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...CHAPTER 5 Activity-Based Management Chapter Outline A. Cost Management Challenges — Chapter 5 presents three questions to be answered in this chapter. 1. Is activity-based costing (ABC) enough by itself to improve efficiency? Can cost managers ensure that an organization will meet its efficiency goals merely by measuring costs more accurately by using ABC? 2. Does the cost manager’s responsibility end with making recommendations for improvements? Are the numbers generated by ABC, by themselves, enough to guide managers to correct decisions regarding resource use? 3. How does one know that activity-based methods of cost management are worthwhile? B. Learning Objectives — This chapter has six learning objectives. 1. The key steps of an activity-based management system are presented. 2. How to use activity-based costing for target costing. 3. Ways to identify and measure the costs of activities that do or do not add value in organizations. 4. How the elements of an ABM system can help to identify opportunities for process improvements. 5. Evaluate capacity utilization by identifying resources supplied and resources used. 6. Understand the methods and the problems of implementing ABC and ABM. C. Activities-based Management (ABM) allows managers to evaluate costs and values of process activities to identify opportunities for improved efficiency...
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...Instructor Name and Contact Information Instructor Jayaraman Vijayakumar Office Address School of Business, Snead Hall Room B3123 Office Telephone 804-828-7157 Office E-mail jvijayak@vcu.edu (preferred for communication) Faculty Office Hours Monday, Wednesday, and Friday – 11-11.50 am, Wednesday – 4.10 – 6.40 pm, and by appointment if necessary for other times. Students are welcome to come into my office and do not need an appointment to see me during office hours. I will also generally be in my office most days from (Monday thru' Thursday at the very least) 10- 4 pm. I have almost (about 99%of the time) never refused to see a student who comes to my office without an appointment during these non-office hour times, but there may be occasions when I will say “could you please come some other time” because I have to attend other meetings or I have a very tight deadline to meet. To avoid the possibility of students being disappointed by coming in during non-office hours and not being able to see me, I request that you call me/email me and fix up an appointment before coming. Also, I have found email (jvijayak@vcu.edu) to be a very useful tool both for students and me in answering / clearing up most student questions / doubts. One request – Please do not knock on my door or ask to see me after 6.40 p.m. on Wednesday. I would like to have the minutes before class to myself to get ready for class. Student Learning Outcomes, Course Description, and...
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...The brief to us from Castrol was to come up with an activation idea to launch its range of products (in the truck category) under one umbrella campaign. However, before working on it, we took a few moments off to understand our target group: the mechanics. We understood that he is a very busy man, works for long hours, is always under stress, has no time for himself, lives in polluted environment of vehicle smokes and chemicals and he is performing a highly skilled job but is not fully educated for the same. Therefore, our activation idea did try to this address these issues by introducing Castrol's Sampoorna Suraksha. It was done in a manner that the TG understood the brand's benefits and was convinced that Castrol not only takes care of his professional requirements but To introduce the new product of Castrol Formula Gel Grease as India's first Gel grease (its more than just grease its formula Gel) across the country was a challenge. We needed to reach out to the users of an extremely low involvement product, with a low literacy audience. What's more the user and buyer were different individuals. As we zeroed on to all transport Nagars of the country we developed the clutter breaking communication of the "poor cute as hell ball bearing" on the last leg of life. With us went the "Gel Man" whose super powers (no pun intended) insured that mechanics and truck drivers were riveted with the brand excitement. Castrol CRB Turbo contains "Friction Guard" formulation that reduces...
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...a) PP&E | | Carryingamount | | UCC | | Difference | Tax 30% | | Future Tax | Bal. Dec. 31, 2010 | | $ 1,256,000 | | $ 998,000 | | $ (258,000) | $ (77,400) | | Liability | For 2011 175,000 192,000 (17,000) (5,100) Bal. Dec. 31, 2011 1,081,000 806,000 (275,000) (82,500) Liability For 2012 180,000 163,500 16,500 4,950 Bal. Dec. 31, 2012 $ 901,000 $ 642,500 $ (258,500) $ (77,550) Liability Restructuring Charges Accrued Liability Taxbasis Difference Tax 30% Future Tax Bal. Dec. 31, 2010 | | $ (199,500) | | $ 0 | | $ (199,500) | $ 59,850 | | Asset | For 2011 131,500 0 161,500 (39,450) Bal. Dec. 31, 2011 (68,000) 0 (68,000) 20,400 Asset For 2012 68,000 0 68,000 (20,400) Bal. Dec. 31, 2012 $ 0 $ 0 $ 0 $ 0 G/P deducted Deferred From Profit for Profit on Property Sale A/R Tax Difference Tax 30% Future Tax Bal. Dec. 31, 2010 $ -0- -0- -0- -0- For 2011 -0- $ 46,800 $ (46,800) $ (14,040) Bal. Dec. 31, 2011 -0- 46,800 (46,800) (14,040) Liability For 2012 -0- (15,600) 15,600 4,680 Bal. Dec. 31, 2012 -0- $ 31,200 $ (31,200) $ (9,360) Liability (b) ...
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...Title Page Executive Summary Contents 1.0 Introduction Diageo plc is a multinational manufacturer and distributor of alcohol products. They are the owner of many well-known brands such as Johnnie Walker, Crown Royal, Smirnoff and Guiness. Currently, Diageo is operating in approximately 180 countries in the world. (marketline 2015) This report will aim to explain and analyze the influences of external factors and their importance to the business of Diageo and provide some critical suggestions to the organization to improve its performance. 2.0 Task 1 - A brief overview of the main external factors Diageo plc divides their international market into 5 main different segments base on geography: North America, Western Europe, Africa, Eastern Europe and Turkey, Asia Pacific, Latin America and Caribbean. In financial year (FY) 2014, the company has a significant loss to compare with FY2013: 9.2% in overall revenues, 19.9% in operating profit and 14.5% in net profit (marketline 2015). According to Ivan Menezes, chief executive of Diageo, the flop in revenues was the consequence of challenges from macroeconomics and market. (Eads 2014) The FY2014 annual report shows that there were significant declines of recorded sales in all 5 segments of the business. It is undeniable evidence that external factors create many difficulties for the business. Therefore, this report aims to explain the impact and importance of some main external factors such as economic factor, politics...
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...HLSC120: Society, Culture and Health eLearning Lecture Enhancement eModule Module 2 – Week 2 by by Dr Monica Nebauer (Queensland) Revised 2014 Introduction Welcome to the second of six eLearning Lecture Enhancement Modules for this unit. As explained in your first eModule, the purpose of these eModules is to extend the content of your weekly two hour lecture, to create knowledge links for you to the Seminar Questions that you and other students will be planning to present in your Student Seminars, and to help you enrich your learning as you develop your reflective learning and writing skills. In this eModule, you will be able to explore further: social changes from world globalizing processes, health care and globalizing processes, and finally, globalizing processes and cultural diversity in Australia. As you will be aware there is one Reflective Learning and Writing proforma on LEO that you are asked to use for your Reflective Learning and Writing task (2,500 words). At the end of this eModule (look under the green box) there are five questions from which you can choose a question to answer for your second assessment task. Learning Outcomes and Graduate Attributes The Learning Outcomes (with numbering from your Unit Outline) that will be addressed in this eModule are as follows – 1. explain changes in contemporary Australian society, culture and health related to world globalising processes; 2. discuss the impact of societal changes and an increasing cultural diversity...
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...IICP_LiveTimetable_2015 Student timetable - FEB2015_UOW 08:00AM 09:00AM 09:00AM 10:00AM 10:00AM 11:00AM 11:00AM 12:00PM 12:00PM 01:00PM 01:00PM 02:00PM 02:00PM 03:00PM 03:00PM 04:00PM 04:00PM 05:00PM 05:00PM 06:00PM 06:00PM 07:00PM LECTURE Course: CORPORATE FINANCE LECTURE Course: MACROECONOMICS ESSENTIALS FOR BUSINESS LECTURE Course: INTRODUCTORY MARKETING RESEARCH Groups: FEB2015 | FIN222 | W1; FEB2015 | FIN222 | W2 Staff: BERNARD JOSEPH Groups: FEB2015 | ECON101 | W1; FEB2015 | ECON101 | W2; FEB2015 | ECON101 | W3 Staff: YEE AIK PHOAY Groups: FEB2015 | MARK205 | W1; FEB2015 | MARK205 | W2 Staff: CH'NG PEI CHENG Room: LR502 PRACTICAL Course: INTRODUCTORY MARKETING RESEARCH PRACTICAL Course: INTRODUCTORY MARKETING RESEARCH LECTURE Course: FINANCIAL STATEMENT ANALYSIS Room: LT LECTURE Course: MANAGING ACROSS CULTURES Room: LR502 Group: FEB2015 | FIN324 | W1 Staff: DEBORAH CHAI HWEEI SIEN Group: FEB2015 | MGMT301 | W1 Staff: BEH YEOW HUI Group: FEB2015 | MARK205 | W1 Staff: CH'NG PEI CHENG Group: FEB2015 | MARK205 | W2 Staff: CH'NG PEI CHENG Room: SEM.ROOM 1@USM 9/3 tm sh fm CTR-sem.1. LECTURE Course: INTERNATIONAL MARKETING Room: LR509B LECTURE Course: MANAGEMENT ACCOUNTING II Room: ICT LAB B Group A Room: ICT LAB B Group B Monday Group: FEB2015 | MARK343 | W1 Staff: VINESH MARAN A/L Groups: FEB2015 | ACCY211 | W1; FEB2015 | ACCY211 | W2 Staff: BERNARD JOSEPH Room: AUDITORIUM A@USM 9/3 tm s fm LR601-Aud...
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...Chương I: BIẾN CỐ VÀ XÁC SUẤT CỦA BIẾN CỐ 1.1. a) Gọi A là biến cố “xuất hiện mặt sáu chấm khi gieo con xúc xắc”. Số kết cục đồng khả năng n = 6. Số kết cục thuận lợi cho biến cố A là m =1. Vậy: P(A)= = b) Gọi B là biến cố “mặt có số chẵn chấm xuất hiện”. Số kết cục thuận lợi cho B là n = 3. Vậy: P(B) = = = 0.5 1.2 a) Gọi A là biến cố “lấy ra tấm bìa có xuất hiện chữ số 5”. khi đó là biến cố không xuất hiện chữ số 5. Vì số kết cục đồng khả năng là 100, trong khi số kết cục thuận lợi cho A là 19, nên số kết cục thuận lợi cho là 81. Vậy P ( ) = 0.81. b) từ 1 đến 100 có 50 số chẵn nên có 50 số chia hết cho 2. Có 20 số chia hết cho 5, trong đó 10 số vừa chia hết cho 5 vừa chia hết cho 2. Do vậy số kết cục thuận lợi cho biến cố lấy lên bìa có số hoặc chia hết cho 2, hoặc chia hết cho 5, hoặc chia hết cho cả 2 và 5 là 50 +20-10 = 60. Vậy P(A)= =0.6. 1.3 a) A = “quả cầu thứ nhất là trắng” Số kết cục duy nhất đồng khả năng là tất cả các phương pháp để lấy được 1 quả cầu ra khỏi (a+b) quả cầu. Vậy n = a+b. Số kết cục thuận lợi lấy ra quả cầu thứ nhất màu trắng là a. Vậy xác suất P(A) = b) Nếu quả thứ nhất trắng thì chọn quả thứ 2 sẽ còn a+b-1 kết cục đồng khả năng. Số kết cục thuận lợi để quả thứ 2 màu trắng là a-1 Vậy xác suất P(B) = c) tương tự câu b), vì quả thứ hai là trắng nên số kết cục đồng khả năng khi chọn quả thứ nhất là a+b-1 trong khi số kết quả thuận lợi là a-1. Vậy P(C) = 1.4. a) Số kết quả đồng khả năng thực ra...
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...ASSIGNMENT SAIMA SHARMIN ID 3-08-14-025 BATCH - 14 DEPARTMENT OF MANAGEMENT STUDIES FACULTY OF BUSINESS STUDY UNIVERSITY OF DHAKA ASSIGNMENT – 1 General Principles of Bank Management A Bank manages its assets and liabilities in four ways. 1. Asset Management 2. Liquidity Management 3. Capital Adequacy Management 4. Liability Management 1. Asset Management Asset management is to acquiring assets with the highest return and the lowest risk. To maximize its profits, a bank must simultaneously seek the highest returns possible on loans and securities, reduce risk, and make adequate provisions for liquidity by holding liquid assets. Asset Management involves four basic principles: 1. Finding borrowers who will pay high interest rates but who are unlikely to default. Banks seek out loan business by advertising their borrowing rates and by approaching corporations directly to solicit loans. It is up to the bank’s loan officer to decide if potential borrowers are good credit risks who will make interest and principal payments on time. 2. Purchase securities with high returns and low risk. 3. Lower risk by diversifying - Diversifying the bank’s asset holdings to minimize risk: holding many types of securities and making many types of loans offers protection when there are losses in one type of security or one type of loan. In managing their...
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...Central Government This level of government works across the whole country and has specific duties. The UKs central government is situated in London; it is formed from MPs from the elected party which is currently the Conservatives and the Liberal Democrats. Procedures and Roles Questions- Benchmarking may submit oral and written questions. Debates- There is three kinds of debates that are brought up: 1. General- Where both the Houses of Commons and Lords hold debates in which members discuss government policy, proposed new laws and present matters. 2. Adjourned- An adjourned vote is a way in which the Commons can debate but do not have to vote. 3. Emergency- Emergency issues are discussed and debated, but this rarely happens. The most important role of parliament is to make new laws and The House of Commons play a big role in this. County Councils County Councils are responsible for all different roles within their county e.g. Kent. They are responsible for many important duties which include:- * Education • How much money is spent in a place of education e.g. Schools, colleges. • How places of education are maintained. * Refuse Disposal • Collecting their county’s rubbish and waste to dispose of it. * Planning and Development • Building Permission...
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...This passage is taken from our text book, Management and Cost Accounting 8 edition, which is written by Drury Colin. The author is an emeritus professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main professional accounting bodies. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focusing on the application of management accounting techniques in British industry. This short article is only an extract of the whole chapter, which mainly introduce the general control systems used in different companies. The author distinguishes between strategic control and management control first; and emphasis on the management control systems. He states that the aim of this kind of control is to influence employee behaviours in desirable ways in order to increase the probability that an organization’s objectives will be achieved. In our real life, companies use many different control systems address problems and make actions more efficiently and accurately. In this passage, action control and results control are explained and classified in details accompany with other types of controls like personnel, cultural and social control. Each of them has their own benefits and weaknesses whilst different types of system are also use in different situations. Compare with these...
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...For other uses, see Lens. A lens. Lenses can be used to focus light. A lens is an optical device which transmits and refracts light, converging or diverging the beam.[citation needed] A simple lens consists of a single optical element. A compound lens is an array of simple lenses (elements) with a common axis; the use of multiple elements allows more optical aberrations to be corrected than is possible with a single element. Lenses are typically made of glass or transparent plastic. Elements which refract electromagnetic radiation outside the visual spectrum are also called lenses: for instance, a microwave lens can be made from paraffin wax. The variant spelling lense is sometimes seen. While it is listed as an alternative spelling in some dictionaries, most mainstream dictionaries do not list it as acceptable.[1][2] Contents * 1 History * 2 Construction of simple lenses * 2.1 Types of simple lenses * 2.2 Lensmaker's equation * 2.2.1 Sign convention of lens radii R1 and R2 * 2.2.2 Thin lens equation * 3 Imaging properties * 4 Aberrations * 4.1 Spherical aberration * 4.2 Coma * 4.3 Chromatic aberration * 4.4 Other types of aberration * 4.5 Aperture diffraction * 5 Compound lenses * 6 Other types * 7 Uses * 8 See also * 9 References * 10 Bibliography * 11 External links * 11.1 Simulations History | This section requires expansion with: history...
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...AMITY BUSINESS SCHOOL Dissertation FORMAT FOR OUTLINE OF PROPOSED RESEARCH WORK Name of the Student: Gaurav Gupta Father’s Name: Sh. Surinder Gupta Programme: MBA-GEN(2009-11)___________AUUP Enrollment No.: A0101909421______________ Contact No._8800969406_________________E-Mail id: gauravgupta506@gmail.com___________ 1. Title of the Research : Comparative Study and analysis of Sectoral funds and Investor perception about Mutual funds 2. Rationale of proposed investigation : To analyze the performance of different sectoral funds and to find which sector funds have performed well in different periods in the past and whether it can be recommended for investment to investors to earn high returns on a continual basis. 3. Review of work already done on the subject : In Mutual Funds, lot of work has been done by the researchers like study of top 5 equity diversified funds, comparative study of various Mutual Funds etc. Present work is based on studying the portfolio of various sector funds (Aggressive Funds) and to know about the Investor perception of investing in Mutual Funds 4. Objective(s) : a) To analyze the performance of sectoral funds for different periods and which sectoral fund has perfomed well in the past in different periods b) To compare the performance of various funds of a particular sector and compare it with other sectors c)...
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...This Report contains the findings of the READERSHIP SURVEY of COSMOPOLITAN (CHINESE EDITION) conducted by SCMP Hearst Publications Ltd. BACKGROUND AND RESEARCH OBJECTIVES 1.€ To update the readers( profile of COSMOPOLITAN (CHINESE EDITION) in terms of * Demographics * Lifestyle * Ownership/expenditure on products and services 2.€ To investigate the reading habits and readers( attitudes towards COSMOPOLITAN (CHINESE EDITION) and its supplements 3.€ To examine the reading habits of other magazines among COSMOPOLITAN (CHINESE EDITION) readers 4.€ To determine the readers( attitudes towards the editorial contents and other aspects of the magazine The findings will serve as a marketing tool to be used by media buyers and planners in their advertising placement and scheduling. They will also provide a guideline for the editorial direction of the magazine. RESPONDENT PROFILE/LIFESTYLE 1. Sex a. Female 99.2% b. Male 0.8% 2. Age a. 20 or below 10.6% b. 21-25 35.0% c. 26-30 30.6% d. 31-35 18.4% e. 36-40 4.0% f. 41 or above 1.2% 3. Marital Status a. Single 70.2% b. Married 28.4% c. Divorced 1.0% 4. Education Attainment a. Primary and below 0.0% b. Secondary 33.6% c. Matriculation...
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