There are two topicschoose one of them Coursework - 1

There are two topicschoose one of them - Coursework Example The authors, Carter and Usry (2002), define cost drivers as factors that cause the expense to happen or any factor that is identified with the event of an expense. Examples of cost drivers include machine hours, direct material hours, direct labor hours and so forth. The process of selecting the system most suitable for a business depends on having a clear comprehension of the benefits and limitations of the two primary costing systems. Also known as the conventional method, the traditional costing framework assigns manufacturing overhead costs to the manufactured products. This method assigns a factory’s indirect costs to the manufactured items on the basis of the volume of units produced, the direct labor hours, or the production machine hours. Therefore, with a traditional costing system the implication is that factory overhead costs are dependent on a given cost driver. The application of this assumption was applicable in the past decades because the listed cost drivers were the biggest contributors to manufacturing costs of products. However, in modern times manufacturing overheads have been driven by numerous factors hence the traditional costing system may be misleading in making effective management decisions (Cokins, 1998). Traditional costing systems apply indirect costs to the products by considering a predetermined overhead rate. The process of traditional costing begins with the identification and selection of the indirect costs and estimation of the expenses for the suitable period. The expense period can be monthly, quarterly, or yearly. The cost drivers that relate to the selected costs are then chosen. Similar to the expenses, the amount of the cost driver is evaluated for the suitable period. The estimated cost drivers and estimated expenses are then used to calculate an overhead rate that is then applied to the products using the figured rate. The conventional

Cultural Influences on a Childs Health Research Paper

Cultural Influences on a Childs Health - Research Paper Example No one is more dedicated in contributing to a child’s health and welfare than his own immediate family members. It can be seen that the families of South Eastern countries like China and India take extreme care in bringing up their child healthily and prosperously. But with regard to American children, they depend more on medical experts and health centers for their health and medical needs. The US being a developed and advanced nation have all the latest technology and medical care system, but unfortunately, does not giving proper care and nurturing to the children when they need it the most. Illness and health beliefs: Every country has its own ancient beliefs and customs, when it comes to their child’s health and welfare For example, it is widely known fact that Chinese practice a holistic approach, when it comes to health and well –being of their child. As per Garnecki (2007)â€Å" In Chinese culture during post partum, the mother and baby are supposed to remain home-bound to prevent against death and disease†.On the contrary, an American women give least importance to their child’s health in post and pre –delivery stage. Even many European countries have their own traditional means for protecting the children from malignant diseases and illnesses. However, such things can sound hilarious to an American family, but are followed respectfully by couples in South Asian, Mexican and European countries even today. The aim of symptom management is to treat the child in advance stages of an illness.