Endangered Species In Canada Essays - Environmental Conservation

Imperiled Species in Canada There are a huge number of living animals, and a huge number of various types of creatures and plants share our planet (pg 46, Savage). Every Kind, or species, is extraordinary and one of a kind. Be that as it may, a portion of these animal categories are at risk for vanishing everlastingly, similarly as the traveler pigeon did. At the point when the last individual from an animal categories vanishes, that species is supposed to be terminated. Never again will there be another animal of that type on the planet forever. In the accompanying article it will be demonstrated that Canadian Natural life is getting jeopardized because of the activities of man. Our Country was once loaded up with natural life, and before, individuals pursued without agonizing over what's to come. It appeared like there was an boundless measure of natural life to be found. Yet, overhunting has changed this furthermore, caused the eradication of numerous species. Canadian individuals of the past idea that in the event that you shielded creatures from chasing, that would be sufficient. Today we presently realize that we should likewise secure there living spaces. This is the place they discover food, water, cover, and a spot to have their young. Regardless of whether they are not pursued, creatures will cease to exist if these necessities can't be met. In this century, loss of living space has been one of the primary caused of annihilation (pg 8, Silverstein). Individuals share the nation and the planet with the various animals that live here. As human populace develops, individuals spread out into zones that used to be wild, and they rival creatures for living space. Mort times than not the creatures lose in this fight. Individuals chop down woods for blunder, clear fields for ranches, and fill bogs to fabricate towns, expressways, and industrial facilities. Land can likewise be cleared for such things as mineral extraction. Wild creatures get fenced out from zones that were at one time their homes. Bigger creatures are influenced the most noticeably terrible since they need enormous open spaces, and when these zones recoil it is a lot increasingly hard to track down food, and live without the dread of man. At the point when a little part of land is cleared for a home, very little is influenced. At the point when an entire city is worked in what was at one time a wild region, a whole species of creature might be jeopardized. Individuals frequently consider wild to be as an irritation also, drive them away into the remaining wildland. Be that as it may, as the Canada's wildland vanishes, there will be less places for the untamed life to go. Indeed, even territories that are left flawless and not upset by human intercession, may infact be risky for untamed life in light of contamination. Oil spills dirty the seas and harm or slaughter water well evolved creatures and fowls. When ranchers shower their harvests with pesticides to shield bugs from eating their crops, numerous creatures are hurt also. Businesses convey synthetic substances into the air, water, and land, with no worry about what it might be doing to nature. Landfills release poisonous synthetic compounds into neighboring lakes and streams, additionally influencing winged creatures and fish. The trash that is dumped straight into the sea harms natural life harshly. Additionally, creatures may botch plastics and styrofoam for food or become choked by plastic six-pack holders. Not all creatures situations are harmed unintentionally. Some farmer, for instance, have put out toxin for coyotes and wolves in light of the fact that these creatures at times kill there steers or sheep. Individuals and businesses must be progressively mindful of what they are doing to the earth and how they influence the untamed life when all is said in done. As of not long ago, a great many people accepted that the earth and everything on it had a place with people and that we could do whatever we wa nted with any of the animals that common our planet. Human exercises have driven numerous species to the skirt of termination, yet there have been some reassuring instances of how society can spare jeopardized creatures. One of these is the American buffalo, or wild ox. The bison used to be the image of the American wild. These colossal creatures meandered the fields, eating in colossal groups. There were 30 million wild ox in the West in the 1860's. Yet, by 1883, trackers had murdered all be that as it may, 1,00 of them (pg 14, Silverstein). Luckily, a few people had caught some wild ox to bring up in bondage. By 1890, 600 of the 700 remaining wild ox were in private hands. Developing quantities of individuals became worried that with scarcely any wild ox left they could before long become terminated. There are numerous ways that individuals, working through government and other associations, can help spare our natural life. One is to pass laws

How individual and team activities contribute to meeting organisation Essay

How individual and group exercises add to meeting association targets and clients needs - Essay Example How individual and group exercises add to meeting association targets and customers’ needs? Destinations are principally the accomplishments or objectives that are focused by an association. An association spread out targets that takes a gander at the enthusiasm of different partners, for example, the client, investors and so on. The destinations can be either essential/key or optional/strategic. Essential destinations are target set up in the long haul while auxiliary goals are fundamentally present moment. Long haul destinations possibly function admirably when an association is in a stable money related execution. The destinations ought to be explicit, quantifiable, testing, feasible, reasonable, time-bound and justifiable. The Morrison general store appreciates different advantages that join economies of scale. Because of its huge size, the organization figures out how to draw in the best chiefs accessible in the activity advertise. This is because of their capacity to offer great pay rates and business related recompenses. This means their exponential development becau se of the infusion of top quality administrative abilities. Furthermore, the organizations have a huge capital base. This makes it simple for them to build up new retail outlets to support their pace of stock turn over. Thusly this means increment in income base which guarantees that they stay huge and serious. Thirdly, the enormous organizations have settled market systems. This gives a prepared market to their items and subsequently producing high incomes. The high income acknowledged assumes a significant job in the upkeep of their size and further development. In conclusion, they can start vertical incorporation through the procedure of dominate. This is because of the reality being huge organizations; it gets simpler for the dealings since each organization has an enormous haggling power. This assists with making an upper hand over other huge players in the market (Carter, Kornberger and Schweizer 2011). A genuine model is the take over of Safeway back in the year 2004 a move that guaranteed it moved to different districts from its conventional area (North of England). Therefore for Wm Morison chain of grocery stores to accomplish authoritative goals just as fulfill the requirements of clients, key arranging is fundamental since it will set up the association for unforeseen changes reg ularly alluded to as emergency the board. Vital arranging typically covers a time of three to five years while laying accentuation available elements. The hierarchical advantages that can be gotten from vital arranging are; Preparation for future open doors Better business condition mindfulness Definition of association strategic a feeling of progression and bearing Facilitate worker responsibility Background data According to Morrisons-corporate.com, Wm Morrison Supermarkets is the fourth biggest among the chains of

Early Childhood Ed 415 Assignments Essay Example | Topics and Well Written Essays - 5000 words

Youth Ed 415 Assignments - Essay Example understudies in continuing on to comprehend complex content; [e]ngag[ing] all understudies in thorough true to life perusing; [and] [e]ngag[ing] all understudies to ‘sleuth read’â€to rehash and return to [the] content for answers† (â€Å"Creating Common Core Comprehension Connections,† 2014, pgh. 3). 1. Where does your educational plan originate from? Frog Street educational plan is additionally called Innovative Curriculum. It centers around tending to the requirement for youthful students to move and interface with their condition. 3. How would you adjust your educational plan to all learning styles? The educational program is adaptable for students who are visual, sound-related, and sensation. There are a lot of chances for kids to see, hear, and investigate their physical space. 4. What is your social game plan? On the off chance that, after a few endeavors at uncontrollable behaviorâ€such as gnawing, which is regular at the two-year-old levelâ€a Behavior Intervention Plan (BIP) will be executed, where a record is made of the time, date, and conditions encompassing the negative conduct. With redirection and pulling together, it is trusted that the conduct can be amended. 6. Do your understudies and guardians realize how to get around grounds? Understudies should be guided by instructors in light of the fact that the school can be mistaking for two’s to explore. Guardians are exceptionally acquainted with the arrangement of the school, be that as it may. 7. Do you sense that your educational program is age and individualized suitable? The educational program is age fitting and adjusted to suit childrens’ singular needs. Every day sheets are accommodated guardians depicting what their child(ren) has/have done for the duration of the day, recording what they ate at suppers and when they utilized the potty or were changed. 8. What evaluations do you use? Is your appraisal fitting for all understudies? Appraisals are done two times every year, once in November and once in May, since this is an all year childcare. The evaluation is proper for all understudies in six areas of the 2-year-old class (A/B, C/D, and E/F).

Investigation Of The Financial Performance Of Maybank - Free Essay Example

CHAPTER 1 INTRODUCTION Production or gain from a financial institution is depending on some issues whether the external control or the internal control. External control refer to the environment in our country like economy growth and inflation that effect the purchasing power of customer as the price of goods increases, customer demand will increase too. The Malaysian economy actually moves together with strong financial system. Strong financial system of a country will contribute to economic growth. Economic growth of a country like Malaysia is measured in terms of real GDP. According to Travel Document Systems ( 1996) ,since independent on 1957 until 2005, Malaysian economy had grew by 6.5% per year automatically it become the best country in Asia at that time. Banks nowadays struggled to maintain a good performance in order to fulfill its objectives of satisfying their customers, employees, depositors and government according to Askari Commercial Bank ( 2006 ). The evolution of financial system in Malaysia has been significant. 7.2 per cent economic growth registered by the country last year was the highest achievement over 10 years and was driven by the two stimulus packages as well as the management of countrys financial and banking system by Bank Negara said the Prime Minister Datuk Seri Najib Tun Razak (2011) . 1.1 BACKGROUND OF STUDY Profit is the major focus of why everybody struggles to make sure their business going well as profit is the important sources of funds. This paper will measure financial performance of Maybank Bhd and determinant of data by identifying the profitability performance of Maybank Bhd. It is important to understand the profitability of commercial bank after considering certain factors that may contribute to the profitability. The research is based on the performance of Maybank from 2001 to 2010. 1.2 PROBLEM STATEMENT A financial institution is a profit-seeking organization owned by shareholders who expect to gain return with the risk associated that they have to face. There are many factors that contribute to bank profitability. According to Bankers Journal Malaysia, for Malaysian Banks, more than 80% of their total income is attributed to interest income. Previous studies have also found that interest income and non-interest income have a positive effect on bank profitability. However besides those banking characteristics of internal variables, there are some external variable that may affect the banks profitability performance that cannot be overemphasized like inflation and GDP. Earlier studies by Al-Hajji, Mohsen (2003) have found positive relationship between the GDP and bank profitability. When GDP increases, profitability of the bank will increase too. Adverse result was found about relationship between inflation and bank profitability. This study will answer the question of how inter est income, non-interest income, GDP and inflation rate relate with bank profitability also how is well is the performance of Maybank Bhd during the period of study. RESEARCH QUESTION Dependent and independent variables are studied to find solution about the profitability performance of Maybank Berhad. Factors affecting performance of Maybank Berhad can be comprises into external and internal factors. The criteria that will be evaluated are interest income, non-interest income , interest expenses, Gross Domestic Product (GDP) and inflation rate. The intent of this study is to examine the effect of all this factors towards performance of Maybank Berhad. This research problem leads to questions concerning relationship between selected criteria. In this research, there are few question were asked as listed below : 1.3.1 To what extend inflation rate effect the performance of Maybank Berhad? What are the relationship between dependent variable and independent variables ? 1.3.3 What is the factor that most effect profitability ratio of Maybank Berhad? 1.4 OBJECTIVE OF STUDY The main objective of this study is to study the factors attributes to the profitability performance of Maybank Bhd. comprises of interest income, non-interest income ,Gross Domestic Product (GDP), and inflation rate. The study also will determine the profitability performance of bank for 10 years period. Apart from that, there are few supporting objectives to support the main purpose were listed below : To study the relationship between internal variables and bank profitability. To identify whether bank cost and bank revenues will contribute to profitability performance of Maybank Bhd. To determine which factors contribute the most to profitability of Maybank Bhd. To analyze the trend of Maybank profitability over 10years and identify Maybanks strength and weaknesses using certain profitability ratios. SIGNIFICANT OF THE STUDY Bank profits refer to the return on invested capital and it is important to company as well as the shareholder. Bank profits can be considered as benefit to depositors as it shows stronger, safer and efficient banking system in the increases in revenues and services improvements. Indirectly borrowers also will get the benefits since the bank lending rate depends of ability of banks capital accounts. This paper will focus on some categories as follows: Facilitate researcher to find out the major factors contributing to the profitability performance of commercial banks especially Maybank Bhd. To assist the researcher to be more alert on how to manage and overcome problems that could come together with independent variables and provide guides on how to improve profitability performance. Also provide information on banks profitability strength and weaknesses that could be use by the customers as an evaluation of banks performance. The researcher may also view the performance trend of Maybank Bhd. during this 10 years from 2001 to 2010. 1.6 SCOPE OF STUDY This research paper will focus on the financial performance of Maybank Berhad based on banks profitability. The factors that will be evaluate are divided into 2 which are external factors (Gross Domestic Product, and inflation) and internal factors ( interest income, non-interest income ). 1.7 LIMITATION OF STUDY The limitations of this study is the data only for 10years starting 2001 to 2010. Furthermore the data come from secondary data and sometimes may be adequate or accurate. Besides most of the data were gathered from journals, BNM à ¢Ã¢â€š ¬Ã¢â‚¬Å" Maybank annual reports , and articles. 1.8 DEFINITION OF TERMS 1.8.1 Profit According to Wikipedia, profit  can be considered as the difference between the purchase  price  and the  costs  of bringing to market whatever it is that is accounted as an enterprise or in a simple word it means money gained in business. 1.8.2 Interest Income Companies sometimes keep their cash in short-term deposit investments such as certificates or deposit with maturities up to twelve months, savings account, and money market funds. The cash placed in these accounts earn interest for the business, which is recorded on the income statement as interest income. Interest income will fluctuate each year with the amount of cash a company keeps on hand and the general level of interest rates as set by the Federal Reserve. (Source: Joshua Kennen à ¢Ã¢â€š ¬Ã¢â‚¬Å" Investing for beginners guide ) 1.8.3 Operating profit The profit earned from a firms normal core business operations. This value does not include any profit earned from the firms investments (such as earnings from firms  in which  the company has partial interest) and the effects of interest and taxes. It is also  known as earnings before interest  and tax (EBIT). (Source:https://www.investopedia.com/terms/o/operating_profit.asp) 1.8.3 Profitability Analysis Analysis that assigns revenues and costs to major customers or groups of customers rather than to organizational units, products, or other objects. The results may direct organizational resources toward more profitable uses. It is an application of segmented reporting in which a customer group is treated as a segment. It is especially helpful when combined with an activity-based costing approach that determines which activities are performed for each group and assigns costs based on appropriate drivers. (Source : https://www.answers.com) 1.8.4 Inflation Inflation is An increase in the amount of currency in circulation, resulting in a relati vely sharp and sudden fall in its value and rise in prices: it may be caused by an increase in the volume of paper money issued or of gold mined, or a relative increase in expenditures as when the supply of goods fails to meet the demand. (Source : Websters New Universal Unabridged Dictionary) 1.8.5 Financial Ratios Ratios that measure a firms ability to meet its short-term financial obligations on time, such as the ratio of current assets to current liabilities. (Source : The Free Dictionary by Farlex ) 1.8.6 Gross Domestic Product Gross domestic product (GDP) refers to the market value of all goods and services produced within a country in a given period. It is often considered an indicator of a countrys standard of living. Gross domestic product is related to national accounts, a subject in macroeconomics. ( Source : https://erbwikipedia.org/wiki/Gross_domestic_product ). Interest Expense Interest expense is a non-operating or other expense for the cost of borro wed money or other credit. The amount of interest expense appearing on the income statement is the cost of the money that was used during the time interval shown in the heading of the income statement, not the amount of interest paid during that period of time. (Source : Accounting Couch) SUMMARY In this chapter, we have discussed about the influence of factors affecting profitability performance of Maybank Berhad and the question that need to be answered in this paper. This research examined the bank profitability which focused on both the returns on bank assets and equity, net interest rate margins and net operating margin. High performance comes from effort given by bank management to produce high profit while facing risk related. Firm need to generate income as much as possible as banking institution is a profit-orientation company. CHAPTER 2 LITERATURE REVIEW INTRODUCTION Bank performance depends on the profitability measurement of banks financial statement. It is recognized that the growth of the banking system is dependent on a strong and stable economic development. PREVIOUS STUDY This paper deals with performance of commercial bank, focuses on Maybank Berhad. Some of previous study that relate with this research are Masood et al. (2009) revealed that in case of calculating profitability in terms of ROE or ROA the most significant internal and external factors affecting Saudi banks are capital adequacy ratio, earning assets to deposits ratio, operational efficiency, growth rate in GDP, and banking sector development. He finds also that variables to do with credit risk, inflation rate and interbank offered rate are insignificant and have a low effect on all indicators of profitability. The results in the speech by Tan Sri Dato Ali Abu Hassan Bin Sulaiman, Governor of BNM, (23 September 1998), he stated that since the onset of the financial crisis, BNM had instituted a number of measures , amongst others included tighter loan classficication policy for non-performing loans and a limit on lending for the purchase of shares. Since then, the financial crisis adve rsely affected the real economy, resulting in real GDP contracting by 4.8% during the first half of 1998. Year 1998 was a difficult year for the banking system while 1year after that was the recovery year in the performance of banking system. (BNM 1999 Annual Report Press Conference). Haslem (1968) defined profitability as the capacity to gain or profit, or to return a profit or income. Profit is the measured for productive capacity of a company. According to Orl and Yolalan(1990), profitability performance evaluation of a banks should be linked to decision model so as to associate the result obtained with the decision. Meanwhile, according to Bashir and Hassan , (2003) on their study on the factors influencing the profitability of Islamic banks in eight Middle Eastern countries for the period 1993à ¢Ã¢â€š ¬Ã¢â‚¬Å"1998, they find that the higher leverage and large loans-to-asset ratios lead to higher profitability. This study also indicates a positive relationship between macroe conomic variables, stock market development and profitability of banks. Ben Ben Naceur and Goaied (2006) they find that macroeconomic indicators like inflation, GDP, and market concentration ratio have no impact on banks interest margin and profitability. However, financial structure variables (stock market capitalization divided by total assets or GDP) do have a positive effect on the return on assets. Staikouras and Wood (2003) said that macroeconomic indicators (variability of interest rate, growth of GDP) had a negative impact on profitability. Chance and Lane [1980], and Sweeney and Warga [1986] find little evidence that supports the interest rate sensitivity of bank or financial institutions stock returns. On the other hand, studies such as Lynge and Zumwalt [1980], Booth and Officer [19851, Scott and Peterson [1986], and more recently Chaudry and Reichert [1999] suggest that the stock returns of financial institutions are highly sensitive to changes in interest rates.   Different result from Kosmidou and Pasiouras (2007) which they examine how a banks specific characteristics and the overall banking environment affect the profitability of commercial domestic and foreign banks operating in the 15 EU countries and they found that the main determinants of profitability measured by ROAA, macroeconomic conditions (inflation, growth of GDP) and financial market structure (stock market capitalization to total assets or to GDP, total assets to GDP) are statistically significant and related to both domestic and foreign banks profitability. Apart from that, Bourke (1989), Heggested (1977) using the consumer price index (CPI) as a proxy for inflation both of them made a research on relationship between profit and inflation and the result, both studies found that inflation had a significant relationship with profit. Earlier study from Revell (1980). believed that inflation could be a factor in the causation of variations in banks profitability. For stud ied on total expenses, items that fall within the control of bank management can be broadly divided into 3 categories: staff expenses, provision for loan losses, and other general expenses. Expenses, such as payment for income tax, are considered statutory expenses and hence beyond the control of management. Devinaga Rasiah (2010) . THEORETICAL FRAMEWORK In this study, 4 factors were chosen to be evaluated. They are return of unit trust fund, risk level of unit trust, diversification level and last but not least is risk-adjusted level. Below is the relationship between dependent variable and independent variables. Title : Investigation of The Financial Performance of Maybank Berhad Bank interest income Bank Non-Interest Income GDP Inflation rate Bank Profitability Interest Expense DEPENDENT VARIABLE INDEPENDENT VARIABLES CHAPTER 3 METHODOLOGY AND DATA 3.0 INTRODUCTION This study will analyze the relationship between dependent variable (profitability of Maybank Bhd) and independent variables (interest income, non-interest income, inflation rate and Gross Domestic Product (GDP) ).This study will covered 10 years data from 2001 until 2010 and will be done using Statistical Package For Social Science (SPSS). Furthermore, hypothesis will be tested whether it can be accepted or rejected. This will provide more understanding view among variables. The advantage of using profitability ratios is that they are inflation invariant that is they are not affected by changes in price levels. This is useful in a time series analysis such as this, where the real value of profits may be distorted by the time varying inflation rates as stated by Devinaga Rasiah (2010). 3.1 DATA COLLECTION Data was collected using annual reports of Maybank Bhd. The data collection was compiled from the financial statement also the balance sheets from Maybanks annual reports for 10 years.. All the data will be evaluate accordingly to see the relationship between the dependent and independent variables also to test the hypothesis. Besides some of the data comes from Internet website like video on news and some articles which contain information about Maybank Bhd. 3.2 SAMPLING FRAME 10 years data was chosen as to see the latest profitability performance of Maybank Bhd. 10 years data is enough to show the flow of performance of bank to see whether it has consistent performance or not and factors which relate the most to banks performance can be determine. 3.3 SOURCES OF DATA The data on Maybank Berhad financial statements and balance sheets were collected using secondary data which come from: (BNM) Bank Negara Malaysia Annual Reports (2001 until 2010). Bursa Malaysia Internet Website. Library books, articles and magazines. 3.4 VARIABLES AND MEASUREMENT The variables used in this study can be categorized into two main types which are, the dependent and the independent variables. 3.4.1 Dependent Variables The dependent variable for this study is the profitability performance of Maybank Bhd. 3.4.2 Independent Variables There are 4 independent variables in this study which are interest income, non-interest income, inflation rate and Gross Domestic Product(GDP). RESEARCH DESIGN Research design involves a series of rational decision making choices. Various issues regarding the topic will be describe here including purpose of study, types of investigation to be make, time horizon and so on. 3.5.1 Purpose of the Study The purpose of this study is to determine the profitability performance of Maybank Bhd from 2001 to 2010. Besides, this study attempt to analyze the factors relates with the performance of Maybank Bhd. and what are the factor that has the highest impact on Maybank Bhd performance. 3.5.2 Types of Investigation This study involved the multiple regression study on the data from range of 2001 until 2010. This model was chosen because this study has more than 1 independent variable.. 3.5.3 Unit of Analysis Unit analysis for this study are interest income, non-interest income, inflation rate and GDP. 3.5.4 Time Horizon This study will use range data from 2001 until 2010 of Maybank Bhd. 3.7 DATA ANALYSIS AND TREATMENT This study use SPSS, multiple regression study as the statistical tool as to measure how all these variables will influence profitability performance of Maybank Bhd. The multiple regression study will be used to analyze the relationship between dependent variable, which is the profitability of Maybank Bhd and independent variables which includes interest income, inflation rate, GDP and non-interest income. Multiple Linear Regression Model: General Functions: P = f( Inflation rate, interest income, Non-interest income , GDP, e ) Specific Form of Equation: P = a + b1X1 + b2X2 + b3 X3 + b4GDP + b5INF + Where; P = profitability a = Constant b1, b2, b3, b4 = Coefficient Beta value X1 = interest income X2 = non- interest income GDP = Gross Domestic Product INF = Inflation = Error 3.8 HYPOTHESIS STATEMENT There are 5 hypotheses in this study which are: Hypothesis 1 H0: There is no significant relationship between inflation rate and bank profitability. Hypothesis 2 H0: There is no significant relationship between GDP and bank profitability. Hypothesis 3 H0: There is no significant relationship between Interest Income and bank profitability. Hypothesis 4 H0: There is significant relationship between Non-Interest Income and bank profitability. SUMMARY In this chapter, we have discussed about where the data comes from and how the data will be measures to evaluate the significances between dependent variable and the independent variables. The study is designed to examine 5main areas which are interest expense, interest income, non-interest income, inflation rate, and Gross Domestic Product (GDP). 10 years data from varieties of secondary sources like Bank Negara Malaysia and internet sources will be evaluated to explain the relationship between profitability performance and factors influence it. .

The Brown Vs. Board Of Education Essay - 1195 Words

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Charlotte N.C, in order to fulfill the needs of integrating their schools started to provide busing and mix in all black and all white schools. This made Charlotte known around the United States as an example city for all to follow. Fast forward some years and we later have an argument on whether or not busing students to different school was really actually constitutional. The response was that it was not, and the busing system ended. Now in most recent years, the recession has played a key role into how schools are changing. Areas of Charlotte are growing and developingShow MoreRelatedBrown Vs Board Of Education945 Words   |  4 Pagesbring on change. Brown vs Board of education is one case that still has great significance in history. Not only did it have a huge effect on segregation, but America as well would not be the same. My surroundings would totally change if this case had not been established. 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Interpreting Accounting Information Decision Making

Question: Discuss about the Interpreting Accounting Information for Decision Making. Answer: Introduction Calculation of cost of goods or services is very necessary to be computed for the organization providing manufacturing as well as services. For the ascertainment of the profit, it is very necessary to know the selling price of any product or service. As per "AASB 102", inventory cost should have purchased cost of material, conversion cost and another cost about inventories. Therefore it is mandatory for recognizing the expense and allocation in exact cost unit for the determining cost of purchase and another cost. Product costing is referred as the method for calculating the cost of product and service through the allocation of all expense related to business equally in the total production cost. So, it helps to know the exact method for calculating the cost of products. Purpose of Product Costing System The purpose of the Product costing can be known in two ways, first will be the primary goal and secondary goal. The primary goal of the Product costing can be referred to as one of the common reason for the inclusion of Product Costing of business. The primary goal of Product costing is given below: Computation of cost and selling price Product costing on a product or service in a firm is very much necessary. Management will not be able to compute the exact selling price of the product unless and until there is the exact computation of production cost is done because it will take the company in the loss (Collier,2015). Expenses to be allocated Product costing method uses the proper allocation of the expenses under the exact overhead. So it is very necessary to include only that cost only which is used for manufacturing purpose. As per AASB, the production cost is to be calculated only on the expense related to manufacturing of the goods (Demski,2013). Ascertaining Selling Price and Profits It is already said above that selling price plays a vital role in computing production cost of the product. Selling price is mainly determined by the price of competitor and market. Therefore production cost plays a vital component for assessing the profit of the company. According to the method of account cost of production is used for calculating gross profit only after excluding the cost from the revenue. Gross profit is further used for computing net profit which stands as criteria for the managers of the business (Drury,2013). A secondary goal of the production cost is mainly concentrating on the decision making the process of management. The secondary goal of Product costing are given below: Control Production is always considered as the major cost of the business, so this cost is always tried by the management to control it. Production costing will also help the management for effective controlling of the cost of the product. It gives detailing of all the expenses used in the production process, which helps the management for getting the control over the business easily (Hart et al., 2012). Budget Each and every firm of the company prepare budget on a regular interval of time, which helps them in a proceeding in a planned way. Production cost can be a useful element for the preparation of the budget. So, management can gather related production cost and do forecasting in the budgets (Horngren et., 2013). Efficiency The business can effectively make use of the production cost for increasing the efficiency of the different level of production. Production costing assigns different expense of production under different overhead and department, based on nature and expense. This way the efficiency level can be achieved on the various levels of the department. As the data of the production costing is very necessary for controlling such system, on an indirect approach efficiency level of the different department will be increased (Kaplan Atkinson,2015). Decision Making Production costing will be providing many useful decisions related to management. The managers are using this method for assessing the expenses related to the different department. It is also used for doing division of the overhead head into fixed and variable. Moreover, it will also be used in computing contribution, Break even unit and margin of safety of the business. So, with the use of statistic, the product costing will help in decision making process by the management (Needles et al., 2013). Preparation of Schedule Cost of goods manufactured Schedule of Cost of goods manufactured is a statement which will show step by step calculation of total production cost. It is made for the ascertainment of the actual manufacturing cost of the product which is to be calculated for a particular time (Needles et al., 2013). The schedule will be having different production related cost for the calculation of the cost of goods manufactured. First of all, basic cost is determined by adding the amount direct material and direct labor to be consumed. That amount is known as Prime cost. Then that amount of the prime cost is added with the amount of factory overhead for calculating factory cost. Production is continuing method. So at the end of specific time, there are many materials left in the inventory which is not under the category of Finished goods, those goods will be coming under the category of work-in-progress. So after adding opening balances for work-in-progress and deducting the closing balances for work-in-progress, the final a mount is said to be the cost of goods manufactured (Maher et al., 2012). Cost of goods sold Schedule of cost of goods sold is computed for determining total expense has occurred for the units to be sold. It is seen that at the end of the certain period all the produced goods are not sold totally, the units which are not sold is called finished goods. The cost of goods sold will be calculated only after the adjustments of opening and closing balances of the finished goods, which will be again added back to the cost of goods manufactured (Needles Crosson,2013). Computation of T Accounts and Overhead Dr. i) Work-in-Progress A/c. Cr. Date Particulars Amount Date Particulars Amount 1st July To, Balance B/f 8000 By, Finished Goods A/c. 121500 To, Raw Materials A/c. 121000 129000 129000 Dr. ii) Accounts Payable A/c. Cr. Date Particulars Amount Date Particulars Amount 30-Apr To, Bank A/c. 117500 1st July By, Balance B/f 20000 By, Purchase of Raw Material A/c. 120000 30th June By, Balance C/f 22500 140000 140000 Dr. iii) Manufacturing Overhead A/c. Cr. Date Particulars Amount Date Particulars Amount 30th June To Bank A/c. 57100 By, Cost of Goods Sold A/c. 57100 57100 57100 Application of Overhead and Actual Overhead Over / Under Valuation of Overhead:- Direct Labor Hours Direct Labor Hours Total Overhead Cost Predetermined Overhead 850 63 53550 Actual Overhead 57100 Under Applied Overhead Rate -3550 Journal Entry The cost of Goods Sold A/c.Dr. $3550 To, Manufacturing Overhead A/c $3550 Discussion and Journal entries for over and under applied Overhead The company maintains a budget for getting forecasting of the business methods and controlling the level of production. It is seen that in many of the cases there is a lot of difference between the actual overhead expenses and budgeted amount (Ward,2012). The distinguishing in the actual and budgeted overhead are divided into two categories, i.e., under applied and over applied overhead. Under applied overhead is referred to when actual overhead is more than budgeted overhead. Whereas, over applied overhead is referred to when budgeted overhead is more than actual overhead. The reasons for those differences are given below: When actual output level is increased or decreased. When actual consumption unit of different cost related factor like, materials, electricity and labor are increasing or decreasing (Warren et al., 2013). When actual per unit cost which is one of the cost factors is increasing or decreasing. Due to the inefficiency of the manufacturing process, which is occurred because of the over consumption of the different component (Weygandt et al., 2015). When budgetary control is strong. When advanced technology is to be implemented (Parker,2012). Journal entries for removing the difference are given below: under applied overhead: The cost of Goods Sold A/c ..Dr. To, Manufacturing Overhead A/c For over applied overhead: Manufacturing Overhead A/c ..Dr. To, Cost of Goods Sold A/c Analysis of Standard Costing Standard costing is one of the famous costing methods for implementing exact budget controls on the process of control (Wagenhofer,2016). In this process, expected standard rates and consumption unit are calculated by considering the openeing balance of the direct material, labor and manufacturing overhead. The component of the cost element is incurred on the budgeted balances and the actual expense. Seafarer Kayaks manager and owner will be having some advantage by applying the strategy of Standard Costing System of the production method:- During the initial stage of operation, there has strong control of the budget. During the financial period, recognization of risk at the end of the financial period will be done (Strumickas Valanciene,2015). On the stage of entry, the recording will be done on the reconciliation of actual expense with that of budgeted expense. Conclusion From the above discussion and analysis, the concept of Production Costing and Standard Costing are clear from each and every aspect of information. The journal entry provided also gives a clear information of the concept related to over and under applied overheads. Applicability of AASB 102 has been properly done and taken into consideration. A proper analysis of the case study of Seafarer Kayaks has been properly done on the with relevant knowledge and research. According to the research done it has been analyzed that Seafarer Kayaks should implement the exact costing method, for getting benefits in the firm. References Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Demski, J., 2013.Managerial uses of accounting information. Springer Science Business Media Drury, C.M., 2013.Management and cost accounting. Springe. Hart, J., Wilson, C. Fergus, C., 2012.Management Accounting: Principles Applications. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed Kaplan, R.S. Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Maher, M.W., Stickney, C.P. Weil, R.L., 2012.Managerial accounting: An introduction to concepts, methods and uses. Cengage Learning Needles, B.E. Crosson, S.V., 2013.Managerial accounting. Nelson Education. Needles, B.E., Powers, M. Crosson, S.V., 2013.Financial and managerial accounting. Nelson Education. Needles, B.E., Powers, M. Crosson, S.V., 2013.Principles of accounting. Cengage Learning Parker, L. D. (2012). Qualitative management accounting research: Assessing deliverables and relevance.Critical Perspectives on Accounting,23(1), 54-70. Strumickas, M., Valanciene, L. (2015). Research of management accounting changes in Lithuanian business organizations.Engineering Economics,63(4). Wagenhofer, A. (2016). Exploiting regulatory changes for research in management accounting.Management Accounting Research,31, 112-117. Ward, K., 2012.Strategic management accounting. Routledge. Warren, C.S., Reeve, J.M. Duchac, J., 2013.Financial managerial accounting. Cengage Learning Weygandt, J.J., Kimmel, P.D. Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.

Cracking India Essay Topics - Find Out What You Can Write About

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