Olga Miltsova Cost accounting, often referred to as managerial or management accounting, is the branch of accounting that provides economic and financial information to decision makers within a company. The idea of providing information for use within the company to aid management to plan, direct, and control operations differentiates cost accounting from other segments of the accountancy profession.
Scaffolding Although there are numerous types of scaffolds in use in cities, there are two types of scaffolds that are more common or visible on the streets. One is often referred to as a pipe scaffold and the other a hanging or suspension scaffold.
A pipe scaffold is a stationary scaffold that is constructed with pipes and erected from the ground up along the side of a building. A hanging or suspension scaffold is supported from the roof or setback of a building and held by either cables or rope.
A master rigger or special rigger must be contracted for the work, and each worker using or operating the suspension scaffold must be employed by the master rigger, special rigger, or their company.
Scaffold Adjustable suspension scaffold means a suspension scaffold equipped with a hoist s that can be operated by an employee s on the scaffold. Bearer put log means a horizontal transverse scaffold member which may be supported by ledgers or runners upon which the scaffold platform rests and which joins scaffold uprights, posts, poles, and similar members.
Boatswains' chair means a single-point adjustable suspension scaffold consisting of a seat or sling designed to support one employee in a sitting position.
Body belt safety belt means a strap with means both for securing it about the waist and for attaching it to a lanyard, lifeline, or deceleration device. Body harness means a design of straps which may be secured about the employee in a manner to distribute the fall arrest forces over at least the thighs, pelvis, waist, chest and shoulders, with means for attaching it to other components of a personal fall arrest system.
Brace means a rigid connection that holds one scaffold member in a fixed position with respect to another member, or to a building or structure. Bricklayers' square scaffold means a supported scaffold composed of framed squares which support a platform. Carpenters' bracket scaffold means a supported scaffold consisting of a platform supported by brackets attached to building or structural walls.
Centenary scaffold means a suspension scaffold consisting of a platform supported by two essentially horizontal and parallel ropes attached to structural members of a building or other structure.
Additional support may be provided by vertical pickups. Chimney hoist means a multi-point adjustable suspension scaffold used to provide access to work inside chimneys.
See Multi-point adjustable suspension scaffold. Cleat means a structural block used at the end of a platform to prevent the platform from slipping off its supports. Cleats are also used to provide footing on sloped surfaces such as crawling boards.
Competent person means one who is capable of identifying existing and predictable hazards in the surroundings or working conditions which are unsanitary, hazardous, or dangerous to employees, and who has authorization to take prompt corrective measures to eliminate them.
Continuous run scaffold Run scaffold means a two-point or multi-point adjustable suspension scaffold constructed using a series of interconnected braced scaffold members or supporting structures erected to form a continuous scaffold. Coupler means a device for locking together the tubes of a tube and coupler scaffold.Overhead Crane & Hoist Service: A Comprehensive Guide to Service, Inspection & Modernization.
Our services include scheduled preventative overhead crane maintenance, emergency overhead crane repair, authorized warranty repair, installation (entire overhead crane systems and spare parts), crane modernization, modifications and upgrades.
A plant-wide overhead rate is a single rate used to assign or allocate all of a company's manufacturing overhead costs to its production output. (Manufacturing overhead costs are the indirect costs of production such as repairs, maintenance, depreciation, electricity, supervision, etc.) Often the.
The following contains a (sometimes commented) glossary of terms related to lean manufacturing or production management with a brief definition. Another efficiency is the elimination of too many overhead bits.
For example, RTP headers have a byte header. With a payload of as little as 20 bytes, the overhead can be .
In this example, we will provide you the step by step on how to calculate Predetermined Overhead Rate.. Example: ACB is the company that operating in the car manufacturing. The company’s cars will be sold in the local and export to foreign country.
Predetermined overhead rate is used to apply manufacturing overhead to products or job orders and is usually computed at the beginning of each period by dividing the estimated manufacturing overhead cost by an allocation base (also known as activity base or activity driver).Commonly used allocation bases are direct labor hours, direct labor dollars, machine hours, and direct materials.