¶ … Behavior
This particular analysis will rely on the financial data of FedEx and UPS for the financial years ended 31st May 2013 and 31st May 2012; and 31st Dec 2012 and 31st Dec 2011 respectively.
FedEx and UPS Comparison -- Selected Balance Sheet and Income Statement Items
FedEx
UPS
(in millions)
(in millions)
% Change
(in millions)
(in millions)
% Change
Revenues
Cost of Goods Sold
Accounts Receivable
Accounts Payable
Inventory
From the figures above, it is clear that FedEx outperformed UPS on a number of fronts. This is particularly the case with regard to the revenues the company managed to rake in, in comparison to those of UPS. Within the two years under consideration, FedEx was able to increase its total revenues by of 3.77%. When it comes to UPS, its financial statements within the last two years show a revenue increase of 1.92%. It is therefore clear that compared to UPS, FedEx's sales are increasing at a faster rate; meaning that...
Behaviors Allocation Cost behaviors in health care organizations are complex, and the costs are classified according to the relationship they have with the volume of the care provided. It is, therefore, important to address the cost allocation and how health care organizations can leverage costs to operate more effectively. There are five ways in which health care is funded. These include taxation of a municipality, state, or county, private (voluntary)
Behavior There are some differences between the income statements when compiled under absorption costing and under contribution margin. In this instance, the basic income statement is compiled without knowing the costs that go into the absorption costing. One of the differences is that absorption costing reflects the costs of all the activities that go into the production of the good. So when you have an income statement produced under absorption
Behavior Therapy is generally an approach of psychotherapy which aims to treat any sort of psychopathology to eliminate undesired behaviors in a patient or subject (Masters, et. al., 1987). This type of psychotherapy is based on the learning theory. Behavior therapy generally attempts to help in solving certain behavioral problems; this type of therapy has a long history. In the early first century in Rome, Pliny the Elder was known
Behavior Modification and Skill Enhancement for High-Risk Students in Community Colleges Community colleges traditionally maintain an open-door policy, often enrolling students who are poorly prepared to enter higher education. Once these students are enrolled, they often find themselves struggling with severe skill deficiencies and, in a survey of 6,246 students attending a large, urban community college, Jack Friedlander (1981) discovered that, of the students who were not confident in one or more
By focusing measurement on cycle time, productivity, quality and profitability, Guillermo will have better information that can help guide his decision-making with respect to the different strategic choices with which he is faced. If he chooses to continue making furniture, he will be better equipped to improve his processes in the future as this information forms the basis of a much stronger control system than is currently utilized at Guillermo. Break-Even
Cost AccountingA. The allocation system might not be accurate, because it allocates based on the number of units produced. However, it does not take into account the time it takes to produce an individual unit. The overhead costs would be more accurate if they reflected not just the number of units, but the time taken to produce each unit. If the Ogunquit takes up more than 12% of the total
Our semester plans gives you unlimited, unrestricted access to our entire library of resources —writing tools, guides, example essays, tutorials, class notes, and more.
Get Started Now