Accounting Mixed-costs Mastery

MEMO
Company: Claire’s Anteeks, Incorporated
Date: June 12, 2006

To: Sheepsmell Compostholestoy, CPA; Accounting Manager at Claire's Anteeks
From: Patrick Darnell, CBW and BMW

Subject: Historical Marker – Mixed Costs Mastery

Refer: Changing the course of business for Claire’s Anteeks, Incorporated, by determining the fixed and variable portion of each mixed cost such as utility costs, maintenance costs, and beyond.

Dear Mr. Compostholestoy:
The gift of Accounting Management is not to be taken frivolously. In the business of increasing the efficiency of manufacturing and non-manufacturing numerations the result is only limited by the specificity of the query. Mixed costs are a semi-fixed-cost “plus” semi-variable-cost classification that algebraically can define the future of Claire’s Anteeks.
With mushrooming competition coming in from the globalization of manufacturing, Claire’s Anteeks may use now its new technology of mixed cost corollaries to maneuver through the ensuing storm.
Never look the gift-horse of “accounting by managerial inquiry” in the mouth, without first considering the source. Benefits to be achieved are the “higher level” of care by Claire’s Anteeks special employees and managers, who want to achieve best operating practices.
Frankincense and myrrh may only be tree sap, but like the gifts of managerial accountancy they are more precious than gold.
We in accounting management are recommending further classifications of internal costing strategies, using mixed costing technology. Internally at Claire’s Anteeks, our non-manufacturing costs and manufacturing costs can be flexible or capacity driven.
Direct and indirect costs organized by categories for “planning and evaluating” will benefit in-house security, and will make certain continuing growth and improvement of Claire’s Anteeks. Please read the following to see why I am so confident you will find compelling reasons to seek various cost strategies.

Yours truly,
Patrick Darnell
Ps. Your invoice is in the mail.