Identifying costs

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  • After you have mastered the material in this chapter, you will be able to: Identify cost objects and distinguish between direct costs versus indirect costs, allocate indirect costs to cost objects, identify the most appropriate cost driver, recognize the effects of cost allocation on employee motivation.

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  • Planning involves selecting a course of action and specifying how the action will be implemented. The first step in planning is to identify the various alternatives. Next, the alternative that does the best job of furthering the organization’s objectives is selected. Management’s plans are usually expressed in budgets. Typically, budgets are prepared annually under the direction of the controller, who is the manager of the accounting department.

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  • Criticizes the current tendency to identify military-industrial-complex cost overruns with poor accounting procedures and to assume that such excesses are both new and unique to the military.To prevent overruns, the General Accounting Office recently recommended that all defense contractors adopt uniform accounting procedures.However, uniform bookkeeping can identify past, but cannot avert future,......

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  • Chinese characters that are similar in their pronunciations or in their internal structures are useful for computer-assisted language learning and for psycholinguistic studies. Although it is possible for us to employ imagebased methods to identify visually similar characters, the resulting computational costs can be very high. We propose methods for identifying visually similar Chinese characters by adopting and extending the basic concepts of a proven Chinese input method--Cangjie. We present the methods, illustrate how they work, and discuss their weakness in this paper. ...

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  • (BQ) In the previous chapters we considered how information could be developed to help managers make decisions. In this chapter we will discuss the fundamentals of management control systems. After studying this chapter you should be able to: Explain the role of a management control system, identify the advantages and disadvantages of decentralization, describe and explain the basic framework for management control systems.

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  • After studying chapter 15, you should be able to: Explain how a firm creates value, and identify the key sources of value creation; define the overall “cost of capital” of the firm, calculate the costs of the individual components of a firm’s overall cost of capital: cost of debt, cost of preferred stock, and cost of equity;...

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  • Lecture Fundamental accounting principles - Chapter 21: Cost-volume-profit analysis. This chapter distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to departments; explain controllable costs and responsibility accounting; analyze investment centers using return on assets, residual income, and balanced scorecard; analyze investment centers using profit margin and investment turnover.

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  • Chapter 6 - Inventories and cost of sales. After completing this chapter you should be able to: Identify the items making up merchandise inventory, identify the costs of merchandise inventory.

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  • In this chapter, you will be able to: Identify and describe fixed, variable, and mixed cost behavior; demonstrate the effects of operating leverage on profitability; prepare an income statement using the contribution margin approach;...

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  • Chapter 6 - Food production control: Portions. After reading this chapter, you should be able to: Explain the importance of standard portion sizes, standard recipes, and standard portion costs to foodservice operations; identify four methods for determining standard portion costs, and describe the type of food product for which each is used; calculate standard portion costs using four different methods;...

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  • Chapter 14 - Beverage receiving, storing and issuing. This chapter focuses on the application of the control process to three critical areas of beverage operations in which excessive costs can develop: receiving, storing, and issuing. Standards and standard procedures for each of these areas are identified in the following text.

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  • Chapter 15 - Beverage production control. After reading this chapter, you should be able to: Identify the two primary objectives of beverage production control, describe the standards and standard procedures necessary for establishing control over beverage production, list four devices and means used to standardize quantities of alcoholic beverages used in beverage production,...

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  • Chapter 16 - Monitoring beverage operations. After reading this chapter, you should be able to: Identify the three general approaches to monitoring beverage operations; calculate the value of liquor issued to a bar, bar inventory differential, and cost of liquor consumed; list five possible reasons for differences between actual and standard beverage costs,...

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  • Chapter 17 - Beverage sales control. In previous chapters, we pointed out that establishing control over any phase of food and beverage operations requires that one have some understanding of management ’ s objectives. Any controls established must be carefully designed to ensure that they facilitate reaching these objectives. A good beginning point, then, is to identify the objectives of beverage sales control.

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  • Chapter 19 - Establishing performance standards. After reading this chapter, you should be able to: Explain the meaning and significance of quality and quantity standards in labor control, identify the three steps used to establish standards and standard procedures for employees, explain the need for an organizational plan,...

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  • Chapter 20 - Training staff. After reading this chapter, you should be able to: Define training , and explain the difference between training and education, identify the objectives of training, explain the relationship of training needs assessment to the development of a training plan,...

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  • The eight studies presented in this volume are put together to provide a new insight into the design of risk-management models in emerging markets. The objective is to identify the specific characteristics of emerging markets and specify the most appropriate methods of risk management that suits those markets. The chapters report on empirical studies carried out on a number of countries in Asia, Eastern Europe, North Africa and other emerging markets in various continents.

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  • In a slow economy, companies no longer have the luxury of business as usual. Organizations must try to prevent quality issues, quickly identify and solve problems if they do occur, and drive down costs by increasing efficiencies. Six Sigma has proven its value in all these areas, and it is already in use at many large manufacturing companies.

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  • CHAPTER 9 Cost Allocation for Joint Products and By-Products After completing this chapter, you should be able to answer the following questions: How are the outputs of a joint process classified? At what point in a joint process are joint products identifiable?

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  • We live in a society that bombards consumers with messages, from pop-ups on computers, to on-line chat room links, to e-newsletters and e- blasts, to advertising in traditional media, all de- signed to build a “share of mind” for a product, service or social cause. marketing is at the heart of every successful brand, business, organization, and cause. marketing is not merely communica- tions. it is the sum presentation to the customer of a value equation that results in a sale or action.

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