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Understanding the Three Basic Elements of Manufacturing Costs

Cost accounting is a fundamental requirement for achieving success in manufacturing. To be competitive and profitable, a manufacturer must understand and control the three basic elements of manufacturing costs: direct materials, direct labor and factory overhead.... read more >

Merger & Acquisition Costs - Tax Deductible?


By Evan Ogrodnik

Many U.S. businesses have used the recent economic downturn as a stimulus to revisit and revise their short- and long-term strategic plans. As such, many ... read more >

Fixed Asset Impairment Consideration - Year 2

The recession officially began in December 2007, but some manufacturers didn’t start to feel the effects until late in 2008. Many manufacturers probably had fixed asset impairment discussions with their auditors at the end of 2008, but were able to conclude that sufficient evidence was not available to support an impairment. However, don’t be surprised if you have to consider a fixed asset impairment again at the end of 2009.... read more >

Pennsylvania Act 32 - Implementation Alert


By Martin DiGiovine

Recently, we have received many inquiries requesting clarification of a statement made in an informational brochure by the Pennsylvania Institute of Certified ... read more >

Use Bridge Analysis for Better Planning and Measurement

For those of you who have not performed bridge analysis, it is a way to analyze your performance against a benchmark (prior year, budget, latest forecast) ... read more >

How to reset the used cell range in MS Excel

Have you ever been frustrated when Excel acts as if the active area of your spreadsheet is significantly larger than the set of rows and columns where ... read more >

Congress Simplifies Cell Phone Deduction and Depreciation Rules


By Martin DiGiovine

As part of the Small Business Jobs Act of 2010, signed into law by President Obama on September 27, 2010, cellular telephones and other similar telecommunications ... read more >