Answer:
b. When using ABC for service industries, special methods must be used to identify cost pools and cost drivers due to the unique nature of the services offered.
Explanation:
The cost pool method are the same we should look for activities which add value to the product to provide a more accurate product costing.
In cases of services the company will also determinate activities considering this premise therefore, there is no especial nature to offer to the client.
 
        
             
        
        
        
Answer:
Account name                         statement(1)                     type of account(2)
Accounts payable                      BS                                        CL
Accounts receivable                  BS                                          CA
Accruals                                     IS and BS                             income and SE         
Accumulated amortization        BS                                       FA
administrative expenses            IS                                      E
Buildings                                       BS                                   FA
Cash                                              BS                                  CA
Common shares                           BS                                    SE
Cost of goods sold                     IS                                       E                         
Amortization                                 BS                                     E
Equipment                                       BS                                 F ASSET
General expenses                           IS                                     E
Intrest expenses                                IS                                     E
Account name                        Statement(1)                 type of account(2)
Inventories                                   BS                                   CA
Land                                             BS                                    FA
long term debts                          BS                                    CL
Machinery                                  BS                                       FA
marketable securities               BS                                      CA
Line of credit                              BS                                             LTD
operating expense                    IS                                           E
Preferred shares                     BS                                      SE
preferred share dividends      BS                                     SE
retained earnings                    BS                                      R
Sales revenue                         IS                                            R
Selling expense                    IS                                                E
Taxes                                         IS                                             E
Vehicle                                     BS                                             FA
  
 
        
             
        
        
        
Answer:
Assuming that the elimination of frequent-flyer programs would have enabled the airlines to earn higher profits and remain in business, then it would be a purely good idea for the airlines to eliminate their frequent-flyer programs.
The big question is, how much did the frequent-flyer programs cost the airlines?  Would the cost-savings be sufficient to eliminate their bankruptcies?  It is a known-fact that the airlines that create such programs always recover the program costs by charging higher fares.
Explanation:
The issue of airlines going bankruptcy does not seem to stem from customer-loyalty programs like the frequent-flyer programs.  The root cause lies in operational and other costs that airline managements have not been able to control.
 
        
             
        
        
        
Answer:
The correct answer is letter "D": Glocalization
.
Explanation:
Glocalization is a combination of two words: <em>globalization </em>and <em>localization</em>. The term combined refers to companies with a global presence that adapt their products according to the culture of the area where they are. Usually, glocalization implies local advertisement to promote the familiarization of foreign among the local target customers.