Need assistance, just can't caught up with all assignment for being in the place where internet connections are not good. The assignments in docx file but use the PPT and its subject for it, thanks.

TRIDENT UNIVERSITY 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 Pricing The cost estimates of producing the air filters includes following 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. It is important to use the cost plus costing approach to determine the 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 sales Tax savings Financial Disadvantage: Increased tax Non 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 Module 3 - SLP TRANSFER PRICING AND RESPONSIBILITY CENTERS Third part of the presentation. See background information for the module one SLP. Required: Include the following items in your presentation. The organization is currently centralized, but is reviewing options to put a decentralized structure in place. You are asked to comment on responsibility centers and their functions. Cost centers can be a drain on an organization. Do you have any thoughts about limiting the number of cost centers and control costs? Present specific ideas. 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