Cost driver

's manufacturing overhead costs to its production output. However, most companies manufacture diverse products, some of which are more expensive to produce than the others and therefore making the allocation of a single overhead inappropriate. In such a case, the use of departmental overhead is more appropriate to ensure that the overheads are assigned depending on the production coast per department. Analysis Departmental overhead rates using machine hours as cost drivers. Radiator parts fabrication

chain strategies that it adopts and the practical use of drivers that determine the performance of the entire supply chain in terms of responsiveness and efficiency. The supply chain processes and strategies of Toyota are the fundamentals in its daily operations. By adhering Just-In-Time (JIT) manufacturing and Toyota Production System (TPS), Toyota emerges to be one of the world's largest automaker. In addition, the above-mentioned drivers refer to transportation, facilities, information technology

the article, the next-best alternative use of time when for some fishermen in Indonesia is turning to piracy. Since the fishing and piracy are similar activities, these two activities will have the similar marginal cost, however the poor weather conditions may decrease the marginal cost for piracy, because the poor weather conditions provide a cover to the pirates and make them can hijack ships easier. And if weather conditions are unsuitable for fishing, the marginal benefit will decrease due to

QUESTION 1 In developing an annual budget accompanies may choose to adopt either top down budgeting approach or bottom up budgeting approach. In the finance ministry bottom down budgeting was a traditional way used in budget formulation. Top down budgeting came in the 1990s as a motivation to curb the fiscal deficits in which it lead to fiscal crisis in other countries. Top down budgeting was found that it helps and manages well the fiscal deficit efficiently unlike bottom up budgeting approach.

identified by customer numbers A, B, C, D, E, and F. Besides the costs of making the dresses, the company has the following activities:  Customer orders. The salespeople, designer, and dressmakers spend time with the customer. The cost driver rate is $40 per hour of time spent with a customer.  Customer fittings. The customer will come for a custom fitting of their dress before the final sewing takes place to ensure the proper fit. Cost driver rate is $25 per hour of fitting time.  Rush orders. Some

CMI could use two test results of Kendrick and Corey to determine the economic value of CM pads. According to the Appendix I, the average economic value of CMI pad was 3,304. This value had taken into account of less CM pads required per job and the cost saving in equipment and labor . But the value to the customer should be higher due to some intangible advantage, for examples, lower accident claim as fewer set changes required for CM pads. Besides, lower health claim as CM pad contained non-toxic

blind spots. In transport, driver visibility is the maximum distance at which the driver of a vehicle can see and identify prominent objects around the vehicle.[2] Visibility is primarily determined by weather conditions (see visibility) and by a vehicle 's design.[3] The parts of a vehicle that influence visibility include the windshield, the dashboard and the pillars. Good driver visibility is essential to safe road traffic.Blind spots may occur in the front of the driver when the A-pillar (also called

similar to other factories, the people are not the same. Lynn Hope Industries has become an open set of arms that takes in mentally handicapped citizens and gives them a job. Dawn has obtained numerous jobs since her start; varying from truck driver, bus driver, and supervisor of a group of the mentally handicapped. Each job has its own encounter with different types of

realize, if the soldiers had a though of mind of grit they showed good results in their military performance on summer camp. Also, there was a fascinating research she had with taxi drivers relating to grit. Commonly, one would think that taxi drivers make more money in a rainy day. But what she found out was that taxi drivers work less hours in rainy days because they would make the sufficient money they needed for the day. In similarity, she compare this research to talent and grit. One with talent

Truck Drivers So you think you want to be a truck driver? There are actually many different categories of truck drivers. Auto haulers and Car haulers - The name kind of says it all. You 've probably seen the huge trailers that ferry all manner of vehicles. They are often transporting from destinations such as a port or an auction to your local lots. Obviously, you would rightfully imagine that the job comes with higher stakes and of course more pay. Tankers - These trucks are used mostly to haul