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Goal Congruence - Behavioural Aspects of Standards
A perfect variance analysis and standard costing system must enhance goal congruence between as:
i. The goal of individual employees and the individual departments and
ii. The goals of the organization as an entire.
This would prevent a conflict of goals and the resulting sub-optimality. Conversely, total goal congruence is an ideal that is difficult to achieve completely and in practice, some reasonable level of sub-optimality is 'endured' in the organization. Goal congruence is enhanced while the employees to be evaluated utilizing standard costing system are included in setting the standards and in evaluating their performance. It participative management style is via far preferred to the traditional autocratic system such overemphasized authority and hierarchy.
Are non-profit and governments required to depreciate assets? Why or why not? Would it make sense for them to use double declining balance? Is there a difference between a non-p
Inventory, Supplies and Prepaid Expenses You can well understand the requirements for carrying inventory. So as to carry on operations unhindered we require to have sufficien
A company is investigating the effect on its cost of capital with respect to the tax rate. Suppose there is a capital structure of 20% debt, 10% preferred stock, and 70% common sto
You are provided with the subsequent information relating to Cello Ltd. The accountant is currently preparing the budget for the next three months ending 30 June 2010.
Raw Materials: Manufacturing Overhead Bal 1/1: 36,000 Credits: ? Debits: 383,000 Credits: ? Debits: 470,000 Bal: 12/3: 156,000 Work in Process: Bal 1/1: 73,000 Credits: 770,000
Automotive Products (AP) designs, manufactures, and sells automotive parts. It has 3 main operating departments: design, engineering, and production. 1.Design ñ the
1) The Svelte Jeans Company produces two different types of jeans. One is called the "Simple Life" and the other is called the "Fancy Life". The company sales budget estimates that
Use a selected company or your current work environment to identify at least one cost or expense that would fit under each of the following categories: • Variable • Fixed • Mixed •
short note
cost with respect to accounting period
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