Activity Based Costs Implementation for a Not-for-Profit Essay Example for Free

Activity Based Costs Implementation for a Not-for-Profit Essay The author was tasked with setting up an activity based costing (ABC) system for a not-for-profit organization. The first thing done by the author was to use the internet to research the use of ABC systems for non-profits. The result was the conclusion by the author that QuickBooks’ class feature could be used to track expenses, revenues and balance sheet costs for the implementing ABC. Income, Revenue and Balance Sheet reports are then prepared by class to see the result. Once the decision was made to use the class feature of QuickBooks, the author determined that the ABC system should accumulate costs into activity cost pools designed to correspond to the non-profit organizations major activities or business processes. The author determined that the costs in each pool would be largely caused by a single factor – the cost driver. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running machinery as an activity. The activity cost driver associated with running the machinery could be machine operating hours, which would drive the costs of labor, maintenance and power consumption of running the machinery activity. From his research, the author found there are currently no comprehensive manuals to provide off-the-shelf instructions on how to install an ABC system in an organization. Each set of programs and activities, as well as each type of cost, presents different issues and problems. The author anticipated that many of the allocation issues faced by a not-for-profit would be similar to those faced by industry implementing an ABC system. On the other hand, the author determined that flexibility is the essence when implementing an ABC system in a not-for-profit organization. The purpose of ABC should be to provide decision-useful information, not to develop a pure measure of costs. ABC can provide interesting insights into the costs of programs and activities. ABC may highlight changes that have taken place gradually over time of which the manager may not be aware. The rational for using ABC is to allocate indirect costs to goods or services based, not simply on what is convenient, such as direct labor, but on the factors by which they are most influenced. Costs of support services should be allocated on the basis of the factors that most directly affect their magnitude. As demand for increased accountability becomes more intense for an organization, such organization must demonstrate that the benefits of the programs and activities in which they engage are commensurate with their costs. Accordingly, not-for-profit organizations need accounting systems that properly measure and report these costs.

Black Panther Party Essay -- American History

Huey Newton and Bobby Seale were two African-American men growing up in the ghetto of California where they saw and experienced racism and police brutality. There voices were not heard when it came to their communities. It took three young children to die by car crashes, and a peaceful candlelight vigil that turned into a fight between a neighborhood and the police (in which the police covered up their badges so that no one could report them to the police department) for them to want to make a change to free themselves from control and oppression. It was because of this that 25 year old Huey Newton and 30 year old Bobby Seale founded The Black Panther Party for Self-Defense in October 1966, in Oakland, California. The party was inspired by revolutionaries such as Mao Tse-tung and Malcolm X. Malcolm had represented a militant revolutionary, with the dignity and self-respect to stand up and fight to win equality for all oppressed minorities. Influenced by the teachings of Mao's Red Book the organization became more of a Marxist-Communist group that favored violent revolution, if necessary, to bring about changes in society. Equipped with rifles and the knowledge from many law books the Black Panther Party fed the hungry, protected the weak from racist police, and presented a Ten Point Platform and Program of Black political and social activism. The platform is stated as follows: 1.) We want freedom. We want power to determine the destiny of our Black Community. 2.) We want full employment of our people. 3.) We want an end to the robbery by the CAPITALIST of our Black community. 4.) We want decent housing, fit for shelter of human beings. 5.) We want education for our people that exposes the tr ue nature of this decadent Ameri... ...hoice c.) Huey Newton's arrest unites the two feuding races of revolutionaries V.) Panthers and the police a.) hostility b.) quote from Panther Paper causes alarm within the government c.) government campaign against the Panthers VI.) The end a.) More FBI infiltration b.) Illegal and unethical methods of infiltration c.) Death of Panthers d.) Struggle to keep party afloat e.) End of party Bibliography Andrews, Lori Black Power, White Blood. New York: Pantheon Books. 1996. Carmichael, Stokely, Hamilton Charles V. Black Power the Politics of Liberation in America. New York: Random House. 1967 Freed, Donald. Agony in New Haven. New York: Simon and Schuster. 1973 Meier, August, Rudwick, Elliott. Black Protest In the Sixties. Chicago: Quadrangle Books. 1970 Shakur, Assata, Assata An Autobiography. Chicago: Lawrence Hill Books. 1987

What is Valium?

Valium, also known as diazepam, belongs to a group of prescription drugs called benzodiazaines. Valium is used to control agitation due to withdrawals for people suffering from alcoholism. It is also used to relieve muscle spasms, anxiety, and seizures. Diazepam comes in a tablet, a capsule, and liquid to take by mouth. It may be taken with or without food, 1-4 times a day and you must follow the prescription directions carefully. The Diazepam concentrate comes with a dropper, and it must be diluted with water, juice, or carbonated beverages. Some people mix it in applesauce or pudding before taking it. Diazepam may be addicting so doctors recommend that you do not take bigger doses than prescribed, and that you do not stop the medication all of a sudden because it may lead to withdrawals such as anxiousness, irritability, and sleeplessness. Before taking Valium you should tell your doctor and pharmacist if you are allergic to diazepam, alprazolam (Xanax), chlordiazepoxide (Librium, Librax), clonazepam (Klonopin), clorazepate (Tranxene), estazolam (ProSom), flurazepam (Dalmane), lorazepam (Ativan), oxazepam (Serax), prazepam (Centrax), temazepam (Restoril), triazolam (Halcion), or any other drugs. People who have myasthenia gravis, severe liver disease, narrow-angle glaucoma, a severe breathing problem, asthma, epilepsy, a history of mental illness, drug or alcohol addiction, suicidal thoughts or behavior, should not take Valium. FDA recommends that a pregnant woman should not take Valium because it may harm the unborn baby. If a woman becomes pregnant while taking Valium, she must tell her doctor because Valium may cause low blood pressure, breathing problems, or addiction and withdrawal symptoms in a newborn baby if the mother takes the medication during pregnancy. Diazepam can pass into the breastmilk and harm the baby while breastfeeding. Sedative effects of Valium may last longer in older adults, and accidental falls occur more in elderly patients who take it. Any one on this medication should not drive or operate heavy machinery while under the influence of Valium. This medicine is not to be given to a child younger than 6 months old because it affects the chemicals in the brain that may become unbalanced and cause anxiety. Taking alcohol while on Valium can add to the drowsiness caused by this drug, and cigarettes may decrease its effectiveness. Side effects are common and sometimes obvious. They may include drowsiness, dizziness, lethargy, gait problems, mental confusion, vertigo, and impaired vision. If restlessness, constipation, difficult or frequent urination, or blurred vision are severe and don’t go away, you should contact your doctor immediately. If you experience seizures, shuffling walk, fever, difficulty breathing or swallowing, you should call your doctor and let him know. In case of an overdose you should call your local poison control center. If the victim is passed out or has stopped breathing, call 911. Do not let anyone else take your medications, and keep it stored out of reach of children. References Gerada C, Ashworth M.. ( 2003 August). Addiction Search. In Valium addiction, treatment, and withdrawal. Retrieved 4/20/2012, from http://www.addictionsearch.com/treatment_articles/article/valium-addiction-treatment-and-withdrawal_19.html. Omudhome Ogbru, PharmD . (1996-2012). MedicineNet.com. In diazepam, Valium. Retrieved April 30, 2012, from http://www.medicinenet.com/diazepam/article.htm.

Truc - Mot du Jour - Learn a French Word a Day

Definition: (informal) - thingie, whatsit; trickJai perdu ce truc que tu mavais donnà © - I lost that thingie you gave meJai pensà © à   un truc - I thought of somethingIl a trouvà © le truc pour le faire - He figured out how to do itSynonyms: un machin (informal), un trucmuche (familiar)(click the little graphic below to hear the Mot du jour pronounced) Pronunciation: [truk]