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Variable Costing

5 pages
(1250 words)

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...variable and mixed costs. Cost behavior is the change in cost in relation to the level of activity changes. The total variable cost normally changes as the activity level changes, while per unit, the variable cost per unit will normally remain the equal over a wider range of activity. Fixed cost will always remain the same when the activity level changes while fixed cost per unit decreases with an increase in the activity level (Hansen, et, al 2006) Mixed cost, have both the component of variable and fixed costs. Product cost versus period cost Also known as inventorial costs, product... ? FINANCE AND ACCOUNTING Basic ideas about cost behavior Cost behavior is mainly divided into three i.e. the fixed,...

Variable costing

4 pages
(1000 words)

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...VARIABLE COSTING Executive summary This is a report about a review of marginal costing as used in the managerial accounting system. Certain terminologies associated with the concept of marginal costing are identified in the report. The report also defines logically certain terms like variable costs, fixed costs, CVP and breakeven analysis as the key concepts. It goes ahead to prove the rational and marginal costing concepts as used in short term decision making. Being a costing technique, several assumptions such as division of cost element into fixed costs and variable costs, variable cost being considered directly proportional to the production volume, fixed costs being constant throughout...

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Mock Variable

2 pages
(500 words)

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...variable: Variables February 26, Mock variable: Variables The study, based on background knowledge of the role of leadership and leadership style (Graham, Ziegert, and Capitano, 2015; Aragon-Correa, Garcia-Morales, and Cordon-Pozo, 2007; Liden, Wayne, Liao, and Meuser, 2014), seeks to investigate effects of leadership style and leadership potential on productivity of sales consultants at AT&T. The hypothesis that difference in productivity level exist across different leadership types and leadership potentials of the consultants and their supervisors is tested. This section discuses the study’s variables and focuses on variable definition, variable measure, and descriptive statistics... for...

Variable Selection

1 pages
(250 words)

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...Variable selection Variable selection Bruce Ratner prefers forward and backward selection because they are better selection methods as opposed to stepwise. Bruce Ratner views stepwise selection as being far too narrow in yielding confidence and will not produce good results if used when the data has redundant predictors. This is opposed to forward and backward selection which are very efficient in such situations and many others (Bruce, 2011). Many other people do not share the same opinion as Bruce Ratner: many computer data analysts find stepwise selection to be very efficient and good to use. They prefer when the stepwise selection method is used in the algorithm of data analysis programs... ...

Fixed and Variable Costs

2 pages
(500 words)

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...Variable cost is that cost that cost which changes with the change in the level of activity. For example if the company is producing more aero planes then more amount of raw material will be required to make the planes (Leslie 1993). Examples of variable cost include raw material, labor cost.
There are some costs which include both the fixed and variable element in it and are referred to as semi variable costs. Examples of semi variable costs... Week 3 DQ's Fixed cost is that cost that does not change significantly with the change in the level of activity. Examples of fixed cost include interest expense, salaries and expenses of the employees or executives, property taxes and insurance protection....

Variable and Fixed Costs

2 pages
(500 words)

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...variable costs are first deducted from total sales to get a contribution margin figure. After that, all the fixed expenses are then deducted from contribution margin figure to reach at the net income figure. In year 2011, Herrested Company earned contribution margin of $60 per unit or $480,000 in total with the net income of $180,000.
Herrested Company
Contribution Margin Income Statement
For the period ending December 31, 2011
per unit
No. of units sold
Total
Sales
250
8,000
2,000,000
Variable Cost
Direct Material
100... Contribution Margin Income ment Following is the contribution income ment of Herrested Company for the year ending December 31, In this income statement, all the...

Quantitative Communication Research Variable

2 pages
(500 words)

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...Variable I have chosen four different variables - Experience doing something, Logical appeals, Grade point average, and Interaction.
1. "Experience doing something"
Transformed to "experience in a particular business field" is an independent variable in the following hypothesis: "Speakers, who have ten or more years of experience in a particular business field, integrate parts of their previously conducted business-related speeches into the new texts more often than speakers who have less than ten years of experience in given field."
In the form of "experience delivering public speeches" it is a dependent variable in the statement: "Students, who took creative... Quantitative Communication Research...

The Independent Variable and Dependent Variable

3 pages
(750 words)
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...variables. A variable is any characteristic or property that can change from time to time (Mooney, Knox, and Schacht 1). A good example is poverty level in Kenya that changes from time to time based on the measures undertaken by the Kenyan community with the assistance of the international community. In this case, the variables applicable in explaining our research topic are cancer cases, marketing strategies used... ?Business Research The initial step of a research process is identifying a topic in line with the research Polonsky and Waller (3) identify a research as a detailed study undertaken to discover new information and reach a new understanding. The main significance of a research topic is in the ...

Two Variable Inequalities

2 pages
(500 words)

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...variable inequalities al affiliations Two variable inequalities a) The wanted or shaded region which gives the solution to the inequality is bound by the x-axis, y-axis and a solid line. The solid line implies that the ‘equals’ part constitutes the linear inequality. A linear inequality divides the coordinate plane into two halves, where one half gives the solution to the inequality. This is the case for our problem. The boundary line is usually solid for ≥ or ≤ and dashed for > or < The range of points that will satisfy the inequality or for which the inequality is true falls within the shaded area as well as along the solid line. In writing the equality describing the region, we first... Math: Two...

Variable pay scheme

2 pages
(500 words)
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...Variable Pay Programme By + Introduction Variable pay is bonuses rewarded to employees by employers for achieving certain set goals in an organization. This pay is given depending on individual or groups performance. Variable pay provides a tangible reward for employees and encourages them to work hard and more efficient. Variable pay is given in a number of way. It includes annual incentives, individual incentives, gaining shares, and payments for newly acquired knowledge and skills.
Variable pay in an organisation is used to motivate employees to perform effective in their line of work. This is a type...

Variable and Fixed Costs

2 pages
(500 words)

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...VARIABLE AND FIXED COSTS Variable and Fixed Costs (Course Name)
29th November 2012
Variable and Fixed Costs
Absorption income statement entails the use of all costs by a manufacturing concern to produce the products. This implies that the prices of every unit produced by a firm include direct materials, direct labor, as well fixed and variable overheads. Key examples of costs that are covered under the absorption income statement include wages to salaries, overheads costs and the raw materials used in the production facility. On the other hand, variable income statement organizes costs incurred by business by their behavior. Additionally, it indicates the relationship existing between... Running head:...

Two-Variable Inequality

2 pages
(500 words)

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...variable Inequalities Two variable Inequalities Introduction: Two variable inequalities de equations with two variables. The equations often take the form of ax + by = c, where a, b and c are real numbers and b and a represent values that cannot be zero simultaneously. This often presents a straight line and is thus a two variable linear inequality (Boyd, Laurent & Eric, 1994).
Problem: Ozark Furniture Company can obtain at most 3000 board feet of maple lumber for making its classic and modern maple rocking chairs. A classic maple rocker requires 15 board feet of maple, and a modern rocker requires...

Variable Overhead Variance

2 pages
(500 words)

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...Variable overhead analysis for spending and efficiency,
2. Meaning and possible causes of such variances,
3. Explanation to the management and
4. Conclusion is considered to arrive at a solution.
Variable overhead analysis for spending and efficiency
Variable overhead spending variance = (Actual Machine Hours x Flexible budget Rate/hour) - Actual resultant overhead.
Actual Machine Hours = 67,500 (given), Standard rate/ hour = $30 (given) &
Actual resultant overhead = $1,950,000 (given).
Variable... Introduction: Teva sandals a company which sells sandals for water sports has undertaken variance analysis to achieve the profits planned while controlling the manufacturing overheads spending. Hence,
1. Varia...

Two-Variable Inequality

2 pages
(500 words)

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...variable to each type of rocker Ozark Furniture makes.
Let x = the board feet needed to make classic rockers
Let y= theboard feet needed to make modern rockers
A linear inequality to represent the given information of total board feet and the board feet required for each type of rocker.
A graph of the inequality.
Shaded region
From the graph x is the independent variable (on the horizontal axis) and y the dependent variable (on the vertical axis) then we can graph the equation using the intercepts.
The; when therefore,
, alternatively for y... Module: Introduction Symbols less than or greater than are used to represent the inequality equation. It entails forming an equation derived from a given task ...

Variable and Fixed Costs

2 pages
(500 words)

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...Variable and Fixed Costs Part I Financial accounting mainly focuses on financial ments that distributed to financial analysis, lenders, stakeholders and others that are outside the company. On the other hand, financial accounting courses covers general principles of accounting that are generally acceptable. These are principles that must be followed in reporting a corporations’ past transaction results on its income statement, balance sheet, cash flows’ statement, and statements showing changes in the equity of shareholders. On the other hand, managerial accounting focuses on providing information that is essential and is found within the company so that the management of the company can use... ...

Two- Variable Inequalities

2 pages
(500 words)

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...Variable Inequality Problem ment -- Shipping Restrictions. The accompanying graph shows all of the possibilities for the number of refrigerators and the number of TVs that will fit into an 18-wheeler.
Solution
(a) To be able to write a linear inequality describing the region shown, consider the corner points (0, 330) and (110, 0) and use these points to come up with a linear equation. Since slope must be determined first, then slope would be (0 - 330) / (110 - 0) which equals -3. Through the point-slope formula, the value of the slope as well as the coordinates of one of the points (0, 330) may be plugged into y - y1 = m(x - x1) to give y - 330 = -3(x - 0... Two-Variable...

Variable and Fixed Costs slp

3 pages
(750 words)

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...Variable cost
Direct materials 800,000
Direct labor 400,000
Variable overhead 240,000
Variable selling and administrative 80,000 1,520,000
Contribution margin... up the different accounts.
Break-even point
a) Net income/price of one unit
380000/250= 1520 the firm needs to sell 1520 units in order to break-even
b) An increase in cost from 100 to 130
130-100=$30
Total increase in cost 30*8000=240,000
New net income;...

Variable Costing and Samanta Shoes

1 pages
(250 words)

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...Variable Costing and Samanta Shoes There are different types of costs that will explain the wide range of the shoe selling prices. Production costs are influenced by the range in the prices of materials. If the materials cost are high, the prices per pair will increase, therefore explaining the range in prices in the different shoe pairs.
Labor costs are directly proportional to production costs. Increase in the availability of workers will lead to a decrease in labor costs; hence production costs. Lower labor costs will lead to a decrease in shoe prices. The amount of labor will, therefore, influence the price of each pair explaining the disparity in shoe...

Full Costing and Variable Costing

8 pages
(2000 words)

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...Variable Costing Contents Full Costing and Variable Costing Instructor 1 Date 1 Contents 2 Executive Summary 3 Main Findings 4 Direct Costs 5 Indirect Costs 6 Full Costing 6 Variable Costing 7 Summary of Full Costing and Variable Costing Components 8 Making a choice between the two 9 Conclusion and Recommendations 10 References 12 Accounting for Management, 2011. Advantages and Disadvantages of Absorption Costing System. [online] Available at < http://www.accountingformanagement.com/advantages_and_disadvantages_of_absorption_costing.htm > [Accessed 25 December 2011] 12 Charles T. Horngren, Srikant M. Datar, George Foster, 2007. Cost Accounting: A 12 Managerial Emphasis. 12th ed... ?Full Costing and...

Absorption Costing versus Variable Costing

6 pages
(1500 words)

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...Variable Costing Introduction Absorption and variable costing are one of the important costing techniques which facilitatean organization to allocate organizational expenses against revenues and determine profits. Both the techniques follow different processes. Absorption costing is however considered to be more appropriate than variable costing as it is recognized by GAAP. The absorption costing technique is more favourable as the profits estimated under this system are more accurate. Variable costing is seen to inflate expenses and reduce the level of profits. Both the methods are usually adopted to analyse the organizational efficiency and to estimate the expenses... Absorption Costing versus Variable ...

Variable Graduation Rates among Races

5 pages
(1250 words)

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...Variable Graduation Rates among Races Motivations and Disincentives The completion of high school is an important moment in an individual’s learning and development, and often provides an indication of future success. Students that graduate from high school are more likely to go on to higher learning, and on average earn higher wages than those who do not graduate. Because of this, examining graduation rates is an effective way of determining how effective the school system is being, and it can also provide key evidence concerning whether school is equally effective for all students, or whether there are demographic differences (Swanson, 2004). America is a culturally diverse nation... Variable...

Loans. Variable interest and fixed interest loans

3 pages
(750 words)

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...variable termloans. A variable interest loan can change in payment on a monthly basis based on the current interest rate in the marketplace. Fixed loans are much different because these loans have a fix payment rate until maturity. A secondary reason why short term loans have different levels of risk is due to credit history of the individual or business entity. People that have excellent credit pay less than people that have bad credit. The reason people with bad credit pay more on short term loans is because they represent a high risk. A third reason why the terms... There are many reasons why comparable short term loans have various degrees of risk. One of the primary reasons is the existence of...

CASE 3- Variable and Fixed Costs

3 pages
(750 words)

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...Variable and Fixed Costs The paper below approaches to explain the differences between variable and fixed costs. It also evaluates and explains the different approaches (absorption costing approach and variable costing approach) of making income statements under cost and management accounting concepts. And what is the use of each of the explained approaches. Further the concept of breakeven points is explained, the method to come to the breakeven point is also explained and the purpose of calculating breakeven point is discussed in the following paper.
Variable and Fixed Costs
Absorption and Variable...

The Case of the Variable Laminates

1 pages
(250 words)

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...Variable Laminates In the current scenario, there are three major experimental variables that need to be investigated simultaneously for their effect on process outcome. These variables are soak time, soak temperature and knife pressure. Knife setting is being left out since it has no discernible impact on process output. The typical operating ranges for these parameters are outlined in the table shown below.
Soak Time (minutes)
Soak Temperature (oC)
Knife Pressure (psi)
30
150
250
60
200
300
Operating Range
30
50
50
A rational approach for enhanced process control would be to investigate these parameters such that for each experiment each variable’s operating range is divided by 5... The Case of...

Full costing versus variable costing: Does the choice still matter

8 pages
(2000 words)

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...variable costing and full costing and determines which costing system is more appropriate and should be used by the management. The report compares the two costing approaches used by organisations around the world and analyses the strengths and weaknesses of each costing approach. Also implications of these approaches in the real world along with the use of variable and full costing approach in product and service organisations has also been discussed. In the end, the report provides recommendations to have proper and more effective costing method.
introduction
Identifying and accurately calculating product cost is one... executive summary This research report analyzes two important costing approaches;...

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