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Time Keeping - Cost Accumulation
A labour cost control routine should ensure that payments are paid only to employees who have spent time at the work place and that payments are at agreed rates of pay including overtime premium and shift premium payments where relevant. Where a staff is paid a fixed sum for an agreed length of working week, it may be decided via a check via the supervisor such the employee is at work is all such is necessary. Where the employee is being paid at the rate per hour for the time spent at work together along with premium rates for overtime work, it is as such a detailed record of time spent on the premises is required. This is done via having the employee to register his departure and arrival times.
A company produces three types of items. A single machine is used to produce the three items on a cyclical basis. The company has the policy that every item is produced once during
Standard Cost It is especially serious that you establish a link between standard budgets and costs. At this point, you require putting in your mind to standard costs one the
B REAK EVEN ANALYSIS Break even analysis is a broadly used technique to study cost-volume-profit relationship. It can be explained as - 'a system for determination of that le
Semi Fixed Costs Are costs along with both a variable and fixed cost component? The fixed component is such portion that is constant irrespective of the level of activity. The
Example B & B Mechanical Repairs is a small, family owned partnership that specialises in the servicing and repair of motor vehicles. The business employs three qualified mecha
F ixed Overhead Variance (FOV) Fixed overhead variance has been described by ICMA, London, as 'the variation between the standard cost of fixed overhead absorbed in the pro
It is important to have performance measures to evaluate managers as they control resources and invest in assets for the company. Describe how you could use different variances (ac
cite some example on how to to calculate variable cost
Nieland Industries had one patent recorded on its books as of January 1, 2014. This patent had a book value of $288,000 and a remaining useful life of 8 years. During 2014, Nieland
Cash is the other form of fund although in a narrow sense, this refers to a supply which can be drawn upon as per to the need. Here the term cash involves both cash and cash equiva
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