Management accounting Essay Example | Topics and Well Written Essays - 1000 words - 1

Management accounting - Essay Example In context of a gallery overheads using traditional costing would first be gathered department wise (that are exhibition department, collection department, education department, shop selling products, and others) and then allocated to different exhibitions, seminars, and other activities of the museum on some suitable basis. On the other hands under ABC overhead costs are first assigned to major activities and not to departments before assigning them to products or services. ABC creates cost pools for service activities and overhead costs of these service activities are directly allocated to products or services by using cost drivers. Activate based costing (ABC) is different as here costs are first accumulated for each of gallery activities and then those costs are assigned on the basis of appropriate measures (cost drivers) and their effects to exhibitions, seminars, and other activities of the museum. The objective of traditional costing is to allocate costs for the purpose of computing overall financial profits or losses. But the approach of ABC is to compute costs for each activity separately. Under ABC the gallery will have information about costs of holding exhibitions separately from costs of arranging seminars as allocation of common overheads relate to specific activity and not to all activities finding some convenient way to allocate them. For example costs of white washing and decoration of exhibition hall for a specific exhibition will be an exhibition expense and not that of administration or housekeeping department to be allocated later to all activities of the museum or gallery. This reflects that traditional costing is influenced by financial reporting requirements. That is not the situation with ABC, where the costs are gathered primarily not for reporting only but for computing the impact of costs of each activity on different functions of the museum. A dance dire ctor’s salary has nothing to with costs of

Comprehension strategies Essay Example | Topics and Well Written Essays - 500 words

Comprehension strategies - Essay Example Helping students to comprehend narrative, expository and poetic texts is a challenge that faces all teachers. Regardless of subject or grade level, all teachers are teachers of reading. Many comprehension strategies have been developed over the past three decades.While all can be applied to any of these three types of texts, some seem to naturally go with one more than another.Choosing â€Å"the best† for each one is not really possible, because teacher personality, state standards and concerns such as class size and student grouping all have bearing on which comprehension strategy should be used. The three strategies in this essay have all been used to good effect by myself or one of my former teachers. A good comprehension strategy for helping students to maximize their understanding of a c narrative text is an activity called â€Å"What is it?† This is an activity where students work individually and in cooperative groups to recall the most important elements of sett ing, character and plot. Students retell portions of the narrative text to one another while listening student record important points relating to setting, character and plot. This activity utilizes graphic organizers and is facilitated by the instructor. Retelling portions of the text allows the student speaking the opportunity to give voice to their impressions and remembrances of the narrative. Students listening use the graphic organizer to write points mentioned by the speaker. Each student in the group takes a turn adding to the growing list of setting, character and plot elements