Saturday, June 20, 2020
Apple Inc. as a Multinational Company Research Assignment (Essay Sample) Content: Apple Inc.Student NameInstitutionDateApple Inc.Apple Inc. is a multinational company that specializes in both hardware and software products. From preliminary research of their website, it major area of specialization is on consumer electronics such as smartphones, smart watches, tablets, and laptops. Their line of products includes the app store, Mac, iPhone, Apple Watch, iPad, iPod, and iTunes (Army, 2013). With time, the company has transformed itself from just a pc maker to a fully-fledged consumer electronics company.From their website, my initial expression is that of a company committed to creativity, innovation, and high quality products. For example, every product has a descriptive analysis of functionality of its component. For instance, the iPhone is shown to have a camera taking ultra-high definition photos. Moreover, the company seems to endeavor to give its customers a prestigious feeling while using their products. For instance, its Mac line of personal computers is thin with high definition screens. Such features goal is to boost the users ego hence a feeling of importance while using apple products. Lastly, from its store, the impression is of a company paying much regard to marketing (Rosa, 2011). Each of the products is listed with full description and with a video expounding on the functionality of the product. There is also use of very high quality images of the products that serves to reinforce the high quality of the product on sale. This leaves the visitor with a thrill of owning the product.Apples vision is that man is the creator of change in the world. For this reason, he should be above systems and structures and not subordinate to them (Army, 2013). True to their vision, all its products exhibit it. The company strives to make its customers the controller of what they bought. This is by making their devices easy to use and providing software as IOS that enables their customers interact smoothly with their devices. Ap ple mission statement prides on its trendy technological products that are easy to use and run on efficient software systems. It also includes the descriptions of its products and services, their present and past technologies. The statement places apple as leading innovator in the consumer electronics industry. It also brands the company as revolutionary in its products making it famous around the world(Army, 2013). The mission also shows that the company sets the standards for other players in the industry hence making them Apple more competitive in the market. Lastly, according to Apple leading designer is to try to make great products. If they are successful in making their product great, people will fall in love with them and the company will make money.With regard to globalization, Apple has set up industry in countries like china in order to increase its products presence in Middle East, Europe and china. To counter competition, Apple banks in making high quality products and introducing surprising new features in each of their products. For instance, iPhone 6 introduced new features such as speed and temperature sensors, high definition display, and ultra-high definition camera despite having low megapixels. This retains apple as the leader in electronics industry(Rabia, 2013). To ensure the company sustainability, the company has several procedures. First, all its suppliers have to accept the companys supplier code of conduct. Secondly, the company conducts onsite audits to ensure no code of conduct violation. Moreover, apple ensures adherent to environmental requirements in the production of their products (Rosa, 2011). Lastly, the company has a strategy meant to phase out harmful materials from its production line.External environment helps determine present situation of apple Inc. by finding out possible effect of political, economic, social, and technological factors on Apple. Bad political relations between US and other countries for example Russi a, has negative impact on apple revenue from oversees. Secondly, fluctuation of the dollar in the international market and global economic crisis of 2008 led to people spending less on Apple products. Social factors such as rapid growth of music industry leading to increased market for apple in the cyber space through the iTunes. Moreover, globalization has made apple to mark its products in the international market due to their quality and design.From the companys 2014 annual report, the companys sales rose by 7 percent due to increase in sales for the iPhone, Mac, iTunes, and software(Rabia, 2013). The iPhone was the major drive for the company sales with net sales of over one hundred and sixty nine billion dollars. Apples profit margin for the year 2014 stood at 24.6%. This was a rise by 4.06% from the previous fiscal year. This was due to the increased market share of the iPhone mainly in the Chinese market where it rose by about seventy percent.Apples CSR are succinctly portray ed in the company values (Rosa, 2011). First, the company holds the value of empathy to its customers. Secondly, the company appreciates the value of positive...
Tuesday, May 26, 2020
Topic For Essay Writing About Patriots - Important Ways to Think About ThemYou can't talk about topics for essay writing about patriots without including the Canadian government. The National War Memorial in Ottawa is a remarkable piece of work from an architect that is Canadian, and the memorial is one of the main places where Canadians honor those who fought for their country. The monument is truly a beautiful feature of the city, especially at night, when the light is much softer and softens the grandeur of the views.There are numerous official themes that play into our national consciousness. For example, we will remember the experience of the War of 1812 and the Mexican War as American wars, but we won't forget the experiences of the American Indians. These national memories are things that still affect us today. As you go through the process of writing the essays for your National History projects, you may find it helpful to think about topics for essay writing about patriots.T hink about the different types of patriots that are represented in the Memorial. What are their names? Where are they commemorated?You can use different forms of commemoration for all of them. For example, you may choose to commemorate an individual in terms of a funeral, or you may commemorate the events through the different means of memorialization. As you think about these aspects of the memorial, you can also think about what questions you may want to ask about the subjects that you want to include in your essay.In order to learn about topics for essay writing about patriots, you should know how national events are documented. The Internet has made it easier for the public to read and understand historical documents that have been taken from the archives of the government. As you research these documents online, you will be able to see the different events as they are reconstructed through time. Once you can create agood idea of the types of themes for essay writing about patri ots, you can move on to thinking about specific types of things you will be writing about.You can look at each topic for essay writing about patriots and pick the one that appeals to you best. Whether you decide to commemorate a group of people or an individual, as you think about the various forms of commemoration, you will realize that there are very different methods of commemorating different types of events.In addition to the methods that the government uses to commemorate these events, you will also find many different ways of telling stories through stories. This is an important aspect of writing topics for essay writing about patriots that should not be overlooked. Stories about the past are always fascinating, and if you are able to write informative and memorable essays, you will discover that your students will love learning about topics for essay writing about patriots.
Monday, May 18, 2020
In her essay, Helene Cixous discusses the gender-based structure that women have been imposed. According to her findings in order to destabilize the masculine structure people need to question the connection between the writing and the sexuality in order to bring women from the nonexistence they have been. In the movies Frida and Like Water for Chocolate the two main characters Frida from Frida and Tita from Like Water for Chocolate are able to break free from the complex web of cultural determinations in order to challenge the predefined ideological system in which they were force to live. Both of these films took place in the back stage of the Mexican Revolution. During 1900s women role was a submissive one and not a very visible one.Ã¢â¬ ¦show more contentÃ¢â¬ ¦Diego cheated on her countless times however society would expect as a women to remain in the margin. To the surprise of the society Kahlo also ended up cheating on him. Frida defeated society by defying all expectations of women role in society. She was able to go around about all the labeling give to women. It is clearly noticeable that she did not believe that there was dissimilarity between both sexes, but that they were equal. In the movie Like Water for Chocolate the character of the story plays a different role then frida. Tita the main character of the story was more submissive then frida. In this movie the sense of cultural determination is shown through the fact that she was not allow to get married to Pedro because as tradition dictated her role as the younger daughter was to serve her mother until death. Through Tita one is able to see the relationship between women and the society she and most women live in. Tita obeyed her mother without question, because it is whatÃ¢â¬â¢s expected of her to do as her family said. It was a model presented by society for children to under no condition disregard their parents. Yet at the end of the story Tita managed to be with the love of her life. Other notorious females figure that certainly agree with Cirxous belief is GetrudisÃ¢â¬â¢s character. I was able to perceive from this movie how Getrudis is a female revolutionary. According to society to hold such important role one must beShow MoreRelatedArt as an Embodied Imagination22095 Words Ã |Ã 89 PagesConcordia University. The authors thank V. Misic, V. Baslyk, and D. Gupta, who contributed in various ways to the preparation of this manuscript. Without their help the authors could not have accomplished what they set out to do. The authors would also like to thank the editor, the associate editor, and the three JCR reviewers for their scintillating thoughts, constructive comments, and useful suggestions. Finally, the authors thank V. Baba, who is the source of inspiration for this article. For orchestratingRead MoreArt as an Embodied Imagination22095 Words Ã |Ã 89 PagesConcordia University. The authors thank V. Misic, V. Baslyk, and D. Gupta, who contributed in vari ous ways to the preparation of this manuscript. Without their help the authors could not have accomplished what they set out to do. The authors would also like to thank the editor, the associate editor, and the three JCR reviewers for their scintillating thoughts, constructive comments, and useful suggestions. Finally, the authors thank V. Baba, who is the source of inspiration for this article. For orchestrating
Saturday, May 16, 2020
The redback spider (Latrodectus hasseltii) is a highly venomous spider that is originally from Australia, although it has colonized other regions. Redback spiders are closely related to black widows and females of both species have red hourglass markings on their abdomens. The redback spider also has a red stripe on its back. Redback spider bites may be painful, but are usually not a medical emergency and very rarely fatal. Fast Facts: Redback Spider Scientific Name: Latrodectus hasseltiiCommon Names: Redback spider, Australian black widow, red-striped spiderBasic Animal Group: InvertebrateSize: 0.4 inches (female); 0.12-0.16 inches (male)Lifespan: 2-3 years (female); 6-7 months (male)Diet: CarnivoreHabitat: Australia, New Zealand, Southeast AsiaPopulation: AbundantConservation Status: Not Evaluated Description The female redback spider is easy to recognize. She has a spherical, shiny black (sometimes brown) body with a red hourglass on her underside and a red stripe on her back. Females measure 1 centimeter or 0.4 inches in size. Sometimes all-black females occur. The male is much smaller than the female (3-4 millimeters or 0.12-0.16 inches). He is brown with white marks on his back and a pale hourglass on his underside. Spiderlings start out pale gray with darker spots. After a few molts, juvenile females darken and have the red stripe and hourglass, as well as white abdominal markings. The male redback spider is much smaller than the female and colored differently. Wocky /Ã Creative Commons Attribution-Share Alike 3.0 Habitat and Distribution Redback spiders are originally from Australia and are widespread throughout the country. International shipping has accidentally introduced the species to several other countries, including New Zealand, United Arab Emirates, Japan, New Guinea, the Philippines, India, and England. The spiders thrive in dry habitats, such as deserts, and areas with human habitation. They build their webs in dark, dry, sheltered areas including rocks, shrubs, mailboxes, under toilet seats, inside tires, around sheds, and in outhouses. Diet and Behavior Like other spiders, redbacks are carnivores. They prey upon other spiders (including members of their own species), small snakes and lizards, mice, and wood lice. Juveniles eat fruit flies, cockroach nymphs, and mealworm larvae. Males and juvenile females may feed on an adult females prey, but are just as likely to become her next meal. Redbacks build an irregular web with sticky vertical strands and funnel-shaped retreat. The spider spends most of its time in the funnel and emerges to spin or repair its web at night. When a creature becomes ensnared in the web, the spider advances from its retreat, squirts liquid silk onto the target to immobilize it, then repeatedly bites its victim. Redbacks wrap their prey in silk, but do not rotate it during wrapping. Once wrapped, the spider carries its prey back to its retreat and sucks out the liquefied innards. The entire process takes between 5 and 20 minutes. Reproduction and Offspring Males are attracted to pheromones on the females web. Once a male finds a receptive female, he exhibits sexual self-sacrifice, where he inserts his palps into the females spermathecae (sperm storage organs) and somersaults so his abdomen is over her mouth. The female consumes the male during mating. Not all males mate using this method. Some bite through the exoskeleton of immature females to deliver sperm, so when the female performs her final molt she already contains fertilized eggs. Females can store sperm up to two years and use it to fertilize multiple batches of eggs, but they will accept new mates three months after mating. A female forms four to ten egg sacs, each about 1 centimeter (0.39 inches) round and containing 40 to 500 eggs. A new egg sac can be made every one to three weeks. Spiderlings hatch after 8 days. They feed from the yolk and molt once before emerging at 11 days. Spiderlings live in the maternal web up to a week, feeding on their mothers prey and on each other. Then, they climb to a high point, produce a silk droplet, and are carried by the wind until their silk sticks to an object. The spiders build their webs and typically stay near the initial landing spot their entire lives. Males mature after instars (developmental molts) and 45-90 days, while females mature after seven or eight instars between 75 and 120 days. Males live six to seven months, while females live two to three years. Redback spiderlings are gray and resemble small house spiders. Bidgee /Ã Creative Commons Attribution-Share Alike 3.0 Conservation Status The redback spider has not been evaluated for a conservation status. The species is widespread across Australia. Redback spiders are preyed upon by many species, including the house spider, daddy-long-legs, and cellar spider. If these other spiders are present, redbacks tend to be absent. The use of pesticides to control redbacks is not recommended, as they kill other species and only temporarily control the spider population. Redback Spiders and Humans Redback spiders bite between 2,000 and 10,000 people in Australia annually. However, only one human death has been reported since an antivenom became available in 1956. Antivenom isnt actually more helpful than a standard analgesic for most human bites, but is effective for pet and livestock bites. While males bite, they dont cause significant symptoms. Juvenile and adult females can deliver either dry bites or venom. When venom is used, a syndrome called latrodectism occurs. Symptoms appear between an hour to 24 hours and include pain, swelling, and redness from the bite site. Sweating and goosebumps often occur. The bites rarely result in infection, seizure, respiratory failure, or pulmonary edema and never cause tissue necrosis. Redback spider bites are not considered a medical emergency for healthy adults. However, children, pregnant women, and elderly people may seek medical attention. Dogs resist redback venom, but cats, guinea pigs, camels, and horses are susceptible and benef it from the antivenom. Sources Brunet, Bert. Spiderwatch: A Guide to Australian Spiders. Reed, 1997. ISBN 0-7301-0486-9.Forster, L. M. The Stereotyped Behavior of Sexual Cannibalism in Latrodectus-Hasselti Thorell (Araneae, Theridiidae), the Australian Redback Spider. Australian Journal of Zoology. 40: 1, 1992. doi:10.1071/ZO9920001Sutherland, Struan K. and James Tibballs. Australian Animal Toxins (2nd ed.). South Melbourne, Victoria: Oxford University Press, 2001. ISBN 0-19-550643-X.Whyte, Robert and Greg Anderson. A Field Guide to Spiders of Australia. Clayton South, VIC, 2017. ISBN 9780643107076.
Wednesday, May 6, 2020
Strategic Plan Part 1: Conceptualizing a Business 1 Strategic Plan Part 1: Conceptualizing a Business BUS/475 - Integrated Business Topics Michael Portillo August 29, 2011 Strategic Plan Part 1: Conceptualizing a Business 2 GPS Marketing is a marketing company that specializes in getting qualified guaranteed prospects to see in front of independent insurance agents. GPS actually stands for Ã¢â¬Å"Guaranteed Prospects to SeeÃ¢â¬ . GPS Marketing guarantees every agent that comes aboard with our company that we will put them in front of at least 15 qualified prospects. GPS MarketingÃ¢â¬â¢s mission statement is Ã¢â¬Å" Our goal is to get independent insurance agents in front of qualified annuity prospects on a favorable basis which in returnÃ¢â¬ ¦show more contentÃ¢â¬ ¦As mentioned in the first paragraph, GPS Marketing guarantees at least 15 of these forms to the agent. The agent then has all of this information about the consumer to call them up and make an appointment to not only drop off this free Ã¢â¬Å"Guide to Social SecurityÃ¢â¬ booklet but to also talk with them about the information that they put on the form that they sent in. This will be a Strategic Plan Part 1: Conceptualizing a Business 3 great selling tool for the agent because they will be able to try and find ways to solve or help eliminate those consumers concerns with retirement saving plans. GPS will also give the agent the entire mailing list that they sent the mailer to so that the agent can continue to send other mailers or newsletters to those individuals. Secondly, GPS Marketing offers a customized website for their non-captive independent agents. This website will help the agent stay in contact with not only their existing clients but also those clients that they may not have sold anything to just yet. Having new technology such as a website will help agents keep in contact with their clients via email rather than just trying to keep in contact with their existing clients by phone and what some people call snail mail. GPS Marketing will actually do most of the work for the agent. ThisShow MoreRelatedStrategic Plan Part 1: Conceptualizing a Business Essay1245 Words Ã |Ã 5 PagesStrategic Plan Part 1: Con ceptualizing a Business Strategic Plan, Part 1: Conceptualizing a Business BUS 475 University of Phoenix March 18, 2013 Strategic plan part 1: Conceptualizing a business When conceptualizing a business it is important to make sure to create a high quality strategic plan. This plan will help to detail a companyÃ¢â¬â¢s vision, mission, values, goals, and direction that will be desired once the company has been started. When deciding to start a new companyRead MoreStrategic Plan Part 1: Conceptualizing a Business Essay1287 Words Ã |Ã 6 PagesStrategic Plan Part 1: Conceptualizing a Business Strategic Plan Part 1: Conceptualizing a Business Strategic planning is critical to the success of any business, especially new emerging ones. Ã¢â¬Å"Once a firm has committed itself to a particular strategy, its image and competitive advantages usually are tied to that StrategyÃ¢â¬ (Pearce amp; Robinson, 2009, P. 3). This strategic plan will map out the path for Bentley IT Services. The definition of the business and customers is evident in the missionRead MoreEssay about Strategic Plan, Part 1: Conceptualizing a Business724 Words Ã |Ã 3 PagesStrategic Plan, Part 1: Conceptualizing a Business Kizowanda Staples BUS/475 July 19, 2011 Janisse Green Brianna Daycare CenterÃ¢â¬â¢s vision is to become the daycare that understands and fits the customersÃ¢â¬â¢ and child care needs. Strategic Plan, Part 1: Conceptualizing a Business In this paper, it will explain the strategic plan for Brianna Daycare Center. It will also describe my mission statement and values. In my mission, my business; products or services, and customers willRead MoreStrategic Plan, Part Ii: Swott Analysis1131 Words Ã |Ã 5 PagesHeading: Strategic Plan, Part I: Conceptualizing a Business * * * * * * * * * * * * * * * * * * Strategic Plan, Part I: Conceptualizing a Business * * University of Phoenix * * Courtney Authement * * September 20, 2010 * * * * * * * * * * * * * * * * * * * * * * Strategic Plan, PartRead MoreStrategic Plan, Part I Conceptualizing a Business1105 Words Ã |Ã 5 PagesShannan Coleman April 12, 2012 Strategic Plan, Part I Conceptualizing a Business Matthew Nosbisch Strategic Plan, Part I Conceptualizing a Business When one decides that they are going to open a business, there are a few things that need to be considered. First a strategic management plan is needed to outline what, where, and how of the business. The outline will include the decision of each different department that will make up the business and the roles that each of these departments willRead MoreEssay Strategic Plan, Part I: Conceptualizing a Business1081 Words Ã |Ã 5 PagesStrategic Plan Part 1: Conceptualizing a Business Jojie Urrete BUS/475 September 12, 2011 Linda McKee Strategic Plan Part 1: Conceptualizing a Business A strategic business plan will help the organization define its mission and vision, giving the organization a sense of purpose and direction. In addition a strategic plan will help the organization asses its strengths and weaknesses, and develop short-term strategies that are compatible with long-term objectives. A strategic plan willRead MoreEssay on Strategic Plan, Part I: Conceptualizing a Business1621 Words Ã |Ã 7 PagesStrategic Plan, Part I: Conceptualizing a Business BUS/475 Strategic Plan, Part I: Conceptualizing a Business Bell-Mart mission and a mission statement must is clear and succinct enough to signify its purpose and existence to its employees and customers. Bell-Mart evaluates how it will address its customerÃ¢â¬â¢s needs and how to differentiate its products and services to enhance its competitive advantage. A vision and a vision statement convey the typeRead MoreConceptualizing a Business Essays1081 Words Ã |Ã 5 PagesÃ¯ » ¿ Strategic Plan Part I: Conceptualizing a Business Sweet Tooth is a bakery and party store located in Las Vegas, Nevada. What sets this bakery apart from other bakeries is the companyÃ¢â¬â¢s artistic flair for fun and elegant designs, whether on a cake or piece of chocolate. Sweet Tooth produces some of the most gorgeous and fun cakes, cupcakes, candy, and cookies within sin city at very affordable prices. Sweet Tooth has the reputation of possessing the best customer service and isRead MoreBusiness Models1449 Words Ã |Ã 6 PagesÃ¯ » ¿ Business Model and Strategic Plan Part I Bus/475 Integrated Business Topics Business Model and Strategic Plan Part I: Conceptualizing a New Product or Service Division of an Existing Business The success of an organization depends on the strategic plan. In the plan, it will define the mission, vision, ad value statements. The strategic plan is designed to assist the organization with its strengths, weaknesses, opportunities, and threatsRead MoreStrategic Plan, Part I1235 Words Ã |Ã 5 PagesStrategic Plan, Part 1 Diana Percell-Gumbs BUS/475 August 29, 2011 Ronald Beach Successfully introducing new products or services into the market is vital to the long-term growth of a company (Kotler and Keller, 2009). All Eyez on Me is a men clothing store that sells clothing for the hip hop nation. As a new business it is important to know what the business is all about and what it hopes to achieve in the next five years for it to become successful. The store offers a variety of
Ã¢â¬Å"The ShawlÃ¢â¬ is a very devastating story centered on the Holocaust. It is a story of determination, survival, and sacrifice. It is based on the experiences of Rosa, Stella the niece, and Magda; RosaÃ¢â¬â¢s daughter. Rosa lives to tell her story of the events surrounding her daughterÃ¢â¬â¢s death. What we have learned about the Holocaust, especially the violence makes the story realistic, tragic and compelling at the same time. The shawl becomes a symbol of survival, protection, and comfort for all three characters. There is violence depicted in this story in a few ways. The horror of the Holocaust is so painful to think about and this story reminds us and draws us in. Violence may be physical and can also be emotional due to the devastating events in our lives. The obvious violence is the experiences of the Holocaust. The violence of the Holocaust is something so horrific; we often try to forget it. The events such as starvation, disease, exhaustion, and executions are hard for us to imagine. We wonder how anyone can survive these conditions. The drive to survive is one of the strongest emotions we as human beings can experience. The physical and emotional trauma people endure can change their mental outlook. This can make it hard for them to move on and become a productive member of society. We can learn from them and this may help us to understand and give us the ability to help them heal. A second portrayal of violence is between the characters. Stella is only fourteen and jealous
Question: Discuss about the Fundamental Managerial Accounting Concepts. Answer: Introduction: Management accounting is a form of accounting process, which helps the management to analyze the performance of the operations for business decision-making objectives. For the analysis, the management accountants require various types of information, which are generally collected from different forms of financial and non-financial reports. Different reports are used for different objectives. The purposes of some mostly used managerial reports are described below: a) Profit Loss Statement: Profit loss statement is mainly used for determining the profit earning and return generating capacities of any business firm. b) Accounts Receivable Aging Report: Ageing receivable aging report helps to determine the total amount owed from debtors. It is also helpful for ascertaining the credit collection period of the firm and identifying the older debts. c) Operating Budget: Operating budget is prepared for estimating various operating expenses, to be incurred for achieving the revenue target. The firms can raise the necessary fund, required for the future operation, in advance with the help of this report (DRURY, 2013). Control is one of the main four functions of management accounting. It can be described as methods of monitoring and evaluating the business operation and taking corrective measures to revise the actual outcomes to achieve the firms objectives. The control function in management accounting helps to prepare the performance reports and control reports, which can be used for measuring the variances between the projected and actual performances. The management uses these variances to identify the factors, which are causing issues in achieving the target and take remedial actions for such factors. Thus, the control function helps to identify the issues in the operations and to eliminate or reduce the negative issues to enhance the performances of the business operation (Lanen, 2016). To accumulate the relative production costs To assign the production costs to the unit of products To determine more production costs with more accuracy for multiple numbers of nearly identical products Better control over the production costs (Edmonds et al., 2016) The first entry is recorded for the payment, incurred for labor cost. If, the payment is due then the cost should be debited to accrued payroll account. Otherwise, the cost would be debited to bank account, to record the cash outflow. The next entry is recorded to exhibit the amount of labor, used for production purpose. oth the transactions are interlocked as the labors of the employees or the workers cannot be stored for future consumption. If any worker is paid for a certain period, then his labor should be utilized for production purpose within the period, except for advance payment. On the other hand, if workers are used for production for a certain period, then they must be paid within a certain timeline after the production period. Hence, it can be stated both the entries are related with each other and each entry is the consequence of the other entry (Balakrishnan et al., 2014). The process of allocation under which overhead costs are allocated to each unit of goods that are manufactured based on single driver of costs is regarded as traditional method. Accountant faces difficulty in allocating indirect costs using single driver of costs. Sometimes, single cost driver would be related to some overhead costs (Jordan, 2014). Therefore, for allocating indirect costs in relation to cost drivers, activity based costing was developed. Individual indirect costs are allocated in accordance with individual activities of costs. Present report discusses about benefits of the method of activity based costing along with describing the superiority over the method of traditional costing. Advantages of activity based costing: Manufacturers of organization are provided with several advantages using the method of activity based costing that are listed below: The cost of production is determined by selecting the cost of such activities using the method of activity based costing. Method make use of relevant cost driver by allocating very individual that would use the process of allocation that are more accurate and relevant. The production costs concerning finished goods are ascertained using the method that helps management in making relevant decisions (Petty et al., 2015). The allocation of indirect costs under this method is not possible using single driver method for using the advanced cost of productions. ABC avoids the method of using single drivers and does not take into account any other drivers. The reason is that it may not be accountable for all types of costs. There is inappropriate cost of production is the result of improper allocation of costs and this is the reason that leads the management to take decisions regarding cost of control and pricing system (Brigham Ehrhardt, 2013). Conclusion: Manufacturers are enforced to reduce the cost of production because of increasing competitiveness in the world. In comparison to traditional method, a proper cost of production is provide by the method of activity based costing. From the above discussion, it can be said that manufacturers are able to gain competitive advantage over their competitors using the method of activity based costing. For employment of this method, substantial resources are required the business and the organization having limited funds are not capable to employ this methods. As per the allocation process, a) Total Cost of S1 Department (x) = Direct Centre Cost of S1 + [20% x Total Cost of S2 (y) ] Or, x = $15000 + (20% X y) b) Total Cost of S2 Department (y) = Direct Centre Cost of S2 + [ 10% x Total Cost of S1 (x) ] Or, y = $13000 + (10% X x) Or, y= $13000 + [10% x ($15000 + 20%y)] Or, y= $13000 + $1500 + 2%y Or, y-0.02y = $14500 Or, 0.98y = $14500 Or, y = $14500/0.98 = $14796 x = $15000 + 20%y Or, x = $15000 + (20% x $14796) Or. x = $15000 + $2959 = $17959 Reference Bibliography: Balakrishnan, R., Labro, E., Soderstrom, N. S. (2014). Cost structure and sticky costs.Journal of management accounting research,26(2), 91-116 Brigham, E. F., Ehrhardt, M. C. (2013).Financial management: Theory practice. Cengage Learning. DRURY, C. M. (2013).Management and cost accounting. Springer. Edmonds, T. P., Edmonds, C. D., Tsay, B. Y., Olds, P. R. (2016).Fundamental managerial accounting concepts. McGraw-Hill Education Jordan, B. (2014).Fundamentals of investments. McGraw-Hill Higher Education. Lanen, W. (2016).Fundamentals of cost accounting. McGraw-Hill Higher Education Petty, J. W., Titman, S., Keown, A. J., Martin, P., Martin, J. D., Burrow, M. (2015).Financial management: Principles and applications. Pearson Higher Education AU.