Xem 1-20 trên 21 kết quả Factory costs
  • Max Protect Armored Cars, a private-sector company, provided the following aggregated data for armored construction jobs during a recent period: Direct materials $ 4,480,923 Direct labor 7,296,518 Applied (and actual) factory overhead 2,741,151 Beginning work in process 4,850,032 Ending work in process 5,853,000 a) How much is cost of goods manufactured? Is this necessarily the same as cost of goods sold? Why or why not?

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  • Amsterdam Corporation produces medical grade isotopes. The isotopes are produced in a single continuous process and Amsterdam uses the weighted-average process costing method of accounting for production. The production process requires constant utilization of facilities and equipment, as well as direct labor by skilled technicians. As a result, direct labor and factory overhead are both deemed to be introduced uniformly throughout production.

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  • After studying this chapter you should be able to: Explain the types of costing systems, explain the strategic role of product costing, explain the flow of costs in a job costing system, explain the application of factory overhead costs in a job costing system,...

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  • Chapter 15 - Operational performance measurement: indirect-cost variances and resource-capacity management. In this chapter, the learning objectives are: Distinguish between the product-costing and control purposes of standard costs for manufacturing (factory) overhead, calculate and properly interpret standard cost variances for overhead using flexible budgets, record overhead costs and associated standard cost variances,...

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  • Winning Business and its interactive CD-ROM can help business managers, investors, small business owners, and students better understand, monitor, and improve company performance. Successful business people use indicators to monitor conditions such as return on assets, liquidity, profitability, and growth. This book helps you determine these critical performance indicators and supplies you with benchmarks to see how your company stacks up against the competition.

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  • The Project Gutenberg EBook of A List of Factorial Math Constants, by Unknown This eBook is for the use of anyone anywhere at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this eBook or online at www.gutenberg.org Title: A List of Factorial Math Constants Author: Unknown Posting Date: March 18, 2012

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  • Kanchha’s father immediately found a job in a brick kiln factory not very far from the city. These kilns produce highly concentrated amounts of fine particulate matter, which interact with other industrial and vehicle fumes over Kathmandu. Brick kilns use coal as their main fuel source, and this contributes to the air pollution in Kathmandu by pumping considerable quantities of sulfur dioxide (SO2) and other toxic substances into the atmosphere. After a few months, Kanchha’s father started to cough.

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  • In this chapter we will consider master budget for manufacturing organisations. This chapter presents the following content: Cost classifications, product costs, manufacturing process, cost of production requires the preparation of the following budgets, factory overhead application rate,...and other contents.

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  • The Project to build Factory for producing fresh water bottle of Five Star GROUP in Ho Chi Minh City –the total investment of the factory is USD 60,000 (for infrastructure & feasible studies). The factory will be built & put into operation in November 2010. The approved budget (excluding salary of Project Team Members & sharing cost with other cost centers) is USD 60,000

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  • 130 Phrasal verbs (3) Here up has the sense of 'increasing', and on has the sense of connected'. B Adverb meanings Look at these adverbs and their meanings. Remember that an adverb can have a number of different meanings. down = becoming less turn down the music bring down the cost oj living down = completely to the ground knock a house down cut down a tree down = stopping completely the car broke down a factory closing down down = on paper copy down the words write down the message note down the details off = away, departing set off on a...

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  • The advancements of the research on Mobile Robots with high degree of autonomy is possible, on one hand, due to its broad perspective of applications and, on other hand, due to the development and reduction of costs on computer, electronic and mechanic systems. Together with the research in Artificial Intelligence and Cognitive Science, this scenario currently enables the proposition of ambitious and complex robotic projects.

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  • Third, information is better if it is more highly disaggregated (more detailed). For example, data on wastes produced by individual processes or product lines is better than data on wastes created by an entire factory. For instance, accounting that assigns a wide variety of costs to overhead is problematic because of a lack of disaggregation. Disaggregation is necessary to incremental financial analysis -- i.e., the evaluation of investment or production opportunities based on their incremental costs and incremental contributions to revenue.

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  • Whole system thinking takes a view of the company’s manufacturing system and associated costs as a whole, rather than by functional department. This new way of thinking empowers factory managers to accept higher costs on low value items that may be associated with a given functional department, to produce substantial overall cost savings throughout the production cycle. Companies engaged in Lean Manufacturing are, fundamentally, utilizing new financial decision-making (“whole system”) approaches and new powerful cost drivers (e.g., reduced flow days) to eliminate waste.

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  • A processing department is an organizational unit where work is performed on a prod- uct and where materials, labor, or overhead costs are added to the product. For example, a Nalley’s potato chip factory might have three processing departments—one for preparing potatoes, one for cooking, and one for inspecting and packaging. A brick factory might have two processing departments—one for mixing and molding clay into brick form and one for firing the molded brick. Some products and services may go through a number of processing departments, while others may...

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  • With today’s unforgiving marketplace dictating fiscal frugality, fiber connectorization methods are under intense scrutiny. Network operators have long faced the decision of terminating fiber panels in the field or purchasing pre-connectorized fiber panels from the manufacturer. A simple cost analysis reveals pre-connectorization at the factory encourages quick deployment, minimizes operational expenses and ensures network integrity.

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  • Here up has the sense of 'increasing', and on has the sense of connected'. B Adverb meanings Look at these adverbs and their meanings. Remember that an adverb can have a number of different meanings. down = becoming less turn down the music bring down the cost oj living down = completely to the ground knock a house down cut down a tree down = stopping completely the car broke down a factory closing down down = on paper copy down the words write down the message note down the details off = away, departing set off on a journey jump...

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  • Since the cost of manufacturing a custom train part on a small-scale 3D printer is only $25, Kendrick’s niche market of loyal consumers can afford to manufacture their own train parts -- no investment in factory-scale production is needed. Imagine if a model train enthusiast purchased Kendrick’s electronic blueprint and tried to produce the stainless steel train cowcatcher (shown in the figure) in a factory. The high cost of setting up a factory infrastructure would be well out of the reach of the average consumer.

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  • In its most basic form, Lean Manufacturing is the systematic elimination of waste by focusing on production costs, product quality and delivery, and worker involvement. It is defined, in its modern form, by the Toyota Manufacturing system invented by Shigeo Shingo and Taiichi Ohno in the 1950's. While “waste” has always been thought of as an undesirable by-product of most factory production systems, many have also considered this an inevitable “end-of-pipe” control expense on the corporate balance sheet.

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  • The movement to reform the SNA has arisen because the accounts as now defined do not include the full economic value of environmental resources or the role which they play in productive activity. Some of the elements missing from the accounts include: · Environmental expenditures. Expenditures to protect the environment from harm, or to mitigate that harm, cannot not be identified from the data in the accounts. Such expenditures include the costs incurred to prevent environmental harm, such as pollution control equipment purchased by factories or catalytic converters in cars.

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  • This report outlines the emergence of personal manufacturing technologies, describes their potential economic and social benefits, and recommends programs the government should consider to realize this potential. Personal manufacturing machines, sometimes called “fabbers,” are the pint-sized, low-cost descendants of factory-scale, mass manufacturing machines. Personal-scale manufacturing machines use the same fabrication methods as their larger, industrial ancestors, but are smaller, cheaper, and easier to use.

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