29-30 January 2004
London
London
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One problem that exists in costing systems is the difficulty of allocating fixed costs to products. This is almost always done arbitrarily and there is an element of distortion, particularly if a number of products are involved. One way round this is to use Marginal or Direct Costing, which divides costs into fixed and variable costs.
Stock Turnover is a useful ratio for judging performance but there is no common yardstick that can be applied to all firms, as this varies according to the nature of the business.
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Badly-written letters prove costly
US Jobs and overseas competition key election topics
Matrix for Barnsley
17 September: The Employment Agents Movement (TEAM) North-West and North Wales meeting. Rowton Hall, Chester CH3 6AD, 2.30pm. Visit www.jobsatteam.com.
18-20 September: Chartered Institute of Personnel and Development Annual Conference, International Conference Centre, Harrogate, Yorkshire. For more information, visit www.cipd.co.uk.
The US staffing industry employed nearly three million workers between May and June, a record for the second quarter, according to the American Staffing Association. Temp sales totalled $18.5bn, 5.9% higher than the first quarter and 2.3% up on the second quarter in 2006.
Thomas International has signed on as headline sponsor for the Recruiter Awa- rds for Excellence 2008.
This is the sixth year that the psychometric testing specialist has taken a lead role in the industry's most prestigious awards.
"We're delighted to have Thomas back as we take the awards into a new stage of development," said Recruiter publisher Philip Hayne.