Cost Drivers Essay Example | Topics and Well Written Essays - 500 words

Cost Drivers - Essay Example Finally, cost drivers includes hours of time, number of employees, number of setups, number of wheel, number of enquiries, number of products produced, number of machines maintained, and number of hours of supervision. Cost behaviour normally relate to various activities as well as the consumption of resources ((Hansen et al. 2009). Such resources have costs which are either fixed and do not vary directly with resource usage in the short run or variable and varies in direct proportion to the resource consumption. Activities usually consume resources and the costs of such resources often follow various behavioural patterns (Needles et al. 2010). Since, the supervisors spend an equal amount of time with each employee they supervise, the costs associated with it are fixed, and they do not vary directly with resource usage. Since the building is allocated based on square footage, the costs are variable. There is a direct correlation between amount of space used and the rent. There is also a direct correlation between the Energy or electric power consumed and the number of units produced (Needles et al. 2010). In terms of labour, the costs are variable as they change in direct proportion to the number of units produced. The cost of equipment is fixed and does not vary directly to the units produced. The cost of materials varies in direct proportion to the number of units produced. There is an indirect relationship between amount of supplies and production time. The costs therefore vary in direct proportion to the resource consumption ((Hansen et al.

Programming III ( Advanced ) Assignment Example | Topics and Well Written Essays - 750 words

Programming III ( Advanced ) - Assignment Example ation and deserialization is independent of the platform used, that is, data serialized on one machine is able to be deserialized on a completely different machine with a different platform (DAnjou, 2005). Serialization in java has been used mainly to facilitate communication between different machines, for persistence, deep copying, caching and cross java virtual machine synchronization. The use of serialization is advantageous since it allows for refactoring , it is customizable and easy to use, allows encryption, compression and authentication thus facilitating secure computing and lastly, the mechanism allows interchange of libraries between java and other programing languages such as C++ among other advantages. Despite the above stated functions and advantages of serialization in java, there are too many disadvantages associated with serialization. Serialization offers significant overhead thus it cannot be used with large objects. Also, the serialization facilitates increased memory requirements for a system. The use of data serialization also leads to breakage of identity of an objects, and invasion of the programming model. To address this disadvantages and limitations of serialization, an input/output process mechanism has been introduce. This mechanism is referred to as Externalization. Not only is Externalization used to eliminate the limitations of serializations, but also in some cases, it is exclusively required. Externalization refers to the process in which externalizable interface is implemented to facilitates persistence and restoring of the object. Basically, the externizable interface works by extending the serializable interface. Moreover, the externizable interface facilitates definition of custom rules and also, definition of customizable serialization mechanism. Thus, it can be easily said that externalization is an extension of serialization. The process of using Externalization is similar to the implementation process of