...Question: O.T company manufactures and sells two types of wooden deck chairs: Deluxe and Standard. Annual sales in units, direct labour hours (DLHs) per unit, and total direct labour hours per year are provided below. Deluxe deck chairs: 2,000 units × 5 DLHs per unit................. 10,000 Standard deck chair: 10,000 units × 4 DLHs per unit............... 40,000 Total direct labour hours 60,000 Cost for direct materials and direct labour for one unit of each product are given below: Deluxe Standard Direct materials....................................................... $25 $17 Direct labour ( at $12 per DLH)............................... $60 $48 Manufacturing overhead costs total $800,000 each year. The breakdown of these costs among the company’s six activity cost pools is given below. The activity measures are shown below. Activities & Activity Measure Estimated Overhead Expected Acitivity Cost Deluxe Standard Total Labour related (direct labour hours) $80,000 10,000 40,000 50,000 Machine Setups (number of setups) $150,000 3,000 2,000 5,000 Part administration (number of parts) $160,000 50 30 80 Production orders (number of orders) $70,000 100 300 400 Materials receipts (number of receipts)...
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...Management Accounting Assignment Activity-Based Costing (ABC) is a theory for cost management controlling. Activity based on the management aims to describe a company as a series of activities which are related to customers’ desires and costs. Activity-Based Costing is a process for calculating the cost of the activities of an organization. Activities within an organization are identified and an average cost is related to each activity. The total cost of a product is the sum of the total costs of activities required to produce the product. The cost of every activity for products is identified as (the average cost of the activity) * (the number of times the activity, which is required for that product). Cooper and Kaplan (1992) explained how Activity-Based Costing allows the very important distinction between resource usage and resource purchase. The difference is the unused capacity. Removal of this unused capacity allows costs to be decreased. Turney (1992) thought that the important non-temporal links between cost and company quality. He also explained how it is important between assets, resource drivers, activities, activity drivers, processes, company performance, cost drivers, and cost. Turney (1989) claimed that underlying Activity-Based Costing is type of an assumption that activities cost resources and products consume activities. Activities contain the establishing vendor relations, spending, paying out, setting up a machine, running the equipment, reorganizing...
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...Individual: Communication Paper Suzanne Beal BCOM/230 October 08, 2012 Hank Parisi First I want to take this opportunity to welcome you to ABC Accounting, Inc. I am very confident that you will follow in my footsteps to lead this team to success. I want to take this time and give you a few words of wisdom that I have acquired through the years to help you make this transition go as smoothly as possible. Your main responsibility here at ABC Accounting is to maintain a cohesive working team. One of the more challenging responsibilities will be introducing new employees to the team members. Here are some of the barriers that you could encounter and some suggestions for some possible solutions. One of the most common barriers that you will come across is what I call the no it all’s. On occasion you have someone join the team who thinks they have the answers to everything. You need to be careful with this because you do not want to deter them from sharing their thoughts neither do you want them to steal the show. Always allow them the chance to give their input because sometimes their ideas are a welcomed change. Another barrier that you may come across is personality clashes. This can be tricky because you do not want to look as though you are taking sides so give each person a chance to speak and see if you can work out the differences together. You may also encounter those who are reserved and just listen without giving input...
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...CHAPTER 4 ° SOCIAL AND CULTURAL ENVIRONMENTS 114B CASE 4-2 Disney Learns to "Act Local" on the Global Stage The Walt Disney Company, home to Mickey Mouse, Donald Duck, and other iconic characters, has a stellar reputation in many parts of the world for its family-friendly entertainment offerings. The company's parks and resorts division operates theme parks in five global locations, including a recent $1.8 billion park in Hong Kong. Disney's fabled studio entertainment unit has an illustrious history in both animation and live-action features. The Lion King, released in 1994, is the highest grossing animated film of all time. More recently, Disney has enjoyed massive hits with live-action features. These include Pirates of the Caribbean and its sequels as well as classic American fare such as the TV show High School Musical. However, despite high worldwide awareness levels of the Disney brand, as of 2006 only 25 percent of the company's revenues came from outside the United States. Historically, the Disney team has created products at its headquarters in Burbank, California, and then exported them to the rest of the world. Now, as the company targets China, India, South Korea, and other emerging markets, it is departing from its "one size fits all" approach. One factor driving the strategy change: the first-year visitor count in Hong Kong fell short of the target figure of 5.6 million people. This prompted company executives to step up efforts to educate the Chinese about...
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...Walt Disney Case Analysis Corporate Strategy The Disney brand is extremely well known, but most may not realize how diversified the company actually is. The company is made up of media networks, theme parks and resorts, studio entertainment, consumer products, and interactive media. Walt Disney Company’s corporate strategy involves three aspects; creating high-quality family content, exploiting technological innovations to make entertainment experiences more memorable, and internal expansion. Disney wants the whole family to be involved. Much of their success is due to targeting not just children, but the entire family. The movies and shows they release are done with family in mind. Theme parks and resorts, Disney Cruises, live performances and interactive media are all aimed at creating high quality family content. Disney acquired Pixar, Marvel, and Playdom in order to satisfy their second corporate strategy. The acquisition of Marvel and Pixar was intended to enhance Disney’s animation abilities to make experiences more memorable. Playdom gave the company new online gaming capacities that Disney hoped would help to improve its struggling interactive media division. UTV was acquired to facilitate its international expansion efforts. Disney’s international expansion strategy mainly focused on opportunities in emerging overseas markets. As of 2012 The Disney Channel was available in more than 100 countries and reached 75 percent of viewers in China and Russia. This was...
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...behind ABC’s decision to close ABC shops (Battersby 2015) on the basis of strategic evaluation of both external and internal environment by applying analytical tools. The possible outcomes of this action will be critically assessed. Analysis 1. External As reported by Owens (2015), the main consideration of management is the disappointing profitability of ABC shop. Macro environment is evaluated by applying PEST and Porter’s Five Forces framework introduced by Jones (2015). PEST Political: Compared with industry-level, ABC group is facing more significant political impact at company specific level. On the one hand, the state-owned ABC benefits from large government funding as it enables ABC to carry out robust long-term strategy with clear income forecast. As discussed by McNair and Swift (2014), ABC has been acknowledged as producing good-quality news to serve public interest. On the other hand, being public means ABC suffers more political tension than private media. Especially when the Australia government announced to cut ABC funding by $ 254 million despite promising not to before the election (Hutchinson 2015), currently ABC is confronted with big challenge of delivering consistent service with less budget, keeping good relationship with successive government while remaining political-neutral in broadcasting, reminding people of its achievements and promoting public image to weather the storm. Overall, cutting funding gives ABC a hard time and enforces the company...
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...MIS-502, Fall-2015. NBA: Competing on Global Delivery with Akamai OS Streaming 1. Why is it important that all fans in the world have the same experience? A. It is very important that all fans in the world have the same experience to avoid the feeling of exclusion from the non- American fans. Akamai Company should maintain its website in an efficient manner which includes less streaming in video, RSS feeds etc. The NBA has real assets to expend itself around the world because, it contains numerous other countries players. Fans would be able to view whatever they want by using Akamai website with NBA. 2. Why is it important that individual franchise owners can build, manage, and distribute on the NBA platform their own content? A. Each team has its own franchise. Each team has to build its own image to become more powerful in franchise market. It is important that franchise owners are able to distribute the content, and publish the live events. Individual franchise owners will also able to gain exposure for their franchise with fans as well as business partners. The franchise owner is able to have access to a segment of the population that the NBA can’t reach. 3. Using the competitive forces model illustrated in Figure 2.3 of the text, analyze the NBA’s market situation. How does the use of Akamai help the NBA compete in this market? A. According to figure 2.3, there are five competitive forces which explained the E-commerce sway industry structure...
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...Roll No. Serial No. of Q. C. A. B. ≤¡ÈJ …ÂX‡Rπ› ‚¢zW : 58 ] Total No. of Questions : 58 ] [ ≤¡ÈJ ÆÂÈÈåX∆ …ÂÏ¡π› ‚¢zW : 40 [ Total No. of Printed Pages : 40 81-E Code No. : 81-E ‚¢xË∆ ‚¢zW : ê·ÂŒÈ : πÂä∆ Subject : MATHEMATICS (ߢÇYË·˜Ô ü˘Ê·Ê¢∆¬ / English Version ) [ Date : 08 04. 2013 [ Time : 9-30 A.M. to 12-45 P.M. [ Max. Marks : 100 å»Ê¢∑ : 08. 04. 2013 ] ‚ÂÆÂÈŒÈ : üúπB 9-30 ࢫ ÆÂÈ«˘ÊW„ÂR 12-45 ¬ÂÕ¬π ] …¬ÂÆÂ⁄ÕÂå˘ •¢∑π›ÂÈ : 100 ] FOR OFFICE USE ONLY Q. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Marks Q. No. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Marks Q. No. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. Marks Q. No. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. Marks Q. No. 53. 54. 55. 56. 57. 58. Marks × × × × × × × Total Marks Total Marks in words 1. 2. Grand Total ✓ ✓ Signature of Evaluators Registration No. ✓ Signature of the Deputy Chief ✓ Signature of the Room Invigilator ✒ 912130 [ Turn over 81-E General Instructions : i) ii) 2 The Question-cum-Answer Booklet consists of objective and subjective types of questions having 58 questions. Space has been provided against each objective type question. You have to choose the correct choice and write the complete answer along with its alphabet in the space provided. For subjective type questions enough space for each question has been provided. You have to answer the questions in the space. Follow the instructions...
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...Summary Walt Disney Company is a global company that is a family-friendly entertainment offering. As we know, Disney is a company that well known in films and television show. Besides that, Disney started operate in resorts and also theme park. Disney wants to target their theme park to the global market and build global awareness. Their target market is China, India, South Korea and other emerging country. They want to enlarge their market share and find new potential market. First and foremost, Disney wants to educate to the Chinese about their cartoon character and also some famous stories and theme. Second, they also must learn the country’s cultures because different countries have different cultures. For example, in Hong Kong, Chinese vacationers often book package tours, so Disney can launch tour package which include restaurant, theme park and others to fit their cultures. Next, Disney must localize on the different languages from different countries. From the case, Disney provides Tamil language and Indian version in India. Because of the language localization, the customize film in Indian version is very successful in India. Besides India, Disney had localized a lot of country like Russia. In Russian market, Disney launches a Russian version of High School Musical for the local people and its work very well. Besides that, Disney also localize in color and the Chinese culture. Disney had studied the culture, belief, value of Chinese. From the case, during the year...
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...English 200 Section 049 Christopher Shipman “Too Excited To Sleep” Advertisements range from billboards to television commercials to jingles on the radio. Advertising companies have become adept at using images to grab the audience’s attention and implanting the subtlest of subliminal messages to keep the image of their products in the conscious and subconscious thoughts of the audience for extended periods of time. The Disney commercial, “Too Excited To Sleep” depicts two children that are supposed to be in bed but instead are whispering about their expectations of the trip to Disney World they are soon to take. The mother comes in and tells them to go to sleep, to which one of the children responds, “We’re too excited to sleep!” The commercial continues on to scenes of Disney World’s attractions and is concluded by the mother of the children asking the father if he’s asleep. At this point, the father responds, “No, I’m too excited to sleep.” By analyzing the use of image, humor, and fantasy in Disney’s commercial titled “Too Excited To Sleep” it is clear that the company successfully argues that Disney World is a desirable destination for adults, children, and families. In Disney’s commercial “I’m Too Excited To Sleep”, the advertisers use the imagery of fun and fantasy for all. The use of the family that is too excited to sleep gives the audience a mental image such as Santa visiting and other events that keep them awake from excitement. The scenes of exciting rides...
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...increased profits in the past decade (The Walt Disney Company, 2012). The biggest weakness that Disney has identified is that 75% of their revenue in 2011 was generated from customers in the U.S. and Canada. This is an opportunity for expansion of their operations to bring Disney entertainment to other parts of the world (The Walt Disney Company, 2012). The opportunities that Disney can develop include expanding their presence in emerging economies including Russia, China, Asia Pacific and India. Additionally, the distribution agreement they signed in 2012 with Comcast will allow them to expand their presence in the cable television market. This includes their cable network channels such as the Disney Channel, Disney Junior, Disney XD, ABC, ABC Family, and 12 unique ESPN channels (The Walt Disney Company, 2012). The threats that Disney must focus on is their steep...
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...What is Walt Disney Company’s corporate strategies? Creating high family context exploiting technology innovation to make entertainment experiences more memorable internal expansion Disney’s enhances the capabilities and resources of its core animation business with the addition of new animation skills and characters with accusations of pixar and Marvel use theme parks and resorts as a way to enter into new markets ESPN, ABC, Mirimax films, the Anaheim Angels, Fox Family Channel, Resorts and parks, Cruise lines, retail stores, interactive game division, creating new videos, Marvel, use of technology through internet and smartphone apps international expansion What is the long term attractiveness of business segments in Disney’s business portfolio? Media Network: 8.9 Attractive market projected growth rate and size, intense competition, many opportunities and threats, cross industry strategic fit, large resource requirements, seasonal changes, social, political, regulatory and environmental factors, industry profitability are all high lower industry business risk Parks and Resorts: 7.68 Attractive market projected growth rate and size, intense competition, cross industry strategic fit, seasonal changes, social, political, regulatory and environmental factors, industry profitability are all highly effective factors Moderate opportunities and threats and lower business risks Consumer Products: 6.65 Attractive High cross industry fit, resource requirements, seasonality...
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...Broadcasting Corporation (ABC) is one of the nations leading global media corporations throughout Australia, Asia, and the Pacific. The ABC strives “to be a trusted and innovative media organization, enriching the lives of all Australians and presenting Australian perspectives to the world” (Our Strategic Plan). Focusing on four specific values in which its foundation and principles of the manner in which their work should be executed; Integrity, “we act with trustworthiness, honesty, and fairness” (Our Strategic Plan). Respect, “we treat our audiences and each other with consideration and dignity” (Our Strategic Plan). Collegiality, “we work together willingly” (Our Strategic Plan). Innovation, “we foster creativity and distinctiveness. We encourage new thinking and strive to achieve quality in all that we do” (Our Strategic Plan). In this analysis I will be discussing the different aspects in which the ABC operates and how they contribute to a growing globalizing society. The Commonwealth of Australia is the owner of the Australian Broadcasting Corporation. The federal government funds this organization through triennial funding arrangements, meaning that the ABC receives money every three years from the government. Data in relation to ABC funding is easily accessible on the Parliament of Australia government website in which the Annual Reports of the ABC and the Commonwealth Budget Papers are published. The ideological orientation of the ABC is a constitutional monarchy...
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...Propaganda and lies in American news outlets What is propaganda? How is propaganda perpetrated through the media and especially in media broadcasting American news? Propaganda is some sort of action based on communication that is made purposely for the intention of influencing opinion as well as the thinking of a specific community so that conflict or disagreements may arise. In most cases propaganda happens through media since it’s the most common place where individuals pay attention to and it normally end up influencing the opinions of so many people. A very good example is how the news outlets in America spread lies and propaganda based on some of the most crucial situations with the aim of protecting specific famous individuals (Fawcett 2007). This paper will show and analyze presence of propaganda in some of the major news outlets in America, the reasons they do this as well as what the opinion of the public. For so many years almost all the news outlets in America have been on the fore front spreading lies and propaganda. Some of the executives, senior producers and the executive producers know what the media is doing and it is under their consent that such this happens. They are involved in all the activities of the news outlets and because they tend to be biased, they use the media to spread lies and propaganda in the American news outlets. (endthelie.com) This has led to so many Americans questioning the integrity and reliability of these news outlets as much as they...
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...March 14, 2013 Anthropology 101 Dr.Tovar As far back as time goes many old cultures adapted a lifestyle of hunting and gathering food for themselves in order to survive. This was known as a foraging and it is one of the oldest methods of survival for small groups of tribes everywhere. However, this method had its good days and bad days. Sometimes hunters could bring back enough food to last them for a few days at a time, and then sometimes they wouldn’t find anything at all. So, the bond of kinship began to form amongst the tribe. The premise of a kinship bond was to share your goods and food with someone less fortunate. For example, in the San tribe if a group of hunters went out and only some came back with food, the other hunters would share some of their spoils as to help one another out. So as you can see and will find out, this lifestyle and kinship bond has the ability to help the San tribes prosper a long time. The San tribes of southern Africa live in the Kalahari Desert and have so for a long time thriving through foraging. Their concepts and principals of kinship ties are so straightforward and understandable that it is easy to see why they have flourished for centuries. Specific examples of kinship are shown through how this tribe thinks, how they act, and how they live their lives. When it comes to living day by day, the San use their women to gather all sorts of berries, nuts, and fruits to bring to eat while the men go and bring back the meat. Although they...
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