Costs Essay Topics

Marginal social costs

Marginal social costs comprise private and external costs whilst marginal social benefits comprise private and external benefits. Externalities could be positive or negative; for instance, when social benefits greater than private benefits, it is a positive externalities. External costs will steer level of production and consumption above the socially efficient level; or vice versa. ‘In… View Article

Pizza and Break-even Point

Complete both parts. a) What are the three methods used for solving systems of equations? Which method do you prefer to use? b) Break-Even Analysis – Systems of Equations Application Problem Suppose a company produces and sells pizzas as its product. Its revenue is the money generates by selling x number of pizzas. Its cost… View Article

Coffee Bean

ST. GREGORY’S UNIVERSITY Coffee Bean, Inc. Managerial Accounting, BU2123, Research Project, Spring 2007 Coffee Bean, Inc. (CBI) is a processor and distributor of a variety of blends of coffee. The company buys coffee beans from around the world and roasts, blends and packages them for resale. CBI currently has 40 different coffees that it offers… View Article

Activity Based Costing as an Alternative to Traditional Product Costing

If manufacturing overhead rates were allocated based on direct labor hours, the total manufacturing overhead cost for each product will seven hundred fifty thousand dollars ($750,000) and two hundred fifty thousand dollars ($250,000) for the mono-relay and bi-relay, respectively. This is computed by multiplying the one million dollars ($1,000,000) total manufacturing overhead with the total… View Article

Beer in Pastel

1. PESTEL analysis for Western European brewing industry. Political factors: * Government is restricting consumption of beer and alcohol products by imposing special laws. * Government initiating social events emphasizing the harmful effects of beer on the human health. * Higher penalty for being influenced by alcohol when doing crimes. Economic factors: * Many European… View Article

Shelter Partnership

•A non-profit organisation whose primary objective is providing a Service or “social good”, can benefit from cost accounting practices that provide meaningful data. •Simply producing a set of accounts that provide cost data for the entire entity may not provide enough information to enable meaningful analysis. •Non-profit organisations use resources and the challenge is to… View Article

Happy Chips

The supply and management of a company have various difficulties in trying to manipulate the logistics of supply and making analysis of the whole performance of the supplying team. These issues apparently result from low surge and have had great inconveniences to stock and management. The reasons for these intensive difficulties are a result of… View Article

Siemens Motor Works

1. Why did they need to introduce a new type of product cost system? what is wrong with the old and why is that a problem? Siemens Electric Motor Works is one of the largest corporations that produce electrical products. In order to decrease costs and be profitable in a competitive environment they needed a… View Article

Direct & Indirect Cost in Retail

What is an indirect cost? Indirect costs represent the expenses of doing business that are not readily identified with a particular grant, contract, project function, or activity, but are necessary for the general operation of the organization and the conduct of activities it performs. In theory, costs like heat, light, accounting, and personnel might be… View Article

Research on Cost Control and Management of Real Estate Project

This paper takes the cost control and the management of real estate project as the object in research, and analyzes and studies relevant issues. By analyzing the cost structure of real estate construction, this paper identifies problems in cost control and management of real estate construction at present. Along with the fast development of China’s… View Article

America Online Inc Case Study

3. Was AOL’s policy to capitalize subscriber acquisition costs justified prior to 1995? Ans: AOL’s accounting policy was labeled aggressive and capitalized its subscriber acquisition costs when its archrival CompuServe didn’t. AOL’s biggest expenditure was the cost of attracting new subscribers and maximizing shareholders’ value: 1. Separate registration numbers and passwords were issued to customers…. View Article

Costs and Benefits from Clinton to Bush

Under the administration of former president Bill Clinton during the fiscal year of 1999, approximately $108. 2 million was spent on border control which includes operations from criminal justice, law enforcement and actual border patrol along the twenty-four U. S. -Mexico borders alone (“Illegal Immigrants in U. S. /Mexico Border Counties Coalition”). In fiscal year… View Article

Ace Manufacturing

Of all the topics in this course, many students find Lesson 4 to be the most frustrating. I think this may be due in part to an apparent contradiction: there are lots of numbers and equations to work with, but surprisingly little certainty in our conclusions. I share your frustrations at times. Fortunately, these cases… View Article


Issue 1: No clear strategy for expansion CanGo has had its success, and now they are looking into the future. Their question is, “What’s going to help them grow?” and as Liz said, “Turn them into a mighty oak.” CanGo recognizes that branching out and delving into new territory will be profitable and its popular… View Article

Cost Accounting Terminologies

Cost accounting, as a tool of management, provides management with detailed records of the costs relating to products, operations or functions. Cost accounting refers to the process of determining and accumulating the cost of some particular product or activity. It also covers classification, analysis and interpretation of costs. The cost so determined and accumulated may… View Article