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Modern Product Costing Technique in the Age of Competition

Modern Product Costing Technique in the Age of Competition PDF Author: Romeo G. Manalo
Publisher: eBookIt.com
ISBN: 1456601539
Category : Business & Economics
Languages : en
Pages : 64

Book Description
This book addresses an important issue -- the nature of and evidence for success in the transfer costing of internal services or shared services or products within a company. The case of activity-based costing (ABC) is used to explore how the proponents have developed a framework linking Quality, Cost and Delivery (QCD) components of products and services.The QCD performance indices, which are the natural properties of products and services, will form part of the Service Level Agreements between the internal service providers (Shared Services Centers) and internal customers (Profit Centers) of the company. This framework optimizes the use of overhead expenses to the end products of the company.This book also discusses the various cost components of the products and services using the full absorption costing principle. It is a revolutionary idea in the sense that all activity costs are considered variable costs and product costs come from activity costs using various cost drivers.The Principal Component Analysis (PCA), the multi-variate statistical tool, is applied using SPSS to analyze which independent variables contribute significantly to the Product Unit Price (PUP) and which should be given more emphasis in decision making process.

Modern Product Costing Technique in the Age of Competition

Modern Product Costing Technique in the Age of Competition PDF Author: Romeo G. Manalo
Publisher: eBookIt.com
ISBN: 1456601539
Category : Business & Economics
Languages : en
Pages : 64

Book Description
This book addresses an important issue -- the nature of and evidence for success in the transfer costing of internal services or shared services or products within a company. The case of activity-based costing (ABC) is used to explore how the proponents have developed a framework linking Quality, Cost and Delivery (QCD) components of products and services.The QCD performance indices, which are the natural properties of products and services, will form part of the Service Level Agreements between the internal service providers (Shared Services Centers) and internal customers (Profit Centers) of the company. This framework optimizes the use of overhead expenses to the end products of the company.This book also discusses the various cost components of the products and services using the full absorption costing principle. It is a revolutionary idea in the sense that all activity costs are considered variable costs and product costs come from activity costs using various cost drivers.The Principal Component Analysis (PCA), the multi-variate statistical tool, is applied using SPSS to analyze which independent variables contribute significantly to the Product Unit Price (PUP) and which should be given more emphasis in decision making process.

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The period of 1830–1950 was an age of unprecedented innovation. From new inventions and scientific discoveries to reconsiderations of religion, gender, and the human mind, the innovations of this era are recorded in a wide range of literary texts. Rather than separating these texts into Victorian or modernist camps, this collection argues for a new framework that reveals how the concept of innovation generated forms of literary newness that drew novelists, poets, and other creative figures working across this period into dialogic networks of experiment. The 14 chapters in this volume explore how inventions like the rotary print press or hot air balloon and emergent debates about science, trade, and colonialism evolved new forms and genres. Through their examinations of a wide range of texts and writers—from well-known novelists like Conrad, Dickens, Hardy, and Woolf, to less canonical figures like Charlotte Mew, Elías Mar, and Walter Frances White—the chapters in this collection re-read these texts as part of an age of innovation characterized not by division and divide, but by collaboration and community.

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Book Description
Winner of the 2020 PROSE Award for Multivolume Reference/Humanities The Enlightenment led to revised ideas about work together with new social attitudes toward work and workers. Coupled with dynamism in the economy, and the rise of the middling orders, work was more frequently perceived positively, as a commodity and as a source of social respectability. This volume explores the cultural implications of the transition from older systems based on privilege, control and embedded practices to a more open society increasingly based on merit and ability. It examines how guild controls broke down and political and commercial systems loosened. It also considers the theoretical justifications that brought new binding ideas, such as the strengthening of ideology on home, domesticity for the female, and work and politics for the male. North America embodied the extremes of these transitions with free workers able to make their way in a society based on ability and initiative while solidifying the ravages of the slavery system. A Cultural History of Work in the Age of Enlightenment presents an overview of the period with essays on economies, representations of work, workplaces, work cultures, technology, mobility, society, politics and leisure.