Management Accounting Assignment Example | Topics and Well Written Essays - 1000 words - 3

Management Accounting - Assignment Example At this moment, the strategies that are to be applied in this case are related to the performance of the company are no longer connected to the profitability of the company (Shaffer, 23). Thus, as the strategy to compare overhead costs and overall productivity of the company, it is clear that the company is operating at net loss and strategies should aim at reducing the burden on operating losses. Thus, a strategy to increase performance would consider cutting back on losses an improvement plan. Following the calculations below, the performance of the company depends on the use of available resources in the production of pipes. Based on the cost of raw material and the units produced it is clear that non-overhead costs remained the same at $0.15 considering 10,000,000 feet of pipe costing $1,500,000 and/or 6,000,000 feet costing $900,000. If the company is to trade the new batch of pipes at $0.35, then the company would be gaining $0.1 as profit for every foot of pipe sold. Based on the table below, decreasing the price of the pipes would be the best decision for the company to cut back on losses and acquire an economies of scale strategy. There are various levels of costs involved in the case of Riverside Hotel. These involve fixed, variable, and sunk costs. In terms of the fixed costs, all overhead costs are fixed and include the cost of acquiring the equipment for preparing meals, the premises, power, and heat. Specifically, one of the fixed overhead costs include the price of the oven which is priced at $20,000. On the other hand, non-overhead costs include the price of the salad which is $1 and the prime rib which costs $7. The fixed price of the prime rib and the salad make up the cost of materials. However, for every meal made, the used ingredients add up to the final price. In this case, the price of making dinner using the prime rib and salad is fixed at $8 assuming that there is no labor, equipment, and power

Domain Bacteria Research Paper Example | Topics and Well Written Essays - 500 words

Domain Bacteria - Research Paper Example The relatedness between any two given metazoans such as a human and a slug is often much more than the relation between two bacteria species. They appear in a variety of shapes (rods, spirals, spheres, blogs and helical among others) and sizes ranging between 0.5 and 5.0 microns. Most bacteria are of one of three typical shapes, which include round/ball-shaped (coccus), rod-shaped (bacillus) and spiral-shaped (spirillum), with an additional group, vibrios, that appear as incomplete spirals. Scientists also characterize bacteria by their growth patterns such as the chains formed by streptococci. While some bacteria, mainly the spirillum and bacillus forms, are motile or swim about by whip-like movements of flagella, others have pili, rigid rod-like protuberances, which serve as tethers. Pili join pairs of bacteria together facilitating transfer of DNA between them. Some bacteria have short, hair-like, proteinaceous projections called fimbriae at the cell ends or over the entire surface, which enable the bacteria to adhere to surfaces. Depending on the bacteria species, flagella may be set in any of four ways, which includes the monotrichous form with a single flagellum at one end, the amphitrichous with a single flagellum at each bacterium end, the lophotrichous with two or more flagella at either or both bacterium ends and the peritrichous form with flagella distributed over the entire cell. Bacterial cells can exist as discrete individual cells or may group together in chains as in the case of rods and cocci. Cocci forms can also aggregate in clusters. They contain a cell envelope comprising of a capsule, the cell wall and a plasma lemma or plasma membrane and a cytoplasmic region, which contains the cell genome, ribosomes and various cell inclusions. Most bacteria have a rigid cell wall, which consists of a polymer of disaccharides that are cross-linked by peptides (short amino acid chains) forming a