CASE: 32 - Overdue Bills CONTENTS 1) The Executive Summary a) Describe the most important Facts and Conclusions. 2) Introduction a) Purpose and Scope of Paper b) Questions of Interest, and/or hypotheses c) Describe the nature of the data set 3) Analysis and methods section a) Interpret the statistical summaries i) Tell the reader what you have found in the data (results, facts only). ii) Explain what those findings mean with regard to the problem (interpret results). b) Design –
(A) (B) (C) (D) 220 units 240 units 280 units 340 units 8. A lean production 5S system is designed to (A) (B) (C) (D) recycle discover defects identify work method deviations create a visual workplace Items 9 and 10 are based on the following indented bill of material. Level 0 1 2 2 1 1 Part A B C E C G Quantity per not applicable 2 2 2 4 4 9. How many units of part C are required to produce one unit of part A? (A) (B) (C) (D) 2 4 6 8 10. Which of the items in the bill of material are
Decision Tree Model and Its Analysis • The following concepts are introduced through the use of a simple decision tree example (the Bill Sampras ' summer job decision): Decision tree Decision node Event node Mutually exclusive and collectively exhaustive set of events Branches and final values Expected Monetary Value (EMV) Optimal decision strategy • Introduction of the folding back or backward induction procedure for solving a decision tree. • Discussion on sensitivity analysis in a decision tree. Summary
policy was purchased for $960 on July 1, 20-1. On December 31, 20-1, it had an unexpired value of: a. $240. b. $480. c. $560. d. $400. e. none of the above. 2) The accountant did not prepare an entry to adjust the Supplies account at the end of the accounting period and, as a result: a. the Supplies account was overstated. b. the total expenses were understated. c. the net income was overstated. d. the
Time Chapters 10 (pp. 396-405) & 16 (pp. 646-651) Cost Accounting: a managerial emphasis (Horngren et al.) Rahat Munir Department of Accounting and Corporate Governance accg301@mq.edu.au 1 Learning Outcomes 1. Explain customer profitability analysis 2. Describe differences in an organisation’s revenues and costs across customers purchasing the same product 3. Explain differences in customer level costs across customers 4. Describe the ways to calculate customer costs 5. Describe customer-response
Over the year and a half that the business had been in existence, a number of improvements had been made in the basic product. For example, when first introduced, the analysis of bond prices, yields and futures prices was updated only once a day. However, Technical Data had recently hired someone to update the data and analysis more frequently, in some cases as often as hourly. In the longer run, plans called for continuous updating by computer. an no tb e re pr TDC charged
pregnancies which resulted from rape or incestuous intercourse”, which is still law today (Ibid, at 4). In Canada, abortion has been legalized since 1969 through Bill C-150 if “a committee of three physicians determined that the pregnancy was a threat to the woman's life or health” (Norman, 2012). In 1988, Canadian Supreme Court struck down bill C-150’s provision requiring committee approval to receive an abortion in its decision R v Morgentaler, legalizing abortion across Canada for any reasons (Ibid.)
Nicolas, Julie Anne C. Rubia, Aileen C. Date Of Submission February 10, 2012 TABLE OF CONTENTS I. Introduction 1 II. Marketing Study 2 a) The service b) The market c) Marketing Strategies III. Technical Study a) Project’s technical distribution b) Business size c) Location of business d) Business layout IV. Financial Study a) Total project cost b) Financial analysis V. Management Study a) Organizational chart b) Personal requirements c) Employment benefits
Case Study 7-1: Primus Consulting Group Incremental Analysis Accepting Northwood Industries Job $ $ Incremental revenue 75,000 Less incremental costs: Wages Partner ($250 x 90 hours) 22,500 Senior consultant ($150 x 125 hours) 18,750 Staff consultant ($80 x 160 hours) 12,800 Travel costs 21,000 Variable overhead ($8,550 x 20%) 1,710 76,760 Net loss from accepting the job (1,760) The company will suffer an incremental loss of $1,760 to accepting Northwood Industries job. Qualitative
True False FALSE A net-change system is updated as transactions occur. 21. 21. One reason that accurate bills of material are important is that errors at one level become magnified at lower levels because of the multiplication process used by MRP. True False TRUE Small higher-level errors can be magnified into larger lower-level errors. 22. 22. A regenerative