COURSE TITLE: Cost Accounting COURSE NUMBER: EBA 213 PREREQUISITES: EBA 101, EBA 102 CREDIT HOURS: 3 DEVELOPER: Professor Simon Saltz LAST UPDATE: December 1,2003 COURSE DESCRIPTION: Cost accounting focuses on cost determination for manufacturers, products and services. This includes the establishment and maintenance of job order and process cost systems, and the classification of costs as product or
Words: 656 - Pages: 3
earning a superior return for its shareholders? The company evaluated its existing business and new initiatives based on their ability to contribute to Disney’s long term cash flow and earnings growth, and to provide returns that exceed Disney’s cost of capital. Through strategic planning, sound decision making, and creative and disciplined management, the Walt Disney Company promises to continue providing quality entertainment to its customers and attractive financial returns to its investors
Words: 22296 - Pages: 90
"Compensation" and use 5% of direct labor cost rather than 5% of direct labor and indirect labor cost as indicated in that Exhibit 3. Again, DO NOT USE 5% of DL and IDL costs. A product cost is itself a product of a cost accounting system. To use product cost information in decision making, a manager must understand the nature of the cost measurement system that has been used to estimate a product cost and be able to evaluate whether or not the product cost at hand is appropriate for the decision
Words: 1312 - Pages: 6
What is an ideal management control system Management control is a process of assuming that resources are obtained and used effectively and efficiently in the accomplishment of the organization’s objectives. It is a fundamental necessity for the success of a business and hence from time to time the current performance of the various operations is compared to a predetermined standard or ideal performance and in case of variance remedial measures are adopted to confirm operations to set plan or policy
Words: 43603 - Pages: 175
Marginal costing and Absorption costing: the concept of marginal and absorption costing and its practical applications on business decisions. Cost Volume Profit Analysis: Relationship, impact on pricing, practical decision making strategies through CVP analysis Standard Costing and Variance analysis: concept and objectives of standard costing, advantages and limitations, variance analysis (Material, labour, overheads and sales variance), practical applications Budgeting and budgetary control mechanism
Words: 601 - Pages: 3
Contents I. Introduction 3 II. Triple bottom line analysis 3 1. Profit 3 2. Planet 3 2.1 Environmental stewardship 3 2.2 Financial contribution to the planet safeguard. 3 3. People 4 3.1 Employee benefits 4 3.2 Empowering African women (gender balancing) 4 3.3 A new perspective on aids 4 III. Stakeholders analysis 5 1. Company analysis 5 1.1 Strengths 5 1.2 Weaknesses 5 1.3 Oliberte’s key internal stakeholders 5 2. Community analysis 6 2.1 The government of Ethiopia 6 2.2 Certifying
Words: 1779 - Pages: 8
聚美优品网站网络营销研究 摘 要 电子商务在中国日渐蓬勃发展的过程中，许多企业在其中沉浮。而聚美优品在这其中，不得不说是一个十分耀眼的存在。专注于化妆品行业，把握好市场细分的机遇，从团购开始，到现在成为化妆品市场垂直B2C的领头羊，聚美优品从创立开始，每一个成长和转型都引起了不小的轰动。尤其最近聚美优品CEO陈鸥与明星韩庚联手代言，以及聚美优品在不同焦点电视节目上的频频曝光，都使得聚美优品的人气大涨，更是又引起了一阵话题风潮。本文通过对聚美优品在电子商务中存在的问题进行调查和研究，通过采用举例分析法以及理论研究与实践调查相结合的方法阐述了该网站的网络推广方案，网络营销策略及网站特色，力图客观、有效地分析出企业解决电子商务中出现问题的对策，从而为发现我国其他公司面临的相关问题积极寻求解决方法，并且提供良好的发展策略。 关键词：网络营销,聚美优品,团购 Jumeiyoupin Website Internet Marketing Research
Words: 1468 - Pages: 6
INTRODUCTION Hotel reservation system plays a great role and has a potential effect on day to day performance measures, this type of system have highly evolved from decades due to high demand for their use, effective and efficiency in any given institutions. Due to the rapid change of technology the use of such system has become a necessity to any given high learning institution for better performance and be used with quite a large number of users at the same time but it can save time, resources
Words: 278 - Pages: 2
苹果公司发展战略的分析与评价 苹果电脑公司在20 世纪70 年代通过Apple II 引发了个人电脑革命, 20 世纪80 年代Macintosh 的推出又彻底改造了个人计算机。2010 年， 苹果公司以2213.6 亿美元的市值，一举超越了微软公司，成为全球最具价值的科技公司。虽然今天的苹果公司看起来风光无限, 其实苹果公司在发展过程中并不是一帆风顺的。今天让我们从苹果公司的创新战略、企业文化、营销战略和管理战略来探讨苹果之所以在历次危机中没有垮掉的原因，从而找出对我们有用的启示。 1. 创新策略 在苹果公司一切都可以被颠覆，所有事都可以被重新定义，甚至包括创新本身。微软的成功向人们定义了创新的概念——所谓创新就是不断推出新技术。而苹果的创新则与众不同——苹果的创新是非传统上的技术创新，以用户为导向的艺术创新和独特的商业模式的统一。然而就是这种创新，在2006——2009年里，苹果只用了46亿美元的技术研发费用却打败了微软惊人的310亿美元，连续三年被《商业周刊》评为“全球最具创新能力的公司”。 1.1 技术创新 1.1.1 连续的创新 坚持连
Words: 668 - Pages: 3
1.1. and 1.2 Organizations need to collect HR/L&D data for numerous reasons, some being training effectiveness compliance and also for the legal requirements, this information can help make decisions for the direction of the company, two of which are discussed below. Type of data that is collected from the perspective of a learning and development practitioner are training evaluation forms from induction and company employee’s. Training evaluation forms are imperative to learning and development
Words: 507 - Pages: 3
