Journal of Business & Industrial Marketing Emerald Article: Activity-based costing: a powerful tool for pricing John C. Lere Article information: To cite this document: John C. Lere, (2000),"Activity-based costing: a powerful tool for pricing", Journal of Business & Industrial Marketing, Vol. 15 Iss: 1 pp. 23 - 33 Permanent link to this document: http://dx.doi.org/10.1108/08858620010311539 Downloaded on: 05-04-2012 References: This document contains references to 4 other documents To copy
Words: 2360 - Pages: 10
to the Department of Business Studies, HELP University College, in Partial Fulfilment of the Requirements for the Degree of Bachelor of Business (accounting) Hons OCTOBER 2011 ii DECLARATION I hereby declare that the graduation project is based on my original work except for quotations and citations which have been duly acknowledged. I also declare that it has not been previously or concurrently submitted for any other course/degree at HELP University College or other institutions. The word
Words: 11081 - Pages: 45
insurance on manufacturing facilities. Indirect materials are minor items such as solder and glue in manufacturing industries. These are not included in direct materials costs. Indirect labor is a labor cost that cannot be trace to the creation of products or that can be traced
Words: 1075 - Pages: 5
behaviours, select an appropriate ;;approach and justify your choice. a) The definition of fixed overhead and relevant range and the short-run and long-run behaviour of fixed overhead. Fixed overhead is the cost of manufacturing that does not change with volume but changes with passage of time or much higher quantity .it is fixed for a certain defined relevant range I n the short run but will change in long run. De Costa (1996) describes fixed costs as those costs which volume can be spread
Words: 3117 - Pages: 13
Managerial Accounting – Exam 4 Summer 2006 Student Number: __________________________ Pledge: On my honor I have neither given or received help on this exam. I understand that any violation of the University Honor Policy will result in an automatic zero on this exam, and that I will be subject to all sanctions available under the University's Honor Policy. Part I - Multiple Guess (135 points) 1. A segment of a business responsible for both revenues and expenses would be called:
Words: 2401 - Pages: 10
Sales Volume Variance (where absorption costing is used): = (Actual Unit Sold - Budgeted Unit Sales) x Standard Profit Per Unit Sales Volume Variance (where marginal costing is used): = (Actual Unit Sold - Budgeted Unit Sales) x Standard Contribution Per Unit 2. Explanation Sales Volume Variance quantifies the effect of a change in the level of sales on the profit or contribution over the period. Sales volume variance differs from other volume based variances such as material usage variance
Words: 1511 - Pages: 7
…………………………………………………………………………………………...5 2.3 Cost – plus Pricing …………………………………………………………………………….5 2.4 Production Mix Decision …………………………………………………………..................6 2.5 Target Costing …………………………………………………………………………………7 Conclusion …………………………………………………………………………….................8 2.0 The Role of Standard Costing …………………………………………………….................8 3.6 The Role of Variable Analysis ………………………………………………………………...9 3.7 The Values and Limitations of Variance Analysis …………………………………………
Words: 3583 - Pages: 15
to the Department of Business Studies, HELP University College, in Partial Fulfilment of the Requirements for the Degree of Bachelor of Business (accounting) Hons OCTOBER 2011 ii DECLARATION I hereby declare that the graduation project is based on my original work except for quotations and citations which have been duly acknowledged. I also declare that it has not been previously or concurrently submitted for any other course/degree at HELP University College or other institutions. The word
Words: 11081 - Pages: 45
have decided to make the pies with high-quality, low fat due to most international travelers belong to the age group 30 to 50 and this group more conscious about their diet. They have trade mark the name Aussi Pies when return to the U.S Organization; They agreed that Amphlett will be President and Chief Executive and Ferris will be Chief Operating Officer and both would be member of board of directors. The Owners Anna Amphlett; Worked at Starbucks Coffee Corporation in
Words: 8670 - Pages: 35
value and rewards that far outweigh its financial costs. The effects of training touches the lives of employees from the first day of a new job through retirement The purpose of this paper is to show how employee training benefits not only the organization but also the environment as well. The reader will be introduced to an oil distribution company undergoing costly problems because of poorly trained employees. These problems have resulted in repeated environmental violations. An analysis of
Words: 2346 - Pages: 10
