОМАТИЗИРОВАНЫХ СИСТЕМ Оценка работы_______________ КУРСОВАЯ РАБОТА По дисциплине «Программирование» ТЕМА: «Игровая программа Крестики-Нолики.» Студент группы 24 Галеницкая А.А Руководитель, Доцент кафедры ПОВТиАС, К. ф. м. н. Санников Е.В. Г. Абакан, 2015 Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Хакасский государственный университет им. Н.Ф.Катанова» Институт (факультет)_ИТиИО___________Кафедра____ПОВТиАС______________ Специальность (направление)___230700 Прикладная информатика_______________ УТВЕРЖДАЮ Зав.кафедрой________________ «_____»___________________________г. ЗАДАНИЕ на выполнение курсовой работы ________________________________________________________________ (фамилия ,имя ,отчество) 1.Тема работы (проекта)________________________________________________________ __________________________________________________________________________________________Утверждена распоряжением...
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...described by Heffernan (2012). Challenges of collaborative planning span every step of the process: coordination, incentive to participate, funding, etc. (Klug, 2005, pp. 491, 499). Planning commissions from the paper by Ryan and Klug (2005) demonstrated more success during planning if a positive relationship between institutions was already established (pp. 494, 497). Social and institutional trust embedded in every part of the co-management process can improve situations that occur from countless other setbacks (Klug, 2005, pp. 500, 501)....
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...CASE REPORT DATE: 03/01/2015 GROUP 5: Oliver Principe, Jorge Colorado, Manwinder Singh, Amanpreet Mann SUBMITTED TO: Prof. Ting He CASE: Wilkerson Company Introduction Wilkerson Company is in the business of manufacturing valves, pumps and flow controllers. Wilkerson is currently faced with declining profit margins relative to industry competitors. Severe industry wise price cuts in the pump business, which is Wilkerson’s major product line, has badly affected the company’s margins (Gross margin below 20% as against a planned gross margin of 35%). The firm has identified the need to investigate its costing mechanisms and determine their credibility comparable to those exercised elsewhere in the market. The need of the hour for Wilkerson is to identify the proper mix of its product line to regain its profitability. Wilkerson is a quality leader, but this leadership may soon be contested be several competitors. Competitive firms have adopted a strategy of measuring profitability proportionate to the contribution margin i.e. price less variable cost. Wilkerson is considering adopting similar mechanisms and has multiple operational opportunities for re-measurement. Of particular concern, the question is whether Wilkerson’s cost inhibitive production of water purification pumps, and their inability to accurately assign the manufactured cost of the product relative to industry competitors, resulting in a 15% decline in total periodic gross margin?! The problem in the current...
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...HARVARD BUSINESS I SCHOOL 9 - 10 1-09 2 REV: AUGUST S, 2003 ROBERT S. KAPL AN Wilkerson Cotnpany The decline in our profits has become intolerable. The severe p rice cutting in pumps has dropped ou r pre-tax margin to less than 3%, far below our historicallO margins. Fortunately, % our competitors are overlooking the opportunities for profit in flow controllers. Our recent 10% price increase in tha t line has been implemented without losing any business. Robert Parker, presiden t of the Wilkerson Company, was discussing operating results in the la test month with Peggy Knight, his controller, and John Scott, his manufacturing manager. The meeting among the three was taking place in an atmosphere tinged with apprehension because competitors had been reducing prices on pumps, Wilkerson's major product line. Since pumps were a commodity product, Parker had seen no al ternative but to match the reduced prices to maintain volume. But the price cuts had led to declining company profits, especially in the pump line (stmunary operating results for the previous month, March 2000, are shown in Exhibits 1 and 2). Wilkerson supplied products to manufacturers of wa ter purification equipmen t. The company had started with a tuuque design for va lves thatt it could produce to tolerances that were better than any in the ind ustry. Parker quickly establis hed a loyal customer base because of the high quality of its manufactured val ves. He and Scott realized...
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...Accounting 860 Case 2: Wilkerson Co. Group 6 Julia Boggs Scott Drake Chengyuan Wang Yichun Wang October 16, 2013 1. What is the competitive situation faced by Wilkerson? Wilkerson has three products and they each faces different competitive situations. a. The pump market is highly competitive and Wilkerson has to match current market prices to keep its current market share. b. Wilkerson is a market leader in the valve industry and the market is mature and has only a few players. c. Flow controller market is an emerging market and is in the growth stage with unsatisfied demand and price sensitivity seems low in this market. d. The design for valves is unique and it can be produced to tolerances that are better than any in the industry. e. Wilkerson established a loyal customer base because of the high quality of their valves. f. Wilkerson’s existing labor skills and machining equipment can be used to produce pumps and flow controllers. 2. Given the problems Wilkerson is having allocating overhead to products, should it consider abandoning overhead allocation altogether and switching to a direct costing or contribution margin approach (measuring product profitability as price less direct materials and direct labor costs only) with its products? They should have both. Net income under variable costing and absorption costing won’t be different because Just-In-Time system minimizes inventory, which is the root of the difference...
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...1. Using the information in the case, design an activity-based costing system and estimate product costs and gross margin percentages for valves, pumps and flow controllers. Justify your reasons for your ABC system design and computations. As per the ABC costing system, the 5 overhead cost drivers that can be identified are: A. Product Sustaining Activity Costs (i) Engineering Costs B. Batch Activity Costs (i) Receiving & Production Costs (ii) Setup Labor Costs (iii) Packaging & Shipping costs C. Unit Level Activities (i) Machine utilization cost Calculation for cost per unit (per piece) for each of the overhead activities for the 3 products Machine Valve Pump Flow Controller Total Machine hours 3750.00 6250.00 1200.00 11200.00 Machine hrs / unit 0.50 0.50 0.30 machine related exp. 336000.00 Cost / machine hrs 30.00 $ Machine / unit 15.00 15.00 9.00 Engineering Valve Pump Flow Controller Total Hrs Engg Work hrs 250.00 375.00 625.00 1250.00 Engg Work hrs / unit 0.03 0.03 0.16 Engineering Cost 100000.00 Cost / engg work hr 80.00 $ engg hrs / unit 2.67 2.40 12.50 Receiving & Prod.Control Valve Pump Flow Controller Total No. of Prod. Runs 10.00 50.00 100.00 160.00 No. of components 4.00 5.00 10.00 Receiving & Prod. Control Cost 180000.00 Cost / Prod. Run 1125.00 Total Cost for all components of a prod. 11250.00 56250.00 112500.00 $ Receiving Cost / unit 1.50 4.50...
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...materials or our Terms of Use, visit: ________________ http://ocw.mit.edu/terms. 15.963 Managerial Accounting and Control Spring 2007 Prof. Mozaffar Khan MIT Sloan School of Management Wilkerson Why is Wilkerson examining its costs now (what is the catalyst)? Its competitive environment: Declining overall profitability, price pressures on one product line, but apparent price inelasticity of demand for other product lines. How many overhead cost pools does Wilkerson currently have? One. Allocation base is direct labor dollars. Rate is 300%. Why do pumps have low profitability? They use more labor and machine hours, so this seems appropriate? 15.521 [Spring 2006] Managerial Accounting & Control 2 Wilkerson Under what circumstances is refining the costing system likely to be beneficial? Multiple products, including commodity and specialized products, with large differences in volume and resource consumption. Price pressures and declining margins. Mature product market with limited opportunities for innovation. Low entry barriers in product market. High overhead costs. Wilkerson meets most of these criteria. 15.521 [Spring 2006] Managerial Accounting & Control 3 Wilkerson Activity-based costing (ABC) is one tool for refining a costing system. Overhead is allocated to activities that drive overhead costs. Overhead costs are separated by cost hierarchy, and then...
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...Aussie pies Anna Amphlett and Andrew Ferris has decided to startup a new business in Seattle, U.S.A under the name of Aussie Pies Inc. after their visit to Australia; where they discovered the meat pies, the national snack food of Australia and interested in starting up a business in U.S to produce and sell similar meat pies, The couple has decided to apply for a loan through a contact to establish a new business. Even though bank has tentatively agreed to provide the loan up to one million with 6% interest per year, still loan committee of the bank require business plan including complete set of projected financial statements for the first year of operations, including income statement, statement of cash flow and balance sheet. Please see the detail of the company from below report, The company Anna Amphlett and Andrew Ferris have discovered the meat pies, the national snack food of Australia, during their visit to Sydney. They found Australian consumed vas number of meat pies during sporting events and other occasions and pies are served with ice-cold beer. They decided to explore the possibility of establishing a business in USA. They have decided to locate the first outlet in Pike Place Market, a popular destination for tourist to Seattle in USA, particularly International travelers who curious about other cuisines and willing to try new foods. They have decided to make the pies with high-quality, low fat due to most international travelers belong to...
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...For the exclusive use of J. Wang, 2016. 9-101-092 REV: AUGUST 5, 2003 ROBERT S. KAPLAN Wilkerson Company The decline in our profits has become intolerable. The severe price cutting in pumps has dropped our pre-tax margin to less than 3%, far below our historical 10% margins. Fortunately, our competitors are overlooking the opportunities for profit in flow controllers. Our recent 10% price increase in that line has been implemented without losing any business. Robert Parker, president of the Wilkerson Company, was discussing operating results in the latest month with Peggy Knight, his controller, and John Scott, his manufacturing manager. The meeting among the three was taking place in an atmosphere tinged with apprehension because competitors had been reducing prices on pumps, Wilkerson’s major product line. Since pumps were a commodity product, Parker had seen no alternative but to match the reduced prices to maintain volume. But the price cuts had led to declining company profits, especially in the pump line (summary operating results for the previous month, March 2000, are shown in Exhibits 1 and 2). Wilkerson supplied products to manufacturers of water purification equipment. The company had started with a unique design for valves that it could produce to tolerances that were better than any in the industry. Parker quickly established a loyal customer base because of the high quality of its manufactured valves. He and Scott realized that Wilkerson’s...
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...ROBERT S. KAPLAN Wilkerson Company The decline in our profits has become intolerable. The severe price cutting in pumps has dropped our pre-tax margin to less than 3%, far below our historical 10% margins. Fortunately, our competitors are overlooking the opportunities for profit in flow controllers. Our recent 10% price increase in that line has been implemented without losing any business. Robert Parker, president of the Wilkerson Company, was discussing operating results in the latest month with Peggy Knight, his controller, and John Scott, his manufacturing manager. The meeting among the three was taking place in an atmosphere tinged with apprehension because competitors had been reducing prices on pumps, Wilkerson’s major product line. Since pumps were a commodity product, Parker had seen no alternative but to match the reduced prices to maintain volume. But the price cuts had led to declining company profits, especially in the pump line (summary operating results for the previous month, March 2000, are shown in Exhibits 1 and 2). Wilkerson supplied products to manufacturers of water purification equipment. The company had started with a unique design for valves that it could produce to tolerances that were better than any in the industry. Parker quickly established a loyal customer base because of the high quality of its manufactured valves. He and Scott realized that Wilkerson’s existing labor skills and machining equipment could also be used to produce...
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...Wilkerson Co. Case Group 6 #1) Wilkerson is dealing with many different factors when it comes to the competition in their industry. First, the main issue in regards to competition is the fact that all the competitors are cutting the price on their pumps in order to gain market share and creating a price war within the industry. This is something that happens often in very competitive industries and usually the largest companies survive such tactics. This tactic is good for the consumers in the short term because they are able to obtain commodity products at reduced prices. Dominant firms with large assets usually survive a price war pushing smaller companies out of the industry and gobbling up the market share that was left because of the companies that we forced to close. This can also be bad for the consumer in the long-term because it reduces the competition in the market which is what controls the prices, if there isn’t much competition, one firm could have a monopoly and charge increase prices since there isn’t competition to keep their prices fair creating price gouging. Another situation happening in the industry is the fact that Wilkerson’s competition has not realized that there are opportunities for profit in the flow controllers, which are more labor intensive but seem to withstand increased prices. Wilkerson was able to maintain demand with a 10% price increase on their flow controllers. There are many different varieties of flow controllers in the industry...
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...Big time Italian-American mob boss Alphonse “Scarface” Capone was the infamous owner and co-founder of the notorious Chicago mob, the Chicago Outfit. Capone was the head honcho of the illegal production and transportation of alcohol during the prohibition days and grew in power very quickly due to his complete control over the city of Chicago. Throughout Capone’s 7 year reign of the Chicago Outfit he appeared in front of the Supreme Court of Chicago four times and went to prison three separate times. Capone was also known for committing over 33 murders and having total control over the police station, media and both Republican and Democrat parties in the city of Chicago. Capone acquired the title ‘Boss’ in the Chicago Outfit in the summer of 1925 the attempted assassination on his predecessor, Johnny Torrio. Capone then extended the gang’s expertise from prostitution and gambling to illegal distilling, brewing and distribution of beer and liquor. Alcohol prohibition came into play in the U.S. in the early 1920s and had a direct co-relation with the rise in gang violence and other alcohol associated crimes. Capone and Torrio used this prohibition to sling shot the Chicago Outfit to the head of the city of Chicago. He used to profit from...
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...crystalline silica dust, and is marked by inflammation and scarring in the form of nodular lesions in the upper lobes of the lungs. It is a type of pneumoconiosis Statement of the problem 1. What is the couse of Pneumoconiosis? 2. How can it be prevented? 3. What are the symptoms? 4. How can affect in our body? 5. What are the treatment? Statement of the Hypothesis HO1: .A pneumoconiosis cause by inhalation of every fine silicate or quartz dust which is found in volcanic ash. HO2: Pneumonoultramicroscopicsilicovolcanoconiosis is fairly easy to prevent. Most countries do not have any volcanoes or any other places where silica dust exposure is likely. In case you live in one of the countries that does, here are few ways how to prevent this disease: Do not go in or near an active or non-dormant volcano. Do not expose yourself to silica dust for long periods of time. If or long periods of time, cease breathing. If you are in or near you do happen to be exposed to silica dust for a long period an active or non-dormant volcano, cease breathing. Avoid a place or places that contain volcanoes. Do not inhale volcanic smoke or ash, for it contains silica dust, which causes pneumonoultramicroscopicsilicovolcanoconiosis HO3: The symptoms of pneumonoultramicroscopicsilicovolcanoconiosis...
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...Harvard Business School Publishing Case Map for Horngren, Foster & Datar: Cost Accounting: A Managerial Emphasis, 10th Edition (Prentice Hall) This map was prepared by an experienced editor at HBS Publishing, not by a teaching professor. Faculty at Harvard Business School were not involved in analyzing the textbook or selecting the cases and articles. Every case map provides only a partial list of relevant items from HBS Publishing. To explore alternatives, or for more information on the cases listed below, visit: www.hbsp.harvard.edu/educators Case Title Institution, HBSP Product Number, Length, Teaching Note Geographical and Industry Setting, Company Size, Time Frame Abstract, Key Subjects PART ONE: COST ACCOUNTING FUNDAMENTALS Chapter 1: The Accountant’s Role in the Organization Chapter 2: An Introduction to Cost Terms and Purposes Carver HBSP United States, Consulting Co. #199006 consulting, 10,000 7p employees, 1994 Daniel Dobbins Distillery, Inc. HBSP #189065 7p TN #189172 Tennessee, liquor distillery, 1988 The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority. A distiller increases whiskey production and income declines because of accounting...
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...COURSE OUTLINE GIFT BUSINESS SCHOOL MBA Management Accounting- ACC-701 Spring -2014 Faculty: GIFT Business School Credit hours: 03 Course level: Graduate (Elective) Campus/Location/Instruction Mode: GIFT University/On Campus/In Person Course Instructor: Mr. Naveed Ahmad Mughal naveed.mughal@gift.edu.pk Consultation hours: Monday to Friday (as proposed by the instructor) Pre-requisite: ACC-512 / 516 Timing As per university time table This document was last updated: February 18, 2014 BRIEF COURSE DESCRIPTION: The aim of the course is to provide an in depth knowledge and understanding of the use of accounting information for internal purposes contrary to the external disclosure focus of the financial accounting. In particular, the objective of the course is to familiarize students with the fundamental concepts of management accounting system, and use of such information for decision making and performance evaluation. COURSE LEARNING OBJECTIVES: The primary objectives of this course are: 1. To develop an understanding of the costing, cost calculation. 2. To develop understanding of application of different techniques of cost allocation. 3. To understand the relationship between cost and volume and application of this in making different decisions. 4. To develop ability to make different decisions by using accounting information. 5. To understand the application of budgeting and standard costing as controlling tool. 6. To apply the different...
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