Anyone please provide assistance using the questions in the docx file. Use similar subject in the PPT as the continuation.

TRIDENT UNIVERSITY Dexter B. Alfaro Module 3 SLP: Transfer Pricing and Responsible Centers ACC501: Accounting for Decision Making Dr. Mary Dereshiwsky August 10, 2015 Air Filter for Ventilation Systems I would like to present my idea of producing air filters for ventilation systems. Over years, the number of ventilation systems installed in homes and office location has increased significantly. This provides huge business opportunity to improve the markets for the air filters. The air filters are aimed at purifying air including taking out dust, pollen grains, and viruses from the air. This will assist in improving the overall air quality and purity. The company should invest a considerable capital in the development of air filters. In summary, I will provide a cost behavior analysis on the cost elements of the air filters as well as pricing strategy and approach. Cost Estimates and The cost estimates of producing the air filters includes following Pricing Table 1: Cost Estimates of Air Filters Cost element Estimates(Cost per Unit, S$) Labor Cost 7.0 Parts cost 3.0 Fixed Cost 2.0 Overhead cost 5.5 Total cost per unit 17.5 Pricing Suggestions It would be recommendable to price the air filters at close to $25 and $30. Such prices would be useful in covering the overall costs involved in the production of the air filters in the company. is important to use the cost plus costing approach to determine the It selling price of the air filters. This will help in ensuring that the company makes a considerable amount of profits form the new product. The cost plus pricing approach is based on the need to assist the company with the overall production costs which stands at $17.5 per unit. Therefore, the selling price of $25 per cent or $30 per cent is appropriate to ensure that all the costs involved are covered by the consumers. Cont. With continued production, it is expected that the parts cost per unit might lower to $1.5 per unit and the overhead costs to $3.0. This would lower the overall costs per unit to $12.5 due to the economies of scale. The reduction in the overall costs per unit would offer opportunity to grow the production of the products as well as improving the potential profit. Module 2 What about special pricing (625-628, Acc) for some markets or customers? Special Pricing: Pricing techniques are important for any product or market structure. Sellers want to sell their all stocks to do this some time they are playing with price mechanism of a market. They offer different prices of same product to different customers or groups. This mechanism is called special pricing or price discrimination. Cont Sellers do this for following reasons Personal links Increasing profits Maintaining contacts with great buyers Other exceptions Cont Effects: It's not good for both seller and buyer. It disturbs the market mechanism and impairs the goodwill of a business Show effect on revenues and profitability based on stated assumptions. Effects on revenue and profitability: As we know price discrimination is done for earning maximum profit, so it affects the revenue and profit lines to a great extent. Profit in price discrimination may be sum of both consumer and producer surplus. Its effects can be analyzed by given figure Figure Potential advantages and disadvantages, both financial and non-financial. Financial Advantage: Increase in profit Increase in equity Increased Tax sales savings Financial Increased Non Disadvantage: tax Financial Advantage: Increased clientage Monopoly Non Financial Disadvantage Impaired good will Different bans or penalty What are the relevant costs to consider? As it affects the market mechanism and more bad than good so it should be avoided Reference Reference: Anderson, Eric T, and James Dana. (2008). \"Integrating Models of Price Discrimination.\" Mimeo, Northwestern. Barnow, B.,G. Cain and A. Goldberg (1980). \"Issues in the Analysis of Selectivity Bias.\" Evaluation Studies, 5, 42-59. Busse, M. R. and M. Rysman (2005): \"Competition and Price Discrimination in Yellow Pages Advertising.\" RAND Journal of Economics, 36, 378-390. Module 3 SLP RESPONSIBILITY CENTERS An organization that wants to put their operations under control is mandated to carry out a performance assessment. Therefore, to make sure that the evaluation of the company is done in a simple but comprehensive manner, organizations are prompted to delve into creating the responsibility centers. Therefore, a responsibility center is a unit within an organization where the manager is held accountable. It is notable to say that the responsibility centers in an organization, however, how many still aims at making the organization achieve its objectives (Needles & Crosson, 2013). There are various types of responsibility centers. They all aim at specific goals in the organization and work towards achieving them. They also depend on what they control; therefore the various types of responsibility centers include Profit centers, cost centers, investments centers and revenue centers. The investment centers in an organization are the units where the managers together with the designated employees control the costs, the level of investment and also the revenues of the organization (Needles & Crosson, 2013). It works as an independent organization but works in line with the ethics and norms of the organization. The profit centers of the organization are the responsibility centers where the supervisors, staff and the managers form a team. The team, therefore, works on the costs of the products or services that they offer, and subsequently their revenue. The team is also responsible for the results that are achieved by their strategies. However, the investment activities are not carried out by the profit centers but the senior management (Needles & Crosson, 2013). Revenue centers of an organization are the responsibility centers where the team that has been formed has the mandate to control only one thing in the organization, revenue (Needles & Crosson, 2013). The team does not have the responsibility to act on the other factors in the organization such as costs and profits. On the other hand, some revenue centers have control on the price, promotional activities, and the available stock. Finally, there are the cost centers where the organization has a particular unit, a responsibility center that has a team to work on the cost of the organization's services and products. However, the cost centers do not have control on the other factors such as revenues, investment level, and the profits of the organization. The cost centers primarily aim at making the organization reduce the levels of costs (Needles & Crosson, 2013). Since the cost centers aim at reducing the prices in the organization, they have an adverse impact on the profits that an organization can accrue from them. Therefore, strategies are put in place to make sure that the cost centers are controlled in a manner that is not disastrous for the organization. It is notable that when an organization concentrates on the cost centers it aims only at the reduction of prices but does not consider consumer satisfaction and loyalty (Fowzia, 2011). To make sure that the cost centers are controlled, the organization is mandated to offer the best services to the customers. This is achieved by ensuring that the complaints from customers are reduced significantly and also the services that are offered to the customers are of the right quality and are what they asked for. The commitment to the service delivery to the customers makes the organization wary of sending the wrong message to the customers such as giving out the wrong good or service. The organizations can also control the cost centers through the ensuring of efficiency in the work and procedure of what they offer. They should also take note of all the procedures and their outcomes (Fowzia, 2011). References Fowzia, R. (2011). Use of Responsibility Accounting and Measure the Satisfaction Levels of Service Organizations in Bangladesh. International Review of Business Research Papers, 7(5), 53-67. Needles, B., & Crosson, S. (2013). Managerial accounting. Cengage Learning. Module 4 SLP Module 4 - SLP BUDGETING, VARIANCE ANALYSIS, AND PERFORMANCE EVALUATIONS Fourth and final part of the presentation. See background information for the module one SLP. Required: Include the following items in your presentation. Performance measures. It is important to measure success of the organization and its managers. Suggest performance measures for o divisions, product lines, etc. o managers Comment on the measures selected and explain how they foster goal congruence for the organization and employees. SLP Assignment Expectations Submit a Power Point presentation or a Word Document. A Power Presentation should have no more than six slides and a Word document cannot exceed two pages. Use words, tables, and graphs to make a succinct presentation. Document all sources and provide links at the end. It is acceptable to add another slide or page to list the sources. Combine the submissions from prior module(s) into one file before uploading to the dropbox. Rubric At Trident University, your assignments will be evaluated using grading rubrics. While every assignment is assessed using one of the rubrics, grading rubrics may differ across assignments. 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