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Unit 3 DB Managerial Accounting
Unit 3 DB Managerial Accounting
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Unit 3 DB Managerial Accounting
Job order costing system is a system used in job situations where many types of products are generated in each and every period. A clothing factory is a good example that would use a job order costing system since different types of jeans would be manufactured within a given period of time. In addition, they would be for men or women. In this kind of costing system, the costs are followed back to the jobs and then they are divided by the total number of units in order to get the cost per unit. It is also widely used in industries offering services to the public: law firms, advertising agencies, hospitals and accounting firms. This gives them assistance on accumulating all the costs incurred for the purposes of accounting and billing.
Process costing methods on the other hand are used when production of one single product continues in large amounts and for a comparatively longer period. Process costing system just like job order costing system provides a cost per product which is arrived at based on direct costs. Most of the products received from the mass production are sold out individually but in large quantities therefore a change in the cost of each unit results to a significant change in the total cost. Process costing methods are most effective in chemical production industries, flour, steel rubber as well as pharmaceutical manufacturing companies. This is why process costing systems are in some instances called continuous/mass production cost accounting systems.
For a young company still in its initial stages of operation, a job order costing system suits it best. This is because it gives the owner an option to sell a variety of products at the same time in order to know which one best suit their interest and in future they can focus on an individual product. Furthermore, a job order costing system ensures continuous product supply for the company.
References
Needles, B. E., Powers, M., & Crosson, S. V. (2011). Principles of Accounting. Cengage
Learning.
Dosch, J., & Wilson, J. (2010). Process Costing and Management Accounting in Today’s
Business Environment. Institute of Management Accountants.
Unit 3 Case Project for IPCE Network Upgrade
Unit 3 Case Project for IPCE Network Upgrade
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Abstract
This document examines a case project where a company called IPCE aims to upgrade their network. Part 1 of this document explores whether replacing hubs with switches makes the network faster. It also explores whether the use of routers between each switch will improve performance, as well as other configuration options IPCE may consider. Part 2 of this document explores whether hardware needs for upgrading the networks have been met. This is under the assumption that IPCE has ordered 9 Cisco 2600 routers and 10 Cisco 1900 routers. IPCE is also assumed to grow by 100% over the next five years. Part 3 of this document proposes a VLAN solution for the broadcast domains. This includes router interface details, switch interface details, network address for each network segment and indicates the number of possible hosts per network.
Keywords: Local Area Network, Virtual Local Area Network
Unit 3 Case Project for IPCE Network Upgrade
A company called IPCE decides to upgrade their LAN configuration from 5 hubs and one router to one that implements 10 switches. The company wants to divide their ten departments into separate entities, with routers between each switch. Therefore, this divides the broadcast domains between the switches (Caballero, 2003). IPCE Company is unsure of how to implement their ideas; thus, they employ Windows Networks for consulting services.
Part 1
Will Replacing the Hubs with Switches Make the Network Faster? Why or Why Not?
If hubs are replaced with switches, the performance of the network segments improves significantly. Frames coming into the network segment are duplicated to all devices ports regardless of whether the host requested them or not, thus, increasing network activity. Hubs share bandwidth between multiple devices connected to its ports such that if many devices are transmitting data, the bandwidth is distributed among the devices. Hubs also use a half-duplex transmission mode (Caballero, 2003). Switches, on the other hand, can detect the device with which data needs to be transmitted to, thus, minimizing network traffic. The full bandwidth in switches is available to all ports at the same rate. Also, switches use a full duplex transmission mode.
Will having a Router between Each Switch Improve Performance? Why or why Not?
Performance is improved. This is because the routers share the backlog of having to route network traffic, by perhaps working with a backbone router to produce an efficient routing table.
What other options for configuring its network should IPCE consider?
IPCE should consider using a hierarchical routing mechanism where routing levels are determined by how the company intends to structure its departments and for future expansion.
Part 2
Will the hardware IPCE have ordered meet their needs? If not, what would you suggest?
The hardware ordered is not enough. IPCE should order 1 or more Cisco 2600 router. This is to ensure that the initial requirement that each network segment maintain its broadcast segment is met. Other routers may be used to implement Hierarchical routing.
Part 3
The assumption here is that internet connection is through router 1, perhaps the IT department.
References
Caballero, J. M. (2003). Installation and maintenance of SDH/SONET, ATM, xDSL, and synchronization networks. Boston, Mass. [u.a.: Artech House.
B. (2020). The Opportunities and Challenges of Blockchain Adoption in Supply Chain Management (Doctoral dissertation
Appalachian State University).