Management Accounting - Full Costing

Full Costing

In our list of ways to define cost, we're onto number 3:

• Differential future cash flows (DFC)


• Cost behaviour in relation to output


• Assignment to cost object


• Financial statement perspective


• Business function

Distributed Computing - Architectures

This post is going to be mainly about the architectures employed by a distributed system and I don't mean this kind of architecture:

There are two main types of architectures that we shall be looking at those which are...

• Tightly Coupled- several machines which are highly integrated, which may seem and work like a single computer.

Management Accounting - Operating Gearing, Marginal Analysis

Operating Gearing and Marginal Analysis

If you have an activity, and it has high fixed costs compared to it's variable costs, then that activity has high operating gearing.

When operating gearing (OG) is high, a small change in sales will have a much bigger effect on profit, so you can say that profits are more sensitive to activity volume when OG is high.

Management Accounting - Fixed and Variable Costs

Fixed and Variable Costs

You'll remember from the previous post that there's more than one way to define cost. The methods were:

• Differential future cash flows (DFC)


• Cost behaviour in relation to output


• Assignment to cost object


• Financial statement perspective


• Business function

The previous post focused on DFC, and this post is about cost behaviour in relation to output. What's that in english? We're on about fixed and variable costs.

Algorithms - Traversals

Traversals

What is a traversal? It's when you visit every node of a tree or graph using the edges.

Tree traversal

Let's talk about 3 methods of traversing trees (Note: Always start at the root)

• Depth-First-Search: Visit all the descendants of a node before visiting the sibling nodes. You have to visit some nodes more than once in a DFS, this is called backtracking


• Breadth-First-Search: Visit all children of a node before visiting sibling nodes


• Priority Search: Nodes are given priorities, and the children of the node that haven't been visited yet with the highest priority are visited first

So let's try these on a tree. Here's one I made earlier:

Algorithms - More graphs

More Graphs (yay)

Note: This is a direct follow on (or a sequel if you want) to this post, so you might want to read that first!

Representing graphs

So you've seen what graphs are and how they can be classified. But how do you represent them in code? For example, do we put them in an array, a vector or a linked list? There isn't one definite answer, so let's go through some of the methods of representing them.

CSS Funnies

A Post For All Our Boredom :)

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