Sunday, February 16, 2020

Accounting #1 Essay Example | Topics and Well Written Essays - 1750 words

Accounting #1 - Essay Example Cost accounting is correlated with managerial accounting work, since it is highly use in the preparation of managerial accounting work. The objectives of managerial accounting are to prepare information in order to optimize the firm’s value and production activity. The reports utilize in managerial accounting include comparing actual results with plans or benchmark prepared at the beginning of the accounting cycle. Other reports include indicators such as orders received, order backlog, capacity utilization, and sales (Garrison, et al., p.4). Some of the main functions of managerial accounting are planning, directing & motivating, controlling, evaluating year end results and closure of the planning and control cycle. Managerial accounting differs from financial accounting in the time scope. Financial accounting deals with historical events, while managerial accounting places emphasis on the future. Managerial accounting does not follow the general accepted accounting principles (GAAP) (Moore & Jaedicke, 1972). The reports prepared by managerial accountants must be timely and relevant so that the users of this information can make decision based on what is occurring or the projection of what may occur. The main users of the work perform by managerial accountants are the executive management team of a company. Just-in-time inventory management is a philosophy of manufacturing based on planned elimination of all waste and on continuous improvements of productivity (Ashland). In practical accounting terms what JIT does is minimize the amount of inventory on hand in order to improve the cash flow position of a firm. Companies order the exact amount of material needed for a production run and the reorder point occurs when the inventory runs out. Precision and timeliness is necessary so that the company does not run out of raw materials or inventory needed to continue to operate. The business world in the 21st century is very competitive and business owners can

Monday, February 3, 2020

Visual aesthetics in movie Once upon a time in the west, and Frida Essay

Visual aesthetics in movie Once upon a time in the west, and Frida - Essay Example In rare form, the films aesthetics skillfully incorporates Kahlo's paintings into real scenes, often focusing for several minutes on the slight differences between realized canvas and filmed reality. The visuals are one of the film's strongest points. The same fluid efficiency that the direction produces during the scenes focused on the interplay between paint and flesh impressively permeates the whole film. The camera work, lighting and costumes assist in producing the aesthetic visualizations of the film. Another part of the movie's visual aesthetic is the rather stilted animations that occur between certain scenes of the film. Borrowing images from Kahlo's work and almost always centered on death another very visible theme of the movie, these transitions are eerie and strangely powerful. A scene early in the film, when Rivera is proposing to Kahlo, he tells her that while he can never be faithful, he promises at least his loyalty. The film itself makes a similar promise to its audience, and while in one sense "Frida" isn't worthy of its subject, it always remains loyal to her aesthetics. The film's constant visual backdrop is of a new town in the process of being built in the middle of the desert, a town that will be called Sweetwater, due to its valuable water supply which will be an important way station for the comin