#1 www.raidersrookiestore.com von gsnoopy520 14.09.2018 10:11

accounting reports often provide data used to evaluate a departmentís performance Da'Ron Payne Redskins Jersey , but are they useful in assessing how well a department manager performs? Neither departmental income nor its contribution to overhead may be useful because many expenses can be outside a managerís control. Instead, we often evaluate a managerís performance using responsibility accounting reports that describe a departmentís activities in terms of controllable costs. A cost is controllable if a manager has the power to determine or at least significantly affect the amount incurred. Uncontrollable costs are not within the managerís control or influence.

ē Controllable versus Direct Costs
Controllable costs are not always the same as direct costs. Direct costs are readily traced to a department, but the department manager might or might not control their amounts. For example, department managers often have little or no control over depreciation expense because they cannot affect the amount of equipment assigned to their departments. Also Josh Doctson Limited Jersey , department managers rarely control their own salaries. However, they can control or influence items such as the cost of supplies used in their department. When evaluating managersí performances, we should use data reflecting their departmentsí outputs along with their controllable costs and expenses. Distinguishing between controllable and uncontrollable costs depends on the particular manager and time period under analysis. For example, the cost of property insurance is usually not controllable at the department managerís level but by the executive responsible for obtaining the companyís insurance coverage. Likewise Troy Apke Limited Jersey , this executive might not control costs resulting from insurance policies already in force. However, when a policy expires, this executive can renegotiate a replacement policy and then controls these costs. Therefore, all costs are controllable at some management level if the time period is sufficiently long. We must use good judgment in identifying controllable costs.

ē Responsibility Accounting System
A responsibility accounting system uses the concept of controllable costs to assign managers the responsibility for costs and expenses under their control. Prior to each reporting period Geron Christian Limited Jersey , a company prepares plans that identify costs and expenses under each managerís control. These plans are called responsibility accounting budgets. To ensure the cooperation of managers and the reasonableness of budgets, managers should be involved in preparing their budgets. A responsibility accounting system also involves performance reports. A responsibility accounting performance report accumulates and reports costs and expenses that a manager is responsible for and their budgeted amounts. Managementís analysis of differences between budgeted amounts and actual costs and expenses often results in corrective or strategic managerial actions. Upper-level management uses performance reports to evaluate the effectiveness of lower-level managers in controlling costs and expenses and keeping them within budgeted amounts. A responsibility accounting system recognizes that control over costs and expenses belong to several levels of management.
Food allergy is a very negative response of the bodyís anatomy to food. As an alternative to digesting the food and utilizing it for energy or growth and repair, the body identifies the food as a foreign danger into the body. The result is the declaration of war leaving the body resembling a war zone.


The first symptoms are often a rash about the mouth usually followed by swelling and redness of the facial area. Sometimes the swelling can effect the whole body, including the lungs and gastrointestinal tract Preston Smith Limited Jersey , and hives are frequently present. Blood pressure drops, breathing can become challenging and, if not treated quickly, death might occur. Those most at risk of death resulting from food allergy are people who have

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