...5 Cost Allocation and Activity-Based Costing Systems L E A R N I N G O B J E C T I V E S After studying this chapter, you will be able to 1. Explain the major purposes for allocating costs. 2. Explain the relationship between activities, resources, costs, and cost drivers. 3. Use recommended guidelines to charge the variable and fixed costs of service departments to other organizational units. 4. Identify methods for allocating the central costs of an organization. 5. Use the direct, step-down, and reciprocal allocation methods to allocate service department costs to user departments. 6. Describe the general approach to allocating costs to products or services. 7. Use the physical units and relative-sales-value methods to allocate joint costs to products. 8. Use activity-based costing to allocate costs to products or services. 9. Identify the steps involved in the design and implementation of activity-based costing systems. 10. Calculate activity-based costs for cost objects. 11. Explain why activity-based costing systems are being adopted. 12. Explain how just-in-time systems can reduce non-value-added activities Cost Accounting System. The techniques used to determine the cost of a product or service by collecting and classifying costs and assigning them to cost objects. A university’s computer is used for teaching and for government-funded research. How much of its cost should be assigned to each task? A city creates a special police unit to investigate a series...
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...Japanese Companies in Germany: A Case Study in Cross-Cultural Management JAMES R. LINCOLN, HAROLD R. KERBO, and ELKE WITT'ENHAGEN* From a series of qualitative interviews with Japanese managers and German managers and workers in thirty-one Japanese-owned companies in the Dusseldorf region of western Germany, this article discusses differences in cultural patterns and organizational styles between the German and Japanese employees and the problems these pose for communication, cooperation, and morale. First, we deal with cultural contrasts: language issues, interpersonal styles (personability and politeness), and norms regarding the taking of responsibility. Second, we examine the impact on cross-nationality relations of established organizational practice: for example, German specialism vs. Japanese generalism; direct and vertical vs. indirect and incremental decision making. We also discuss efforts by these firms to find compromise systems that would meet the needs and interests of both sides. The third focus is the reactions of Japanese companies in North Rhine-Westphalia to German unions, works councils, and codetermination regulations. In the labor view, Japanese firms overall do no better or worse than comparable German firms. Japanese direct investment in Western economies is concentrated in North America and the United Kingdom. In consequence, a rich journalistic and scholarly literature examines the Japanese experience in the Anglo-American countries, the management...
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...Additional Praise for Ramit Sethi and I Will Teach You to Be Rich “Ramit Sethi is a rising star in the world of personal finance writing. . . one singularly attuned to the sensibilities of his generation. . . . His style is part frat boy and part Silicon Valley geek, with a little bit of San Francisco hipster thrown in.” —SAN FRANCISCO CHRONICLE “The easiest way to get rich is to inherit. This is the second best way—knowledge and some discipline. If you’re bold enough to do the right thing, Ramit will show you how. Highly recommended.” —SETH GODIN, AUTHOR OF TRIBES “You’ve probably never bought a book on personal finance, but this one could be the best $13.95 you ever spent. It’ll pay for itself by the end of Chapter 1 (check out the box on page 24 to see what I mean).” —PENELOPE TRUNK, AUTHOR OF BRAZEN CAREERIST: THE NEW RULES FOR SUCCESS “Most students never learn the basics of money management and get caught up in the white noise and hype generated by the personal-finance media. Ramit’s like the guy you wish you knew in college who would sit down with you over a beer and fill you in on what you really need to know about money—no sales pitch, just good advice.” —CHRISTOPHER STEVENSON, CREDIT UNION EXECUTIVES SOCIETY “Smart, bold, and practical. I Will Teach You to Be Rich is packed with tips that...
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...Glass Door Comments BlackBerry Reviews Updated Dec 11, 2013 All Employees Current Employees Only 3.4 796 reviews 57% of employees recommend this company to a friend 796 Employee Reviews Bottom of Form Review Highlights Pros: * "Great environment combined with a perfect work-life balance" in 49 reviews * "Great work environment/culture which makes it a fun place to work" in 45 reviews * "Good benefits; Good company to work for till profits started to slide off" in 36 reviews * "Lots of great people at the company, learned a lot and inspired my career in technology" in 33 reviews * "Good pay, great management, I felt like the work I was doing was important for the company" in 30 reviews Cons: * "No work life balance, limited career advancement, lack of good benefits of tech companies" in 20 reviews * "Senior management (C-Level) does no communicate down to employees well" in 27 reviews * "Poor management decision making processes - not innovative" in 18 reviews * "Upper management doesn't listen to people lower down that actually know what they're talking about" in 15 reviews * "Many bad/useless middle management built up over the years but the layoff did some clean up" in 13 reviews Reviews Dec 8, 2013 “Loved the company and the people.” Software Development Manager (Former Employee) Rolling Meadows, IL I worked at BlackBerry full-time for more than 5 years Pros – BlackBerry was a great...
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