What is the cost of making a will in ireland,how to think positive during depression xanax,some good thoughts with images for facebook 2013,make a online timeline free - PDF 2016

Author: admin, 29.03.2014. Category: The Power Of Thinking

Creative Designing plc a printing company is seeking to increase its business by winning work from new customers. The technical team of Creative Designing has given a detailed report on the resource requirement for the order. It is expected that the total time required to print and dispatch the cards will be one week.
This is a special ink that Creative Designing will need to purchase at a cost of $8 per litre. Sufficient people are already employed to print the cards, but some of the printing will require overtime working due to the availability of a particular machine that is used on other work.
An existing supervisor will take responsibility for the cards in addition to his existing duties. Creative Designing has appointed you as the management accountant of the company, in order to assist the management in preparing its quotation, prepare a schedule showing the relevant costs for the production of the catalogues. 2)In the example, there is no mention whether Labour is currently working at their full capacity or if there is some spare capacity.
My assumption here is that the spare capacity would be used for the new order therefore I didn’t consider any opportunity cost.
2) I don’t think it is a decision making prinicple to exclude profit element for new orders.
In other words profit need to be minimal (could go down to zero) depending on the existence of competition.


3) In the given case, there is no detail of how the technical team has arrived at $1,000 as cost. We are concluding that $23,712 should be the price for the order including a 30% markup (and not cost). If you require further details regarding the transaction data, please contact the supplier directly. It has received an order from a multinational national company for printing New Year Greeting Cards. This is a paper that is in regular use by the company and it has 3,400 sheets in inventory. 200 litres will be required for this order but the supplier has a minimum order size of 250 litres. The employees are normally paid $8 per hour, the order will require 150 hours of work and 50 of these hours will be in excess of the employees’ normal working week. This machine is being used to full capacity in the normal working week and this is why there is a need to work overtime. State clearly your reason for including or excluding each value that has been provided in the above scenario. As per the above example, Direct Labour is already engaged and working on products having contribution. One needs to include the cost of 6,600 sheets of Material X that need to be purchased from the market.


Another point we need to confirm is ‘The total cost has been calculated as $1,000 and its details are summarized below”, what is the break of $1000 (that not mentioned in Question) and from our conclusion are we saying the cost is $23,172 against $1000? Thanks for agreeing to the Labour cost, because the cost of normal labour hours are not relevant for the decision making. However, I agree with your point that the pricing needs to be competitive when taking up new orders or when entering new markets. Creative Designing does not foresee any other use for this ink, but will hold the surplus in inventory.
From Huayuan QT 4-30 cement brick making machine price in india oil cylinder,the mold box was locked into the vibration table with high rigidity to reach the synchronous vibration,so the concrete can be fluidified and exhausted in two or three seconds to ensure the high-density,especially suitable to produce the standard bricks.
Employees are paid using an hourly rate with a guaranteed minimum wage for their normal working week. There is currently 30 hours of unused time on machine A per week that is being sold to other printers for $12 per hour.
Since, as per decision making principles, for new quotations or winning new businesses pricing will always be aggressive and mostly will be on Minimal or breakeven concepts.
The cost of any inventory item that has not been used for more than 6 months is accounted for as an expense of the period in which that review occurs.



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