Business Applications Case Essay Example for Free

Business Applications Case Essay Chapter 1. 5. What does the statement â€Å"costs can be assets or expenses† mean? 6. Why are the salaries of production workers accumulated in an inventory account instead of being expensed on the income statement? 7. How do product costs affect the financial statements? How does the classification of product cost (as an asset vs. an expense) affect net income? The following information was taken from the 2008 and 2009 Form 10-Ks for Dell, Inc.Required a. Explain whether each line of information in the table above would best be described as being primarily financial accounting or managerial accounting in nature. b. Provide some additional examples of managerial and financial accounting information that could apply to Dell. c. If you analyze only the data you identified as financial in nature, does it appear that Dells 2009 fiscal year was better or worse than its 2008 fiscal year? Explain. d. If you analyze only the data you identified as managerial in nature, does it appear that Dells 2009 fiscal year was better or worse than its 2008 fiscal year? Explain| Chapter 2 10. How is the relevant range of activity related to fixed and variable cost? Give an example of how the definitions of these costs become invalid when volume is outside the relevant range. 12. When would the high-low method be appropriate for estimating variable and fixed costs? When would least-squares regression be the most desirable? 13. Which cost structure has the greater risk? Explain. Chapter 3 6. When would the customer be willing to pay a premium price for a product or service? What pricing strategy would be appropriate under these circumstances? 7. What are three alternative approaches to determine the break-even point? What do the results of these approaches show? 8. What is the equation method for determining the break-even point? Explain how the results of this method differ from those of the contribution margin approach. Chapter 4 10. Why are some manufacturing costs not directly traceable to products? 11. What is the objective of allocating indirect manufacturing overhead costs to the product? Chapter 5 1. Why did traditional costing systems base allocations on a single companywide cost driver? 2. Why are labor hours ineffective as a companywide allocation base in many industries today? 3. What is the difference between volume-based cost drivers and activity-based cost drivers? 4. Why do activity-based cost drivers provide more accurate allocations of overhead in an automated manufacturing environment? 5. When would it be appropriate to use volume-based cost drivers in an activity-based costing system? ATC 5-4Writing AssignmentAssessing a strategy to control quality cost Lucy Sawyer, who owns and operates Sawyer Toy Company, is a perfectionist. She believes literally in the â€Å"zero-defects† approach to quality control. Her favorite saying is, â€Å"You cant spend too much on quality.† Even so, in 2010 her company experienced an embarrassing breach of quality that required the national recall of a defective product. She vowed never to repeat the experience and instructed her staff to spend whatever it takes to ensure that products are delivered free of defects in 2011. She was somewhat disappointed with the 2011 year-end quality cost report shown here. Although external failure costs had declined, they remained much higher than expected. The increased inspections had identified defects that were corrected, thereby avoiding another recall; however, the external failure costs were still too high. Ms. Sawyer responded by saying, â€Å"We will have to double our efforts.† She authorized hiring additional inspectors and instructed her production supervisors to become more vigilant in identifying and correcting errors. Required Assume that you are the chief financial officer (CFO) of Sawyer Toy Company. Ms. Sawyer has asked you to review the companys approach to quality control. Prepare a memo to her that evaluates the existing approach, and  recommend changes in expenditure patterns that can improve profitability as well as increase the effectiveness of the quality control system. Chapter 6 7. What is an opportunity cost? How does it differ from a sunk cost? 8. A local bank advertises that it offers a free noninterest-bearing checking account if the depositor maintains a $500 minimum balance in the account. Is the checking account truly free?

A Picture Is Worth a Thousand Words Essays -- Photography Photographs

A Picture Is Worth a Thousand Words If I were to take a room filled entirely with people and ask them to write about something that holds value to them, what would it be? To some, the word â€Å"value† means something that holds only a monetary value, something that can be bought and sold. The values that I am referring to are the values that an individual cannot place a price tag on. They are of special significance that hold a dear meaning to us deep down in our hearts. They are the things that are ever reminding us of the people that we are, and the people that we want to be. When I think of the word â€Å"value† I often think of love and family. I think about the importance of the gift of life, and just how very special it truly is. I also think of the times we share together, and how very precious they truly are. They are not material items that can be bought or sold; rather, they are foundations of who I am. Sometimes the non-material values we possess often run into the material things that we own. One of my most valued possessions would be my special photographs. They do not possess a monetary value, but rather, a great significance of memory to whoever possesses them. Photographs are like a moment frozen in time, individuals literally get to treasure that moment forever. Many times, cameras are the most important assets to people. Births, birthdays, baptism, first day of school, confirmation, vacation, graduation, weddings; they are just a few of the special events that people usually come all ready, equipped with a camera at hand. The reason? We all want to remember. We often rely on those pictures to remember those events completely and to be able to share them with other people. Growing up ... ...of the values that I hold close to me, but also, the values Ryan held close to himself. Ryan was not selfish, nor was he rude or conceded. He cared about everyone and everything. Ryan had so many friends, and he would have done anything for any one of them. He held family close, and lived each day as if it were his last. He was full of life, and he loved everything about living it. These pictures bring back all of those memories to me. They will never let me forget. They will never let me forget that huge, beautiful smile of his and that love of life, family and friends. These are now some of the greatest assets that I possess as a young woman. These are not values that anyone could ever place a price tag on, nor could anyone ever take them away from me, rather they are values that I will chose to live according to, and share with others along the way.

Elisa Allen: A Mystified Identity Essay

John Steinbeck’s short story â€Å"The Chrysanthemums† is centered on the protagonist named Elisa Allen. The vivid portrayal of her character in different parts of the story makes the reader wonder who she really is. Steinbeck started by portraying her as a strong and knowledgeable gardener, with a sense of masculinity, following which she is portrayed as someone who yearns for sexual attention in her sensual encounter with the tinker, and concluded with her being described as a beautiful, feminine lady, and then back to her masculine self all within a span of a few hours. The evolution in the expressions, emotions, and the portrayal of Elisa Allen is an important element of Steinbeck’s â€Å"The Chyrsanthemums. † Firstly, Elisa Allen is described and presented in a very masculine manner. The words â€Å"strong†, â€Å"a man’s black hat† and â€Å"heavy leather gloves† showcase the masculinity. Additionally, her features described as, â€Å"her face was eager and mature and handsome†¦Ã¢â‚¬ ¦over-powerful. † lend substance to her masculinity. Interestingly, this description of Elisa is in stark contrast to the societal perception of females in that era who are meant to be more feminine. The fact that she is she is thirty five years old and has no children also de-emphasizes her femininity. However, this presentation of masculinity augurs well with her acuity for business which is demonstrated in her interest in knowing more about the conversation of her husband, Henry Allen with the men in business suits. Also, her negotiation skills with the tinker showcase the business acuity of Elisa that has gone unnoticed by Henry. The societal norms have dictated that she carry out her role as a gardener with penchant. As a result, Elisa devotes all of her energy to maintaining her house and garden. Although she rightly brags about her green thumb, Elisa’s connection to nature seems rather coerced and not something that comes as naturally as she claims. She knows a great deal about plants, most likely because as a woman, gardening is the only thing she has to think about. This constant tussle between her femininity and her masculinity lend an interesting insight into Elisa’s character. Next, Elisa is been demonstrated as a woman who lives an unsatisfying, under stimulated and frustrated life who looks to the tinker for a stimulating conversation and even sex. Her physical attraction to the tinker and her flirtatious, witty conversation with him bring out the poet in Elisa. The phrases, â€Å"she shakes out her dark pretty hair and with her eyes shining, she admits the stranger into her yard. She strips off her protective gloves†, â€Å"she looks deep into his eyes, searchingly† and â€Å"She was kneeling on the ground looking up at him. Her breast swelled passionately. † describe the sensual encounter of Elisa with the tinker. During this encounter, there is also evidence of how unsatisfied Elisa is with her life when she says the following, â€Å"I’ve never lived as you do, but I know what you mean. When the night is dark—why, the stars are sharp-pointed, and there’s quiet. Why, you rise up and up! Every pointed star gets driven into your body. It’s like that. Hot and sharp and—lovely. † This statement also showcases the poet in Elisa. Besides the poetic conversation, it symbolizes the level of incompleteness in her life. It seemed that she got carried away in the heat of the moment, and realized at a later point and felt ashamed of what she did and had been saying. After the sensual encounter with the tinker, the femininity is showcased of Elisa is showcased at its fullest by the narrator. Firstly, when she tries to dress up and present herself as a beautiful lady. This is seen in the following narration of the scenario, â€Å"After a while she began to dress, slowly. She put on her newest underclothing and her nicest stockings and the dress which was the symbol of her prettiness. She worked carefully on her hair, penciled her eyebrows and rouged her lips. † Following the dressing up, and showing up in front of Henry, the conversation that the couple have is nothing less than hilarious. Evidently, Henry is not used to seeing Elisa dress up and presents her in the feminine manner that she did. The banter that takes place between Henry and Elisa, especially when describing her as â€Å"strong and happy† and â€Å"You look strong enough to break a calf over your knee, happy enough to eat it like a watermelon† was amusing. This conversation clearly showed that Henry did not know how to react to Elisa’s femininity, supporting the fact that Elisa could have been unsatisfied with her current relationship with Henry, and hence seeking an escape in her encounter with the tinker who seemed to be more receptive and appreciative to her. However, the conversation that took place while in the caravan negated the short burst of feminism in Elisa and was overpowered with a sense of masculinity by the topics of their conversation which included: â€Å"wine over dinner,† and â€Å"women going to fights. † This could be because of the realization that nothing has changed. She is still the same lady who was gardening a few hours ago. The tinker, despite showing interest and stimulating her, was only concerned in his profit, and was manipulative to say the least. Interestingly, in the final sentence of the story, the narrator describes Elisa as a â€Å"weak, old woman. † In conclusion, the narration has been so vivid that the reader could see the emotions and the constant tussle that Elisa faces as a woman and a wife. Her life as a woman has been confined to her duties as a gardener, with no affection and love been shown by her husband Henry. This incompleteness in her life leads her to seek solace in her encounter with the tinker where she sees a ray of hope to experience her feminine self. However, this feel-good experience is short-lived when she says her chrysanthemums that she gifted to the tinker lying on the road. This shattered her dreams of being a free woman, and brings her back to reality. The reality of course is that she is confined to her reserved, unfulfilling, monotonous life as a wife with no children. The pace at which she experienced the highs and lows of her life, in a span of a few hours is note-worthy and adds to the literary value of Steinbeck’s â€Å"The Chrysanthemums. †

Relationship Between Men And Men - 908 Words

She has lots of warmth, but may not show it until she knows a person well. She enjoys the present moment and is often relaxed and easygoing. She is loyal and committed to her values and those important to her. She is modest about her abilities, dislike disagreements and conflict, and do not force her values or opinions on others. She values home, family, health, and financial security. Typical characters - She tries to take the time to enjoy the people and the world around her. - She can find quiet satisfaction in simple pleasures. - She learns more by doing than by reading. - Her easygoing nature often hides her deep values and commitments. Relationship with others - She cares deeply about people, but may show it more through acts of kindness than through words. - She is loyal and committed to people important to her. - She is faithful in fulfilling obligations to others. Moreover, she is attuned to the feelings and needs of others and flexible in responding to her. - She tends to be quiet and unassuming. That is a reason people underrate her. - Her warmth, enthusiasm, and playful humor may not be apparent to people who don’t know her well - Sometimes she has a little wish to dominate or control in interpersonal situations. Strengthen - Warmly, friendly and decisively - Always optimistic - Be a good listener. - Proficiency in solving practical everyday things. - Flexible and comfortable, usually please other’s wishes. -Show MoreRelatedThe Relationship Between Men And Women843 Words   |  4 Pageslived her life the way she wanted, and wrote about things no one else dared to write about at the time. Colette’s themes were extremely revolutionary as they related to the relationship between the sexes, the strength of women, and her own personal experiences. A lot of Colette’s works are based around the relationship between men and women. 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