CBI cost method Research Paper Example | Topics and Well Written Essays - 2500 words

CBI cost method - Research Paper Example On the other hand, activity-based costing apportions the costs incurred during manufacturing of a particular product or service based on the activities required during their production. It is crucial for managers to comprehend the merits and demerits of the two systems to satisfy the needs of their business operations. The budget presented entails schedules that raise various concerns leading to the recommendation that the company should switch to the activity-based costing system of accounting. The first concern is the quarterly budget that in my opinion requires further subdivision to generate quarters. Mainly, cycling takes place in temperate weather conditions. Buying materials for bicycle production for the start of sales hikes demand therefore, requires the producer to incur a quarter before the demand. Another concern regards accounts that remain uncollectable. The master budget for the company is not specific it its cash budget line. It closely refers to the uncollectable receivables. Variable factors in this context emanate from economic features among them limited sponsorship and carry the capacity to result in wrong accounts. From the budget, the company is setting aside a budget for 140 bikes inclusive of labour costs. It is appropriate to cut down on the level of production of extra p arts in the inventory. The method of distributing manufacturing overhead by activity-based costing (ABC) to products is efficient compared to the traditional method of costing. Precisely, activity-based costing assigns the right percentage of resources to particular products. While monitoring and allocating organizational costs to products and objects, activity-based costing remains a more sophisticated and logical method as opposed to the traditional costing system. It is possible to distribute overhead costs based on machine-hours as the only criteria in the traditional system of

Views on Gender Roles Essay Example | Topics and Well Written Essays - 750 words

Views on Gender Roles - Essay Example Much of what we learn about gender occurs during our formative years, and it is largely a product of our culture. Mothers and fathers tend to reinforce gender roles in developing children, such as rewarding a boy for achieving in sports, or praising a girl for helping around the house. Because an individual’s culture, background, and upbringing play such a critical role in the development of views on gender, it comes as no surprise that gender views vary greatly. Each individual’s view on gender is unique, but it is not difficult to see that some general statements can be made about an individual’s view on gender based on the characteristics of that individual. Perhaps this holds true because the individual’s view on gender is largely learned from those around him or her, and the people in an individual’s sphere of influence often tend to have similar characteristics. Based on the cross-tabulation provided with the Starks textbook, I used the 2000 General Social Survey data to compare views on the wife at home, presumably in the traditional â€Å"stay-at-home mom† sense, though the website does not give information as to the specific wording of the survey itself (which could have made a difference in the results). The question of whether the wife should be at home was compared by gender, age group, education, income of the family, political party, region, did the mother work when the respondent was a child, and the religion. The results give us insight into how groups of varying characteristics feel about gender. Surprisingly, and most likely a dramatic change over the last fifty years, when questioned, men and women responded very similarly to the question, with 60.1% of females and 58.1% of males disagreeing with the statement. Only a 2% difference is shown between genders, and this small difference becomes even less significant when taken in