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Integrating ANSI/AIM Code 128 in Java FIGURE 11.12

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component costs of the driver rate be viewed This breakdown of the rate into defined components of cost is referred to as the primary cost component split. The driver rate may be analyzed in any number of user-defined components or groupings of accounts, such as Salaries, Depreciation, and Facilities. The detail available through cost component splitting is based on the primary cost structure; therefore, primary costs must be planned in the same detail to support this analytical tool. The primary cost component split supports transparency of the costs that impact the driver rates. This transparency to the components of the underlying resources may shed light on the formerly buried information delivered in most ABC solutions. Exhibit 5.16 illustrates the primary cost component split. The breakdown of the Maintenance cost center LABHR is simply the total for each account grouping (this example does not have account groupings but accounts for simplicity) within the Maintenance cost center divided by the total costs for the cost center. To determine the primary cost component split for the Perform Preventive Maintenance process driver, number of events, the Maintenance LABHR split is combined with the additional process costs for consumable materials (oil, grease, rags, gloves, etc.) and supplies (order forms and tracking sheets, etc.) for $1,000 each. The additional process costs impact the percentage split for the originating accounts. As the Perform Preventive Maintenance process is combined with the cost center expenses, the primary cost component split for the MACHR is impacted. There are two benefits of the primary cost component split. First, it maintains the integrity of the originating resource costs and allows for a transparent and visible impact of originating costs on the driver. This reference point allows management to investigate the whole picture in improvement efforts. The second benefit is the ability to use the primary cost component split in conjunction with other product cost component splits to see the originating accounts impacts on product/service costs, thereby providing the user with another perspective, the resource view. The product cost component splits are addressed in 7, in the section entitled Different Cost Estimates Supported.
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No S60-based phone program is permitted to carry out any customisation on these public APIs. All phone programs are informed about such APIs, which have been made open to third-party developers and the immunity of these APIs should be respected. The ability to install and execute third-party applications is ensured by this. If a licensee wants to publish their own SDK, they should not make available any S60 APIs that have not already been published by MSW. This is because the platform only provides integrity to the public SDK APIs and, if a licensee publishes other APIs for the platform, it will be possible to change them in other S60-based phones as well. Furthermore, the licensee should make possible extensions available very carefully since developers will most probably assume
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Per 1 popover: Calories, 70; Protein, 3 g; Fat, 3 g (38% cal.); Cholesterol, 60 mg; Carbohydrates, 8 g; Fiber, 0 g; Sodium, 95 mg.
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can post costs and activities on the cost centers where they originated directly or use internal tracing methods. SAP contains a range of control parameters for cost center planning, analysis, allocation, and reporting. Cost center accounting (CCA): The component of the Controlling module utilized to support responsibility accounting, departmental planning, capture of actual expenses for cost centers, performing cost center allocations, and reporting from a cost center organizational viewpoint. Cost center group: A number of cost centers that have similar attributes and are considered as a unit for performance measurement, analysis, or allocation purposes. Cost center hierarchy: The standard hierarchy defined within the cost center accounting component where all cost centers for the organization are defined. The cost center hierarchy contains every cost center within the client, while the cost center group may contain only some of the cost centers. Cost component split: Grouping of cost elements to view an aggregation of costs. The cost component split aggregates specific cost elements to provide a higher-level view of costs for the product costs. For example, all material accounts are grouped into the cost component for materials or all labor-related activity type cost elements are grouped into a cost component for direct labor. See also primary cost component split. Cost element: Criteria for classifying all of the costs arising in a company code. Whenever costs are posted, they must be assigned to a primary or secondary cost element. Primary cost elements are maintained as part of the general ledger account master. Secondary cost elements have no counterpart in the financial accounts. They are maintained exclusively in cost accounting. Cost element group: A combination of several cost elements. Groups can be used for selection, reporting, allocation, or planning. Cost flow/accumulation: The normal flow of value and quantities as well as their accumulation into different objects throughout the system. Cost object: 1. Collects costs on the basis of the consumption of processes and resources. Cost objects can be production orders, plant maintenance orders, internal orders, cost centers, processes, or profitability segments. 2. A specific SAP cost object actually called cost object that is utilized as an internal unit of control, decision, and responsibility. Costing sheet: A method of allocation within the SAP R/3 application utilized to apply a surcharge or percentage overhead increase based on a cost element. For example, a costing sheet is often constructed to apply a percentage increase based on the production material costs in order to account for overhead costs. CPU: Computer process unit. CS: Customer Service module.
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tected, the art and science of negotiating the market combine to maximize valuation. That is why the buy-side, more than anyone perhaps, appreciates capital markets based IR counsel. Strategic advisors who have sat in their seat understand investment goals and the hot-button issues that can cause shortterm volatility. The IR function, without experience and information, can t possibly have this perspective.
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