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Essays 31 - 60

Accounting for Discretionary Costs with Specific Attention on Research and Development

many instances discretionary costs will be seen as general operating costs and expense within the existing period. In this respect...

Cost Accounting by V. Daniel Hunt

This 5 page paper discusses Hunt's book and provides an overview of basic cost accounting procedures and considers the importance ...

Cost Determination Methods

In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...

Case Study on Activity Based Costing

In six pages a financially troubled public broadcasting company is examined in terms of the issue as to whether or not a new video...

The Financial Implications of Undertaking Ecommerce

however, it may also be slightly limiting as the internet may not be the only medium open to e-commerce. The level of trade has b...

Balanced Scorecard; The IT Balanced Scorecard As An Extension of the Business Balanced Scorecard

Prof. Robert Kaplan and David Norton, who are credited with inventing it, and later by Renaissance Solutions Inc, who aided them t...

HR: Job Analysis

matching the abilities of job applicants with the requirements of openings that occur within the organization. This results from ...

Projected Accounts Case Study

open per year (c) (axb) Average sales per day (from table 1) (d) Estimated total for the year (cxd) 2005/6 6 50 300 500 150000...

John and Mary Farmer Case Study

Pickar, 2000). The first stage in absorption cost has to be the determination of the overheads in advance of the period...

Budgeting Case Study; Explaining Variances

these is food; this appears to be well under budget with 300,000 budgeted. However, sales were lower than expected, and food is ex...

Is An Improved Conceptual Framework Is Likely To Enhance The Capacity Of Users To Make Sound Financial Allocation Decisions?

scenarios to those mentioned above are to be avoided and increased clarity is to be achieved. However, it may be argued that many ...

Theory of Constraints and Throughput Accounting

In seven pages this essay defines the theory of constraints and throughput accounting, compares and contrasts throughput accountin...

International Accounting Standards

AASB along with many other national accounting boards all see it as necessary for international co-operation and understanding tha...

Is Downsizing a Double Edged Sword?

term. Downsizing has been seen to occur over the last few decades, increasing in prevalence during difficult economic times. The ...

HR Employee Benefits and the Impact of Rising Employer Costs

15.4% in 2003/4 (Anonymous, 2004). The approach has been to look for new ways of satisfying the same needs, such as the use of gen...

Assessing a Development Construction Plan

to stimulate commerce, facilitating free movement of goods and labor. For the country as a whole this may help to stimulate the ec...

For Accounting Questions Relevant for New Businesses

will make some assumption, with the overhead or fixed cost assumed to be $500,000, which is made up of the lease costs for the bus...

Diversity in Cost Accounting Practices

can be very effective at allocating indirect costs (de Modesti and Eriksen, 2008). This is an approach that may be seen as one aim...

Measuring Value in Publicly Owned Organizations

This creates the need for accountability in the way the funds are used (Barker, 1999). It has been argued by many that the most a...

Standard Cost Accounting

(this is 1,000 widgets divided by the 1,000 fixed costs), plus the variable costs. If the variable costs were 2 per widget, the to...

Cost Accounting and its Historic Uses

use historic cost methods, he or she would value business (b) based on the price business (a) paid for the acquisition, rather tha...

Capital Costs and How to Calculate Them

calculations the best course of action may be projected by looking at the changes any change in the capital base will create it is...

What is Financial Accounting?

the majority of people using these accounts are not directly involved with the day to day running of the company and as such can u...

Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

Energy LLC

equates to a sole proprietorship in terms of the liability responsibility of the partners, whereas an LLC provides all the benefit...

The Allocation of Costs in Management Accounting

Likewise, the marketing budget may increase where there are higher levels of sales pursued. The reason is often indirect costs are...

Choosing a Healthcare Intervention

have a side effect. For example, if this is occurring in an area where there is fluoride being added, and the process will strip t...

How Economic Affects Modern Day Business Management

is rare and usually requires that they have an effective monopoly, where there is only one firm, are or are acting in concert as p...

New Business Development

INVENTORY COSTING There are three alternatives to be considered when determining the type of costs that flow into and through the...

The Hewlett-Packard Acquisition of Compaq

put together provide a full range of consulting and product support, including the commercial server market. In addition to this t...