<?xml version="1.0"?>
<rss version="2.0">
   <channel>
      <title>BT12203 3rd ONLINE ASSIGNMENT by Rozaidy Mahadi</title>
      <link>https://padlet.com/zaidy/pnehadiq2ev6</link>
      <description>EXPERIENCE ACCOUNTING VIDEOS 
-Cold Stone Creamery Activity Based Costing </description>
      <language>en-us</language>
      <pubDate>2017-04-18 11:32:33 UTC</pubDate>
      <lastBuildDate>2026-03-14 18:19:02 UTC</lastBuildDate>
      <webMaster>hello@padlet.com</webMaster>
      <image>
         <url></url>
      </image>
      <item>
         <title>BT12203 3rd ONLINE ASSIGNMENT</title>
         <author>zaidy</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/166722429</link>
         <description><![CDATA[<div>EXPERIENCE ACCOUNTING VIDEOS -Cold Stone Creamery Activity Based Costing&nbsp; <br><strong>PLEASE READ THE INSTRUCTIONS AND GUIDELINES GIVEN</strong><br><strong><em>Descriptions:</em></strong><br>1. Please watch the following YouTube video:<br><a href="https://www.youtube.com/watch?v=gZecKKD0v9A">https://www.youtube.com/watch?v=gZecKKD0v9A</a><br>2. <strong><em>Based on the video, please write down your understanding about the content of the video. </em></strong><br>3. All students are require to participate this exercise. Your attendance will be based on the participation. <br>4. Dateline of this exercise will be on Sunday 23/4/2017 at 10pm.<br><br><strong><em>Guideline how to write in padlet.com:</em></strong><br>1. Click on the symbol (+) (in pink color) at the bottom right of the dashboard/screen<br>2. Write your name and matric number <br>&nbsp; &nbsp; &nbsp;<em>&nbsp; &nbsp; e.g. <br>&nbsp; &nbsp; &nbsp; &nbsp; KASIDAH BINTE AB RAUF (BB111111)</em><br>3. Write down your answers<br>&nbsp; &nbsp; &nbsp; e.g. <br>&nbsp; &nbsp; &nbsp; &nbsp; <em>&nbsp;KASIDAH BINTE AB RAUF (BB111111)<br>&nbsp; Differences between&nbsp; current and non-current assets<br>&nbsp; &nbsp;1 .<br>&nbsp; &nbsp;2.<br>&nbsp; 3.</em></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-18 11:36:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/166722429</guid>
      </item>
      <item>
         <title></title>
         <author>nurahsiqin_karsing</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167184042</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=gZecKKD0v9A" />
         <pubDate>2017-04-20 06:32:14 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167184042</guid>
      </item>
      <item>
         <title>Pou Lin Lin (BB16110601)</title>
         <author>iloveu20091031</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167188123</link>
         <description><![CDATA[<div>Based on this video, I know that Cold Stores Creamery is using activity based costing to determine the cost of its products.&nbsp; In simple sentences, it means the cost of the ice cream based on all the activity of processing the ice cream such as the cup of preparing the ice cream is priced $1.00, the cup of preparing a topping is priced $0.03, and the cup of preparing the waffle cone is priced $0.06. Besides, Cold Stores Creamery’s is scooping the ice cream and mixing it, are added to the cost in the total cost of each ice cream. It only makes sense to have the price the customer pay for the ice cream be reflective of the activities involving in making an ice cream for them.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 07:03:20 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167188123</guid>
      </item>
      <item>
         <title>Azlan Izzuddin Bin Zalani (BB16110495</title>
         <author>azlan97zalani</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167188814</link>
         <description><![CDATA[<div>Cold stone Creamery is using activity based costing to determine the cost for their products. For example, the ice cream is $1.00, the cone is $0.06, the cost of topping is $0.03 and the services for make the cup of ice cream. It all calculate and make a price to one cup of ice cream. So there are the price the customer should pay for the ice cream that involving all activity to make a cup of ice cream.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 07:08:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167188814</guid>
      </item>
      <item>
         <title>HERLINAH BINTI ABU (BB16160816)</title>
         <author>herlinahabu95</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167231172</link>
         <description><![CDATA[<div>Cold Stone Creamery applies the principles of activity-based costing to develop the cost structure for all its products. Cold Stone Creamery uses activity-based costing&nbsp; analysis or ABC to determine the price of the product that reflects the costs of required activities, ingredients, and time to make a batch of ice cream. Cold Stone Ice Cream’s large statistical database traces costs to activities and facilitates assigning these costs to products. This is extremely important due to the tight margins of its products that do not allow any waste of ingredients, time, or energy.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 11:59:32 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167231172</guid>
      </item>
      <item>
         <title>RAUHAH BINTI ISHAK (BB16110338)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167236359</link>
         <description><![CDATA[<div>Based on the video above, i understand that Cold Stone Creamery have 1000 franchises in development. Cold Stone Creamery used activity based costing(ABC) analysis to determine the price of the product that reflects the costs of required activities and ingredients to make a  ice-cream. Activity Based Costing included services and cost to produces the product. Customer of Cold Stone Creamery must pay based on the activities involved to make a ice cream such as topping $0.03, ice-cream $1.00 and cone of ice-cream $0.06</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 12:27:26 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167236359</guid>
      </item>
      <item>
         <title>SOPIAH BINTI BASRI (BB16110566)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167243232</link>
         <description><![CDATA[<div><br>Based on the experience accounting video, Cold Stone Creamery is the franchising produce the variety of ice creams. Donald and Susan Sutherland opened the first Cold Stones Creamery in Tempe, Arizona in 1988. Now, Cold Stone Creamery has over 1300 stores in the USA, Puerto Rico, Guam and Japan them another 1000 franchises in development. Cold Stone Creamery possesses 16 basic flavors, 38 ingredients and free sizes of their ice creams. From the video, this franchises applies the principles of Activity-Based-Costing (ABC) to develop the cost structure for all its products. Besides, (ABC) considers cost directly associated with the production of a product. The customers experience differs is the product selections such as the size of products, variety of ingredients, 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's stores and the company's profit. Cold Stone Creamery also list 3 preparations of costing for the ice creams that is $1.00 for the ice cream, $0.06 for the waffle cones and $0.03 mix-in ice cream. So, the customers can see and just follows the prices specified when their want to buy a cup of ice cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 12:57:22 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167243232</guid>
      </item>
      <item>
         <title>AU ZHI ANG (BB16110465)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167247041</link>
         <description><![CDATA[<div>What i experience through this video is, cold stos 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. We could say tat Cold Stores Creamery's is mixing the ice cream scoop, therefore i thing therefore for the price that they paying,  It was totally worth the price.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 13:10:13 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167247041</guid>
      </item>
      <item>
         <title>HANIBAH BINTI RASSA (BB16110167</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167253393</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 13:29:02 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167253393</guid>
      </item>
      <item>
         <title>HANIBAH BINTI RASSA (BB16110167)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167253401</link>
         <description><![CDATA[<div>Cold Stone Creamery uses activity-based costing to determine the cost of its ice cream products such as cones , mixing. the costs activities such as scooping and mixing is to determine the total cost of each products. Product selection, the size of the product, the variety of ingredients and time associated product preparation are all activity-based costing also reflected in the price paid at the cash register as the individual stores and company profit. The first thing when dealing the activity-based costing is to make a list of what those sub activities are. Then, assign a cost to it which is cost of preparing a batch of ice cream is $1.00 , cost of preparing a mixin is $0.03 and cost of repairing a waffle cone is $0.06. Next is guest interaction and understanding what is going to satisfy customers the most.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 13:29:03 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167253401</guid>
      </item>
      <item>
         <title>MASLINAH BINTI SAMAD (BB16110397</title>
         <author>maslinahsamad</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167255518</link>
         <description><![CDATA[<div>Cold Stone Creamery used principles activity based costing in their business. The cost of the product determine by the customers based on the size, variety and time operation 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. Moreover, its involve decision making that involve company expenses such training, uniform of workers and benefits to makes their company more profitability.<br><br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 13:35:11 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167255518</guid>
      </item>
      <item>
         <title>Ding Hong Yong （BB16110428）</title>
         <author>ding_hongyong</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167268958</link>
         <description><![CDATA[<div>Based on the video, we can notice that cold stone creamery applied the principal activity-based costing to develop cost structure of its product. By using this approach, cost is directly associated with production other product. Using this approach is one of the factor that why cold stone creamery are sucessful as they look across all the store and differentiate all of their products. By using activity-based costing analysis, although they work in a tight margin but they do not waste any sources or cost in producing a particular product. &nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 14:16:04 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167268958</guid>
      </item>
      <item>
         <title>BB16170801 ChenXiaoDan</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167277779</link>
         <description><![CDATA[<div>According to this video, we can see that Cold Stores Creamery is using activity based costing to determine the cost of its products. Then, assign a cost to it which is cost of preparing a mixin is $1.00, cost of preparing a Nixon is $0.03 and cost of repairing a waffle cone is $0.06. So in my opinion, its' employees can not waste of the ingredients, time and energy.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 14:41:20 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167277779</guid>
      </item>
      <item>
         <title>BB16110594 AMELIA BINTI KARIM</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167289098</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery apply principle of activity-based costing to developed cost structure to all its products. The price of the product is based on the activity of Cold Stone Creamery. Different types of ice-cream, the mixture and the waffle cone are reflected the purchase price. Example, preparing ice-cream is $1.00, the mixture $0.03 and the waffle cone is $0.06. So, the price of a ice-cream that customers have to pay is based on the activity to make the ice-cream. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 15:14:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167289098</guid>
      </item>
      <item>
         <title>Nazirah Binti Duramin (BB16110100)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167291345</link>
         <description><![CDATA[<div>Cold Stone Creamery experience that is being provided to all of the customers are the same in all stores and franchises because those are the experience associated with the brand. It is the brand’s marketplace power and how the brand is priced. Cold Stone creamery apply the principle of activity-based costing to develop the cost structure for all its products. The customer experience differs is in product selection, the size of the product, the variety of ingredients and the time associated on the product preparation are all activity based. It reflect the price paid. When it comes to activity-based costing, it is more than just at the hourly wage that need to be taken into consideration. It is including the training, uniform, cost, benefits, and many more.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 15:19:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167291345</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167294702</link>
         <description><![CDATA[<div>WONG YIT YEE YVONNE </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 15:25:58 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167294702</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167294704</link>
         <description><![CDATA[<div>WONG YIT YEE YVONNE (BB16110596)<br><br>Based on the video, Cold Stone Creamery applied activity-based costing to determine the price of its product. Cold Stone Creamery prepared variety of ingredient to allow its customer chosen based on their interest and favourite. Next, the outcome chosen by customer will be pricing by old Stone Creamery.&nbsp; In this case, activity-based costing was define by cost of a product directly link to the production of product. Cold Stone Creamery has guide out three pricing of an ice-cream which is $1.00 for the ice cream, $ 0.03 for the toppings of ice-cream and $0.06 for the ice-cream cone.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 15:25:58 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167294704</guid>
      </item>
      <item>
         <title>PENG CHAO (BB16170719)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167298160</link>
         <description><![CDATA[<div>After watching this video。I know the Cold plaster is the American ice cream shop. The company is headquartered in Scottsdale, Arizona, the company's main products are high-level ice cream, in the world has 1,000 franchise. Cold Stores Creamery is using activity-based costing to determine the cost of its products and develop the cost structure of all its products. The cost of allocating a batch of ice cream is $ 1.00, the cost of preparing the mixture is $ 0.03, and the cost of repairing waffles is $ 0.06. Companies should develop staff or give higher employee benefits and more , so that the company to improve profitability.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 15:33:54 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167298160</guid>
      </item>
      <item>
         <title>FELICE ANIS (BB16110118)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167315625</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery develop the activity-based costing structure to all its product to determine the prices of its product. The cost for the ice cream is about $1, cost for the waffle is $0.06 and cost of the ingredients are $0.03. Customer get to choose variety of ingredients and flavor of the ice cream, the outcome of the product would be their profits. Cold Stone Creamery also set a tight margins, so that they could have the financial goal as expected based on the profit margins in each product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 16:24:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167315625</guid>
      </item>
      <item>
         <title>NOR ALIZAH MOHD SAKARAN (BB16110427</title>
         <author>nor_alizah96</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167329936</link>
         <description><![CDATA[<div>Based on the video, every store in every city and country Cold Stone Creamery experience is the same. From the principle Cold Stone Creamery applied become on of the most profitable and fastest growing franchises in Amerika. Cold Stone Creamery applied the principles of activity based costing or ABC to develop the cost structure for all its product. The first thing when applied the ABC is to make a list of what those sub activities. Second is assign a cost to the three preparing a batch of ice cream is $1.00, cost of preparing a mixin is $ 0.03 and the cost of preparing a waffle cone is 0.06. Third is guess interaction and understanding what can make customer satisfy.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 17:10:06 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167329936</guid>
      </item>
      <item>
         <title>LIANG YI CHEN BB16110574</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167330508</link>
         <description><![CDATA[<div>Base on the video provided, Cold Stone Creamery has developed the activity-based costing to develop its cost structure for its all products. By this strategic, customers experience the different size of products, variety types of ingredients to produce products, and time consumption to make product. By this way, customers can get the satisfaction through several aspect and the company can bring the profits by itself as the price of ingredients of products have been counted equally to reach the efficiency. Besides, the employer knows the condition of shop clearly through this system and the employees more focusing on preparing ingredients and serving customers. This system is in order to make company more focusing on internal management.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 17:11:53 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167330508</guid>
      </item>
      <item>
         <title>HENG SOO SHENG ( BB16110354)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167337524</link>
         <description><![CDATA[<div>Based on the video, my understanding about this Cold Stores Creamery developed the activity- based costing structure to all its product. This kind of stores is an American based iced-cream parlor chain. The main product is premium ice-cream that made with around 12 until 14 percentage butterfat. The customers alway can try different types of the product and the ingredients of the products including ice-cream cakes,pies, cookie sandwiches,smoothies, shakes and iced or blended coffee drinks. Indirectly, the customers will get the satisfaction according a few aspect especially the ingredient of product. Therefore, the&nbsp; profit in this Cold Stores Creamery increase year by year. Lastly, this company can increase the market stlye like increase their staff behavior and increase modern pattern of stores to attract more customers, so, company can get make good profits.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 17:34:10 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167337524</guid>
      </item>
      <item>
         <title>TEN YEN FANG (BB16110486</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167341193</link>
         <description><![CDATA[<div>Cold Stone Creamery is using activity-based costing (ABC) method for estimating the resources required to operate an organisation's business process, produce its product and serve its customers. The price of a product reflects all of the activities that go into making the item for the customer. The first thing to do is make a list of what those sub activities are and then you're going to assign a cost to it. Next are the guests interaction and production. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 17:46:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167341193</guid>
      </item>
      <item>
         <title>FAM YEE SHENG (BB16160940</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167343086</link>
         <description><![CDATA[<div>Based on the video,i can notice that the cold stone creamery experience the Activities Based Costing (ABC)ways to develop better.They gives apportunity to the customers to pick the sizes and variety of sweets.For example,shakes,smoothies and ice-creams.This will also makes the service more attractive</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 17:53:08 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167343086</guid>
      </item>
      <item>
         <title>CHAI LI SHIN (BB16110412)</title>
         <author>lishin960930</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167343381</link>
         <description><![CDATA[<div>Based on the video, Cold Stores Creamery applied 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 production of other product. Where the customers experience differs is in product selection. The size of the product, the variety of ingredients, and the time associated 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 company profit. When dealing with ABC, the first thing that need to do is make a list of what those sub activities are and to assign a cost to it. The cost of preparing a batch ice cream is approximately a dollar, the cost of preparing a mixing is approximately three cents, and the cost of preparing a waffle cone is six cents.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 17:54:16 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167343381</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167345181</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 18:00:04 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167345181</guid>
      </item>
      <item>
         <title>WAHYUNI BINTI WAHID (BB16110418)</title>
         <author>wahyuniwahid1114</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167350968</link>
         <description><![CDATA[<div>Cold Stone Creamery developed the activity based a costing structure to all its product to determine the prices of its product. Besides, the cost for the ice cream is about $1, and the cost for the waffle is about $0.06 and for the cost of the ingredients is $0.03. So, the consumer had a variety of flavour to choose. The Cold Stone Creamery also set a tight margins, so they could have the financial goal as expected on the profit margins in each product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 18:21:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167350968</guid>
      </item>
      <item>
         <title>HUSRIANI (BB16110219</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167359468</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is most profitable and faster growing franchise in America.&nbsp; They use the principle activity - based costing to develop their cost structure to all their product. Activity - based costing ( ABC) consider cost directly with the production of the product, the variety of the ingredients also time associated with product preparation are all reflected in the price paid.  This means that the franchise put the cost of the ice cream based on the activity to process the ice cream. The cost of preparing the ice cream with cost $1.00, cost of waffle cone $0.06 and the cost of mix-in ice cream $0.03.  Cold Stone Creamery taking consideration to all the expenses, and making their decision through their findings.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 18:54:09 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167359468</guid>
      </item>
      <item>
         <title>Chan Hooi Xin BB1611046</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167388076</link>
         <description><![CDATA[<div>cold stone creamery<br><br>the direct result for two level ice cream quest<br><br>in order to mantained the quality of the ice cream they first open one store in1988, Tampe Arizona.<br>1300 store like U.S.A, Puerto Rico, Guam, Japan<br>1000 franchises being developing<br>Cold stone experience is the same because that the brand market place power.They have 16 basic flavours and 30 topping.Their stores are based on principle activity based costing or ABC where they consider cost directly associated production of a product. Every customers who went to the cold stone store get the same ingredients, the same menu choices and the same live entertainment. The only different is the customer different. The different size of the cup variety of flavour and time associated to make the ice cream. The activity reflected in the price pay.The time margin. Stone cold benefits is they get to experience from different place of their stores. In Labour the activity. The different size of cup like love gonna have it are measure in seconds. Deal with the ice cream 1 cost of mixing 0.03 prepare waffel cone 0.06. The cost around their store are spread accross their product line. Overhed cost hourly wage including training uniform and etc.<br><br>In short, the video is about the principle-based coting or ABC. This principle is cost directly associated production of a product. The activity reflects in the price pay.<br>&nbsp;<br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 22:20:20 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167388076</guid>
      </item>
      <item>
         <title>SAMSIAH BINTI DAUD GAN ABDULLAH (BB1611244</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167391185</link>
         <description><![CDATA[<div>Based on the video, it shows Cold Stone Creamery applied the principle of activity based costing (ABC). Cold Stone Creamery is one of the most profitable and fast growing&nbsp;franchisee in America. They identifies activities in their organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each.<br><br>They provide the same service for every customer but what differs them is the choices made for the product selection such as the size of product, variety of ingredients and time associated for making each product. The other aspects are they also providing the tight margin as the other stores do, catch the interaction with customer by providing sample to understand customer satisfaction, look at all the expenses and prepare the large statistical database globally to make decision making.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-20 23:15:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167391185</guid>
      </item>
      <item>
         <title>YAP TZE CHENG (BB16110402)</title>
         <author>www_peyjiun</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167401555</link>
         <description><![CDATA[<div>Things that i learned from the video was, the strategy used by Cold Stores Creamery was using principles activity based costing (ABC) to develop cost structure in their business. By using ABC, cost is directly associated with production other product. The company is giving a difference experience to customer in product selection example the company had prepare many flavor, ingredient and size which is 16 basic flavor, 38 ingredients and free sizes of ice creams. The company used three activities for preparations of costing of the ice cream that is $1.00 (ice cream), $0.06 (waffle cones) and $0.03 (mix-in ice cream). Next, the company provide the tight margin but they do not wast any source&nbsp; and to catching interaction with customer by providing sample to understand customer's satisfaction.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 01:27:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167401555</guid>
      </item>
      <item>
         <title>HASRINA BINTI MAPPENDRE BB16110182</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167402955</link>
         <description><![CDATA[<div>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 difference experience to customers in different selection flavor of ice-cream, the size and the variety of ingredient. This will cause the customer will pay for an ice-cream in different value. For example, in preparing ice-cream will cost in $1 , the topping cost $0.03 and the waffle cone cost $0.06. so the customers need to pay their ice-cream based on the activities to produce its.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 01:43:50 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167402955</guid>
      </item>
      <item>
         <title>NOORFAEZAH BINTI HAMDAN     BB16110015</title>
         <author>noorfaezahh</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167405891</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery used a activity based on costing to determine the cost of its products and develop the cost structure of all its product. By using this method, cost is directly associated with production other product. The cost of ice cream is $1, cost for waffle is $0.06 and cost of ingredients 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 margin in each product. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 02:15:36 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167405891</guid>
      </item>
      <item>
         <title>NURFAZLIATUL FAKHIRA BINTI MOHD FAIZAL (BB16110179</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167408895</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery apply the principle of activity based costing analysis to develop the cost structure for all its products. Activity based costing consider cost directly associated for the production of a product. The size of product, variety of ingredients and the time associated for the product preparation are the activity based. Price of product reflect the activity to make the item for the customers. When dealing with ABC, the first thing is to make a list of these activities are and sign a cost for the main preparation.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 02:49:39 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167408895</guid>
      </item>
      <item>
         <title>Jackson Moo Siang Sheng (BB16160946)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167414252</link>
         <description><![CDATA[<div>Based on the video, The Cold Stone Creamery use the principle of experience accounting the activity based on costing, develop the cost structure for all product and cost directly associated with production, the company give customers to same friendly greeting same menu choices and same live entertainment and customer will get experience differ from production selection size of product, variety of ingredient and time associated product preparation is one of the activity based. The financial decision benefit of the size and they have having the data collected the ability to drill down into region and store making corporate level and first things make a list those sub activities and assign the cost to the three preparation products like mix is $1 dollar and preparing mixin is approximately $0.03, the cost of repairing products is $0.06 and also to give customers feels satisfaction, cost of power and raw product the cost for filling the product bin.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 04:00:42 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167414252</guid>
      </item>
      <item>
         <title>YEAP KAY FEI (BB16110136)</title>
         <author>YeapKayFei</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167416039</link>
         <description><![CDATA[<div>Cold Stone Creamery use activity-based costing (ABC) method to determine the cost of its products by identifying the cost of ingredients to make the ice cream and the cost of each activity includes services. For an example, the price for a cup of ice cream is the sum of $0.06 of cone, $0.03 of topping, $1.00 of ice cream and the services to make the cup of ice cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 04:27:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167416039</guid>
      </item>
      <item>
         <title>NURSARRA &#39;AIN AZMIEDA BINTI AZMIE (BB16110747)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167418054</link>
         <description><![CDATA[<div>Cold Stone Creamery use the activity-based costing method to determine the cost of products by identify the cost of ingredients to make the ice cream and also the cost of activities including services.  By using this method, cost is directly associated with the production of other products. Other than that, they provide same services to customer but the choices made for the products selection such as the size of products, ingredients variety, and time associated for making each products. They also providing the tight margin as the other stores do, catch the interaction with customer by providing sample to understand customer satisfaction, look at the expenses, and prepare the large statistical database globally to make decisions.  </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 05:02:42 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167418054</guid>
      </item>
      <item>
         <title>AHMAD NAZIADDIN BIN ZULKIFLI(BB16110751)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167421323</link>
         <description><![CDATA[<div>Based in this video ,this cold store creamy is using cost based product. which is to determine the cost of its product. from their activity the cost every product is cup ice cream is $1.00 ,topping $ 0.03 and for waffle cone $0.06 .this cost to produce one ice cream is good price after they calculate that based on cost to produce it .they added every cost to making this ice cream as the total to produce it.the customer also satisfied with their service .</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 06:06:53 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167421323</guid>
      </item>
      <item>
         <title>NORSHAZLEEN BINTI SUKARMAN (BB16110482)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167422458</link>
         <description><![CDATA[<div>Cold Stone Creamery applied the principles of activity based casting to develop the cost structure for all its products. Activity based costing consider costs directly associated with production. Every customer who entered the Cold Stone Creamery store will get the same services but the customer will made a choices of ice cream because Cold Stone Creamery store giving different product selection to customer like the size of the product, the variety of ingredient and the time associated product preparation. All of this is activity based costing. Cold Stone Store dealing with a activity based costing is make a cost of what those sub activities are and then assign a cost to it and to determine the price of the product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 06:19:14 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167422458</guid>
      </item>
      <item>
         <title>Bb</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167432589</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 07:44:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167432589</guid>
      </item>
      <item>
         <title>NELIAH DANIS TEO (BB16110444</title>
         <author>neliah30</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167438717</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applies the principles of activity-based costing to develop the cost structure for all its products. Its uses activity-based costing analysis or ABC to determine the price of the product that reflects the costs of required activities, ingredients, and time to make a batch of ice cream. Besides that, when dealing with ABC it need to make a list of what those sub activities are and to assign a cost to it for determine the price of the products. Cold Stone Ice Cream’s has a large of statistical database traces costs to activities and facilitates assigning these costs to products. This is important due to the tight of margins of its products that not allow to waste any of ingredients, time and energy.&nbsp;</div><div><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 08:36:12 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167438717</guid>
      </item>
      <item>
         <title>NOR ZAINI BINTI JUMIN (BB16110205</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167448435</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applies the principles of activity-based costing (ABC)&nbsp; to develop the cost structure for all its products. Besides, every customer who entered the Cold Store Creamery store will get the same services but for it price it based on the activity based costing. For example their services is the company provide the tight margin but they do not waste any source and to catching interaction with customer, they provides sample to understand customers satisfaction. For the price, they added every cost to making the ice cream as the total to produce it. For example, the price for cup of ice cream is the sum of $0.06 of cone, $0.03 of topping and $1.00 of ice cream and the services to make the cup of ice cream. So, what i learn from the video are when dealing with ABC the first thing is to make list of these activities and then sign a cost for the main preparation.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 09:51:28 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167448435</guid>
      </item>
      <item>
         <title>NG YAN NI(BB16110797)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167460220</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery uses the activity-based costing(ABC) to assigns certain indirect costs to the products incurring the bulk of those costs. Cost is directly associated with the production of other products. Cold Stone Creamery has a larger statistical database traces costs to activities and facilitates assigning these costs of products. They also provide same services to customer but they are differ with the choices made for the products.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 11:35:16 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167460220</guid>
      </item>
      <item>
         <title>DELIA TERESA ANAK JUBIN (BB16110148)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167499300</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is using a principles of activity-based costing or ABC to develop a cost structure of all the product. Activity-based costing consider the cost that directly associate of the number of product. Customer of Cold Stone Creamery experience differ of the product that customer can make a selection size of the product, variety of ingredient and the time of associate of the product. By using activity-based costing Cold Stone Creamery make 3 preparation. For example that the cost of their product is $1.00 for ice-cream, $0.06 the waffle cone and $0.03 for the mixing. Other than that, &nbsp;Cold Stone Creamery using a hourly wage that is consideration expenses including the training, uniform, cost, benefits and many more. Hence, this make a customer satisfy of the services and the price of the ice-cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 14:27:18 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167499300</guid>
      </item>
      <item>
         <title>MAHMUDDIN BIN SALIM (BB16110263</title>
         <author>mahmuddinsalim</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167507159</link>
         <description><![CDATA[<div>Based on the video, I know the Cold plaster is the American ice cream shop. The company is head quartered in Scottsdale, Arizona, the company’ main products are high-level ice-cream. In the world has 1,000 franchise. Cold Stores Creamery is using activity-based costing to determine the cost of its products and develop the cost structure of all its products. The cost of allocating a batch of ice-cream is $ 1.00, the cost of preparing the mixture is $ 0.03, and the cost of repairing waffles is $ 0.06. Companies should develop staff or given higher employee benefits and more, so that the company to improve profitability.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 14:55:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167507159</guid>
      </item>
      <item>
         <title>NUR AMIRAH BINTI ADNAN (BB16110420)</title>
         <author>amirahadnan</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167520850</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is the franchising produce the variety of ice creams. We also know that Cold Stone Creamery applied the principal activity based costing (ABC) in their companies to develop cost structure of their products. For example, the cost of allocating a batch of ice cream is $1.00, the cost of preparing the mixture is $0.03 and the cost of repairing waffles is $0.06. Besides, Cold Stone Creamery also set a tight margins, so that they could have the financial goal as expected on the profit margins in each products. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 15:41:04 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167520850</guid>
      </item>
      <item>
         <title>CHIN JIA CING BB16110607</title>
         <author>tiffanycing96</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167521129</link>
         <description><![CDATA[<div>Based on the video, we can notice that Cold Stone Creamery applied the principles of activity based costing (ABC) to develop cost structure of its products. Customer experience differ of the product selections such as size of the products, variety of ingredients. Time associated product preparation are all activity based and reflected in the price paid at cash register as well as the individual stores and company profit.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 15:41:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167521129</guid>
      </item>
      <item>
         <title>LIEW MIEN LENG (BB16110429)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167526379</link>
         <description><![CDATA[<div>Cold Stone Creamery had applied Activity- based costing to develop the cost structure to their products.&nbsp; This principles considers cost directly associated with production other product. They give every customer same services that including their friendly greetings, menu choices and also live entertainment to customer. While the different each customer experience is the size of the product, the variety of ingredients and the time associated of product preparation, this is all activity-based. They also let their worker services their customer by showing them how to make the ice-cream so that the customer can watch the creation of the product and let them make sense of the price of the product they purchase reflect to all the activity that go into making the product for them. Cold Stone Creamery also collect the data from all franchises and make best decision and profit for their business.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 15:58:42 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167526379</guid>
      </item>
      <item>
         <title>AZWAN BIN AMAT (BB16110521)</title>
         <author>azwanamat96</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167532011</link>
         <description><![CDATA[<div><br>Based on the video, the Cold Stone Creamery used a principle of activity based costing (ABC) in order to develop the cost of their product. This principle considers cost directly associated with production of other product.&nbsp; The Cold Stone Creamery gives their customers different experience in choosing an ice cream because it gives different selection flavor of ice cream and the variety of ingredient. Customers will pay for an ice cream in different value. For example, the price for preparing ice cream will cost in $1.00, $0.06 of cone, and $0.03 of topping.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 16:21:42 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167532011</guid>
      </item>
      <item>
         <title>SANG GIEN HUNG  BB16110534 </title>
         <author>gien9696</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167533606</link>
         <description><![CDATA[<div>Based on the video, I learnt that Cold Stone Creamery applies principle of activity-based costing in developing cost structures. The costs is directly associated with production other products. For example, the icream was priced at $1.00, cone at $0.06 and topping at $0.03. This works in tight margin but didn't waste any sources by producing products.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 16:27:51 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167533606</guid>
      </item>
      <item>
         <title>CHRISTIE TONG SEI YING (BB16110339)</title>
         <author>christietong</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167537249</link>
         <description><![CDATA[<div>Based on the video given, Cold Stone Creamery applies the principle of Activity-Based Costing(ABC) to develop cost structure for all of their products. Every customer experience differents in product selection, the size of the product, the variety of ingredients, the time associate in product preparation. 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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 16:42:13 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167537249</guid>
      </item>
      <item>
         <title>TAJNOR ILHAM BINTI TAJU ARIFFIN (BB16110088)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167540921</link>
         <description><![CDATA[<div><br></div><div>Based on the video that I have seen, Cold Stone Creamery applied the principle of the activity-based costing to develop the cost structure for all its product. Activity- based costing or ABC consider its cost reflect associated with the production of the product. The customers experienced differ are in product selection, size of the product, variety of ingredients and time associated of product preparation. These activity-based costing also reflected the price paid at the cash register as company’s profit. Besides that, the Cold Stone Creamery also list three preparations of costing for the ice-cream. For instance, the cost preparing ice-cream is $1.00, cost preparing the waffle cone is $0.06 and cost of mix-in ice-cream is $0.03. Lastly, it is important to get guest interaction and getting to know them and also understanding what going to satisfy them the most by leaving the creation of their choice. So, they can come back to buy again.<br><br></div><div> <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 16:57:15 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167540921</guid>
      </item>
      <item>
         <title>MOHD FAIZAL BIN TIMHAR (BB16110226)</title>
         <author>mohdfaizaltimhar</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167583014</link>
         <description><![CDATA[<div>Cold stone creamery has 1300 stores in many countries. Nevertheless, cold stone creamery remains the same to maintain the brand. Cold stone creamery used activity based costing (ABC) analysis to determine the price of product that reflect the cost the cost of activity and ingredients for make the ice cream. Activity based costing include the services and cost to produce the product. This activity based costing used by manager to make decision about financial situation. By using this method they dont need to waste sources or cost in producing the product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-21 20:11:35 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167583014</guid>
      </item>
      <item>
         <title>Goh Li Ying (BB16110430)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167597798</link>
         <description><![CDATA[<div>Based on the video, I understand that Cold Stone Creamery use the activity based costing to determine the ice-cream price. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 00:53:51 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167597798</guid>
      </item>
      <item>
         <title>NURFATIN SYUHADA BINTI MOHAMAD HELMY BB16110190</title>
         <author>nurfasyumh</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167598342</link>
         <description><![CDATA[<div>From the video, Cold Stone Creamery applied Activity-Based Costing (ABC) to assign the cost of ice-cream. The costs directly associated with the production. Three preparation that assign the cost of the ice-cream: 1 dollar for preparing the ice-cream, 3 sens for the mix in and 6 sens for the waffle con. So, the total cost of the product is 1 dollar and 9 sens. &nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 01:15:14 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167598342</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167599018</link>
         <description><![CDATA[<div>Han Sed Vui (BB16110137)&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br>&nbsp;Based on video, Cold Stone Creamery produces many types of ice-cream. The prices of an ice-cream is $1 and the cone is $0.06. It is worth to customer to paying the price as CST is mixing the ice-cream scoop. And the workers should&nbsp; use the ingredients , pay more effort and use time wisely. So, at last the company can be profitability.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 01:46:19 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167599018</guid>
      </item>
      <item>
         <title>kelvin herly richard ( BB16110490)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167599202</link>
         <description><![CDATA[<div>based on video, cold stone creamery applied activity based costing to determine the price of product. cold stone creamery also prepared variety of ingredient and size to customer choose based on their favourite. cold stone creamery has guide out three pricing of an ice cream which is $1.00 for the ice cream, $0.03 for the toppings of ice cream and $0.06 for the ice cream cone.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 01:53:30 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167599202</guid>
      </item>
      <item>
         <title>MARRYLIN MORREE ANAK PETER UJA (BB16110107</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167600757</link>
         <description><![CDATA[<div>Cold Stone Creamery applied the principle of the activity-based costing to develop the cost structure for all its products. Activity-based costing (ABC) considers costs directly associated with the production of the product. The customer experienced differs is in product selection, the size of product, the variety of ingredients and the time associated product preparation are all activity-based. Cold Stone Creamery determine the cost of the ice cream based on activity of processing the ice cream such as the cost of preparing a batch of ice cream is $1.00, the cost of preparing the mix-in is $0.03 and the cost of preparing the waffle cones is $0.06.Then, the guest interaction are important to understanding what is going to satisfy customers by leaving with the creation of their choice.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:02:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167600757</guid>
      </item>
      <item>
         <title>Nuratiqkah Harith (BB16160896)</title>
         <author>atiqkah6512</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167601457</link>
         <description><![CDATA[<div>Based on the video, cold stone creamery is franchise company that produce the variety of ice creams and smoothies. It is opened the first time in Tempe, Arizona in 1988 by Donald and Susan Sutterland. Cold stone creamery has over 1300 stores in USA, Puerto Rico, Guam and Japan. Cold stone creamery used activity based costing to determine the cost of their operating. Activity based costing considers cost directly associated with the production of a product. For example, customer can have different size of products, variety of ingredients and so on. Cold stone creamery also list 3 preparations of costing for their products that is $1.00 for the ice cream, $0.06 for the waffle cones and $0.03 mix in ice cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:21:58 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167601457</guid>
      </item>
      <item>
         <title>LOZINAH JAIN BB1611011</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167601636</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery demonstrates how this company uses activity based costing analysis to determine the price of the product that reflects the costs of required activities, ingredients, and time to make a batch of ice cream. Cold Stone ice cream's large statistical database traces costs to activities and facilitate assigning these cost to product. This extremely important due to the tight margins of its product that do not allow any waste of ingredients, time or energy. The video demonstrate the important of analyzing activities and assigning costs to these activities that reflect not only direct costs but also indirect costs.  </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:28:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167601636</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167601793</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:36:39 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167601793</guid>
      </item>
      <item>
         <title>WAN NUR SYAHIDAH BINTI WAN AZLAN (BB16110214)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602182</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied Activity Based Costing to determine the price of ice cream. It has many branches in other country but every branch associates the brand and the quality of product.&nbsp; The customer differs in 3 categories size, variety and time. For example the cost of ice cream is $1.00, $0.03sen for mix topping and $0.06sen for cone.&nbsp; The Cold Stone Creamery emphasize to get guest interaction and getting to know the customer and also understanding what going to satisfy them.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:51:35 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602182</guid>
      </item>
      <item>
         <title>Ernathy Jounis (BB16110394)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602264</link>
         <description><![CDATA[<div>Based on the video, the Cold Stone Creamery applying the principle of activity based costing in developing cost in structures. Which is the cost directly assciated with production other products.For example, the price of ice cream at $1.00 and the cone of ice cream at $0.06 and its topping price at $0.03.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:54:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602264</guid>
      </item>
      <item>
         <title>Ba</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602288</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 03:55:32 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602288</guid>
      </item>
      <item>
         <title>CEHNDEREYLIHSA JAMES (BB16110356)</title>
         <author>cehndereylihsa95</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602665</link>
         <description><![CDATA[<div>Based on this video, I noticed that Cold Stone Creamery applied 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 production other product. Every customer who enters a cold stone it’s the same friendly greeting the same menu choices and the same entertainment where the customer experience differs is in product selection. The size of the product, the variety of ingredients and the time associated product preparation are all activity based. One thing that was the Cold Stone Creamery success was, they are actually developed an activity-based costing analysis which is stores consists at all the different products that their offer what differentiates them other than the taste is the ingredients and the time it takes to make it. So they can truly assess what the business means to them. All the activity will only makes sense to have the prices of a product reflect all of the activities that go into making the item for the customer. &nbsp;<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 04:11:38 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167602665</guid>
      </item>
      <item>
         <title>DEENA SYAZWANI NAJAH BINTI MOHD NORSHAH (BB16110583</title>
         <author>deenawaniee</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167603005</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied activity- based costing to determine the price and product. Cold Stone Creamery has prepared the ingredient to allow all of customer choose their product by  their own favourite and the result show the customer choose by pricing. Cold Stone Creamery have three price that is $1.00 for the ice cream, $0.03 for rhe toppings and $0.06 for the waffle cones.<br> </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 04:24:20 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167603005</guid>
      </item>
      <item>
         <title>NUR AFRINA BINTI AMDAN (BB16160960) </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167603064</link>
         <description><![CDATA[<div>Based on the video given , The Cold Stone Creamery is applied the principle of activity-based costing to develop the cost structure for all its product . The customer experience differ is in product selection , the size of the product , the variety of the ingredients and the time associated product preparation are all activity based and were reflected in the price . Allocating the cost is important not just for the store but also for the franchisee . The price of the product reflect all of the activities into making the item for customer . The manager once said , dealing with a activity-based cost , first thing you're have to do is list down all those activities . <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 04:28:47 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167603064</guid>
      </item>
      <item>
         <title>XIE JING LI BB16280980.</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167603460</link>
         <description><![CDATA[<div>Based on the video, I have learned how the Cold Stone Creamery control the cost. Due to the tight margin of their product that don’t allow them to waster any ingredient, time or energy. so they have to pay all their attention on cost, they use ‘activity-based costing’ to build their cost structure. Their ‘activity-based costing’ demands them to collect all cost on the activities that go into making the item for the customer, They take a list of the cost, the ice cream, the waffle cone , the mix process ,spoon, the labor and the others, they consider entire product chain, if sometimes they over spend, they have to take into consideration the overhead expenses. The most importance is the data analysis, why the cost of A is more than B? the reason is the ingredients or the mix time or the others. then they can take actionsActually the mastery of the particular challenge which has enable Cold Stone to become one of the most profitable and fastest grossing franchise in America. They call this way as activity-based costing</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 04:53:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167603460</guid>
      </item>
      <item>
         <title>Korin binti Awang Kenneth (BB16110530)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167604341</link>
         <description><![CDATA[<div>Based on that video, the Cold Stone Creamery is using activity-based costing which is (ABC) method to estimate the resources require to operate an organization's business process, produce their products and serve their customers. The beginning is to make a list of what the sub activities are and going to assign a cost to it. Next, the guests are in interaction and production.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 05:48:39 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167604341</guid>
      </item>
      <item>
         <title>NORHAIME BINTI LINGAM (BB16110688)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167605031</link>
         <description><![CDATA[<div>Based on this video, Cold Stone Creamery is using activity based costing to determine the cost for their products. This principle is cost directly associated production of a product. Cold Stone Creamery have three price that is $1.00 for the ice cream, $0.03 for the topping and $0.06 for the waffle cones. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 06:28:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167605031</guid>
      </item>
      <item>
         <title>JAHARAH BINTI KALINTONG BB16160954</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167605613</link>
         <description><![CDATA[<div>Based on the video, i understand that Cold Stone Creamery using the principle of activity-based costing in their product. This is because many customer experience differ in their product. Thus, the Cold Stone Creamery have a three price for the product is $1.00 for the ice cream and $0.03 for the topping and lastly $0.06 for the waffle cone. This can make the product demand is high and the company can achieve a lot of profit.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 06:52:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167605613</guid>
      </item>
      <item>
         <title>YORIAGNES BINTI MOHAD JOHANIS (BB16110061)</title>
         <author>yoriagnes_97</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167608757</link>
         <description><![CDATA[<div>Based on the video I watched, Cold Stone Creamery is using an activity based on costing. This to determined the cost of its products and develop the cost structure of all its products. This methods is to estimate the resources required to operate an organisation's business process, producing its products and serve it to consumer. The price of a product reflects all the activities that go into making the item for the consumer. The size of products, variety of ingredients and the time associated for the products preparation are the activity based. When using the ABC, the first thing is to make a list of these activities are and sign a cost for the main preparation.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 08:13:20 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167608757</guid>
      </item>
      <item>
         <title>FELICIA EDORA ANAK POKEAN  BB16110282</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167621444</link>
         <description><![CDATA[<div>Cold Stone Creamery is applied principle of activity-based costing in determine the cost and develop the cost structure of their products.Their customer experience differ&nbsp;in the product selection,size of the product,variety ingredients and time associated in product preparation.For example,the ice cream was priced at $1.00,cone at $0.06 and topping at $0.03. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 12:45:30 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167621444</guid>
      </item>
      <item>
         <title>TONY WONG SIE HUI      BB16110274</title>
         <author>tony5227t</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167621939</link>
         <description><![CDATA[<div>Based on the video, cold stone creamery was use the principle activity-based costing to determine the price of the product that reflects the costs of required activities, ingredients, and times to make a batch of ice cream. By using this principle, large statistical database traces costs to activities and facilitates assigning these costs to products. This is extremely important due to the tight margins of its products that do not allow any waste of ingredients, time, or energy. The video also demonstrates the importance of analyzing activities and assigning costs to these activities that reflect not only direct costs but also overhead costs.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 12:55:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167621939</guid>
      </item>
      <item>
         <title></title>
         <author>yanxintang969</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167622237</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:01:02 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167622237</guid>
      </item>
      <item>
         <title>KAMISAH BINTI ISMAIL (BB15110296)</title>
         <author>bb15110296</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167622861</link>
         <description><![CDATA[<div>The video content is about the Cold Stone Creamery company. This company was applies principle activity based costing for all its products. Cold Stone Creamery also develop an activity costing activity. Obviously they take into consideration other overhead expenses and decide to allocate that into the cost. The price of product reflects all of the activities that go into making the item for the customer. Profit margins of each product were taking as important issue.&nbsp;<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:16:15 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167622861</guid>
      </item>
      <item>
         <title>JEVIANA MARCOS BB16110543</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167623050</link>
         <description><![CDATA[<div>According to my understanding, Cold Stone Creamy applies principle activity based on costing for the bussiness activity. This company have many branches, so Cold Stone experience must be the same because this is the brand market power for this company. Futhermore, this company also applied the activity based on costing to develop cost structure for all products. They use same ingredients and menu's choice for all of their stores. This one of their ways to develop their business. Activity based on costing involve many matter including training for the workers and uniform costume. All of this are involve in activity based on costing. besides that, in order to do costing analysis, the should make list of activity that they gonna do. Cold Stone company applied principle of activity based on costing to develop cost structure for all of their products. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:20:07 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167623050</guid>
      </item>
      <item>
         <title>NORZULAIKHA BINTI MAT LAZIM BB16110171</title>
         <author>zulaikhazain4</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167623749</link>
         <description><![CDATA[<div>From my understanding, the video demonstrates how Cold Stone Creamery uses activity based on costing analysis to determine the price of the product that reflects the costs of required activities, ingredients and time to make a batch of ice cream. Cold Stone Ice Cream's large statistical database traces costs to activities and facilities assigning these costs to products. This is extremely important due to the tight margins of its products that do not allow any waste of ingredients, time or energy.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:32:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167623749</guid>
      </item>
      <item>
         <title>TOH VIKI BB16110037</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167624092</link>
         <description><![CDATA[<div>Based on this video, cold stone creamery has over 1300 stores in the u.s.a puerto , guam and japan .another they have another 1000 fanchises, 16 basic flovors 30 added igredients and 3 sizes. Cold stone creamery are the profitable and fastest growing franchises in america. They also applied the principles of activity-based costing to develop the cost structure for its all product.&nbsp;<br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:37:31 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167624092</guid>
      </item>
      <item>
         <title>ARZAN BIN AZAM BB16110610</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167624151</link>
         <description><![CDATA[<div>Based on video, Cold Store Creamery use the principles of activity based costing to keep their shop success.&nbsp; Cost accounting approach concerned with matching costs with activities (called cost drivers) that cause those costs. It is a more sophisticated kind of absorption-costing and replaces labor based costing system. This principle states that products consume activities, it is the activities (and not the products) that consume resources, activities are the cost drivers, and that activities are not necessarily based on the volume of production. Instead of allocating costs to cost centers (such as manufacturing, marketing, finance), activity&nbsp; based costing allocates direct and indirect costs to activities such as processing an order, attending to a customer complaint, or setting up a machine.</div><div><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:38:24 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167624151</guid>
      </item>
      <item>
         <title>NAZRUL AFFENDI ANSARI BB16110558</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167624913</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery apply the Activity Based Costing to develop it's cost structure to all of its product. Activity Based Costing consider cost directly associate with the production of the product such as the size of the product, the variety of ingredients and the time associate to make every single of its product. They have to make consideration not just the overhead expenses but also their wages expenses including training, uniform and so forth. By doing this ABC analysis, it helps them to make a better decision such as how to decide to allocate to the cost.&nbsp;<br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 13:53:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167624913</guid>
      </item>
      <item>
         <title>NUR SYAFIQAH BINTI DURAMAN BB16110260</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167625421</link>
         <description><![CDATA[<div>based on the video, Cold Stone Creamery applies the principle activity-based costing(ABC). ABC consider cost directly associated with production of a product. In producing its product, the customer get the same ingredient and the same menu choices. But what differs is the product selection that is the size of the product, the variety of ingredient and the time associated in preparing product that is all activity-based and are reflected in the paid of the cash. By using this ABC analysis, it helps the Cold Stone to make a good decision in allocating its costs </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:04:23 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167625421</guid>
      </item>
      <item>
         <title>MA KAR SHENG BB16110794</title>
         <author>karsheng96</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167625513</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applies the principle activity based costing to develop the cost structure for all of the product. The Activity-Based Costing for ABC consider cost directly associated production of the product. The activity based consists the size of the product, the variety of ingredient and the time associated in product preparation.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:06:10 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167625513</guid>
      </item>
      <item>
         <title>GAYATHRI GOVINDASAMY BB16110276</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167625876</link>
         <description><![CDATA[<div>Based on the video, the Cold Stone Creamery applied activity-based-costing principle or ABC to build their cost structure in their franchises. Their customer experience differ because of their product selection such as the flavors of ice-cream, size of ice-cream cups and of course the price of ice-cream. Based on the video too, it is known that the price of product relate to the activity of producing or making the products. Cold Stone Creamery fixed their prices based n the requires cost of activities, ingredients, flavors and time. For example to make a cup of ice-cream, the cost required are: $1.00 for the cup of preparation, $ 0.03 for the topping and $0.06 for the ice-creams's waffle or cup cone. Therefore, the decision making for fixed a price for the ice-cream is based on the cost of ingredients,time of preparation and activity required to make the ice-cream. Besides that, it is important too to interact with the guest to get to know what actually satisfy them  and how to leave the most creation of their choice so that the guest or customers will buy the product again. By this way, the Cold Stone Creamery can increase its profit and also can know more about falvors that satisfy their  most </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:12:33 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167625876</guid>
      </item>
      <item>
         <title>FEZNEY BINTI NUSSAN (BB16110599)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167626193</link>
         <description><![CDATA[<div>Based on the video, its demonstrates how Cold Stone Creamery uses activity-based costing analysis to determine the price of the product that reflects the costs of required activities, ingredients, and time to make a batch of ice cream. Activity-based costing 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. The video demonstrates the importance of analyse activities and assigning costs to these activities. For example is the price for ice cream is $1.00, cone is $0.06 and the topping is $0.03.This means that Cold Stone Creamery used costing in making profit for company<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:18:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167626193</guid>
      </item>
      <item>
         <title>Deveenajit Kaur Josen a/p Jusbir Singh BB16110408</title>
         <author>veenajosan5</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167626843</link>
         <description><![CDATA[<div>Based on the following video, Cold Stone Creamery is using activity based costing to develop the cost of its product. Activity based costing is methodology that identifies activities in an organization and assigns the <strong>cost</strong> of each <strong>activity</strong> with resources to all products and services according to the actual consumption by each activity. For example, the price of the ice-cream is $1.00, the topping cost $0.03 and the cone cost $0.06. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:31:39 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167626843</guid>
      </item>
      <item>
         <title>PAN YUE  BB16270993</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167627562</link>
         <description><![CDATA[<div>This video shows an example of Activity Based Costing practiced by Cold Stone Creamery, an ice-cream dessert franchise in Arizona, USA. It was started in 1988 but has grown to be one of the most profitable and fastest growing franchises in America. The success of Cold Stone Creamery is attributed to the Activity Based Costing practiced by its stores and its franchisees.&nbsp; Cold Stone Creamery offers choices in terms of size of the products, the variety of ingredients and the time taken to prepare the products.&nbsp; In Cold Stone Creamery, the price of the products reflect all the activities that go into making the products which give satisfaction to the experience of customers. The activities which are assigned a cost include the activity of preparing the ice-cream, waffle cones and mixings. For example, the cost of preparing an ice-cream is approximately $1, the cost of preparing mixings is $0.03 and the cost of preparing a wafer cone is $0.06. The next activity is the interaction with customers. This includes greeting the customers, giving them samples to try, getting to know the customers and what gives them satisfaction. This is followed by the activity of production, such as making special creations for customers. Typically the cost of making the special creation is about 25% of the cost that the store allocates. Then the next activity is the sale activity where the store rings the customers up at the register, capture the cash and bid the customers farewell, with the hope that they will visit the store again. By practicing Activity Based Costing, Cold Stone Creamery has a well-structured cost analysis that also covers the overhead costs like the cost of ice-cream powder and raw ingredients, the cost of filling the product base and the cash register, the cost of napkins, spoons, garbage can linings and the cost of having at least one person as the host and three people to make special creations for customers. The cost of hiring people goes beyond the wages, to include training, uniform and benefits. All in all, Cold Stone Creamery makes their business profitable by practicing Activity Based Costing and by making decisions based on a global perspective of the business.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:41:57 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167627562</guid>
      </item>
      <item>
         <title>Nor Hafizah Binti Ismail BB16110484</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167627735</link>
         <description><![CDATA[<div>Based on that video, i can say that Cold Stone Creamery applies activity based costing. Activity based costing is applied to dertermine the price of the product that reflects the costs . Cold stone creamery has over 1300 stores and 1000 fanchises. Is one of America fast growing fanchises.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:44:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167627735</guid>
      </item>
      <item>
         <title>MUHAMMAD NAZIRUL BIN ABDUL JALIL (BB16110634)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167628196</link>
         <description><![CDATA[<div>Based on the video , I learnt that Cold Stone Creamery is basically applying the principle of activity-based costing to develop the cost structure for their own product. This&nbsp;ABC method is basically use&nbsp;in identifying the activities that Cold Stone Creamery do and then assigns the&nbsp; indirect cost to the products.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 14:51:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167628196</guid>
      </item>
      <item>
         <title>NURMARDIANNA BINTI MOHD JOHARI (BB16110114)</title>
         <author>nurmardianna</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167629732</link>
         <description><![CDATA[<div>Based on the video , we know that Cold Store Creamery used a activity-based costing (ABC) . From what I understand , Cold Store Creamery use the principle to develop the cost structure for all its products . For who enters a coldstone store , they will get same friendly greeting , same menu choices , same live entertainment , the size of product and also variety ingredient . It's cost them a dollar to make a batch of ice cream , therefore they know how long service take and the quantity of ingredients that will be consumed in a particular product . Beside that , they used the principle to to assign the cost of the activity . For example , the ice cream cost is $1.00 , topping cost is&nbsp;$0.03 and cone cost $0.06 .</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:14:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167629732</guid>
      </item>
      <item>
         <title>TAI CHA AN (BB16110440)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167629829</link>
         <description><![CDATA[<div>According to the video, Cold Store Creamery is using activity-based-costing method&nbsp;in the estimation of&nbsp;resources required to operate their business forexample production and&nbsp;customer service. The price of a product reflects all the activities that involve in the process&nbsp;of making it.&nbsp;This is a profitable method tothem.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:16:40 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167629829</guid>
      </item>
      <item>
         <title>KOW ZHI HUI (BB16110478)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167630510</link>
         <description><![CDATA[<div>From the video, I found that Cold Stone Creamery applies activity-based costing in developing their products' cost structure. Their customers go through different customer experiences in size of product, variety of ingredient and time associated in preparation. These are activity base. ABC has lead Cold Stone Creamery to have a  tight product margin. Managers know the product margin of each product and also know exact how long time it should take and quantity of ingredient consumed. So, they are not allow to waste time, energy and ingredient. However, the Cold Store Creamery has tight product margin but it still generate profit in this industry. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:27:48 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167630510</guid>
      </item>
      <item>
         <title>TANG YAN XIN BB16110790</title>
         <author>yanxintang969</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167630551</link>
         <description><![CDATA[<div>Based on the video, we can know that Cold Stone Creamery is using principal of activity based on costing or ABC to develop a cost structure of all the product.By using the ABC analysis,&nbsp; it can help to&nbsp; make a good decision in manage its cost . Cold Stone Creamery’s activities based on the size of the product, the variety of ingredient and the time associated in product preparation. For example, the cost of preparing a batch of&nbsp; the ice cream&nbsp; is $1.00, the cost of preparing the mix is $0.03 dan&nbsp; the cost of preparing the waffle&nbsp; cones is $o.o6</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:28:18 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167630551</guid>
      </item>
      <item>
         <title>NURUL HASYIKIN ADHA BINTI ISMAIL (BB16110526)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167630660</link>
         <description><![CDATA[<div><br>Based on the video, Cold Stone Creamery is develop their activity-based costing or ABC where they consider cost directly associated production of a product. They have 16 flavours and 30 topping which is every customers who went the Cold Stone store get the same ingredients, same menu choice and the sama live intertainmet. Cold Stone Creamery also provide the different size of cup variety of flavours and the time associated to make an ice cream. Next, they assign  a cost to the three preparing a batch of ice cream is $1.00, cost of preparing mixin is $0.03 and preparing a waffle cone is $0.06. So that they do not wast any source and catching interaction with customer by providing sample to understand customer's satisfaction.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:29:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167630660</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167631209</link>
         <description><![CDATA[<div>LEE VUN HOU (BB16110296)<br>Based on the video, I know that Cream Stone Creamery activity based costing to develop cost structure of their products. By this, cost is directly link with production of other products.&nbsp; Customers can try different product and ingredients and this makes satisfaction of customers according to types of ingredients. They won’t waste sources in other products by using activity based costing although they have tight margin in their company.&nbsp; &nbsp;<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:37:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167631209</guid>
      </item>
      <item>
         <title>LOH BOON XIN BB16110417</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167632148</link>
         <description><![CDATA[<div>After watching the video above, I have understand the strategy of Cold Stone Creamery applied which is principle of activity-based costing (ABC). It in order to help the company and franchisee improve its own efficiency by manager knows clearly about the actions taken by its employee in preparing the ingredients of products, variety types of ice-creams provided to customers and energy effort by employee. For instance, the costs is directly associated with its productions, it can be seen by the money collected in the cashier. By this principle, the company not only can reach its goal effectively, but also help the company save the money and effort properly and efficiency. Therefore, every company should be encouraged to use this principle as well.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 15:53:08 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167632148</guid>
      </item>
      <item>
         <title>LUM PUI YEE BB16110369</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633497</link>
         <description><![CDATA[<div>Based on the video above, Cold Store Creamery is using a principle namely activity-based costing(ABC) to be applied in their company. Which means price of every product depends on the activity like ingredients used and times consumed to set the cost. So, there are 3 main ways for Cold Store Creamery to adapt and fulfill the different kinds of customers' need to let them experienced different in the selection of products, which are size of products, ingredients of products and the time associated in preparations of products. This different way of organizing the company made Cold Store Creamery stand out among the others and made them to expand their business in form of the increasing numbers of shops and franchises.&nbsp;<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:16:12 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633497</guid>
      </item>
      <item>
         <title>D</title>
         <author>uraidadulahi93</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633526</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:16:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633526</guid>
      </item>
      <item>
         <title>SITI URAIDA BINTI DULAHI</title>
         <author>uraidadulahi93</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633558</link>
         <description><![CDATA[<div>BB16110238<br><br>Base</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:17:31 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633558</guid>
      </item>
      <item>
         <title>MUHAMMAD ASHRAAF BIN HASIM(BB16110393)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633810</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is using activity based costing or ABC, where the cost is directly associated to the product production. The amount of the product reflects the cost that they should pay. Consumer also experience the differ in the product selection, size or amount of the product and variety of ingredients to choose according to customer taste.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:21:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633810</guid>
      </item>
      <item>
         <title>THIAN</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633959</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:24:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633959</guid>
      </item>
      <item>
         <title>THIAN CHOR HUNG BB16110559</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633960</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery 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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:24:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167633960</guid>
      </item>
      <item>
         <title>IZZAH KHAIRUNNISA BINTI INDANI (BB16110196)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634508</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is using Activity-based Costing(ABC) that split the overhead costs into the different activities to determine the cost. Cold Stone Creamery allow their customer to taste and choose their own flavour based on their favourite. The customers need to pay the ice cream based on the activities that include to prepare it. For example, in Cold Stone Creamery the cost of preparing the ice cream is $1, the cost of preparing waffle cones is $0.06 and the cost of preparing mix/topping is $0.03.<br><br></div><div><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:34:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634508</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634831</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://padlet.com/ding_hongyong" />
         <pubDate>2017-04-22 16:40:30 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634831</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634834</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://padlet.com/herlinahabu95" />
         <pubDate>2017-04-22 16:40:32 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634834</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634843</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://padlet.com/neliah30" />
         <pubDate>2017-04-22 16:40:45 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634843</guid>
      </item>
      <item>
         <title>MOHD NAJMIE BIN AHMAD TARMIZI (BB16110391)</title>
         <author>mohdnajmie94</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634854</link>
         <description><![CDATA[<div>Based on the video, i can understand that Cold Stone Creamery are applying activity based costing principle which is they are considering costs directly associated with production other product. for example, the cost of preparing a batch of ice cream is approximately a dollar, the cost of preparing the mix-in is approximately 3 cents and the cost of preparing a waffle cone is approximately 6 cents. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 16:41:02 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167634854</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167635121</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://padlet.com/nurmardianna" />
         <pubDate>2017-04-22 16:46:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167635121</guid>
      </item>
      <item>
         <title>NUR SYAKILA BINTI EPENDI BB16110457</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167636121</link>
         <description><![CDATA[<div>Cold stone creamery are using activity based costing(ABC) to determine or analysis the cost of the product that reflect the cost of ingredient, activities and the time to make a batch of an ice cream. customers of cold stone creamery must pay based on the activities that involved to make the ice cream. For example, $1.00 for the ice cream, $0.03 for the topping and $0.06 for the cost of cone.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 17:09:41 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167636121</guid>
      </item>
      <item>
         <title>Muhammad khairul anuar bin andungai  ( BB16110488 </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167637154</link>
         <description><![CDATA[<div>What i experience throught this video is cold stone creamery used principles activity based costing their business. the product is determined by customer. its based on the size, variety and time operation to prepare the product. this activity based costing used by the manager to make decision about the financial situation, activity involve such as the process making the ice cream.&nbsp; the manager must make something to the worker like a training, uniform of worker and many more for make company more profitability.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 17:31:08 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167637154</guid>
      </item>
      <item>
         <title>SYARFA BINTI MOHD HASSAN (BB16160815)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167638045</link>
         <description><![CDATA[<div>The Cold Stone Creamery was co-founded in 1988 by Donald and Susan Sutherland, who sought ice cream that was neither hard-packed nor soft-serve. Cold Stone Creamery opened its first store that year in Tempe, Arizona. The purpose of company that used the principles of activity-based costing is to develop the cost structure for all its products. 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. Besides that, Cold Stone Creamery uses activity-based costing analysis is to determine the price of the product that reflects the costs of required activities, ingredients, and time to make a batch of ice cream. So, customers must pay based on their price or activities.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 17:50:16 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167638045</guid>
      </item>
      <item>
         <title>Chuah Eu Gene (BB16110451)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167638096</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is a company that uses the activity based costing to develop their each and every products cost structure. Activity based costing also known as ABC consider each and every cost that is related whether directly or indirectly towards the production of the product. Customers in Cold Stone Creamery can have the chance to experience different type of size,variety of ingredients and flavor which they want. ABC is also reflected in the price the customer need to pay and shown in the company's profit. For example, Cold Stone Creamery's cost for mix-in ice cream is $0.03, while preparing waffle cone is $0.06 and preparing ice cream is $1.00. To the company, they also think that it's important to interact with customers and understanding them in order to increase the satisfaction of customer so that they will come back again.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 17:51:27 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167638096</guid>
      </item>
      <item>
         <title>SITI URAIDA BINTI DULAHI (BB16110238</title>
         <author>uraidadulahi93</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167638981</link>
         <description><![CDATA[<div>Based on the video, from the exprience I know that cold stores creamery is using activity based costing to determine the cost of its product. Cold store creamony prepared variety of ingredient to allow its customer choosen based on their interest and favourite. In this case, the ice cream is price $1.00, the cup of preparing a topping is period $0.03, and the cup of preparing the waffle cone is priced $0.06. Besides, the employer knows thw condition of shop clearly employees more focusing on preparing ingredients and serving customer.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 18:02:51 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167638981</guid>
      </item>
      <item>
         <title>JESEYHERA YONJUNI (BB16160873)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167643602</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery apply principle of activity-based costing to developed cost structure to all its products.Different types of ice-cream, the mixture and the waffle cone are reflected the purchase price. For example, preparing ice-cream is $1.00, the mixture $0.03 and waffle cone is $ 0.06. The price of a ice-cream that customers have to pay is based on the activity to make the ice-cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 19:13:22 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167643602</guid>
      </item>
      <item>
         <title>RATNISWARY A/P KATHIRVALU (BB 16110197)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167643956</link>
         <description><![CDATA[<div>Based on the video, in 1988, Donald and Susan Sutherland opened the first Cold Stone Creamery in Tempe, Arizona. 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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 19:17:17 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167643956</guid>
      </item>
      <item>
         <title>Farrah Nor Fazira Jeffers (BB16160902)</title>
         <author>farrahnorfaziraj</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167645678</link>
         <description><![CDATA[<div>Based on the video that I&nbsp; have seen, Cold Stone Creamery has developed activity-based costing to develop a cost structure for all its products. With this strategic customer experience diffrent size products, verious type of ingredients to produce products and using time to make the products.&nbsp; For example, the preparation of ice cream costs $ 1.00, cup for prepare topping $ 0.03 and $0.06 for a cone. In this way, customers can be satisfied with products that Cold Stone Cremery produce and indirectly will improve the profitability of their companies because the price of ingredients was calculated.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 20:01:37 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167645678</guid>
      </item>
      <item>
         <title>YAP YEE CHEN (BB16110361)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167647097</link>
         <description><![CDATA[<div><br>Based on the video, The Cold Stone Creamery is practicing activity based costing method which is known as ABC to determine the cost of its product. Cost is considered directly with the production of the product, the variety of the ingredients and also time associated with product preparation that reflect in the price paid by the customer. For instance, Cold Stone Creamery assigned the cost of $0.06 for preparing waffle cone, $1.00 for preparing ice cream and $0.03for mix-in ice cream.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 20:39:12 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167647097</guid>
      </item>
      <item>
         <title>Siti Nur Atikah Binti Talib [BB16160880]</title>
         <author>snatikahtalib27</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167648918</link>
         <description><![CDATA[<div>Based on the video, the Cold Stone Creamery is using principle of activity based costing which is to developed the cost structure to all its product. The price of an ice cream that customers have to pay is based on the activity to make an ice cream. For example, $1.00 for preparing an ice cream, $0.03 for the mixture and $0.06 for waffle cone.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 21:01:15 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167648918</guid>
      </item>
      <item>
         <title>NORHASYIMA BINTI MOHAMAD ( BB16160955 )</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167650273</link>
         <description><![CDATA[<div>Base on the video, Cold Stone Creamery applied the principle of the activity based costing to determined the cost ice cream product. Product selection such as size of the product, variety of ingredient and time associated product preparation also&nbsp;reflected the price paid at the cash register as company profit. Besides, they also list three preparation of costing for the ice cream such cost preparing ice cream is $1.00, cost preparing the waffle cone is $0.06 and cost of mix in ice cream is $0.03. Lastly, they know how satisfy costumer and let them know about Cold Stone Creamery.  </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 21:39:38 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167650273</guid>
      </item>
      <item>
         <title>NOOR FAZLIN BINTI AWANG DAMIT(BB16110670)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167652207</link>
         <description><![CDATA[<div>Based on the video, Cold Stone  Creamery is a variety of ice cream desserts. Donald and Susan has opened the first Cold Stone Creamery in Tempe, Arizona in 1988. Now, the Cold Stone Creamery has over 1300 stores in USA, Puerto Rico, Guam and Japan. It also has a 1000 franchises in development and it's apply the principle of activity based costing to developed the cost structure for all its products. This ABCs' consider cost directly associated of the product. With the customers experience differs, is in product selection. 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. This product is came with three sizes, that is "like it", "love it", and "gotta have it". Besides, this product also has three preparation that they do is the ice cream, the waffle cone and mixed-in ice cream. The costing prepared the ice cream is $1.00, the mixed-in is $0.03 and the waffle cone is only $0.06. The Cold Stone Creamery taking a consideration all of the owners expenses when comes to that including training, uniform and benefits and it being a part of ability where truly looking like entire business and making decision based on the findings.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 22:56:57 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167652207</guid>
      </item>
      <item>
         <title>NORWALIMAH BINTI SAIBI (BB16160943)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167652934</link>
         <description><![CDATA[<div>Based on this vedio, Cold Store Creamery have 1300 Store USA, Puerto Rice, Guam and Japan. Besides, Cold Store Creamery have 1000 Franchises in development. Activity-Based costing ABC production many menu can selected. Size product is variety and time role activity. Cup of preparing ice cream is priced $ 1.00, the prepring a topping is prices $ 0.03 and preparing the waffle cone priced $ 0.06. Ice cream have many types and free size is like it, love it and gotta have it.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-22 23:31:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167652934</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167654661</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 01:03:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167654661</guid>
      </item>
      <item>
         <title>NOR HISHAM BIN MUHAMMAD ALI (BB16110303)</title>
         <author>syamlegend7</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167654692</link>
         <description><![CDATA[<div><br>based on the video, the Cold Stone Creamery applied activity based costing principle or ABC to build their cost structure their company. Cold Stone Creamery also develop it is costing structure to all product to determine the prices of their product. Product selection is based on the size of the product , the variety ingredient or flavor and the time associated product preparation are all activity based costing also reflected to the price paid at the cash register as the individual stores and company profit. For example, to make a cup of ice cream the cost required are $ 1.00 for the cup of preparation, $ 0.03 for the topping and $ 0.06 for the ice cream's waffle or cup cone.&nbsp;Cold Stores Creamery can increase their profit by make modern pattern or improve their stores environment  and  creating more stores in each country to satisfy the customers need.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 01:05:40 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167654692</guid>
      </item>
      <item>
         <title>Norika Maurice ( BB13110718 </title>
         <author>frederikaiping</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167656395</link>
         <description><![CDATA[<div>Base on this video,cold stone creamery have 1300 stores in the U.S.A, Puerto Rico,Guam and Japan then another 1000 franchises in development.cold stone creamery use activity- based costing to determine the cost of its ice cream product cone. also have 3 preparations of costing for the ice cream is $1.00 for ice cream, $0.06 for waffle corns and $0.03 mix in ice cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 02:19:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167656395</guid>
      </item>
      <item>
         <title>CHAI SZE CHIEN (BB16110164)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167657550</link>
         <description><![CDATA[<div>Based on the video, I understand that Cold Stone Creamery is using activity based costing to determine the cost of its products. The costs to prepaid the ice cream is $1, the costs to prepaid topping is $0.03 and the costs to prepaid waffle cone is $0.06. The activity based costing need to consider all of the expenses including training, uniform and cars.  </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 03:05:22 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167657550</guid>
      </item>
      <item>
         <title>ABDUL AZIZ BIN HJ MOHD RAFEE (BB16170010)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167658341</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 03:45:36 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167658341</guid>
      </item>
      <item>
         <title>Mok Jin Hua (BB16110538)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167658584</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is a company uses the activity based costing to develop their products cost structure. By using ABC, cost is directly associated with production other product. The company provide many flavor, ingredient and size to giving a different experience&nbsp; to customer. For example Cold Stores Creamery prepare 3 type of costing of the cream that is $1.00, $0.60 and $0.03 to give the more choice to customer, this can make customer more satisfy.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 03:58:45 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167658584</guid>
      </item>
      <item>
         <title>HEMLEEN A/P SOOSAI MANICKAM                                       </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167659187</link>
         <description><![CDATA[<div>HEMLEEN A/P SOOSAI MANICKAM – BB16110325&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;             According to the video, it shows the usage of activity-based costing analysis of Cold Store Creamery which helps to recognize the price of the product that shows the costs of required activities, ingredients and also time needed to produce a batch of ice-cream. A large statistical database of Cold Stone Creamery identifies costs to activities. Not only that, it also facilitate assigning these costs to their products. It is very important as the tight margins of Cold Stone Creamery’s products do not allow any waste of ingredients, time and energy. The advantages of analyzing activities and assigning costs to these activities are clearly showed in the video. The video reflects not only the direct costs, but also the overhead costs. The direct costs involve the cost of activities. For Cold Store Creamery, it mainly focuses on three main activities cost which is the cost of preparing a batch of ice-cream, cost of preparing a mixing and cost of preparing a waffle cone. Besides that, direct cost also involves the guest interaction. This will to attract more customers and also will make sure the loyal customers to continue stay. While, the overhead costs involve the other expenses and in the case of Cold Stone Creamery it considering the training, uniform cost benefits and so on. In conclusion, besides earning profits, Cold Stone Creamery is focusing to the whole business as it helps them to make a wise decision based on the findings.&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 04:29:06 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167659187</guid>
      </item>
      <item>
         <title>Nur syafiqah nabilah binti yahaya (bb16160855)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167659211</link>
         <description><![CDATA[<div>Based on the video, Cold Stores Creamery is using activity based costing to determine the cost of its products. By using this approach, cost is directly associated with production of the product and not waste any sources or cost in producing the products. For instance, the ice cream is $1.00, the cone is $ 0.06, the cost of the topping is $ 0.03, and the services for making the cup of the ice cream. It all calculate and make a price to one cup of ice cream. So, the customers can see the price specified when they want to buy a cup of ice cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 04:31:15 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167659211</guid>
      </item>
      <item>
         <title>Wee Sui Ching (BB16110487) </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660147</link>
         <description><![CDATA[<div>Based on the video, the Cold Stone Creamery applied the principle of activity based costing to develop the cost structure for all its products. Activity based costing (ABC) considers costs directly associated with the production other product. Every customers of Cold Stone Creamery have the different experience in product selection, the size of product, the variety of ingredients and the time of product preparation. These are all activity based and are reflected in the price that customer have to pay. When the Cold Stone Creamery is dealing with ABC, they have to make a list of what the sub activities are which are the preparation of ice cream, waffle cones, and the mix. They also have to assign the cost of preparing these which a batch of ice cream is approximately $1, a mixing is $0.03, and a waffle cone is $0.06. Besides that, Cold Stone Creamery also focus on the customers’ interaction and understanding their customers’ satisfaction, so that they are willing to come back again.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 05:16:35 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660147</guid>
      </item>
      <item>
         <title>NIU JIAJIA   BB16270997</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660324</link>
         <description><![CDATA[<div>Based on the video, the Cold Stone Creamery is using principal of activity based on costing or ABC to develop a cost structure of all the product .Activity-based costing (ABC) data reflects the cost associated with the production of the&nbsp;product .By using ABC analysis, can help them&nbsp; make good management cost decisions.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. Cold Stone Creamery is priced according to the desired activity ingredient, ingredient, taste and time.For example, the cost of preparing an ice-cream is approximately $1, the cost of preparing mixing is $0.03 and the cost of preparing a wafer cone is $0.06. They won’t waste sources in other products by using activity based costing.Of course, they have interaction with customers .Interaction including greeting the customers, giving them samples to try, getting to know the customers and what gives them satisfaction. The interaction with the customer is important. They interact with customers to understand the needs of customers in order to facilitate customers to buy again .&nbsp;<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 05:27:06 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660324</guid>
      </item>
      <item>
         <title>NOR RAIHANI BINTI JAINAL (BB16160952)</title>
         <author>hanny96_cute</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660440</link>
         <description><![CDATA[<div>Based on the video given, Cold Stone Creamery uses activity-based costing to determine the cost of its ice cream products such as cones, mixing. The cost activities for scooping and mixing is to determine the total cost of each products. The first thing when dealing the activity-based costing is to make a list of what those sub activities are made of. Then, assign a cost to it which is cost of preparing a batch of ice cream is $1.00, cost of preparing a mixing is $0.30 and cost of preparing a waffle cone is $0.06.The interaction with the customers in order to facilitate customers to buy again.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 05:32:11 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660440</guid>
      </item>
      <item>
         <title>SITI NURUL NABILAH BINTI ZAIFUDDIN(BB16110151)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660763</link>
         <description><![CDATA[<div>NBased on this video, Cold Stone Creamery used activity based costing to develop cost structure for all its products. Activity based costing or ABC consider cost directly associated with production other product every product. The size of the product, the variety of ingredients and the time associated product preparation are all activity based and are reflected in the price paid. The first we need to do is make a list o sub activities are and then we are going to assign a cost to it the three preparation that is preparing a batch of ice-cream is approximately $1.00, the cost of preparing a mixing is approximately $0.03 and the cost of repairing a wffle cone is $0.06 and next is the guests interaction which we greet them and give them some sample of ice-cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 05:47:01 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660763</guid>
      </item>
      <item>
         <title>AUDREY STEPHANIE STEPHEN (BB16110094)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660973</link>
         <description><![CDATA[<div>Cold Stone Creamery applied the principle ABC, also known as Activity-Based Costing. Every customers that comes to the stores gets the same friendly greetings and same menu. what differs is its product selections, the size of the product, the variety of ingredients, and the time associated of the product preparation. these are all activity based. these activity based costing also reflected the price paid at the cash register as company's profit. the company also list three preparations of costing of the ice-cream.<br>&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 05:58:30 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167660973</guid>
      </item>
      <item>
         <title>RASNI BINTI TAHIR (BB16110576</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167661758</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied the principle of activity-based costing or also known as ABC cost. Every customers who enters a cold stone store will get same friendly greeting, same menu choice and the same live entertainment, where the customers experience differs is in product selection the size of the product, the variety of ingredients and the time associated of the product preparation. All activity based and are reflected in the price paid at the cash register as well as the individual store and the company's profit. All the different products that they offer what differentiates them other than the taste is the ingredients that they put in and the time it takes to make it. So, its how they consider and decide to allocate that into the cost. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 06:29:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167661758</guid>
      </item>
      <item>
         <title>JUDY ESMERALDA INSIONG (BB16110336)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662057</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery is using a principles of activity-based costing or ABC to develop a cost structure of all the product. Activity-based costing consider the cost that directly associate of the number of product. Customer of Cold Stone Creamery experience differ of the product that customer can make a selection size of the product, variety of ingredient and the same time of associate of the product. By using activity-based costing Cold Stone Creamery make 3 preparation. For example, the cost of their product is $1.00 for ice-cream, $0.06 the waffle cone and $0.03 for the mixing. Other than that, Cold Stone Creamery using a hourly wage that is consideration expenses including the training, uniform, cost, benefits and many more. Hence, this make a customer satisfy of the services and the price of the ice-cream.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 06:36:47 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662057</guid>
      </item>
      <item>
         <title>HAZNAH BINTI HARUN BB16110626)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662391</link>
         <description><![CDATA[<div>Based on the video,Cold Stone Creamery applied activity based on costing to determine the price of their product.They prepared variety of ingredient to allow customer to choose based on their favourite.Then the choosen of the customer will be giving price.In this cased,activity based costing was define by cost of product directly link to producton of product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 06:46:31 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662391</guid>
      </item>
      <item>
         <title>Sherrilyn Lugom Anak Anthony (BB16110188)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662615</link>
         <description><![CDATA[<div>Based on the video, the Cold Stone Creamery applied the principle of activity based costing to develop the cost structure for all of its products. Activity based costing is considered as cost directly associated production of the product.&nbsp; Customers can experience the difference in the product selection such as the size of the product, the variety of selection, and the time associate in making the product. The price of a product reflect all of the activity that need to make an item for the customer. Although they work in a tight margin, they still can generate profit through it.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 06:54:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662615</guid>
      </item>
      <item>
         <title>NURUL AMIRA BINTI ABDUL RAHIM (BB16110241)</title>
         <author>nurulamiraabdulrahim</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662668</link>
         <description><![CDATA[<div>Based on the video that I watched about the Cold Stone Creamery is the company was applied the principle of the activity based costing to determine the cost of its ice cream product such as cones, mixing, cakes, frozen yogurt, smoothies, and sorbets. the cost of activities such as scoping and mixing, are added to the cost of ingredient to determine the total cost of each products. For example $1.00 for preparing the ice cream, $0.06 for the waffle cones and $0.03 for the mixing.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 06:56:16 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167662668</guid>
      </item>
      <item>
         <title>NURHANIZAH NASSAR (BB16110140)</title>
         <author>hanizzahnass</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663177</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery dealing with a activity-based costing by make a list of what those sub activities are and assign a cost to it at first. The Cold Stone Creamery listed three preparations cost on what they deal with their ice cream such as, cost preparing ice cream, cost preparing waffle cones and cost preparing mixes in ice cream. They also consider cost for powder and raw product, the cost for napkins, spoons and cups. Besides, Cold Stone Creamery looks more than just at the hourly wage they take into consideration all of the owners other expenses including training, uniform and benefits. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:16:19 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663177</guid>
      </item>
      <item>
         <title>ZHANG HONGMING (BB16170710)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663254</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied activity-based costing to determine the price of its product. Cold Stone Creamery prepared variety </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:18:18 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663254</guid>
      </item>
      <item>
         <title>SITTI SARAH BINTI MOHD IBRAHIM ( BB 16110529 )</title>
         <author>princesspurpled</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663295</link>
         <description><![CDATA[<div>According to this video, the Cold Stone Creamery used a principle of activity based costing ( ABC ) in order to develop their cost structure to all their product. Cold Stone Creamery is one of the most profitable and fast growing franchisee in America. The Cold Stone Creamery gives their customers different selection flavour of ice cream and the variety of ingredients. So that, customers will pay for an ice cream in different value. The cost of preparing the ice cream with cost $1.00 , cost of waffle cone $0.06 and the cost of mix-in ice cream is $0.03.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:19:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663295</guid>
      </item>
      <item>
         <title>SHI KE WEI (BB16170712)</title>
         <author>a136169143</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663409</link>
         <description><![CDATA[<div>Based on the video that i know the cold plaster is the American ice cream shop. The company is headquartered in scottsdale, Arizona, the companys main products are high-level ice-cream, in the world has 1000 franchise. Cold stores creamery is using activity-based costing to determine the cost of its produce and develop the cost structure of all its products.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:23:36 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663409</guid>
      </item>
      <item>
         <title>ZHANG HONGMING (BB16170710)</title>
         <author>zhmqweasd</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663476</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied activity-based costing to determine the price of its product. Cold Stone Creamery prepared variety of ingredient to allow its customer chosen based on their interest and favourite.  </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:25:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663476</guid>
      </item>
      <item>
         <title>DAYANG NURUL NATASHA BINTI AMRIL (BB16160841)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663852</link>
         <description><![CDATA[<div>Based on the video given, Cold Stone Creamery uses activity-based costing to determine the cost of its ice cream products such as cones, mixing. The cost activities for scooping and mixing is to determine the total cost of each products. The first thing when dealing the activity-based costing is to make a list of what those sub activities are made of. Then, assign a cost to it which is cost of preparing a batch of ice cream is $1.00, cost of preparing a mixing is $0.30 and cost of preparing a waffle cone is $0.06. The interaction with customers is important.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:39:51 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167663852</guid>
      </item>
      <item>
         <title>GAN CHEE HOUE (BB16110382)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664071</link>
         <description><![CDATA[<div>Based n the video, Cold Stone Creamery applied the principle of activity-based-costing to develop the cost structure for all its products. Activity-based-costing or ABC considers costs directly associated with production other product. By using activity -based-costing analysis, they work in tight margin but they do not waste any sources and cost in producing their product.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:46:10 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664071</guid>
      </item>
      <item>
         <title>ANGGLEN JAKUS [BB16160903]</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664523</link>
         <description><![CDATA[<div>Based on the video, cold stone creamery applied the principle of activity based-costing to develop the cost structure for all its products. Activity based-costing considers costs directly associated with production other product. Cold stone creamery prepared variety of ingredients to allow customer choose based on their taste or favourite. The interaction with customer&nbsp;are important too.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 07:59:14 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664523</guid>
      </item>
      <item>
         <title>MASLINDA BINTI FIRDAUS (BB16110787)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664604</link>
         <description><![CDATA[<div>According to this video, the Cold Stone Creamery used a principle of activity based costing (ABC) in order to develop their cost structure to all their product. Cold Stone Creamery is one of the most profitable and fast growing franchisee in America. The Cold Stone Creamery gives their customers different selection flavor of ice cream  and the variety of ingredients. So that, customers will pay for an ice cream in different value. The cost of preparing the ice cream with cost $1.00, cost of waffle cone $0.06 and the cost of mix-in ice cream is $0.0.3.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 08:01:31 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664604</guid>
      </item>
      <item>
         <title>QURRATU AIN BINTI MUHAMMAD SAYUTI (BB16110062)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664621</link>
         <description><![CDATA[<div>Based on the video; Cold Stone applied the principles of activity-based costing to&nbsp;developthe cost structure for all it's products.<br>Activity-based costing or Abc considers costs directly associated with production other product.<br>The price of product reflect all of the activities that go into making the item for the customer.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 08:02:05 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167664621</guid>
      </item>
      <item>
         <title>AHMAD SOLAHUDDIN BIN ZULFIKRI (BB 1611029)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167666039</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied the principles of the activity-based costing (ABC) to develop the cost structure for all its products. ABC are the cost directly associated with production other product. It is size, variety and time. All activity based and reflected in the price. Using ABC, must know what these sub activities are the assign the a cost to the preparation of cost. For example, cost for Cold Stone ice-cream is $1.00 for the ice cream, $0.06 for the waffle cones and $0.03 for mix-in ice cream.<br>With this method, we can know how long service should take and quantity of ingredient that consumed. Also, know what the margin on each product and financial goal expected to reach the margin.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 08:40:09 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167666039</guid>
      </item>
      <item>
         <title></title>
         <author>erenechua</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167666354</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 08:48:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167666354</guid>
      </item>
      <item>
         <title>ERENE CHUA POOI YI(BB16110346)</title>
         <author>erenechua</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167666932</link>
         <description><![CDATA[<div><sub>Cold Stone Creamery is using activity based costing (ABC) analysis to determine the price of the product. It reflects the costs of required activities and ingredients. Activities based costing analysis included the costs of ingredient to make a cup of ice cream as well as services provided. The customers experience differs is the product selections such as the size of products, variety of ingredients, time associated with product preparation are all activity based and are reflected in the price paid for a cup of ice-cream.</sub></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:03:06 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167666932</guid>
      </item>
      <item>
         <title>FONG LEE JIN (BB16110288)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667030</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery applied the principles of the activity-based costing(ABC) to determine cost structure for all its products. The customer will experienced differ in products selection, times and variety of product. The price of product reflect all of the activity that go into making the items for the customer.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:05:07 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667030</guid>
      </item>
      <item>
         <title>)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667191</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:09:18 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667191</guid>
      </item>
      <item>
         <title>SHOBANA A/P SELVAM (BB16110128)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667198</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery was founded in 1988 at Tempe, Arizona. Cold Stone Creamery applied the principle of Activity Based Costing(ABC) to developed the cost structure for all its products. ABC consider cost directly associated with the production of products.Cold Stone Creamery analyze their data collected which help them in making decision like pricing, labeling, services and production. For pricing,cost was based on the ice-cream is $1.00,waffle corn is $0.06 and mix-xent is $0.03.They also had three types of cups which is like it,love it and gotta have it in labeling. Cold Stone Customers also had great greeting when they enter the stores.Customer will be given sample of ice-cream to which they prefer to eat. They will also entertain by Cold Stone Creamer's workers like singing, dancing and many more. For the production, the creation specially made for them. The cost of making the production was 25% of reallocate the the point of process.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:09:32 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667198</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667902</link>
         <description><![CDATA[<div>NORAZWIZAN JAMANIN (BB16110089)<br>Based on the video, we know that Cold Stone Creamery used activity based costing. The size of the product, the variety of ingredients and the time associates product corporation are all activity based. For costing of the ice cream is $1.00, 0.06 for waffle corn and $0.03 for mixing.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:26:26 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167667902</guid>
      </item>
      <item>
         <title>Sri Widayu Binti Muhammad (BB16160884)</title>
         <author>sriwidayu96</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167668232</link>
         <description><![CDATA[<div>Based on the video given, Cold stone Creamery using the priciples of Activity-Based Costing(ABC) in their company to develop the cost structure of their products.Customer experience differ of the product selections such as variety, ingredients and size of products. For example, the cost of allocating a batch of ice cream is $1.00 the cost preparing the mixture is $0.03 and the cost of repairing waffles is $0.06.So, the customers need to pay their ice cream  based on the activities of the produces.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:34:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167668232</guid>
      </item>
      <item>
         <title>Chan Way Chuan(BB16110525) </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167668558</link>
         <description><![CDATA[<div>Cold Stone Creamery used activity based costing(ABC) to determine the cost structure of its product. ABC analysis reflects the costs in producing a product which included ingredients of making an ice-cream and services provided. The Cold Stone Creamery gives their customers different selection flavor of ice cream and variety of topping. So, their customers will pay for their ice cream at different value. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:42:51 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167668558</guid>
      </item>
      <item>
         <title>*</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167668596</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:43:48 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167668596</guid>
      </item>
      <item>
         <title>T</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669055</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:53:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669055</guid>
      </item>
      <item>
         <title>Tan </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669059</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:53:54 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669059</guid>
      </item>
      <item>
         <title>Tan Y</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669062</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:53:55 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669062</guid>
      </item>
      <item>
         <title>Tan Yan Bin </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669064</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:53:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669064</guid>
      </item>
      <item>
         <title>Tan Yan Bin (</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669065</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:53:57 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669065</guid>
      </item>
      <item>
         <title>Tan Yan Bin (B</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669067</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:54:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669067</guid>
      </item>
      <item>
         <title>Tan Yan Bin (BB16110579) </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669068</link>
         <description><![CDATA[<div>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</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 09:54:01 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669068</guid>
      </item>
      <item>
         <title>NUR HASIMAH BINTI NORDIN (BB16110374</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669660</link>
         <description><![CDATA[<div>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</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:08:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669660</guid>
      </item>
      <item>
         <title>Albert Yong Ket Min</title>
         <author>bb16110668</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669702</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:09:03 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669702</guid>
      </item>
      <item>
         <title>TAN YAN PING BB16110401</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669873</link>
         <description><![CDATA[<div>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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:13:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167669873</guid>
      </item>
      <item>
         <title>AK MD ABD MALIK BIN PG MD YUSRE BB16170011</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670268</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:21:40 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670268</guid>
      </item>
      <item>
         <title>MOHD IZZUL HANIF BIN NYUMBU(bb16261013</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670360</link>
         <description><![CDATA[<div>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</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:23:10 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670360</guid>
      </item>
      <item>
         <title>HAYU EKA BINTI MUTAMIN ( BB16160817)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670622</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:27:36 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670622</guid>
      </item>
      <item>
         <title>Mohamad Firdaus Bin Mohd Faizal(bb16110102</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670654</link>
         <description><![CDATA[<div>According to the video,Cold Stone Creamery applied<br>1.Activity based costing(abc) product reflect the price on prepare ice cream activities for each paid.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:28:07 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167670654</guid>
      </item>
      <item>
         <title>CHUNG SIN FONG (BB16110212)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671028</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:34:57 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671028</guid>
      </item>
      <item>
         <title>CHEN KOK WI (BB16160879)</title>
         <author>chenkokwi</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671176</link>
         <description><![CDATA[<div>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&nbsp;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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:37:39 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671176</guid>
      </item>
      <item>
         <title>NURUL AMIRAH BINTI ABU BAKAR(BB16110752</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671264</link>
         <description><![CDATA[<div>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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:39:26 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671264</guid>
      </item>
      <item>
         <title>MESSLIYANAH BINTI PIBURUS BB16110690</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671661</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:45:45 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167671661</guid>
      </item>
      <item>
         <title>DATU MOHD ASHRAN BIN ABDUL RAHIM (BB16110685)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167672107</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:54:45 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167672107</guid>
      </item>
      <item>
         <title>SHAFIZAH BINTI ABDUL GAIB (BB16110472)</title>
         <author>shafizah_1995</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167672117</link>
         <description><![CDATA[<div><br>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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 10:54:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167672117</guid>
      </item>
      <item>
         <title>NOOR SHAHIERA BINTI SAING (BB16160882)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167672499</link>
         <description><![CDATA[<div>Based on the video,&nbsp; I understand that&nbsp; Cold Stone Creamery have 1000 franchises in development and franchising produce the variety of ice creams.&nbsp; 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.&nbsp; Cold Stone&nbsp; Creamery posseses 16 favor,&nbsp; 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,&nbsp; $0.06 for the waffle cones and&nbsp; $0.03 mix-in ice cream. So, the customers can choose and see when their want to buy a cup of ice cream. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:01:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167672499</guid>
      </item>
      <item>
         <title></title>
         <author>nicolecwj12</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167673173</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:16:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167673173</guid>
      </item>
      <item>
         <title>NICOLE CHONG WEN JIUN (BB16160835)</title>
         <author>nicolecwj12</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167673193</link>
         <description><![CDATA[<div>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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:16:55 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167673193</guid>
      </item>
      <item>
         <title>LEE YUEN KIM (BB16110563)</title>
         <author>yuenkim627</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167673748</link>
         <description><![CDATA[<div>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&nbsp;&nbsp;to produce another extra product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:30:01 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167673748</guid>
      </item>
      <item>
         <title>KIMBERLY JUSTIN (BB16110301)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674148</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:38:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674148</guid>
      </item>
      <item>
         <title>SIMIMI BINTI BAHAR (BB16110158)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674164</link>
         <description><![CDATA[<div>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..</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:39:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674164</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674426</link>
         <description><![CDATA[<div>KATHLEEN JOHLION @ JOHELIN<br>BB16110101<br>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 .     </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:45:26 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674426</guid>
      </item>
      <item>
         <title>LIM KAH SENG BB16160874</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674444</link>
         <description><![CDATA[<div>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,&nbsp; so they could have the financial as expected on the profit margins in each products.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:45:53 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674444</guid>
      </item>
      <item>
         <title>KHAW KIM MOOI(BB16110414)</title>
         <author>wendykhaw96</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674797</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:53:43 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167674797</guid>
      </item>
      <item>
         <title>Nurul Aina Bt Basir BB16110744 </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675008</link>
         <description><![CDATA[<div>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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 11:59:05 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675008</guid>
      </item>
      <item>
         <title>UMA DEVI A/P KESAVAN (BB16110479)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675847</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:17:47 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675847</guid>
      </item>
      <item>
         <title>ANDREA JENNY HONORIOUS (BB16110202)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675894</link>
         <description><![CDATA[<div>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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:19:06 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675894</guid>
      </item>
      <item>
         <title>LYDIA BENNET (BB16110154)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675928</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:19:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675928</guid>
      </item>
      <item>
         <title>N</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675985</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:21:02 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675985</guid>
      </item>
      <item>
         <title>NURHAZIRAH BINTI MOHD JOLASPI (BB16110776)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675986</link>
         <description><![CDATA[<div><br>&nbsp;<br><br>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:21:04 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167675986</guid>
      </item>
      <item>
         <title>ANWAR BADRIN BIN BADIUZAMAN (BB16110436)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676284</link>
         <description><![CDATA[<div>Based on the video, Cold Stone&nbsp; 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&nbsp;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&nbsp;using this ABC analysis, it helps the&nbsp; Cold Stone Creamery to make a good decision in allocating its costs&nbsp;for their product.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:27:05 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676284</guid>
      </item>
      <item>
         <title>SITI ATIYAH BINTI MUHAMAD (BB16110633)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676422</link>
         <description><![CDATA[<div>Activity-based costing: Cold Stone Creamery<br>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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:30:01 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676422</guid>
      </item>
      <item>
         <title>SITI NOR HASMAH BINTI MOHD ANSARI (BB16110139)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676433</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:30:14 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676433</guid>
      </item>
      <item>
         <title>Nurhafimah binti Abdul (BB16160901)</title>
         <author>pimang5426</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676514</link>
         <description><![CDATA[<div>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:31:39 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167676514</guid>
      </item>
      <item>
         <title>BB16110707 NUR HIDAYAH BINTI ROSLAN.</title>
         <author>hidayahlevine7</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167677138</link>
         <description><![CDATA[<div>Assalamualaikum.<br>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.&nbsp;<br>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:44:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167677138</guid>
      </item>
      <item>
         <title>NoorAisyah Salim (BB16110575)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167677725</link>
         <description><![CDATA[<div>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:54:54 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167677725</guid>
      </item>
      <item>
         <title>Carolyne Fred BB16110753</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167677838</link>
         <description><![CDATA[<div>BB16110753<br>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 12:56:57 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167677838</guid>
      </item>
      <item>
         <title>adriana binti amat (BB16160832</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678108</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:01:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678108</guid>
      </item>
      <item>
         <title>SIMIMI BINTI BAHAR (BB16110158)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678176</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:02:55 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678176</guid>
      </item>
      <item>
         <title>Amirah Binti Norazmi</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678615</link>
         <description><![CDATA[<div>BB16160862<br>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:10:38 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678615</guid>
      </item>
      <item>
         <title>ANNIS SYAZWANI(BB16160914)</title>
         <author>nyssyaz</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678618</link>
         <description><![CDATA[<div>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&nbsp; time associated with products preparation which are all activity based and will be reflected in the price paid at the cash register</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:10:43 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678618</guid>
      </item>
      <item>
         <title>Milrie misol(BB16110183</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678948</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:14:43 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678948</guid>
      </item>
      <item>
         <title>M</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678949</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:14:43 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167678949</guid>
      </item>
      <item>
         <title>NUR AFIDAH BINTI SAIPIN (BB16110095)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679349</link>
         <description><![CDATA[<div>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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:20:58 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679349</guid>
      </item>
      <item>
         <title>NURANIS IRYANI BINTI SANI BBA16110087</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679817</link>
         <description><![CDATA[<div>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</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:29:58 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679817</guid>
      </item>
      <item>
         <title>AMIRA FARZANA BINTI SALIPIN (BB16110096)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679869</link>
         <description><![CDATA[<div>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:31:08 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679869</guid>
      </item>
      <item>
         <title>NUR ATIQAH BINTI TUJUH(BB16110723)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679910</link>
         <description><![CDATA[<div>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:31:50 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679910</guid>
      </item>
      <item>
         <title>Mischellyn Masuning</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679937</link>
         <description><![CDATA[<div>BB16110117<br>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:32:17 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167679937</guid>
      </item>
      <item>
         <title>Siah Hui Hsuan (BB16110134)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680000</link>
         <description><![CDATA[<div>Cold Stone Creamery applied Activity-Based Costing (ABC) to develop the cost structure for all of its products.<br>&nbsp;ABC cost directly associated with production of other product. The type and the mixed of ice cream are reflected in the purchase price.<br>&nbsp;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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:33:17 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680000</guid>
      </item>
      <item>
         <title>GRACE CHRISTY NICHOLAS (BB16110381)</title>
         <author>nickfamily28</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680014</link>
         <description><![CDATA[<div>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 </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:33:33 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680014</guid>
      </item>
      <item>
         <title>NOR  SYAIRAH BINTI MANSOR</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680112</link>
         <description><![CDATA[<div>BB16110147<br><br><br>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&nbsp; that's case, activity based costing was define by costing of product directly link of product.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:35:46 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680112</guid>
      </item>
      <item>
         <title>NOR SHAKINAH BINTI HASSAN </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680193</link>
         <description><![CDATA[<div>BB16110051<br>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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:37:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680193</guid>
      </item>
      <item>
         <title>AMAL ZAHIRAH BINTI HAJI MOHAMMAD JEFRI (BB16270982)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680716</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:47:19 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680716</guid>
      </item>
      <item>
         <title>Cold</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680823</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:48:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680823</guid>
      </item>
      <item>
         <title>C</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680824</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:48:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680824</guid>
      </item>
      <item>
         <title>Cold </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680825</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:48:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680825</guid>
      </item>
      <item>
         <title>Cold Stone </title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680827</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:48:59 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680827</guid>
      </item>
      <item>
         <title>Elveana Jamaris(BB16160894)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680828</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:49:00 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167680828</guid>
      </item>
      <item>
         <title>AFIQAH HAZIYAH BINTI MOHD HIRZI(BB16110180)</title>
         <author>afiqahh1026</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681020</link>
         <description><![CDATA[<div>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. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:52:02 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681020</guid>
      </item>
      <item>
         <title>NORZEA NOOR FATIN AINA BINTI MOHD NOR</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681175</link>
         <description><![CDATA[<div>BB16110497&nbsp;<br>cold&nbsp;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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:54:23 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681175</guid>
      </item>
      <item>
         <title>bb16110380 mohd kris hadie bin aidy</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681187</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:54:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681187</guid>
      </item>
      <item>
         <title>JOHNAISAH JOHN(BB16110689)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681482</link>
         <description><![CDATA[<div>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. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 13:59:18 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167681482</guid>
      </item>
      <item>
         <title>Nur Asyiqin Bt Siapansah (BB16160915)</title>
         <author>sheqeen97</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167682361</link>
         <description><![CDATA[<div>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.&nbsp;This will worth the price that the customer paying.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 14:13:48 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167682361</guid>
      </item>
      <item>
         <title>NORIEZZATY AZIFA BB1611014</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167682494</link>
         <description><![CDATA[<div>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 14:15:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167682494</guid>
      </item>
      <item>
         <title>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.</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167683038</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 14:25:43 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167683038</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167683677</link>
         <description><![CDATA[<div><strong>Nurul&nbsp; Maziah binti Ratimin<br>BB16110145</strong></div><div>BASED ON THE VIDEO, COLD STONE CREAMY &nbsp; USING AN ACTIVITY BASE COSTING (ABC) METHOD FOR ESTIMATE THE RESOURCES REQUIRED TO OPERATE AN ORGANIZATION BUSINESS OPERATION.&nbsp; THEIR ALSO HAVE THREE PARTICULAR PRICES SUCH AS $1.00 FOR ICE CREAM, $0.03 FOR TOPPING AND $0.06 FOR WAFFLE CONE.<br><br></div><div><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 14:34:22 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167683677</guid>
      </item>
      <item>
         <title>MELLISSA ADRINE PETER (BB16110353)</title>
         <author>mellissa_adrine</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167684208</link>
         <description><![CDATA[<div>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,&nbsp; $0.03 for the toppings of ice-cream and $0.06 for the cone.<br><br></div><div><br>&nbsp;<br><br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 14:42:13 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167684208</guid>
      </item>
      <item>
         <title>VIRSHALINI A/P MANIMARAN [BB16110331</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167684387</link>
         <description><![CDATA[<div>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. <br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 14:45:02 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167684387</guid>
      </item>
      <item>
         <title>NORFAHANI BINTI AZNEH BB16160930</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167685897</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 15:06:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167685897</guid>
      </item>
      <item>
         <title>Nurezza Sahara Binti Said Rasul BB16110189</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167686462</link>
         <description><![CDATA[<div>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</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 15:13:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167686462</guid>
      </item>
      <item>
         <title>Shariffah Suzirah Sharif Omar BB16110754</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167688329</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 15:43:05 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167688329</guid>
      </item>
      <item>
         <title>Nur syakila Bash</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167688523</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 15:45:44 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167688523</guid>
      </item>
      <item>
         <title>n</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167688854</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 15:50:01 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167688854</guid>
      </item>
      <item>
         <title>NUR SYAKILA BASHIR (BB16110773)</title>
         <author>nursyakila5902</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167689300</link>
         <description><![CDATA[<div>COLD STONE&nbsp; CREAMERY activity based costing&nbsp; 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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 15:57:22 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167689300</guid>
      </item>
      <item>
         <title></title>
         <author>bb16110476</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167689630</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:02:21 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167689630</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167690531</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:16:19 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167690531</guid>
      </item>
      <item>
         <title>DAYANG NURUL HUDA BINTI DATU TAONG (BB16110206)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167691458</link>
         <description><![CDATA[<div>Based&nbsp; 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&nbsp; cup of ice cream the cost required&nbsp; are $1.00 for the cup of preparation, $0.03 for topping and $0.06 for the ice cream waffle or cup cone.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:28:17 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167691458</guid>
      </item>
      <item>
         <title>Muhammad Aqib Aiman Bin Puasa(BB16110125)</title>
         <author>bb16110125</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167691677</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:31:10 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167691677</guid>
      </item>
      <item>
         <title></title>
         <author>bb16110476</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167691878</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:33:41 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167691878</guid>
      </item>
      <item>
         <title>FATIN FARHANA BINTI AZIZ(BB16110476)</title>
         <author>bb16110476</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167692327</link>
         <description><![CDATA[<div>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</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:39:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167692327</guid>
      </item>
      <item>
         <title>NIK NURIN ATHIRAH MOHD ZAMREE</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167692411</link>
         <description><![CDATA[<div>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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:40:47 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167692411</guid>
      </item>
      <item>
         <title>NOOR HARLIZA FAZEREEN BT MORDI (BB16110653)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167693067</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 16:49:53 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167693067</guid>
      </item>
      <item>
         <title>No</title>
         <author>norazilahabdulraop</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167702455</link>
         <description><![CDATA[]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 18:58:33 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167702455</guid>
      </item>
      <item>
         <title>NORAZILAH BINTI ABDUL RAOP (BB16110517)</title>
         <author>norazilahabdulraop</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167702476</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-23 18:58:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167702476</guid>
      </item>
      <item>
         <title>TAN JIN XIANG (BB16110343)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167727529</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-24 01:53:24 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167727529</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730662</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=gZecKKD0v9A" />
         <pubDate>2017-04-24 02:38:49 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730662</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730670</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=gZecKKD0v9A" />
         <pubDate>2017-04-24 02:38:55 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730670</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730720</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=gZecKKD0v9A" />
         <pubDate>2017-04-24 02:39:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730720</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730727</link>
         <description><![CDATA[]]></description>
         <enclosure url="https://www.youtube.com/watch?v=gZecKKD0v9A" />
         <pubDate>2017-04-24 02:39:56 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167730727</guid>
      </item>
      <item>
         <title>CHEW JUN HONG ( BB16110477)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167735382</link>
         <description><![CDATA[<div>Based on the video,i can know about<br>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.<br>2. Labor the activity involved in produce the product so the company can make a more accurate cost data.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-24 03:47:29 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167735382</guid>
      </item>
      <item>
         <title></title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167738830</link>
         <description><![CDATA[<div>MARIANA BINTI MOHD YASIN<br>BB16110550<br>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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-24 04:43:52 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167738830</guid>
      </item>
      <item>
         <title>YANG JINCHENG(bb16270987)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167775920</link>
         <description><![CDATA[<div>After watching video,we understand something how Cold Stone&nbsp; running their business.they based on the&nbsp;ABC principle.ABC&nbsp;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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-24 10:03:09 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167775920</guid>
      </item>
      <item>
         <title>Muhammad Nur Aizuddin Bin Hasnul (BB16110650)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167804297</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-24 12:41:36 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167804297</guid>
      </item>
      <item>
         <title>JAHRAN BIN JAPRI (BB16160847)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/167852755</link>
         <description><![CDATA[<div>     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. </div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-24 14:49:25 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/167852755</guid>
      </item>
      <item>
         <title>SITI KHADIJAH BINTI MOHAMAD IBRAHIM BB16110194</title>
         <author>khadijahibrahim28</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/168011276</link>
         <description><![CDATA[<div>Based on the video, Cold Stone Creamery use activity based costing method in order to determine the price of their products.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-25 05:35:33 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/168011276</guid>
      </item>
      <item>
         <title>PRIMUS MASUDAL (BB16110729)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/168253213</link>
         <description><![CDATA[<div>Cold Stone Creamery applies Activity based Costing which made it one of the most profitable and fastst growing companies in America.<br>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-25 23:52:05 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/168253213</guid>
      </item>
      <item>
         <title>NORAZILA BINTI SUDIN (BB16110449)</title>
         <author>nor_azila97</author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/168612685</link>
         <description><![CDATA[<div>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.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-27 12:49:27 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/168612685</guid>
      </item>
      <item>
         <title>A K M Shazidul Islam BB12670983</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/169074119</link>
         <description><![CDATA[<div>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.<br><br></div>]]></description>
         <enclosure url="" />
         <pubDate>2017-04-30 19:11:34 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/169074119</guid>
      </item>
      <item>
         <title>Siti Norfadhilah Saidin BB16110271</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/171152583</link>
         <description><![CDATA[<div>Siti Norfadhilah Saidin BB16110271<br>cold&nbsp; stone&nbsp; 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&nbsp; the same ingredients and same menu choices. The size of the product, variety taste and the time preparing is all activity based&nbsp; Each customer can have different experience with variety flavors and size of the ice cream.The&nbsp; price of&nbsp; 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&nbsp; 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&nbsp; able to collect the better decision they can make for the store.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-05-11 03:01:48 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/171152583</guid>
      </item>
      <item>
         <title>RASHID BIN ALSIDO (BB16160826)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/172073516</link>
         <description><![CDATA[<div>1. Cold Stone Creamery applies the principles of activity-based costing to develop the cost structure for all its products.</div><div>2. The size of the product, the variety of ingredients and the time associated with product preparation are all activity-based.</div><div>3. Its reflected in the price paid at the cash register as well as the individual store's and the company's profit.</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-05-16 12:59:54 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/172073516</guid>
      </item>
      <item>
         <title>ABDUL AZIZ BIN HJ MOHD RAFEE (BB16170010)</title>
         <author></author>
         <link>https://padlet.com/zaidy/pnehadiq2ev6/wish/173993262</link>
         <description><![CDATA[<div>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.&nbsp;</div>]]></description>
         <enclosure url="" />
         <pubDate>2017-05-26 14:14:54 UTC</pubDate>
         <guid>https://padlet.com/zaidy/pnehadiq2ev6/wish/173993262</guid>
      </item>
   </channel>
</rss>
