Abstract
This paper contends that the Sarbanes-Oxley Act, although good in spirit, has inadvertently created burdens on small- and mid-sized companies causing a slowdown in the growth of this critical component of the U.S. economy.

Tags:sarbanes-oxley, act, small, business, cost, effects

Abstract
This paper provides an analysis of Guy de Maupassant's ironic short story, "The Necklace." The author discusses how Mathilde's intense longing for wealth and respect made her life miserable, and how her foolish pride regarding the lost necklace would plague her constantly.

From the Paper
"Before the incident, Mathilde has everything she needs to survive. She has a working husband who does everything in his power to please her, a middle class place to live, and even a maid. But more is never enough for her. Nothing seems to please her enough; she always wants more. She can't be satisfied. Once she fulfills one desire, another takes its place. She cannot accept her place in society due to the fact that she is always focusing on what she does not have. She is so selfish that she does not think about anything but her. Her selfishness creates the pride; she is too proud to admit what she is. Mathilde places pride prior to everything; the pride that creates all her the troubles. The necklace fools Mathilde just as she has fooled everyone at the ball."

Tags:analysis, character, france, loisel, symbolism

Abstract
This paper explains that activity-based costing (ABC) is a method of allocating costs to products and services and how it is generally used as a tool for planning and control. It was developed as an approach to address problems associated with traditional cost management systems that tend to have the inability to accurately determine actual production and service costs, or provide useful information for operating decisions. The paper examines its history and implementation as well as advantages and disadvantages.

Outline:
Description
History of Activity-Based Costing
Advantages to Activity-Based Costing
Disadvantages
Alternative to Activity-Based Costing
Traditional Costing vs. Activity-Based Costing
Applicability in the Work Environment
Implementation
Examples of Activity-Based Costing
Why use Activity-Based Costing

From the Paper
"One of the basic issues surrounding ABC is the difficulty of implementation. Identifying activities or processes to be allocated properly is cumbersome and takes a lot of effort. It requires that processes are adequately mapped throughout the organization. For a company that has undertaken a quality effort, or an effort to re-engineer business processes, a major part of the work may already be completed.
Just as anything else, ABC is no panacea, nor should it be embraced as a religion, or a fad. It is an operational strategy that needs to be carefully reviewed for applicability. The best way to approach the situation is to first rationalize a facility and its processes, identify the opportunities, and then conceptualize a solution. If this fits, use it (Activity-based costing, n.d.)."

Tags:Cost, accounting, systems, implementation

Abstract
The paper discusses "activity-based costing" or ABC, and states that it is a modern performance measurement tool that assists in identifying, describing, and assigning costs to a company's operations. The paper highlights the principles and advantages of the system and mentions that the most suitable products for which the ABC method can be used are support services, given the units of output they produce. This concept can support managers in seeing how to maximize shareholder value and improve corporate performance.

Outline:
Introduction
Activity Based Costing Methodology
Activity Based Costing Implementation
Activity Based Costing Advantages
Activity Based Costing Disadvantages
Traditional Cost Accounting
Comparison between ABC and traditional methods

From the Paper
"In opposition, the ABC method is based on a different approach, which is called project-management approach. By following this approach, "ABC starts by determining the level of effort for a specific resource (person) to perform a given task (activity). This level of effort is typically calculated using an algorithm derived from experience and analysis of the cost and time drivers that affects each activity. After calculating the effort (in work hours), one can derive costs for that specific task by factoring in the hourly cost of the person who performs that task. The compilation of costs for all tasks in the project is the total project cost."

Tags:costing, accounting, cost, center, fixed, costs

Abstract
An examination of the cost of capital, marginal cost of capital the use of the Capital Asset Pricing Model and the effect on the firm's budget process.

From the Paper
"Cost of capital and how it is calculated: In simplest terms, the cost of capital is the return necessary to make a capital budgeting project worthwhile. A firm's total cost of capital is based on its cost of debt and cost of equity. This determines how the company can raise funds to invest in new projects or fund expanding operations. It can be raised through debt equity or a combination of the two..."

Tags:Marginal Cost, incremental cost, Cost of Capital, Capital Asset Pricing Model, Beta Coefficient systemic risk risk premium

Abstract
This paper considers the relatively new costing model called activity-based costing, developed in the 1980s and then refined through use by various organizations since. This approach is designed to focus attention on the causes behind indirect costs. The ABC system is directed largely at the issue of allocation, placing an emphasis on activities rather than traditional organizational departments as a way of isolating the causes of costs, or the factors that are most likely to cause or contribute to the accumulation of costs.

From the Paper
"Activity Based Costing (ABC) was developed in the 1980s and has been refined through use by various organizations since. This approach is designed to focus attention on the causes behind indirect costs. The ABC system is directed largely at the issue of allocation, placing an emphasis on activities rather than traditional organizational departments as a way of isolating the causes of costs, or the factors that are most likely to cause or contribute to the accumulation of costs (Lewis, 1993, 12). The elements of this system can be applied to the working of a given business to help identify what may be driving costs upward. ABC can also be described as "a costing model that identifies the cost pools, or activity centers, in an organization and assigns costs to products and services (cost drivers) based on the number of events or transactions involved in the process of providing a product or..."

Tags:activity, based, costing

Abstract
This dissertation is a complete and thorough piece on strategies for airlines. Its thesis is that airline strategies to keep costs and flights down vary when compared to other modes of transport. This paper looks at many themes including how airlines promote low-cost flights, how airlines market low-cost flights, what the business model looks like, etc. Throughout the paper is a large collection of data charts to provide visuals for the study. In addition, it offers research and case studies to show failed and what succeeded.

Outline:
Chapter 1: Introduction
1.1 Background of the low cost airline model
1.2 Ryan Air
1.3 EasyJet
1.4 Wizzair
1.5 Purpose of the research
1.6 Aims and Objectives
Chapter 2: Literature review
2.1 Emergence of low cost carriers
2.2 Market deregulation
2.3 Network expansion
2.4 Competitive advantages
2.5 Customer satisfaction
2.6 Marketing success
2.7 Types of network
2.8 Extended marketing mix
2.9 Ryanair
2.10 Summary
Chapter 3: Methodology and procedures
3.1 Methodology
3.2 Primary Research
3.3 Analysis Method
3.4 Secondary Research
3.5 Purpose of Research
Chapter 4: Results
4.1 Presentation and Analysis of Data
4.1.1 In-depth interviews
4.1.2 Business user
4.1.3 Housewife
4.1.4 Student
4.2 Descriptive Analysis of the Questionnaire
4.3 Data Analysis and Interpretation
4.4 Frequency Analysis
4.5 Cross Tabulation Analysis
Chapter 5: Discussion
5.1 Conclusion
5.2 Limitations
5.3 Recommendations
Chapter 6: Reflection
References
Appendix I Questionnaire
Appendix 2 Proposal
Appendix 3: Ethics form
Appendix 4: Dissertation log

From the Paper
"Marketing success for low cost airlines lies in their ability to provide services in a short-time. Different airlines can use different type of marketing routes for their own benefits. Those airlines which travel to and from hub-based destinations will face less competition (Doganis, 1995). All other major destinations are linked to the main city which makes it simple. For example, Southwest Airlines concentrates its marketing strategy on high density short markets. These markets are served at high frequency. It operates around six to seven daily departures on each of its routes. The high flight frequency attempts to earn high market share for the low cost airlines. The competition forces some low cost airlines to close down their hubs. The cost saving comes from higher density in seating arrangement and lower commission payments to travel agents. The actual booking can be done individually and more efficiently by different customer groups. Those customers whose IT skills are less advanced will require assistance in registration from agents. The use of non-expensive downtown airports can contribute to lower ticket cost as well (Doganis, 1985)."

Tags:Marketing, Low-cost Airlines, Strategy, Thesis, Dissertations

Abstract
This project is an examination of the concept of relevant and irrelevant costs. These are applied to the investment decision process.

From the Paper
"Most of the identifiable decision events that have occurred at EMC over the past few years have involved acquisitions. In this area and based on their model the critical questions revolve around how the proposed acquisition fit into the product line or distribution network of the company as opposed to direct expense. Obviously an acquisition or divestiture is a financial decision as well as a marketing and product line decision."

Tags:sunk costs, fixed overhead costs, notational costs and book values acquisition investment relevant cost irrelevant cost

Abstract
The paper explains that activity-based costing (ABC) allows accountants to obtain a more precise view of the costs associated with specific products or services. This paper uses a case analysis to explore how ABC can help to achieve greater cost effectiveness in the healthcare industry. The paper concludes that although ABC can play an important role in reducing healthcare costs, little can be done to reduce direct costs associated with a procedure without a sacrifice of patient safety.

Outline:
Introduction
Objective of the paper
Analysis, Findings & Discussion
Suggestions, Recommendations & Conclusions

From the Paper
"Activity-Based Costing (ABC) allocates the costs of production to specific products or services. It is more precise than older methods of accounting that involved adding a broad percentage of expenditures to direct and indirect costs. The definitions of direct and indirect costs varied and were often a judgement call on the part of the accountant. ABC allowed accountants to obtain a more precise view of the costs associated with specific products or services."

Tags:accounting, direct, indirect, costs, efficiency, expenditures

Abstract
The paper discusses, in a detailed description, the effectiveness of an activity-based costing system or ABC and the ineffectiveness of the current costing system in use at the Dakota Office Supply (DOS) company . The paper then relates the methodology of implementing ABC at DOS and the procedures involved in its application.

Outline:
Overview
Situational analysis
Activity based costing
ABC in practice at Dakota
Procedural steps of ABC

From the Paper
"Before performing ABC, a baseline or a starting point is needed for business process improvement and a baseline can be expressed in some form of model. This baseline is critical for DOP because in order to establish this baseline metric the analytics just performed must be done for each individual account. If DOP performs this activity on each customer the strategic management benefits would be substantial because all the excess cost-drivers could be eliminated resulting in much wider operating margins and thus profitability without increasing costs or committing resources to gain this efficiency. Therefore, a baseline is a documentation of the organization's policies, practices, methods, measures, costs and their interrelationships at a particular location at a particular point in time (Maiga & Jacobs, 2003). Through base-lining, activity inputs and outputs across functional lines of business can be identified. ABC is the only improvement methodology that provides output or unit costs. Value added activities are those for which the customers are usually willing to pay in some fashion for the product or service. Non-value added are activities that create waste, result in a delay of some sort, and potentially adds costs to the products or services. Resources are assigned to activities so that the activities can be performed in the first place. Some of Pilgrims' resources are measured in man-hours, machine hours as well as machine maintenance and operational overhead. It is through ABC that an organization can begin to see actual dollar costs against individual activities, and find opportunities to streamline or reduce those costs, or even eliminate the entire activity thus removing the cost altogether. This is the process inherent in ABC that reduces overall expenditures of the company. "

Tags:office, Dakota, activity, based, costing