Learning Team C Week 3 Case Study BYP 4-2 ACC349 April 4, 2011 Learning Team C Week 3 Case Study BYP 4-2 [pic] [pic] (a) |Activity cost pool |Estimated overhead |Cost drivers per activity |Total cost driver activity |Activity-based overhead rate | |Market analysis |$1,050,000 |Hours of analysis |15,000 hrs |$1,050,000 =$70 | | | |
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However, multiculture also can help us, learning good behaviour from other country’s culture. First, let me talk about transport. There is very good impression on bus drivers. Every morning, without my own car, I had to go to school by bus, sometimes when I awoke up, I felt very terrible. While I got on a bus, I saw bus driver showing me a big smile and saying hello. Politely, I also answered hello with smile, before I get
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question Michael and it is revealed that Michael was associated with the former owners of Ian’s house. Ian also learns rather tragic information about Michael’s past with his family, when Michael tells Ian about his family’s rejection. When the taxi driver finally arrives and sees who his passenger is, he refuses to drive Michael. Back inside the house, Ian offers to follow Michael to his flat and therefore calls his wife to make her watch their daughter while he is out. Ian takes Michael to his filthy
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repeated attempts at college that he figured out that was not where he wanted to be and moved yet again to Hollywood to pursue another dream of becoming famous in the music industry in 1976. It was here in Hollywood that Hinckley saw a movie called “Taxi Driver” that
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a revised profit statement for each of the three departments justifying your choice of cost driver. Design staff salaries £99,000 Sale Staff salaries £259,200 Warehouse Staff wages £120,960 Administration Staff wages £122,946 General Overheads £700,000 £1302,496 Activity | Cost Driver | Design Staff salaries | No. of Consultations with design staff | Sale Staff salaries |
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coordination with MIS and quality assurance organizations within the company. Phase Two, an analysis phase, includes functional area interviews, identification of the scope of the detailed information needed, identification of activities and activity drivers, and establishment of a timetable for identifying data collection needs. Phase Three, the design phase, involves model building for resources, activities, and cost objects as well as confirming the results. Phase Four includes the implementation
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Activity-Based Costing, which assigns resource costs to cost objects base on separate activities. In stage one, the total overhead costs are allocated to the separate activities base on different resource drivers. In stage two, the costs of activities are allocated to each cost object base on cost drivers. In this case, because the wages and depreciation costs can be traced directly to each workstation, we only need to allocate the rent and other indirect costs to the five workstations. In stage two
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Case Background Jemima Pen Company was a low-cost producer of traditional blue and black ink pens. The classic pen had a profit margin of at least 20% of sales. Five years earlier, this company had introduced red pens using same technology at 3% premium. Recently, this company was introduced purple pens using same technology at 10% premium. Based on this cases, there are several issues that facing by management of company. First issue is regarding profitability. The new red and purple pens do
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stated in the case, these costs will be used for planning and control decisions rather than inventory valuation. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather than a system to look at the cost drivers or the activities that their overhead costs comprise. Glaser’s general structure of an activity-based costing model should consist of cost objects, activities, consumption of resources, and cost. Activity-based costing changes “the rules of
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CASE 1: ZAUNER ORNAMENTS Table of Contents I. CASE SUMMARY 2 II. POINT OF VIEW 2 III. STATEMENT OF THE PROBLEM 2 IV. FRAMEWORK OF ANALYSIS 2 V. ANALYSIS 2 VI. DISCUSSION OF RESULTS AND RECOMMENDATION 4 VII. APPENDIX 5 VIII. REFERENCES 9 I. CASE SUMMARY Chia-yi Yu, the new controller of Zauner ornaments, decided to research Zauner’s current costing methods. She approached her senior analyst, Yung Chen, to prepare an analysis of unit-product costs for each of
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