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#1 12-12-2017 11:00:22

Date d'inscription: 16-02-2017
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This approach to costing solves the problem of how to apportion or divide overhead costs between products – it does not apportion them at all. Instead Wholesale Jerseys , the method concentrates on two very important accounting concepts:

• Marginal cost is the cost of producing an extra unit. This extra cost will clearly be a variable direct cost. For example, if the total cost of producing 100 units is $400 000 and the total cost of producing 101 units is $400 050, the marginal cost is $50.

• The contribution to fixed costs and profit. This is the revenue gained from selling a product less its variable direct costs. This is not the same as profit, which can only be calculated after overheads have also been deducted. For example, if that 101st unit with a variable (marginal) cost of $50 is sold for $70, it has made a contribution towards fixed costs of $20. The unit contribution is found as the difference between the sale price ($70) and the extra variable cost ($50), that is $20.

Contribution costing has very important advantages over full costing when management plans to take important decisions based on cost data. If a business makes more than one product or provides more than one service, contribution costing shows managers which product or service is making the greatest or least contribution to overheads and profit.

• Overhead costs are not allocated to cost centers, so contribution costing avoids inaccuracies and arbitrary allocations of these costs.

• Decisions about a product or department are made on the basis of contribution to overheads – not ‘profit or loss’ based on what may be an inaccurate full-cost calculation.

• Excess capacity is more likely to be effectively used, as orders or contracts that make a positive contribution will be accepted.

• By ignoring overhead costs until the final calculation of the business’s profit or loss Cheap NHL Hockey Jerseys , contribution costing does not consider that some products and departments may actually incur much higher fixed costs than others. In addition, single-product firms have to cover the fixed costs with revenue from this single product, so using contribution costing is unlikely to be so appropriate.

• It emphasizes contribution in decision-making. It may lead managers to choose to maintain the production of goods just because of a positive contribution – perhaps a brand new product should be launched instead which could, in time, make an even greater contribution.

• As in all areas of decision-making, qualitative factors may be important too, such as the image a product gives the business. In addition, products with a low contribution may be part of a range of goods produced by the firm and to cease producing one would reduce the appeal of the whole range. For persons who have never encountered a therapeutic massage, they might have no clue about the unwinding and healing features that they are missing out on. Numerous persons would rather visit a specialist or professionals and get exhortation and prescription to calm their torment or manage their sickness. These days, even specialists are referring patients to certified massage spa in Arlington Cheap Hockey Jerseys , VA and massage spa Springfield, VA with a specific end goal to relieve pains and stress. A massage is substantially more than somebody rubbing throbbing muscles and playing relieving music out of sight. Therapeutic massages have recuperating properties and can effectively and viably rid persons of agony, swelling, anxiety and uneasiness.

Persons who have had a therapeutic treatment, for example couples massage Arlington, VA will testify to its compelling and healing nature. There have been many individuals who were at one time debilitated, in torment or discouraged and in the wake of experiencing a therapeutic massage have turned out surprisingly healed. Massages are no more only a built up idea, but has transformed into a demonstrated miracle alternative.

Therapeutic massage in Arlington, VA and therapeutic massage in Springfield, VA has the ability to relieve and lessen pain and comparative afflictions. There have been numerous studies on the basis of massage and how it influences the body and brain. It has been found that thoughts generate different chemical reactions in the body which leads to pains and weaknesses. Pretty much as how a discouraged individual might feel tired and have successive body hurts. Massaging different body parts will discharge these difficult chemicals and achieve relief and inspiration.

There are five fundamental favorable circumstances to therapeutic treatment.

1. Therapeutic treatment soothes throbbing and strained muscles. During massage Cheap Adidas NHL Jerseys , the therapist will utilize his or her ability to release fixed muscles, some of which you might not have known were tight in the first place.

2. It enhances the circulation of blood. Bad blood circulation can bring about agony in a few area of the body. Once the area is properly stimulated, a great many people encounter a diminishing and calming sensation.

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