Accounting : Case Report

Running head: CASE REPORT1Case ReportName of studentName of courseAffiliated institutionInstructors nameDateCASE REPORT2Case ReportPart IActivity measure is the application of costing systems depending on the measure of thevolume of the item in question. The term is sometimes synonymously replaced with the phrase"cost driver" (Law, 2016). Activity measure in the library context is applied on the number ofdeliveries, and the units available for sale. There is no stated limitation on the number of activitymeasures to be employed and used.Activity measure in libraries is important because it introduces a systematic manner ofcost calculation for different books. Every library needs an appropriate activity measure foranalyzing the cost structure of the books intended for the sale. Activity measure has to involveessential steps in figuring out why the item in question deserves such a price. The activitymeasure at every given time should be able to provide a relevant and sensible background to thechoice of the cost.The factors of the books and the situation in the market will determine its value. Sincebooks are durable and meant to serve as long as they can, An appropriate activity will be basedon the appearance regarding the number of pages, whether the book is a rare kind, the demandfor that type of book and the units available to be sold. The classification of factors for costallocation results to two types of activity measurements.They includ ...


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