Advantages and Disadvantages of Activity Based Management on the Exama Essay

Advantages and Disadvantages of Activity Based Management on the Example of Profitability of Galvanized Pallet Nails - Essay Example The cost was $420000 and cost driver volume of $110000. The cost per driver was (420000/110000) = 3.82. The units consumed 2817 hence the total cost apportioned was (3.82*2817) = 10755.82. Depreciation galvanizer was a cost pool with ton galvanized as the cost driver. The cost pool was $623000, the cost driver volume 45000. The cost per driver volume (623000/45000) = 13.84. The units consumed were 2817. Cost apportioned (13.84*2817) = 38999.8 Depreciation of heading and threading cost pool had the cost of $57500 with a cost driver volume of 2817. The cost per volume was ($57500/2817) = 20.41. The number of units consumed is 2817. The total cost apportioned (20.41*2817) = 57500. The material handling had a number of moves as the cost driver. The cost incurred was $350000 and cost volume of 4500. The cost per driver volume (350000/4500) = 77.78. The units consumed was 21 leading to the total cost amounting to (77.78*21) = 1633.33. Dies retooling was cost pool that had tool shops hours cost driver. The cost incurred was $382000 with cost volume of 3300. The cost per volume (382000/3300) = 115.76. The numbers of units consumed were 13. The total cost apportioned was (115.76*13) = 1504.85. Wire drawing changeovers had a number of changeovers cost drivers. The cost was $272000 with 700 cost driver volume. The cost per driver volume was ($272000/700) = 388.57. The units consumed were 2 leading to a total cost apportioned to be (388.57*2) = 777.14. A quality inspection had the number of inspections as the cost driver. The cost of inspection incurred was $420000 with a cost driver volume of 1000. The cost per driver was computed as (420000/1000) = 420. The units consumed were 4 hence the total cost apportioned was (420*4) = 1680. Order processing had the number of orders as the cost driver. The cost incurred was $143000 with cost volume of 3000. The cost per driver was (143000/3000) = 47.67.  

Analysis of Hiibel Vs. Nevada Case Term Paper Example | Topics and Well Written Essays - 1000 words

Analysis of Hiibel Vs. Nevada Case - Term Paper Example In Hiibel vs. Nevada, the court held that the stop and identify laws of Nevada does not violate the Fourth and Fifth Amendment of the constitution, which protects a person against detention or when a person faces the threat of being apprehended (Hibbel v. Nevada†¦). Thus the majority of the court supported the fact that stopping a person and asking for identity did not violate the Fourth and Fifth Amendment when circumstances showed that there is a probable cause to believe that the accused may have committed a crime and the accused was not in danger of being apprehended by disclosing his identity. The dissent showed that some judges opined otherwise. In Terry vs. Ohio, the court held that police officers can stop and search a person even when there is no probable cause and there is reasonable suspicion. In such case, the search won’t violate the Fourth Amendment. Whereas, in Brown vs. Texas it was held that Texas’s stop and identify law was unconstitutional as it violated the Fourth Amendment. Though, Brown vs. Texas seems to be going against the decision of the previous two cases but it is actually not so. The Texas law declared every person a criminal who does not identify himself. It does not exclude the person against whom there is no reasonable suspicion or probable cause, and this makes it unconstitutional. On the other hand, Hiibel vs. Nevada and Terry vs. Ohio had probable cause and reasonable cause respectively. Thus, the law derived through the dissent is, when there is probable cause and reasonable cause the application of stop and identify laws by the officer will be absolutely legal and when it not the re it will be illegal. The dissent also makes it clear that on the same condition the stop and identify laws of the state will be valid or invalid.