কোত্থাও খুইজা পাইলাম না। স্টিল সার্চিং।
রবিবার, ২৪ জুলাই, ২০১১
স্ট্রং কারেন্সি/হার্ড কারেন্সি/শক্ত মুদ্রা/ শক্তিশালী মুদ্রা কী জিনিস?
(ব্যক্তিগত কারণে এই ব্লগ তৈরি। জাস্ট কপিপেস্টিং হবে)
Strong Currency
A currency when it is worth more relative to other currencies. Because most currencies are floating, their values vary according to market trends. When one unit of a currency trades for more units of another currency, it is known as a strong currency. When a currency is strong, travelers are able to go abroad while spending less of their money, but it makes exports more expensive in other countries. A strong currency can be disinflationary for currencies pegged to it. See also: Weak currency, Exchange rate.
Strong Currency A currency whose value compared to other currencies is improving, as indicated by a decrease in the direct exchange rates for the currency. |
Hard currency (also known as a safe-haven currency or strong currency), in economics, refers to a globally traded currency that can serve as a reliable and stable store of value. Factors contributing to a currency's hard status can include political stability, low inflation, consistent monetary and fiscal policies, backing by reserves of precious metals, and long-term stable or upward-trending valuation against other currencies on a trade-weighted basis.
Conversely, a soft currency indicates a currency which is expected to depreciate against other currencies. Such softness is typically the result of expectations from previous depreciations or devaluations, or of higher relative prices often caused by inflation.
Examples of hard currencies
Precious metals have been the most resilient currencies, with gold historically outlasting all forms of paper fiat money. The paper currencies of some developed countries have earned recognition as hard currencies at various times, including the United States dollar, Euro, Swiss franc, British pound sterling, Canadian dollar,Japanese yen, and Australian dollar. The Deutsche Mark was once a hard currency; it is no longer in circulation, having been replaced by the Euro.
Varying theories of monetary policy preclude any claim of a currency's hardness from being called definitive. The strong downward trend of the US dollar index (USDX) since its November 2006 peak has weakened that currency's position as a hard currency. Quantitative easing by central banks during the financial crisis of 2007–2010 has generally eroded the security of most fiat money.
রবিবার, ১২ জুন, ২০১১
২) ব্যাচ কস্টিং এবং সার্ভিস কস্টিং-এর মধ্যে পার্থক্য (Difference between Batch Costing & Service Costing)
(প্রথম প্রথম অনেকগুলো পোস্ট (কতগুলো জানি না) কেবল কপি পেস্ট হবে। কোনো জনাব মাইন্ড করবেন না। এবং কেউ বাকা চোখেও তাকাবেন না, অনুরোধ লাগে, কারণ যথাস্থানে কৃতজ্ঞতা স্বীকার করা হইবেক। )
ব্যাচ কস্টিং এবং সার্ভিস কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)
সার্ভিস কস্টিং প্রসঙ্গে:
(এই লিংকটায় বেশ কয়েকটা ওয়ার্কড আউট উদাহরণ আছে)
What is service costing
The use of service costing
এখানে জব, ব্যাচ এবং প্রসেস কস্টিং নিয়ে
উইকি জব কস্টিং
ব্যাচ কস্টিং এবং সার্ভিস কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)
সার্ভিস কস্টিং প্রসঙ্গে:
(এই লিংকটায় বেশ কয়েকটা ওয়ার্কড আউট উদাহরণ আছে)
What is service costing
Service costing (also called operation costing or function costing) is a costing method concerned with establishing the costs, not of items of production, but the cost of services provided.
Service costing is a method of accounting for services or function. These service centres or service functions include maintenance, personnel, canteen or stores.
Service organisations do not make or sell tangible goods. Profit seeking service organisations include accountancy firms, law firms, transport companies, hair saloons, banks and hotels. Non-profit organisations include hospitals, schools and libraries.
The use of service costing
Service costing is used in:
- External services: provided by a company in a service industry, e.g. car hire services, air transport services, courier services, etc.
- Internal services: carried out by internal departments of a company, e.g. the costs of the vans or Lorries used in distribution departments, the costs in computer departments or costs for staff canteens.
Service costing differs from product costing (such as job or process costing) in the following ways:
- Composite cost units are used
- Intangibility of output
- Can be used for both internal and external services
- Low level of direct costs as a proportion of total costs since for most services it is difficult to identify many attributable direct costs. For example, cost of direct materials consumed will be relatively small.
_____________________________
ব্যাচ কস্টিং প্রসঙ্গে:
Batch costing
A type of job costing where a batch of identical products is treated as an individual job with unit cost found by dividing the total batch cost by the number of units produced.
A type of job costing where a batch of identical products is treated as an individual job with unit cost found by dividing the total batch cost by the number of units produced.
Batch costing
1. It is a refinement of job costing.
2. Here the unit of measurement is batch comprising of lots of similar units.
3. Separate cost sheet are maintained for each batch of products by assigning a unique batch number.
4. Cost per unit in a batch =Total cost of batch/No of units in the batch.
5. Applications :-Pharmaceuticals , drug industry, readymade garments ,manufacture of electronic parts of TV etc.
1. It is a refinement of job costing.
2. Here the unit of measurement is batch comprising of lots of similar units.
3. Separate cost sheet are maintained for each batch of products by assigning a unique batch number.
4. Cost per unit in a batch =Total cost of batch/No of units in the batch.
5. Applications :-Pharmaceuticals , drug industry, readymade garments ,manufacture of electronic parts of TV etc.
Here is a problem on Batch costing. Click here
উইকি থেকে:
Operation cost in batch manufacturing
Batch costing is a modification of job costing. When production is repetitive nature and consists of a definite number of articles, batch is used. In batch costing, the most important problem is to determine the optimum size of the batch that follows the fact that production of two elements of costs:- Set up costs which are generally fixed per batch.
- Carrying costs which vary directly with the size of the batch.
- setting up costs per batch.
- cost of manufacturing such as (direct materials cost + direct wages + direct overhead) per piece.
- cost of storage.
- rate of interest on the capital invested in product and rate of demand for product.
Batch costing is used for calculating total cost of each batch. Batch is small group of units which is produced for production purposes. We also identify batch of units in our production. All raw material is supplied on batch basis and other expenses are also paid on the basis of each batch.
For instance, in the drugs industry, producer will make the batch of tablets instead of producing single tablet. This will be easy to sell that batch in market. So, calculating cost of each batch, we will calculate material cost per batch, labour cost per batch and other expenses per batch. If we want to calculate cost per unit, we have to divide total batch cost with total batch units.
For instance, in the drugs industry, producer will make the batch of tablets instead of producing single tablet. This will be easy to sell that batch in market. So, calculating cost of each batch, we will calculate material cost per batch, labour cost per batch and other expenses per batch. If we want to calculate cost per unit, we have to divide total batch cost with total batch units.
এই লিংকে জব কস্টিং এবং ব্যাচ কস্টিং নিয়ে বেশ কিছু জ্ঞানী আলাপ রয়েছে, সময় পেলেই সেখান থেকে কপি করা হবে।
এখানেওএখানে জব, ব্যাচ এবং প্রসেস কস্টিং নিয়ে
উইকি জব কস্টিং
১) জব কস্টিং এবং কন্ট্রাক্ট কস্টিং-এর পার্থক্য (Diffrence between Job Cosing and Contract Costing)
(প্রথম প্রথম অনেকগুলো (কতগুলো জানি না) পোস্ট কেবল কপি পেস্ট হবে। কোনো জনাব মাইন্ড করবেন না। এবং কেউ বাকা চোখেও তাকাবেন না, অনুরোধ লাগে, কারণ যথাস্থানে কৃতজ্ঞতা স্বীকার করা হইবেক। )
জব কস্টিং এবং কন্ট্রাক্ট কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)
নিচের জবাবটা নেয়া হয়েছে এই লিংক থেকে
Following are four points which shows as basis of difference between job costing and contract costing:-
1st Point : Area of Work
→ Contract costing is used for calculating the cost in very big work like making of 10 floors building or making of bridge.
2nd Point : Period
→ In job costing, we take that job which can finish within short period.
→ In contract costing, we include that contracts which can finish within one year or more than one year.
3rd Point : Account
→ In job costing, we make job account for every job. In this account, we show different expenses which are paid for completing that job.
→ In contract costing, we open contract account for every contract. In this account, we show all expenses relating to contract and it also show work in progress in the form of work certified and work uncertified. Difference of credit and debit side of this account will show notional profit or loss.
4th Point : Transfer of Profit
→ If specific job is done and finished goods of this job are sold to customers, its all profit will transfer to profit and loss account.
→ In contract costing, we check, how much work is done and on the basis of work certified, we calculate the proportion of notional profit which is transferred to profit and loss account.
এছাড়া নিচের লিংকটাও দেখা যেতে পারে:
জব কস্টিং এবং কন্ট্রাক্ট কস্টিং-এর পার্থক্য:
(এই প্রশ্নটা এসেছে, সিএমএ অগাস্ট-২০০৮, ম্যানজমেন্ট এ্যাকাউন্টিং (প্রফেশনাল লেভেল-১)-এর পরীক্ষায়)
নিচের জবাবটা নেয়া হয়েছে এই লিংক থেকে
Job costing and contract costing both are the methods of costing and used when we receive specific order for performing any work. But after this, there are many differences between job costing and contract costing which we are explaining in four points.
1st Point : Area of Work
→ Job costing is used for calculating cost in very small work like making of specific type of product. For instance, if you receive the order of making 10 chairs, you will used job cost in this specific work instead of using contract costing system.
→ Contract costing is used for calculating the cost in very big work like making of 10 floors building or making of bridge.
2nd Point : Period
→ In job costing, we take that job which can finish within short period.
→ In contract costing, we include that contracts which can finish within one year or more than one year.
3rd Point : Account
→ In job costing, we make job account for every job. In this account, we show different expenses which are paid for completing that job.
→ In contract costing, we open contract account for every contract. In this account, we show all expenses relating to contract and it also show work in progress in the form of work certified and work uncertified. Difference of credit and debit side of this account will show notional profit or loss.
4th Point : Transfer of Profit
→ If specific job is done and finished goods of this job are sold to customers, its all profit will transfer to profit and loss account.
→ In contract costing, we check, how much work is done and on the basis of work certified, we calculate the proportion of notional profit which is transferred to profit and loss account.
এছাড়া নিচের লিংকটাও দেখা যেতে পারে:
Differences Between Job And Contract Costing
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