Name_____________________________ 1. Volume-based plant-wide rates produce inaccurate product cost when: A) a large share of factory overhead cost is not volume-based. B) firms produce a diverse mix of product. C) different products consume different amounts of batch-level and product level costs. D) all of the above are correct. E) None of the answers above is correct. 2. As with any costing system, a firm should use activity-based
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Requirements Harvesting A large project in information technology can be long, difficult, and very frustrating. Many projects are either abandonded, put on hold, or even stopped due to problems that come up along the way. While there may be dozens of reason for these types of project failures, I am going to discuss one common cause. This is the painful task of gathering requirements. Paul Glen, a blogger for www.techrepublic.com, offers a different approach. Requirements Negotiation Typically
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Sieve Analysis of Aggregates SIEVE ANALYSIS Sieve analysis helps to determine the particle size distribution of the coarse and fine aggregates. This is done by sieving the aggregates as per IS: 2386 (Part I) – 1963. In this we use different sieves as standardized by the IS code and then pass aggregates through them and thus collect different sized particles left over different sieves. The apparatus used are - i) A set of IS Sieves of sizes – 80mm, 63mm, 50mm, 40mm,31.5mm, 25mm, 20mm
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trying to use “top-down” approach to invest in our portfolio. Top-down approach is a method of analysis that involves looking at the "big picture" first, and then analyzing the details of sector or industry then towards the company or stocks. By first analyzing the overall picture, such as a macroeconomic trend, we can start narrowing potential companies to invest. After conducting some economic analysis, our group concludes that the U.S. economy is recovering slowly and it should be the case for
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relationship between earnings and value. • Compounding versus Discounting • Long Event Windows and Discounted/Compounded Earnings. • Earnings Capitalisation and P/E Valuations. • Permanent versus Transitory Earnings and Financial Analysis. • Ohlson’s Theory of Value. • Example of Ohlson Style Valuation. Why focus on earnings for valuation? In chapter 7 we argued that cash flow and dividend based valuation models were conceptually and empirically inappropriate
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Advantage …………………4 4. Situation Analysis……………………………………………………………………….4 a. “SWOT analysis Internal Strengths and Weaknesses: Management, Offerings, Marketing, Personnel, Finance, Manufacturing, and Research and Development (R & D) External Opportunities and Threats: Consumer/Social, Economic, Technological, Competitive, and Legal/Regulatory”. (MHHE., 2014) b. Industry Analysis c. Competitor Analysis d. Company Analysis e. Customer Analysis 5. Market-Product Focus…………………………………………………………
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The One-Dimensional Voting Model allows for certain assumptions to hold that result in a Condorcet winner and no cycle. Voters choose among points on a line so that each voter prefers points on the line closest to his or her favorite point on the line. The point on the line that beats all of the other options, under the Majority Rule, is the point that the median voter favors the most. Although this model proves there can be a Condorcet winner under the Majority Rule of voting, it is a simplistic
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SOFTWARE REQUIREMENTS SPECIFICATION (SRS) FOR Student and Unit Management System (SUMS) – Registration Module Version 1.0 Prepared by: YEUNG Kam Fung (Ivan) Prepared for: Jim Briggs, University of Portsmouth DOCUMENT CHANGE HISTORY |Version Number |Date |Description | |1.1 |8th December 2005 |Jim made some formatting and content |
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11, 2013 Accounting Information System Requirement When we are trying to develop the accounting information system effectively, we have to break the process down into phases. The system development life cycle also known as (SDLC) is made up of analysis, design, planning and investigation, implementation, maintenance phases and also follow-ups. The people that work with the accounting information systems are specially trained accountants that way we can be ensure of the accuracy in the company’s
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planned sales of product E was 8,000 units, instead 28,000 units were sold. The basis reason for the favorable profit variance was that Midwest's actual sales volume was higher than forecast. How can an analysis of the profit variance highlight those areas needing management attention? The analysis of profit variance can show can highlight those areas that need management attention. Particularly in case of Midwest is that the variance due to operations was unfavorable. This means that areas where
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