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CMM is an internationally recognized standard for calculating the maturity of an organization's software development processes and has become the primary benchmark multinational corporation's use to judge IT service gives ' abilities to deliver high quality software. Bleum is now one of only a few companies in China to be assessing SEI CMM Level 5.
The Capability Maturity Model (CMM) was developed under the guidance of the Software Engineering Institute (SEI) of Carnegie Mellon University in the U.S. It is structured into five maturity levels with SEI CMM Level 5 being the highest. By operating at this high a CMM level, customers ' advantage from Bleum's ability to consistently deliver high quality software on schedule, which ultimately results in a lower total cost of software ownership because of less rework and easier maintenance.
Average costing method has the following main advantages: 1.It is a realistic costing method useful to management in analyzing operating results and appraising future production
Bull Bay Ltd. Manufacturers two types of surfboard, "Winner" and "Surf King", whose selling prices are $300 and $900 respectively. Each surfboard passes through two manufacturing d
Overhead Costs Introduction Overhead costs may be defined like the net cost of indirect materials, indirect expenses and indirect labour. They may happen or be charged to
Direct Material Price Variances The two direct material price variances can be summarized given as: From our basic data first before the beginning of the discussion on
what is the purpose of cost accounting and its nat ure?
Standard Cost A predetermined cost is representing the ideal or norm achievable through an organization. Standard costs form the basis of a standard cost system used extensivel
If fixed costs are $743,122 and variable costs are 69% of sales, what is the break-even point in sales dollars? Select the correct answer. A. $512,754 B. $2,397,168 C. $1,255,876 D
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This can be explained as the process of accumulating, calculating, analyzing, interpreting and reporting cost information that is both helpful and relevant to the internal and exte
priple of accounting
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