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Stayer acc 560 week 8 quiz 6
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Declaration_Pajaki_2
Bruna Claro Pajaki completed an internship from May 18, 2015 to August 10, 2015 totaling 480 hours with the Crystallization and Particle Technology Systems Engineering group in the School of Chemical Engineering at Purdue University. She participated in a research project studying seeded cooling batch crystallization of needle-like crystals with an emphasis on crystal breakage. She was responsible for running experiments using lab-scale crystallizers and control software to study the breakage mechanism of high aspect ratio crystals by applying a factorial design with four factors each at two levels: volume, agitation, initial concentration, and impurity. Her experimental data made a useful contribution to the research.
Case study forecasting
The document discusses a company's forecasting challenges and opportunities for improvement. Several product lines have forecasting errors above the 20% goal. Asset utilization also varies between departments and machines, suggesting opportunities to better allocate resources. The consulting company helped the client improve planning processes, implement a 3-month rolling average to smooth forecasts, and optimize asset utilization, resulting in reduced errors and better resource allocation.
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You want to improve your factory’s productivity: what’s next?
The direct links between a comfortable work environment and productivity have been clearly shown by many studies. How do you know if you have a problem and what can you do?
Job Performance Progress Report
This document summarizes a study on predictors of job performance among call center agents. It outlines the original proposal which involved administering surveys to 32 call center agents. However, the researchers encountered difficulties obtaining approval from companies. As a result, they revised their sampling method, scale, and data collection procedure. They now plan to conduct an online survey, meet agents face-to-face, or distribute survey kits. The revised timeline outlines administering a pre-test in early August and conducting the actual study from mid-August to late August with results submission at the end of August.
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Updated resume 12 17-2017
Fatina Chambers is a senior laboratory technologist seeking a position in a Fortune 500 company. She has over 10 years of experience working in clinical laboratories, including as a senior technologist at LabCorp of America. She is skilled in laboratory procedures, instrumentation, and ensuring compliance with regulations like OSHA. Currently, she is pursuing a Master's degree in Health Service Administration while performing various agricultural testing and research at Valley Proteins.
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Stayer acc 560 week 8 quiz 6
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Declaration_Pajaki_2
Bruna Claro Pajaki completed an internship from May 18, 2015 to August 10, 2015 totaling 480 hours with the Crystallization and Particle Technology Systems Engineering group in the School of Chemical Engineering at Purdue University. She participated in a research project studying seeded cooling batch crystallization of needle-like crystals with an emphasis on crystal breakage. She was responsible for running experiments using lab-scale crystallizers and control software to study the breakage mechanism of high aspect ratio crystals by applying a factorial design with four factors each at two levels: volume, agitation, initial concentration, and impurity. Her experimental data made a useful contribution to the research.
Case study forecasting
The document discusses a company's forecasting challenges and opportunities for improvement. Several product lines have forecasting errors above the 20% goal. Asset utilization also varies between departments and machines, suggesting opportunities to better allocate resources. The consulting company helped the client improve planning processes, implement a 3-month rolling average to smooth forecasts, and optimize asset utilization, resulting in reduced errors and better resource allocation.
150186450 ge-fanuc-case-study
homework help,online homework help,online tutors,online tutoring,research paper help,do my homework,
https://www.homeworkping.com/
You want to improve your factory’s productivity: what’s next?
The direct links between a comfortable work environment and productivity have been clearly shown by many studies. How do you know if you have a problem and what can you do?
Job Performance Progress Report
This document summarizes a study on predictors of job performance among call center agents. It outlines the original proposal which involved administering surveys to 32 call center agents. However, the researchers encountered difficulties obtaining approval from companies. As a result, they revised their sampling method, scale, and data collection procedure. They now plan to conduct an online survey, meet agents face-to-face, or distribute survey kits. The revised timeline outlines administering a pre-test in early August and conducting the actual study from mid-August to late August with results submission at the end of August.
Ash acc-281-week-2-quiz-new
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Updated resume 12 17-2017
Fatina Chambers is a senior laboratory technologist seeking a position in a Fortune 500 company. She has over 10 years of experience working in clinical laboratories, including as a senior technologist at LabCorp of America. She is skilled in laboratory procedures, instrumentation, and ensuring compliance with regulations like OSHA. Currently, she is pursuing a Master's degree in Health Service Administration while performing various agricultural testing and research at Valley Proteins.
Stayer acc 560 week 8 quiz 6
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Stayer acc 560 week 8 quiz 6
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Standard costing and variance analysis case study
The document discusses standard costing and variance analysis through two case studies:
Case A examines the effect of assumed standard labor levels at Harden Company. Management adopted a dual standard system using different standards for motivation and cost reporting.
Case B analyzes a $2,000 under-applied factory overhead variance at Strayer Company. The variance was likely due to unfavorable spending and idle capacity variances as production was below budgeted levels.
Chapter 9 Standard Costing A Managerial Control Tool
1. The document discusses standard costing and variances. It provides sample calculations for setting standards and analyzing variances.
2. Standard costs are set for direct materials, direct labor, and overhead. Variances are calculated between actual and standard amounts to identify areas for improvement.
3. Managers are responsible for investigating significant variances that they can control, such as labor efficiency or spending variances, to determine the cause and take corrective action if needed.
Standard Costs Variance Analysis and its impact on Managerial Accounting
This document covers standard costs and variance analysis in managerial accounting. It defines standard costs and how they are developed, and explains how to calculate variances for direct materials, direct labor, and manufacturing overhead. Variances indicate differences between actual and standard costs, and are investigated to identify potential problems. Favorable variances are not always good, and process improvements can lead to unfavorable variances. The document provides examples of calculating variances and their financial impact.
Ch14 Managerial accounting aiou mba mcom 8508
This document contains discussion questions and exercises related to Activity-Based Costing (ABC). Some key points:
- ABC traces costs to activities and then traces activities to cost objects, allowing for a more thorough cost traceability compared to traditional costing.
- Activities link products to costs, as activities consume resources and cause costs to be incurred. Traditional costing assumes output directly causes costs.
- For ABC to provide more accurate costs than traditional costing, a company must have a complex cost structure and diverse product line.
Chapter 4 Activity Based Product Costing
This document discusses activity-based costing and its advantages over traditional costing methods. It covers key concepts such as tracing overhead costs to activities and products using cost drivers, calculating activity and product unit costs, and addressing issues like product cost distortions that can occur when products consume overhead activities in different proportions. The document provides examples of calculating predetermined overhead rates and variances, and assigning costs using multiple cost drivers and activity rates. It explains how activity-based costing can provide more accurate product costing than traditional methods.
Ch18 Managerial accounting aiou mba mcom 8508
Standard costs are predetermined costs used for planning and controlling operations. They aid in establishing budgets, controlling costs, simplifying costing procedures, assigning inventory costs, and setting sales prices and contract bids. Standards represent costs that should be attained in a well-managed plant at normal capacity, making them suitable for setting sales prices. Standards are an integral part of job order and process costing systems but do not replace those systems. Activities selected for standards should be repetitive with measurable, uniform inputs and outputs. Normal or currently attainable standards are preferable to theoretical standards for motivation and budgeting as theoretical standards are not realistically attainable.
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This document provides information about the ACCT 505 course from DeVry University, including an outline of topics covered each week, discussion questions, assignments such as case studies and quizzes, and purchasing links for course materials. Key topics covered include cost terms, job order and process costing systems, variable costing, budgeting, standards and variances, segment reporting, and capital budgeting. The document also provides a sample case study on a company called Top Switch Inc. that involves reconstructing cost and inventory records after property was destroyed by flooding.
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This document describes how Maxtar Industries, a manufacturer of smoker/barbecue units, implemented activity-based absorption costing to more accurately assign overhead costs to its two product lines. Under the traditional approach using direct labor hours, unit costs were $71.60 for premium units and $53.70 for standard units. The new activity-based approach identified three overhead cost pools - supporting direct labor, setting up machines, and parts administration - and assigned costs based on different activity drivers. This resulted in unit costs of $78.56 for premium units and $51.96 for standard units, a more precise assignment of overhead.
16-02-2023 accounting presentation.pptx
The document presents information on traditional costing vs activity-based costing. It discusses how traditional costing allocates overhead using a single predetermined rate based on direct labor or machine hours. Activity-based costing allocates overhead to multiple cost pools and uses cost drivers to trace costs to products. The key differences between the two methods are discussed, such as traditional costing being more suitable for labor-intensive operations while ABC is more accurate for capital-intensive operations. Examples are provided to demonstrate calculating product costs using both traditional and activity-based costing methods.
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B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There
B6021 Effective Communication / snaptutorial.com
For more classes visit
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B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There was no finished-goods inventory on this date.
B6021 Enhance teaching - tutorialrank.com
For more course tutorials visit
www.tutorialrank.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There was no finished-goods inventory on this date.
B6021 Expect Success/newtonhelp.com
For more course tutorials visit
www.newtonhelp.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-
Analytic vs Enumerative Studies
The distinction between analytic and enumerative studies is critical for taking appropriate action and avoiding costly mistakes.
B6021 Effective Communication/tutorialrank.com
For more course tutorials visit
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B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There was no finished-goods inventory on this date.
ACC 207 Final Project Memorandum to ManagementMaria L. Schir.docx
ACC 207 Final Project
Memorandum to Management
Maria L. Schiro-Evans
May 29, 2016
DATE: May 29, 2016
TO: Managers for the Bird Feeder Division
FROM: Maria Schiro-Evans, Cost Accountant
RE: Quantitative Analysis Results and Recommendations
Initial analysis:
An analysis of the Bird Feeder Division has been requested due to unanticipated budget variances. Budgeted number of units is 50,000 with $21.00 sales price and variable cost per unit of $15.56. The contribution margin is $5.44. The actual number of units was 47,000 with variable cost per unit of $17.47 and contribution margin of $3.63. The actual number of units was less but the contribution margin was lower than the budgeted one. The breakeven point is 33,272 units and that goal was achieved but 52,479 units was needed to make the profit goal of $10,000. Even though the breakeven point was surpassed, less units were made but cost more than budgeted for 50,000 units.
In creating and analyzing a Flexible Budget, it is clear that the original Static Budget was too conservative in its estimation of costs. Two of the variable direct costs that have large, negative variances are Direct Materials – Cedar and Direct Manufacturing Labor. The fact that less than budgeted units were made yet actual costs were more, especially for Cedar materials and direct labor, points to possible mistakes being made by labor personnel with the materials so more materials had to be used. The prices for the cedar materials could also have increased from their historical price, which management may have used in calculating the cost for the static budget or circumstances may have changed at the actual time of purchase in terms of discounts or volume. The Price Variance for the cedar materials was negative by $22,560, which makes sense when you take in account that more material than budgeted for was used in making the bird feeders. The cedar materials also had a negative efficiency variance of $14,100 which means more material per unit was used than was budgeted for and that materials were not used efficiently by personnel per unit. All three Direct Costs have negative efficiency variances with labor being the largest at $56,400. These negative efficiency variances possibly point to inexperienced personnel working on the manufacturing of the bird feeders that used more material than expected because of waste or mistakes and also needing more time to complete each bird feeder due to mistakes or problems. The fact that less bird feeders were produced only reinforces the idea that materials and labor were not used effectively in production.
The Units Sold Category has a negative and unfavorable Sales Volume variance due to only 47,000 units sold when 50,000 was the budgeted amount. This affected Revenues and Gross Margin negatively. Revenue was favorable when compared to the flexible budget but with most actual costs being more than the flexible budget cost.
B6021 EXceptional Education/snaptutorial.COM
For more classes visit
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B6021 Module 1 Assignment 3 Calculating Inventory
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Presentation on Activity-Based Costing.pptx
Activity-Based Costing
Allocates overhead to multiple activity cost pools, and Assigns the activity cost pools to products or services by means of cost drivers.
Complex manufacturing processes may require multiple allocation bases; this approach is called Activity-Based Costing
Activity-based costing (ABC) is a method of assigning overhead and indirect costs—such as salaries and utilities—to products and services. The ABC system of cost accounting is based on activities, which are considered any event, unit of work, or task with a specific goal.
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Hcr 240 week 9 final project putting it all together
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Stayer acc 560 week 8 quiz 6
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Stayer acc 560 week 8 quiz 6
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Standard costing and variance analysis case study
The document discusses standard costing and variance analysis through two case studies:
Case A examines the effect of assumed standard labor levels at Harden Company. Management adopted a dual standard system using different standards for motivation and cost reporting.
Case B analyzes a $2,000 under-applied factory overhead variance at Strayer Company. The variance was likely due to unfavorable spending and idle capacity variances as production was below budgeted levels.
Chapter 9 Standard Costing A Managerial Control Tool
1. The document discusses standard costing and variances. It provides sample calculations for setting standards and analyzing variances.
2. Standard costs are set for direct materials, direct labor, and overhead. Variances are calculated between actual and standard amounts to identify areas for improvement.
3. Managers are responsible for investigating significant variances that they can control, such as labor efficiency or spending variances, to determine the cause and take corrective action if needed.
Standard Costs Variance Analysis and its impact on Managerial Accounting
This document covers standard costs and variance analysis in managerial accounting. It defines standard costs and how they are developed, and explains how to calculate variances for direct materials, direct labor, and manufacturing overhead. Variances indicate differences between actual and standard costs, and are investigated to identify potential problems. Favorable variances are not always good, and process improvements can lead to unfavorable variances. The document provides examples of calculating variances and their financial impact.
Ch14 Managerial accounting aiou mba mcom 8508
This document contains discussion questions and exercises related to Activity-Based Costing (ABC). Some key points:
- ABC traces costs to activities and then traces activities to cost objects, allowing for a more thorough cost traceability compared to traditional costing.
- Activities link products to costs, as activities consume resources and cause costs to be incurred. Traditional costing assumes output directly causes costs.
- For ABC to provide more accurate costs than traditional costing, a company must have a complex cost structure and diverse product line.
Chapter 4 Activity Based Product Costing
This document discusses activity-based costing and its advantages over traditional costing methods. It covers key concepts such as tracing overhead costs to activities and products using cost drivers, calculating activity and product unit costs, and addressing issues like product cost distortions that can occur when products consume overhead activities in different proportions. The document provides examples of calculating predetermined overhead rates and variances, and assigning costs using multiple cost drivers and activity rates. It explains how activity-based costing can provide more accurate product costing than traditional methods.
Ch18 Managerial accounting aiou mba mcom 8508
Standard costs are predetermined costs used for planning and controlling operations. They aid in establishing budgets, controlling costs, simplifying costing procedures, assigning inventory costs, and setting sales prices and contract bids. Standards represent costs that should be attained in a well-managed plant at normal capacity, making them suitable for setting sales prices. Standards are an integral part of job order and process costing systems but do not replace those systems. Activities selected for standards should be repetitive with measurable, uniform inputs and outputs. Normal or currently attainable standards are preferable to theoretical standards for motivation and budgeting as theoretical standards are not realistically attainable.
Acct 505
This document provides information about the ACCT 505 course from DeVry University, including an outline of topics covered each week, discussion questions, assignments such as case studies and quizzes, and purchasing links for course materials. Key topics covered include cost terms, job order and process costing systems, variable costing, budgeting, standards and variances, segment reporting, and capital budgeting. The document also provides a sample case study on a company called Top Switch Inc. that involves reconstructing cost and inventory records after property was destroyed by flooding.
Garrison18e_PPTch02A_ppt_Accessible.pptx
This document describes how Maxtar Industries, a manufacturer of smoker/barbecue units, implemented activity-based absorption costing to more accurately assign overhead costs to its two product lines. Under the traditional approach using direct labor hours, unit costs were $71.60 for premium units and $53.70 for standard units. The new activity-based approach identified three overhead cost pools - supporting direct labor, setting up machines, and parts administration - and assigned costs based on different activity drivers. This resulted in unit costs of $78.56 for premium units and $51.96 for standard units, a more precise assignment of overhead.
16-02-2023 accounting presentation.pptx
The document presents information on traditional costing vs activity-based costing. It discusses how traditional costing allocates overhead using a single predetermined rate based on direct labor or machine hours. Activity-based costing allocates overhead to multiple cost pools and uses cost drivers to trace costs to products. The key differences between the two methods are discussed, such as traditional costing being more suitable for labor-intensive operations while ABC is more accurate for capital-intensive operations. Examples are provided to demonstrate calculating product costs using both traditional and activity-based costing methods.
B6021 Education Redefined / snaptutorial.com
For more classes visit
www.snaptutorial.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There
B6021 Effective Communication / snaptutorial.com
For more classes visit
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B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There was no finished-goods inventory on this date.
B6021 Enhance teaching - tutorialrank.com
For more course tutorials visit
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B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There was no finished-goods inventory on this date.
B6021 Expect Success/newtonhelp.com
For more course tutorials visit
www.newtonhelp.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-
Analytic vs Enumerative Studies
The distinction between analytic and enumerative studies is critical for taking appropriate action and avoiding costly mistakes.
B6021 Effective Communication/tutorialrank.com
For more course tutorials visit
www.tutorialrank.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-order costing system to accumulate manufacturing costs. The company's work-in-process on December 31, 2001, consisted of one job (no. 2077), which was carried on the year-end balance sheet at $156,800. There was no finished-goods inventory on this date.
ACC 207 Final Project Memorandum to ManagementMaria L. Schir.docx
ACC 207 Final Project
Memorandum to Management
Maria L. Schiro-Evans
May 29, 2016
DATE: May 29, 2016
TO: Managers for the Bird Feeder Division
FROM: Maria Schiro-Evans, Cost Accountant
RE: Quantitative Analysis Results and Recommendations
Initial analysis:
An analysis of the Bird Feeder Division has been requested due to unanticipated budget variances. Budgeted number of units is 50,000 with $21.00 sales price and variable cost per unit of $15.56. The contribution margin is $5.44. The actual number of units was 47,000 with variable cost per unit of $17.47 and contribution margin of $3.63. The actual number of units was less but the contribution margin was lower than the budgeted one. The breakeven point is 33,272 units and that goal was achieved but 52,479 units was needed to make the profit goal of $10,000. Even though the breakeven point was surpassed, less units were made but cost more than budgeted for 50,000 units.
In creating and analyzing a Flexible Budget, it is clear that the original Static Budget was too conservative in its estimation of costs. Two of the variable direct costs that have large, negative variances are Direct Materials – Cedar and Direct Manufacturing Labor. The fact that less than budgeted units were made yet actual costs were more, especially for Cedar materials and direct labor, points to possible mistakes being made by labor personnel with the materials so more materials had to be used. The prices for the cedar materials could also have increased from their historical price, which management may have used in calculating the cost for the static budget or circumstances may have changed at the actual time of purchase in terms of discounts or volume. The Price Variance for the cedar materials was negative by $22,560, which makes sense when you take in account that more material than budgeted for was used in making the bird feeders. The cedar materials also had a negative efficiency variance of $14,100 which means more material per unit was used than was budgeted for and that materials were not used efficiently by personnel per unit. All three Direct Costs have negative efficiency variances with labor being the largest at $56,400. These negative efficiency variances possibly point to inexperienced personnel working on the manufacturing of the bird feeders that used more material than expected because of waste or mistakes and also needing more time to complete each bird feeder due to mistakes or problems. The fact that less bird feeders were produced only reinforces the idea that materials and labor were not used effectively in production.
The Units Sold Category has a negative and unfavorable Sales Volume variance due to only 47,000 units sold when 50,000 was the budgeted amount. This affected Revenues and Gross Margin negatively. Revenue was favorable when compared to the flexible budget but with most actual costs being more than the flexible budget cost.
B6021 EXceptional Education/snaptutorial.COM
For more classes visit
www.snaptutorial.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-For more classes visit
www.snaptutorial.com
B6021 Module 1 Assignment 3 Calculating Inventory
Finlon Upholstery Inc. uses a job-
Presentation on Activity-Based Costing.pptx
Activity-Based Costing
Allocates overhead to multiple activity cost pools, and Assigns the activity cost pools to products or services by means of cost drivers.
Complex manufacturing processes may require multiple allocation bases; this approach is called Activity-Based Costing
Activity-based costing (ABC) is a method of assigning overhead and indirect costs—such as salaries and utilities—to products and services. The ABC system of cost accounting is based on activities, which are considered any event, unit of work, or task with a specific goal.
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Chapter 9 Standard Costing A Managerial Control Tool
Chapter 9 Standard Costing A Managerial Control Tool
Standard Costs Variance Analysis and its impact on Managerial Accounting
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ACC 207 Final Project Memorandum to ManagementMaria L. Schir.docx
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Chapter-1
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