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ABDUL AZIZ BIN HJ MOHD RAFEE (BB16170010)

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ABDUL AZIZ BIN HJ MOHD RAFEE (BB16170010)

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Based on the video, cold stone creamery is using an activity-based costing(ABC). ABC is an approach in which cost is allocated to the cost object such as products, services or customer based on resources used in productiong activity. In this case, customers cold stone creamery can experienced in the different size of product, variety of ingredients and the time associated. Cold stone creamery prepair three pricing of an ice cream which is $1 for the ice cream, $0.03 for the topping ice cream and $0.06 for the ice cream cone.

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1. Cold Stone Creamery applies the principles of activity-based costing to develop the cost structure for all its products.

2. The size of the product, the variety of ingredients and the time associated with product preparation are all activity-based.

3. Its reflected in the price paid at the cash register as well as the individual store's and the company's profit.

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Siti Norfadhilah Saidin BB16110271
cold  stone  creamery apply principle of activity-based costing its consider cost directly associated with productions of a product. Every customer went to this store can enjoyed  the same ingredients and same menu choices. The size of the product, variety taste and the time preparing is all activity based  Each customer can have different experience with variety flavors and size of the ice cream.The  price of  product that reflect all of activity that going to make the item for customer. They know what are the profit margin of a product, what kind of financial flow they expected to  reach based on margin. The collected data that give them benefits to drill down into the region and store to understand the decision they make at the corporate level how that going to impact that franchisee, the more data that they  able to collect the better decision they can make for the store.

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Cold stone creamery is a company that applies the principals of activity-based costing. With this, they can have a better cost structure.As every customer have the same servings, therefore they can minimize their cost.

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Cold Stone Creamery applied the Principles of Activity-Based Costing to develop the cost structure for all its products. ABC considered cost directly associated with production other product. every customers will be served by same menu, choices and the same live entertainment. They try to minimum the cost of production for the product and the cost of labor.

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Cold Stone Creamery applies Activity based Costing which made it one of the most profitable and fastst growing companies in America.
Activity based costing analysis considers costs directly associated with production of product. This means managers can assest every other outlets easier than normal because every activities has it's own costs. Having done these, financial goals are easier to set based on a very large statistical base. Coldstone can accurately define activities directly associated with specific products due to calculation of activity costs to the seconds.

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SITI KHADIJAH BINTI MOHAMAD IBRAHIM BB16110194

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SITI KHADIJAH BINTI MOHAMAD IBRAHIM BB16110194

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Based on the video, Cold Stone Creamery use activity based costing method in order to determine the price of their products.

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Based on the video, i can conclude that Cold Stone Creamery apply principle of activity based costing to developed cost structures to all its products. They are split the overhead cost into the different activities to determine the cost. Cold Stone Creamery are require their customer to taste and choose their own flavour based on their favourate. The size of the product, the variety of ingredients and the time associated with product preparation are all activity. Based and are reflected in the price paid at the cash register as well as the individual store's and the company's profit.

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Muhammad Nur Aizuddin Bin Hasnul (BB16110650)

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Muhammad Nur Aizuddin Bin Hasnul (BB16110650)

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Based on the video, Cold Stone Creamery using the activity based-costing method to calculate their cost to serving the ice cream. Mostly the franchise know their profit margin and how long time took to serve one ice-cream.

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After watching video,we understand something how Cold Stone  running their business.they based on the ABC principle.ABC is an approach in which cost is allocated the cost object such as products,services or customer based on resources used in the production activity.on the other hand cold stone is a very successful chain store.they use many useful strategy to sell more products.

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MARIANA BINTI MOHD YASIN
BB16110550
Based on the video, Cold Stone applied activity-based costing for the principle in terms of developing cost structure. Product selection is made based on the size of the product where 1 dollar is for preparing ice- cream 0.06 dollar for waffle cones and additional 0.03 dollar for topping.

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Based on the video,i can know about
1. Cold Stone Creamery is used activity-based on costing to develop the structure of all its product so it can minimize the cost product.
2. Labor the activity involved in produce the product so the company can make a more accurate cost data.

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EXPERIENCE ACCOUNTING VIDEOS Title9 Cold Stone Creamery Activity Based Costing

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EXPERIENCE ACCOUNTING VIDEOS Title9 Cold Stone Creamery Activity Based Costing

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EXPERIENCE ACCOUNTING VIDEOS Title9 Cold Stone Creamery Activity Based Costing

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EXPERIENCE ACCOUNTING VIDEOS Title9 Cold Stone Creamery Activity Based Costing

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Cold stone Creamery is using the activity based on costing to set the cost of its product. Based on customer experience, cold stone creamery has many type of products such as different type of size, variety intelligent and others. They try to minimum their cost of the product. For example, an ice-cream is sell $1.00, the price of cone is $0.60 and the topping is $0.30.

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From my view of understanding, The Cold Stones Creamery is using activity based on costing to determine the cost of its products. By using this, Cold Stones Creamery are being able to expand their business. The customers experience differs with Cold Stones Cremery in product selection which is the size of the products, the variety of the ingredients and the time associate product corporation for all activity based.

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NOOR HARLIZA FAZEREEN BT MORDI (BB16110653)

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NOOR HARLIZA FAZEREEN BT MORDI (BB16110653)

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Based on the video, I learnt that Cold Stone Creamery applies principle of activity-based costing in developing cost structures. The cost is directly associated with production other products. For example, the ice cream was price at $1.00, cone at $0.60 and topping at $0.30. And Cold Stone Creamery also collect data from all franchises and make the best decision also profits for their business.

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Based on video, Cold Stone Creamery make more accurate cost. Information giving them the opportunity to brush up coasting. Plus, they will able to minimize the margins of the products.

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Based on the video,Cold Stone creamery(CSC)applies the principle Activity Based Costing.It is to develop cost structure to all the product.Based on customer experiences there are many different size of product,ingredient of product and the time that need for product and reflect to cash paid at the casher.For example, the franchieses.The CSC  has a benefit to get a large statistical database on how to make decision on the financial.The CSC’s customer have a lot of choices the types of ice crean and the mixers that reflected the purchases price.The marketing strategy include provide sample to customer and know what customer like and does not like.Its also included the price costing of labour when prepared the ice cream

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Muhammad Aqib Aiman Bin Puasa(BB16110125)

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Muhammad Aqib Aiman Bin Puasa(BB16110125)

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Cold Stone Creamery is using Activity-Based Costing. Customers differ in Product selection such as the size of the product, the variey of the ingredients and the time used in making the products. This is all the actibity based costing.

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DAYANG NURUL HUDA BINTI DATU TAONG (BB16110206)

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DAYANG NURUL HUDA BINTI DATU TAONG (BB16110206)

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Based  on the video, Cold Stone Creamery is using activity- based on costing or ABC to develop the cost structure for all it's product. The cost of the product determine by the customers based on the size, variety and time operation to prepare the product. The price of a product reflects to all of the activities that go into making the item for the Customers. for example, to make a  cup of ice cream the cost required  are $1.00 for the cup of preparation, $0.03 for topping and $0.06 for the ice cream waffle or cup cone.

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COLD STONE  CREAMERY activity based costing  or ABC considers costs directly associated with the production of a product. the size of the product, the variety of ingredients and the time associated with product preparation are all activity based and reflected in the priced paid at the cash register as well as the individual stores and the company profit.

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Shariffah Suzirah Sharif Omar BB16110754

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Shariffah Suzirah Sharif Omar BB16110754

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Based on the videos, cold stone Creamary develope activity based on costing method to determine the cost of product by identifying the cost of ingredients to make an ice cream and also the cost of activities including services. Besides that, they also provide same services to customer but make choices for product selection.

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Nurezza Sahara Binti Said Rasul BB16110189

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Nurezza Sahara Binti Said Rasul BB16110189

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Based on the videos , Cold Stone Creamary use activity based costing . That they prepare different product or with many choices of ingrediants with specific price

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Cold Stone Creamery (CSC) applied the principle of Activity-Based-Costing (ABC) to develop cost structure for all their products. In dealing with ABC, CSC firstly make a list of what those activities are and sign a cost to what the main preparation are. In example, the cost of a cup of ice cream is the sum of $0.06 of a cone, $0.03 of topping, $1.00 of the ice cream and the services in yhe making of ice cream. Every customer experience different product selection, size of the product, variety of ingredients and the time associate in product preparation.

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Based on the video, it shows that Cold Stone Creamery (CSC) applies the principles of activity based costing (ABC). This helps CSC to develop it costs structure to all of its products. CSC uses ABC as a costing method to classify products price in the franchise. The cost of each product reflects in the selling price.  CSC has its branding on best ice-creams in the market place. Therefore, CSC proofs the important of branding in business and gets to grow more than 100 franchiser in other regions of the world. Customers receive the same approachability in the given services in every store yet they experience the differences in selecting the variety of food products. The costing of the product is based on the size, variety of ingredients and the preparation time of the product. CSC benefits a lot from the huge data collection from all the other CSC branches to strategize its franchise.

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The video shown, cold stone creamery applied based costing to determine the price its product. The cold stone creamery has prepared variety of ingredients to allow the customer chosen based on their preference. The activity based costing was defined by cost of product directly link to the production of product. Cold stone creamery has guide out three pricing of an ice-cream which is $1 for the ice-cream,  $0.03 for the toppings of ice-cream and $0.06 for the cone.

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Nurul  Maziah binti Ratimin
BB16110145

BASED ON THE VIDEO, COLD STONE CREAMY   USING AN ACTIVITY BASE COSTING (ABC) METHOD FOR ESTIMATE THE RESOURCES REQUIRED TO OPERATE AN ORGANIZATION BUSINESS OPERATION.  THEIR ALSO HAVE THREE PARTICULAR PRICES SUCH AS $1.00 FOR ICE CREAM, $0.03 FOR TOPPING AND $0.06 FOR WAFFLE CONE.

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Nurul  Maziah binti RatiminBB16110145BASED ON THE VIDEO, COLD STONE CREAMY   USING AN ACTIVITY BASE COSTING (ABC) METHOD FOR ESTIMATE THE RESOURCES REQUIRED TO OPERATE AN ORGANIZATION BUSINESS OPERATION.  THEIR ALSO HAVE THREE PARTICULAR PRICES SUCH AS $1.00 FOR ICE CREAM, $0.03 FOR TOPPING AND $0.06 FOR WAFFLE CONE.

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Nurul  Maziah binti RatiminBB16110145BASED ON THE VIDEO, COLD STONE CREAMY   USING AN ACTIVITY BASE COSTING (ABC) METHOD FOR ESTIMATE THE RESOURCES REQUIRED TO OPERATE AN ORGANIZATION BUSINESS OPERATION.  THEIR ALSO HAVE THREE PARTICULAR PRICES SUCH AS $1.00 FOR ICE CREAM, $0.03 FOR TOPPING AND $0.06 FOR WAFFLE CONE.

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According to the video, Cold Stone Creamery apply principle of activity based costing to develop cost structure to all itd products.Customer experience the diffrences size of products, ingredients to produce the products, and time consumption to make the product. This means that the fanchise put the cost of the icecream based on the activity to process the icecream. Cold stone creamery using a hourly wage that included the training, uniform, cost and benefits. Using this ABC analysis, it helps the company to make a good decision in allocating its costs for their product.

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Based on the video, Cold Stone Creamary is known as the most profitable and fastest growing franchises in America. Cold stone experience is the same. It has to be the same because that has to be the experiences associated with the brand. Cold stone apply the principle of Activity- Based Costing ( ABC) to develop the cost structure of all their product. ABC included services and all the cost to produces all of the ice-cream. Customer has to pay based on the process of the ice-cream. By using ABC method, Cold stone will not waste any ingredients and sources, cost and even their employees time and energy in producing the ice-cream. This will worth the price that the customer paying.

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Based on the video, cold Stone Ceramery is activity using costing to determine their product. They gives oppurtunity to the customers to pick the size and variety of ingerdient. This will cause the costumers will pay of an ice-cream in different price. For example, in preparing ice-crem cost in $1, the top cost $0.03 and the waffle cone cost $0.06. So,the customers will pay their ice-cream based on activities product.

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based on video, cold stone creamery used principles activity based coasting in their business. the cost of the product determine by the customers based on the size, variety and time operating to prepare the product. this activity based costing used by the managers to make decision about the financial situation, activity involve such as the process making the ice cream. the company make decision on expenses such training to workers to benefit their company profiability.

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BB16110497
cold stone creamery was using activity based costing to determine the cost of the products. The ice cream was priced on $1.00 and the waggle cone was priced at $0.06 while the cup for prepare topping was priced $0.03. For the price that they paying, It was totally worth the price.

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AFIQAH HAZIYAH BINTI MOHD HIRZI(BB16110180)

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AFIQAH HAZIYAH BINTI MOHD HIRZI(BB16110180)

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The Cold Stone Creamery practices the activity-based costing to develop  the cost structure of their product. The activity-based activity is a costing method  that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more overhead into direct cost compared to conventional costing. The size of the product,variety of ingredients and the time associated in the product preparation and it reflect the price of the product.

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Cold stone Cremery have 1300stores in U.S.A, Puerto Rico, Guam, and japan. This company developed over 1000 franchises.The experiences is the same with in every country, city, country and culture because the experiences associated with the brand also the brand is the market power. Cold Stone Cremery apply the activity based costing or ABC which is consider cost of associated production of product. The different cost to customer is based on the size of product, the variety of ingredient and time to make the ice cream. The marketing strategy included providing sample to customer and know what customer like and does not like to satisfied them. Cold stone cremery also include te the price costing of labor when prepared the ice cream, warffle and also the ingredient. So that , this is all the costing for the ice cream.

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AMAL ZAHIRAH BINTI HAJI MOHAMMAD JEFRI (BB16270982)

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AMAL ZAHIRAH BINTI HAJI MOHAMMAD JEFRI (BB16270982)

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Based on the video, the Cold Stone Creamery applies the principles of Activity Based Costing, to determine the cost of the products, used by their managers to make financial decisions. It can accurately identify the final activities, directly associated with the creation of specific products. As for example, the cost of preparing the ice cream is $1.00, the cost of preparing the mixture is $0.03 and the cost of preparing the waffle cone is $0.06. Basically, this principle takes the employees’ and customers’ into the consideration. The customers will only pay based on the activity in preparing and producing ice cream. While the employees can also save their energy, time as well as the ingredients.

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BB16110051
From the video, i have understand that Cold Stone Creamy is is a American franchising store. it ia one of the profitable and fast growing franchise in USA. This company has applied activity based costing to develop cost structure of their product. Their customer exprience differ in size of the product, Variety of the products and time to prepare their ice cream. This company has the ability to managebtheir overhead Expenseto allocate the cost. By the activity based costing, They can know the margin and be able to predict the profit. When we using the activity based costing. We need to make list of the activity and the cost. Then assigning to what the cost of preparing and mixing the ingredients.

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BB16110147

Base on the video, Cold Stone Creamery is utilize activity based conteng(ABc) in order tdevelop cost structure for all this product which is the icecream is $1 cone cost $0.06 around $0.03.In  that's case, activity based costing was define by costing of product directly link of product.

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Based on the video, Cold Stone Creamery applied the principle of Activity-Based-Costing (ABC) to develop cost structure for all their products. In dealing with ABC, Cold Stone Creamery firstly make a list of what those activities are and sign a cost to what the main preparation are. For example, the cost of a cup of ice cream is the sum of $0.06 of a cone, $0.03 of topping, $1.00 of the ice cream and the services in making the ice cream. Every customer experience different product selection, size of the product, variety of ingredients, and the time associate in product preparation

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Cold Stone Creamery applied Activity-Based Costing (ABC) to develop the cost structure for all of its products.
ABC cost directly associated with production of other product. The type and the mixed of ice cream are reflected in the purchase price.
Cold Stone Creamery have take into consideration other overhead expenses and they decide to allocate that into the cost. By using ABC, the store that work at tight margins, they don't have room for waste time, energy or the ingredients. The successful of Cold Stone Creamery is contributed by the ABC analysis as the stores at all the difference product that offered, what differentiates them other than the taste is the ingredients and the time it takes to make it.

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BB16110117
Based on the video, The Cold Stone Creamay applied the principle of activity based costing to determine the activities of an organisation and assigns the cost each of activity with resources to all products and services, which is the Cold Stone determined the cost of making ice-cream.

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Based on the video, Cold Stone Creamery Activity Based Costing is about a company that sell ice cream. The company also give experience to the costumer about the specialty of their company with many activity being given to customer such live entertainment. The company applied the principle of activity based costing to determine the cost of the product that their sold to customer. The size, variety and the taste of the product to the customer choice.

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AMIRA FARZANA BINTI SALIPIN (BB16110096)

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AMIRA FARZANA BINTI SALIPIN (BB16110096)

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Based on the video, Cold Stone Creamery applied the principles of Activity Based Costing (ABC) to determine the cost of its ice cream. ABC included the services and the cost to produce ice cream.

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Based on the video, Cold Stone creamy used priciples based costing in their business. The cost of the product determine by the customers based on size,variety and time operation to prepare the product. This activity being used to by the managers to make decision about the financial situation such as the process of making an ice cream. It also involve decision making that involve company expenses such as training and the benefits for workers to make their company more profitability

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Based on the video, Cold Stone applied the principles of Activity Based Costing(ABC) to determine the price of its product. ABC included the services and the cost to produces the product. Product selection such as the size of the ice cream, variety of ingredient and the time associated product preparation also reflected the price paid at the cash register as company profit.

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I can say that Cold Stone using activity based costing to determine the cost of their product. The customer must pay the price of the ice cream based on the activty involved to make the ice cream such as topping $0.03,ice cream $1.00 and cone for $0.06. Due to the tight margin of its product, Cold Stone do not allow any waste of ingredients,time and energy.

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Based on the video, the Cold Stone Creamery applied the activity-based costing(ABC) analysis to determine the price of the product . Activity based costing considers cost directly associated with the production of the product. In cold stone creamery, the guest will experience the same friendly greetings, the same menu choices and live entertainment but what will be different is in production selection.The size,the ingredients and  time associated with products preparation which are all activity based and will be reflected in the price paid at the cash register

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BB16160862
Based on the video, cold stone creamery develop the activity based on costing structure to all product that their produce to determine the prices. The cost for the ice cream is about $1, while cost for the waffle is $0.06 and cost of the ingredients are $0.03. Customer can get to choose the variety of the ingredients and flavor of the ice cream. For the outcome of the product would became their profits. Cold Stone Creamery also set their tight margins, so that they could have the financial goal as expected based on their profit margins.

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According to the videI notice that the Cold Store Creamery used a activity based on costing analysis to develop the cost structure for all its product. Activity-based costing (ABC) consider the cost directly associate the number of product. Cold Store Creamery determine cost of the ice-cream such as cost preparing a batch of ice-cream is $1.00, cost pf preparing the mix in $0.03 and the cost of preparing the waffle cone is $0.06. Customer who attend can mak a choice of selection size of cup, variety of ingredients of topping and the time of associate of the product. One of the benefit doing this activity based costing (ABC) analysis the company make a good decision in allocating its cost and waste the sources also the company can gained the most profitable.

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the cold stone creamery applied Activity Based Costing as their strategy to gain profit for the business. the three main things that they considered in for their business were size, variety and time. all of those strategy can reflect the price paid. they also using tight margins when it turns the business avoiding to waste energy, ingredients and the managers also determines how long to prepare all of the ice cream productions. after that, they also make the list of subs activity to prepare the ice cream, wafer cones, and mix add-ons. this is because, they need to make sure the costing line won't turn lose. moreover, they also make sure the service went well when they give the customer sample and satisfy them. they also produce lots of creations for the ice cream.

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BB16110753
Cold stone creamery applies the principle of activity based costing to develop the cost structure for all its product. Activity based costing consider cost directly associated with the production of the product.

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Cold Stone Creamery applied activity-based costing for the principle in terms of developing cost structure. Product selection is made based on the size of the product where $1 is for preparing ice-cream, $0.06 for waffle cones and additional $0.03 for topping.

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Assalamualaikum.
Based on the video, the company Cold Stone Creamery is using activity based costing on their product selection, size of product, variety of ingredients and time associated with the product preparation. It is one of their key to success said VP of Profitability, Daniel Beem. The owners and managers know just how long a service would take. They understand their financial goals and everything very clearly.
Daniel Beem also gives out steps on practicing activity based costing which is first, make a list of all the activities and sign a cost to every and each activity. Guest interaction is also important he said, we should know them and understand what satisfy them as a customer and next make the product perfect! and lastly, make sure we make cash and make them coming back.

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Based on the video, cold store creamery have 1300 store USA, puerto Rice, Guam and Japan. The size of product, the variety ingredients and time associated product corperation are all activity based and it reflected in a price paid with a cash. The price are reflect all the activity to the item for the customers. Other than that, database statistics cold stone ice cream major impact on the cost of activities and facilitate the granting of these costs to products. In conclusion he manager must make something new to the worker like a training for make company more profitability.

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SITI NOR HASMAH BINTI MOHD ANSARI (BB16110139)

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SITI NOR HASMAH BINTI MOHD ANSARI (BB16110139)

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Cold Stone Creamery apply the principle of Activity Based Costing to develop the cost structure of all of its product. The size of the product, the variety of ingredients and the time associating product preparation are all activity based cost. Certainly, the number of all different types of ice cream and the mixing are reflected in the purchase price. Another significant part of the price is labor. The activity involved the creating of product. The time preparing this product is measured in seconds.

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Activity-based costing: Cold Stone Creamery
Cold Stone Creamery apply the principles of activity-based costing to develop the cost structure for all its products. That is to having the price of a product reflect all of the activities that go making the item for the customer. Cold Stone Creamery make a list of what those sub-activities that they have to do and then assign a cost based on the three preparation of costing their ice cream. In this case, Cold Stone Creamery take $0.06 for the waffles cones, ingredient mixed or topping is $0.03 and $ 1.00 the cost of preparing the ice cream. They know that develop the costing are important for interaction and understanding what's going to satisfy.

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ANWAR BADRIN BIN BADIUZAMAN (BB16110436)

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ANWAR BADRIN BIN BADIUZAMAN (BB16110436)

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Based on the video, Cold Stone  Creamery applies the principle Activity-Based Costing (ABC). ABC consider cost directly associated with production of a product. Product selection is based on the size of the product, the variety ingredient or flavour and the time associated product preparation. It also reflected to the price paid at the cash register as the individual stores and company profits. For example, to make a cup of ice cream the costs that required are $1.00 for the cup preparation, $0.03 for the topping and $0.06 for the ice cream's cups cone. Cold Stone Creamery can increase their profits by make modern pattern or improve their stores to attract more people and also create more stores in each country to satisfy customers' need. By using this ABC analysis, it helps the  Cold Stone Creamery to make a good decision in allocating its costs for their product.

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NURHAZIRAH BINTI MOHD JOLASPI (BB16110776)

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NURHAZIRAH BINTI MOHD JOLASPI (BB16110776)

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Based on this video, Cold stone creamery apply the principles of activity-based costing (ABC) to develop the cost structure for all it’s product. The principle considers costs directly associated with production other product. They give their customers different experience in choosing ice cream because it gives different selection size of its product and variety of ingredients. Example, the cost of preparing ice cream is $1.00, mixing topping is $0.06 and waffle cone is $0.03.

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Donald and Susan Sutherland opened the first Cold Stone Creamery in Tempe, Arizona in 1988. Today, Cold Stone has over 1300 stores in the U.S., Puerto Rico, Guam and Japan. Cold Stone Creamery applies the principles of activity-based costing to develop the cost structure for all its products. Activity-based costing, or ABC, considers costs directly associated with the production of a product. The size of the product, the variety of ingredients and the time associated with product preparation are all activity-based and are reflected in the price paid at the cash register as well as the individual store's and the company's profit.

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Based from the video, Cold Stone Creamery used activity-based costing(ABC) analysis in developing its company cost structure towards their product. Customers are given variety choices with different number of ice cream and mixes which will be reflected later on their purchases. The cost in making each product are measured by the ice cream which is $1, the waffle cones is 6 cents and the mixing costs of 3 cents. When more data is collected from their records, better decision can be made in order to improve their costs activity. All costs during the production of an ice cream are being measured along the product line. The overhed costs are also being listed down in activity based cost like owners expenses from their business and workers training uniforms. For every profitable firm, the price of a product is the most crucial aspects because it reflect all the activities to the customer throughout the business.

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The Cold Stone Creamery applied the principles of activity-based costing to develop the cost structure for all its products. Activity base costing considers costs directly associated with production of other product. Cold Stone Creamery greets their customer very friendly, they offer same menu choices where the customer experiences the differ in product selection, the size of the product, the variety of ingredients and time associated with the product preparation are all is activity based and its reflected in the price paid at the cash register. Dealing with a activity-based coasting the first thing Cold Stone Creamy do a list of what those sub activities and then assign a cost to it, the three preparation feels that Cold Stone Creamy deal with ice cream, waffle cone and the mix ends. Next they give importance to guest interaction. Their service is second to none throughout the country. Activity based coasting they look a lot more than just at the hourly wag, they need to take consideration all of the owners and other expenses when its including training, uniform cost benefits and etc. Cold Stone Creamy being a part of the profitability team and they are globally looking at the entire business and making decisions based on their findings.

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Regarding this video i can see The Cold Stone Creamy is utilize activity based costing (ABC) in order to develop cost structure for all its product which is the ice cream is $1, cone cost around $0.06 and topping will cost around $0.03. Other than that, Cold Stone Creamy also offer to customer a lots of different flavor, variety ingredients and size of products.

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After watched the video, we know that the Cold Stone Creamery fix their cost structure is based on the activity-based costing to their products. The firm was offered the unique products that not similar with other firms. By this way, customer is willing to purchase their products as the products is unique and the price is determine by the cost of making their products. It will charge customer a appropriate price.

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Based on this video, we can know that Cold Stone Creamery used a activity based costing (ABC) in order to determine the cost of their product. As we know that Cold Stone Creamery gives their customers different experiences in choosing an ice-cream, because Cold Stone Creamery is giving different experience to customers in different selection flavor of ice-cream, the size and the variety of ingredient, this will cause the customers will pay for an ice-cream in different value. The cost of ice-cream is $1, cost for waffle is $0.06 and cost if ingredient is $0.03. So the customer had a variety to choose. Cold Stone Creamery set a tight margins,  so they could have the financial as expected on the profit margins in each products.

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KATHLEEN JOHLION @ JOHELIN
BB16110101
The Cold Stone Creamery applied the principles of activity-based costing to develop the cost structure of its product. They look across the stores at all different products that they offer what differentiates them other than the taste is the ingredients and the time it takes to make it. The price of a product reflect all of the activities that go into making the item for the customer. Another significant part of that price is labor the activity involved in creating the product. Based on the activity costing, Cold Stone Creamery make more accurate cost information giving them the opportunities to improve costing for certain business areas create accurate costs and goals and make better decision .

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According to the video, I notice that the Cold Stone Creamery used a activity based on costing analysis to develop the cost structure for all its products. Activity -Based Costing (ABC) consider the cost directly associate the number of product. Cold Stone Creamery determine cost of the ice cream such as cost preparing a batch of ice cream is $1.00, cost of preparing the mix is $0.03 and the cost of preparing the waffle cone is $0.06. Customer can make a choice of selection size of cup, variety of ingredients and the time of associate of the product. One of the benefit doing this Activity-Based Costing (ABC) analysis the company make a good decision in allocating its cost and waste the sources and the company can gain the most profitable..

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Based on the video, what I understood is that Cold Stone Creamery uses Activity Based Costing (ABC) to develop the cost structure for all of its products. ABC considers costs directly associated with production of a product. Cold Stone Creamery has made a list of sub-activities and assigns a cost to each of the activities which are the preparations of the ice cream ($1.00 for a batch), waffle cones ($0.06 for a waffle cone) and mixing ($0.03 for a mixing).  Cold Stone Creamery also took into consideration of the overhead expenses and allocating them into the cost of their products such as training and uniform costs.

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Based on the video, Cold Stone Creamery is using a based costing to determine the cost of their products. This mean that Cold Stone Creamery determine the price of the product followed by the cost of making ingredients in a cup of ice cream. For example, Cold Stone Cremery have prepared the price list of costing for the ice cream which include $1.00 for the ice cream, $0.06 for the waffle cones and also 0.03 for the toppping. Therefore, I think that by using the based costing is actually good to attract consumer because they will feel satisfied what they are paying and the company also save cost,time and energy  to produce another extra product.

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Based on the video, Cold Stone Creamery demonstrated how did a company uses activity-based costing analysis(ABC) to determine the price of a product. For example, the cost making an ice cream will involve various cost such as the paper cups for ice cream($1) , topping ($0.03) and the waffle cone ($0.06). Cold Stone Creamery has a large statistical database to traces the cost of activities and facilitate the business. This margin is important so that no wastage of ingredients, time and energy occur. Overall, this video demonstrate the important of analyzing activities and assigning costs onto bussines activities.

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Based on the video,  I understand that  Cold Stone Creamery have 1000 franchises in development and franchising produce the variety of ice creams.  Cold Stone Creamery used activity based costing analysis to determine the price of the product that reflects to costs of required activities and ingredients to make ice cream.  Cold Stone  Creamery posseses 16 favor,  38 ingredients and free sizes of their ice creams. Cold Stone Creamery also list three preparatins of costing for the ice creams that are $1.00 for the ice cream,  $0.06 for the waffle cones and  $0.03 mix-in ice cream. So, the customers can choose and see when their want to buy a cup of ice cream.

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Based on the video, cold stone creamery is using an activity-based costing(ABC). ABC is an approach in which cost is allocated to the cost object such as products, services or customer based on resources used in productiong activity. In this case, customers cold stone creamery can experienced in the different size of product, variety of ingredients and the time associated. Cold stone creamery prepair three pricing of an ice cream which is $1 for the ice cream, $0.03 for the topping ice cream and $0.06 for the ice cream cone.

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DATU MOHD ASHRAN BIN ABDUL RAHIM (BB16110685)

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DATU MOHD ASHRAN BIN ABDUL RAHIM (BB16110685)

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Based on the video, Cold Stone Creamery is using the activity based-costing method to develop their cost structure of their products. Cold stone was able to determine that the cost of producing ice cream was $1.00, the mixing $0.03 and the waffle cones at $0.06. In addition, they were able to minimise the margins of the products to prevent the waste of ingredients,productions,times and capital.

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Based on this video,Cold-Stone Creamery is using Activity-Based Costing(ABC) that split the overhead costs into the different activities to determines the cost. Then,customers must pay based on their price/activities and the employees more focusing on preparing ingredients and seeing customer.

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Based on the video, Cold Stone Creamery uses Activity-Based Costing (ABC) that identifies activities and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing. Every customer who enters Cold Stone Creamery gets the same friendly greetings, the same menu choices and the same live entertainment. Where the customers' experience differs is in product selection, the size of the product, the variety of ingredient and the time associated in product preparation are all activity-based. And are reflected in the price paid at the cash register as well as the individual stores and the companies profit. For example, cost for making a batch of ice cream in Cold Stone Creamery is $1, waffle cone is $0.06 and the mix-in is $0.03.

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Based on the video, Gold Stone Creamery apply the principle of activity based costing (ABC). The activities of Gold Stone Creamery are based on the size of product, the variety of ingredient and the time of associated in product preparation. For instance, the cost to prepare a batch of ice cream is $1, while the cost of preparing the mix is $0.03 and the cost of preparing the waffle cone is $0.06.

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Mohamad Firdaus Bin Mohd Faizal(bb16110102

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Mohamad Firdaus Bin Mohd Faizal(bb16110102

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According to the video,Cold Stone Creamery applied
1.Activity based costing(abc) product reflect the price on prepare ice cream activities for each paid.

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According to the video provided, in 1988 the Cold Stone Creamery were offering the perfect and a good quality of ice cream desert to their costumers in Tempe, Arizona.Today,they have over 1300 stores in USA, Puerto Rico, Guam and Japan. Another 1000 franchieses are been develop. The Cold Stone Creamery possesses 16 basic flavors,38 ingredients and free sizes of thier ice cream. The company offered the same Cold Stone experieces in all countries because that is the brand market place power. They applied activity-based costing principle to develop the cost stucture for all their products. Furthermore, Activity-based costing (ABC) has been used to analysis and determine price of the indgredients for make the ice cream. For example,customer must pay based on the activities involed to make an ice cream such as the ice cream price is $1.00, the cup of preparing the waffle cone is $0.06 and the cup of preparing topping is $ 0.03.

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According to the video, i understand the Cold Stone Creamery applied the principles of activity-based costing(ABC) to develop their cost structure.Product selection is made based on the size of product.Cup of preapring an ice-cream is $1,$0.06 for waffle corns and $0.003 to prepared the toping

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AK MD ABD MALIK BIN PG MD YUSRE BB16170011

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AK MD ABD MALIK BIN PG MD YUSRE BB16170011

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Based on the linked video, Cold Stone Creamery is using the activity based costing method (ABC) to analyse and determine the costs of required activities such as the daily expenses example ingredients and time taken to assemble the products. Cold Stone was able to determine that the cost of producing ice cream was $1.00, the mixing $0.03 and the waffle cones at $0.06. In addition, they were able to minimise the margins of the products to prevent the waste of ingredients, productions, time and capital.

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Based on the video above, Cold Stone Creamery is using an activity based costing (ABC) method for estimating the resources required to operate an organization business process and produce its product and also to serve the customers. The Cold Stone Creamery has three particular prices which is $1.00 for the ice cream, $0.03 for the topping and $0.06 for the waffle cones.

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The Cold Stone Creamery showed us what make them decide their prices for the Ice Cream. They are using the method of Activity Based Costing (ABC) that reflect their product price with the producing cost. This method will calculate the cost of ingredients customers choose for every variety choice they make for their ice cream. But they will set the same price for every flavor of ice cream that's $1 for 1 scope of ice cream. ABC analysis will help the company get only little income but won't have over cost problem.

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Based on video, the Cold Stone was inspired by two person and the Cold Stone was opened in 1988. The company have a 1300 store in U.S, Puerto Rico, Guam and Japan and their brand market by power. They also use the Activity Based Costing (ABC) that reflect their product price with producing cost. The price also is effect the activity for customer. Every customer will come and available to test the flavour of ice cream first before buy the ice cream that they want. The company use that market to their customer

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The Cold Stone Creamery applied the activity based costing(ABC) principle to develop the cost structure of their products. ABC analysis considers costs of producing a product which reflects in the price paid per ice cream. This cost analysis included cost of Ingredients of an ice cream and services provided. Customers will paid at different value according to their selection of flavour and toppings