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An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...
IAS 2 allows for two methods of costing, the standard technique and the retail technique. The standard technique requires that inventory be valued at the standard cost of each unit; that is, the usual cost per unit at the normal level of output and efficiency.
Standard Costing is a technique of Cost Accounting to compare the actual costs with standard costs (that are pre-defined) with the help of Variance Analysis. It is used to understand the variations of product costs in manufacturing. [6] Standard costing allocates fixed costs incurred in an accounting period to the goods produced during that period.
Greenland is almost as large as Africa; the actual area is about one fourteenth that of Africa. • When Greenland and Africa are both near the central meridian, their shapes are good and the ratio of the areas is a good approximation to actual values. • The point scale factor is independent of direction. It is a function of y on the ...
Google Maps is available as a mobile app for the Android and iOS mobile operating systems. The first mobile version of Google Maps (then known as Google Local for Mobile) was launched in beta in November 2005 for mobile platforms supporting J2ME. [194] [195] [196] It was released as Google Maps for Mobile in 2006. [197]
Actual printed maps are produced from the projection map by a constant scaling denoted by a ratio such as 1:100M (for whole world maps) or 1:10000 (for such as town plans). To avoid confusion in the use of the word 'scale' this constant scale fraction is called the representative fraction (RF) of the printed map and it is to be identified with ...
Images of South Africa were made available on Google Street View on June 8, 2010. On December 8, 2010, more locations in South Africa were added. These were mostly rural and main roads, as well as a much larger coverage of the Limpopo province. After the update, the borders of South Africa's neighboring countries could be reached. On November ...
The distinction is currently best known in the professions of auditing, [5] econometrics and banking, which calculate and apply many different kinds of prices, to value labour, products and assets. The distinction has enormous significance for economic theory, and for econometric measurement and price theory; the main reason is that price data ...