Stock characters and stereotypes of Male behavior

How are men portrayed in The Rover? Discuss stock characters and stereotypes of male behavior. 

The male characters in AphraBehn’s The Rover are representative of the various shades of male sexuality. The character of Blunt for example may be symbolic of the Virgin as we see that he is somewhat innocent, naïve and that he puts women on a pedestal. He is fooled by Lucetta and when he falls down the gutter he realizes his own foolishness. On the other hand Belvile is the sensitize caring male while Willmore is the playboy wandering from one women to another

The character of Blunt begins to change in Act III scene ii when he is waiting to have sex with Lucetta. Through the asides we can see the sincerity of his emotions and his virginity is also established through , “this one Nights enjoy- / ment with her, will be worth all the days I ever past in Essex” (III.ii.31-2. Since he is a virgin he does not think of the consequences of the situation and since he the only one with money that too skews his judgment, he assumes that since he has money he can possess a married woman. He is arrogant enough to assume that Lucettawold move to England with him when he says

Egad I’ll / shew her Husband a Spanish trick; send him / out of the World and Marry her: she’s damnably in Love with me, and will ne’re mind / Settlements, and so there’s that sav’d.

The combination of his arrogant greed and annoying innocence yields little to no sympathy for him as Lucetta performs her coup. Additionally, the irony of Blunt’s character is that he believes he is a caring, giving, sensitive man, when he is actually the stingiest character of the play. Blunt separates himself from the idea of someone cruel and money-hungry, like Jews were considered at the time, in his proclamation, “what dost thou take me / for? A Jew?An insensible heathen” (III.ii.53-4). He tries to convince himself, and Lucetta, that he is different from such people, when in fact, the entire situation, along with his later attempt to rape Florinda, do nothing more than further elaborate upon his childishness.

Blunt’s monologue as the bed descends into the sewers is a testament to his naivety. When he is unable to find Lucetta in the sheets, he thinks she is playing a humorous trick on him that they will later laugh at, “a pretty Love-trick this — how / she’l laugh at me anon” (III.ii.69-70). The realization that he is being truly tricked never occurs to Blunt because of the arrogance and overconfidence he has for his manhood. However, the scene itself desexualizes him, observed not only by Lucetta tricking him, but by the very act of the bed descending into the sewers. The bed is supposed to be the means of confirming Blunt’s stature in male pride, but rather than experiencing an orgasm that will allow Blunt to touch the sky, he experiences a ruse that throws him into the sewers. When Blunt finally understands what has happened, he calls out for his heroes of male promiscuity, the “Dogs! / Rogues! Pimps” (III.ii.78-9), that he previously tried to distance himself from by stating that he would not be false or cruel (III.ii.53-57). Additionally, the notion of Blunt’s greed and need for social approval is apparent when Lucetta and her men rummage through Blunt’s belongings. The amount of wealth that he carries on his person is far too much for a normal man to have if not trying to seek social, and even sexual, approval of those he encounters:

A rich Coat! … a / Gold watch!—a Purse … Gold!—at least / Two Hundred Pistols!—a bunch of Diamond / Rings! And one with the family Arms!—a Gold / Box!—with a Medal of his king! … theWasteband of his / Breeches have a Mine of Gold! (III.ii.90-98).

Upon losing all his wealth, and thus his only means of pretending to be a man, Blunt rises from the sewers. Having now experienced a type of anti-baptism, he realizes the truth that his inexperience has thus far shrouded; the reality that “what a Dog [he] was …  / to believe in Woman” (III.ii.128-9). He further comes to understand that he has perceived the world with the eyes of a naïve child when he refers to himself as a “cursed Puppy” (III.ii.132), rather than a dog as he initially did when coming to understand his ignorance. Blunt’s only folly in this situation is that regardless of the epiphany that he undergoes, rather than attempt to redeem his person, he seeks revenge on an innocent woman, thus becoming even more despicable than before.

In his attempted rape of Florinda, Blunt has developed into a cruel-minded and spiteful individual, now referring to women as “a she Creature” (IV.iv.34) rather than adoring names like “sheartlikens” (III.ii.11) or “sweetest” (IV.ii.68) as he had during his courting of Lucetta. The only reason that he does not condemn Florinda to his vengeance is due to his fear of the repercussions of raping a “Maid of quality … [rather than] a Harlot” (IV.iv.171-2). In this way, Blunt is still in the same state of mind, and has not matured or grown as a man, but rather sunk lower than he had previously. The same attributes can be attached to Willmore for attempting to rape Florinda, but even in the act, Willmore is drunk, and thus not of a sound mind. Additionally, though Willmore is such a disgraceful man to try to rape Florinda, and spend his nights trying to bed a whore without paying the fee, as seen in his courting of Angelica in act II, scene ii, he does change his manners to win the heart of Hellena. At first, Willmore desires only to bed Hellena, without the prospect of a long-term relationship. However, in the end, to appease her desires and express his true affection, Willmore exhibits how much he has matured, and agrees to wed Hellena, “I adore thy Humour and will marry thee” (V.i.581). Willmore’s metamorphosis is also shown in his realization that he has loved Hellena even when thinking her only a gypsy, “since I lov’d her before I either / knew her Birth or Name, I must pursue my / resolution, and marry her” (V.i.640-2). This same type of sacrifice for the heart of a woman, regardless of what benefits one would have for courting her, cannot be performed by Blunt. It is for this reason that though everyone else is coming to find their life-partner in the end, with Belville and Florinda, Willmore and Hellena, and Antonio and Angellica, Blunt remains alone. His is a notion entirely built from the idea that a true man is only that which has acquired great wealth, sexual experience, and the approval of society. Since all of these things are taken from him by women in the play, the story concludes with Blunt desexualized, penniless, and emotionally broken, testifying to one of the play’s morals: a true man is one who is willing to sacrifice everything they are and have for the love of a woman, regardless of what that women is capable of providing him.

Blunt’s fall is his own fault as he is incapable of seeing the realities of his situation. With Lucetta, his overwhelming anxiety to finally lose his virginity leads to a horrible ordeal that, for another more experienced, less greedy man, would have been an easily predictable ruse. The trick on his promiscuity only led to more trouble with his metaphoric anti-baptism. Having been thrown into the sewers, and learning the truth that some women in the world are as corrupt as he, he develops into a rapist that will accost the first woman who happens along his path. Even when he is in the midst of vengeance, the only saving grace for Florinda is Blunt’s fear of what the other men would think of him should he hurt a fine woman, rather than the whore he thought her to be. Ultimately, Blunt is incapable of growing or conforming to the standard of a descent man, and therefore remains isolated from the true love that his peers are capable of finding.

 

Closeted Homosexuality in Angels in America

Closeted Homosexuality in Angels in America

HomosexualityThe characters in the play Angels in America by Tony Kushner all struggle with their own sexuality. Prior, Belize, Louis, Joe, and Roy all deal with their own sexual issues in this play. Prior is the most openly homosexual character while Roy is the most closeted. Prior is chosen as the prophet, a symbol of virtue and morally righteousness he represents the good in this play, whereas Roy, represents evil. Belize, Louis, and Joe fall somewhere in between Prior and Roy. By doing so Tony Kushner places a negative stigma on those who hide their sexuality thereby exhibiting a negative opinion of closeted homosexuals.
Prior is one of the most openly gay charactersin this play. In act two as Prior is lying in the hospital. He says, “I want Louis. I want my fucking boyfriend, where the fuck is he? I’m dying, I’m dying, where’s Louis?” He shows his need and love for his partner during this time of suffering. Also, just before the arrival of the angel at the end of part one, Prior says, “I can handle pressure, I am a gay man and I am used to pressure”. In act four, in a response to Hannah asking a question about his homosexuality, Prior says, “Oh, is it that obvious? Yes. I am”. He obviously has no problem admitting his homosexuality, even in front of people he does not know. Because of Prior’s openness about his homosexuality throughout the course of the play, he is can easily be considered the most openly homosexual character in the play.
Belize is also very open about his homosexuality and is very much out of the closet. The way he talks to people clearly shows how open he is towards it. After Roy mentions his WASP doctor, Belize says, “He’s not queer. I am”. Then after Roy says Belize has absolutely no reason to try to help him, Belize says, “Consider it solidarity. One faggot to another”. The word is usually considered to be offensive but being able to say that word indicates a great level of comfort with his own sexuality. Through Belize’s comfort level and self-confidence, his frankness about his sexuality reveals itself.
Because Louis is in a relationship with Prior, one would not think Louis would be considered uncomfortable with his sexuality or closeted; however, in the first few scenes, the audience sees Louis hiding his homosexuality from his family. When he and Prior are at Louis’s grandmother’s funeral, the two talk about how Louis does not like to be open around his family. Louis says, “Sorry I didn’t introduce you to….I always get so closety at these family things” (Kushner 25), to which Prior responds with, “Butch. You get Butch. ‘Hi Cousin Doris, you don’t remember me I’m Lou, Rachel’s boy.’ Lou, not Louis, because if you say Louis they’ll hear the sibilant S” (Kushner 25-26). This conversation proves Louis’s insecurity about his homosexuality when among family members. Because of this, Louis cannot be considered completely open with his sexuality.
Joe is definitely not comfortable with his homosexuality. His marriage to Harper confirms his closeted-ness. In act two when Joe comes out to Harper, he flat out tells her, “I don’t have any sexual feelings for you, Harper. And I don’t think I ever did” (Kushner 84). The lack of sexual attraction he has towards Harper further supports the falsity behind their marriage. A little earlier on, he reveals his desire to change, “I thought maybe that with enough effort and will I could change myself…but I can’t…” (Kushner 83), once again indicating dissatisfaction with the homosexuality within himself. When he finally realizes or admits his homosexuality to himself, he decides to come out to his mother. When he does tell her, however, he begins by saying “Yeah, well, it gets worse from here on” (Kushner 81). This negative attitude towards homosexuality further supports Joe’s discomfort with his true self. He obviously considers being gay a bad thing. Because of the multitude of reasons evident in the text, Joe is obviously in the closet.
Roy has the most extreme case of fear and denial of sexuality in the play. He has a very negative opinion of gays. His negative outlook on the homosexuality within himself clearly indicates how closeted he is. The way he talks to his doctor in act one shows his insecurity about being labeled a homosexual: “Because what I am is defined entirely by who I am. Roy Cohn is not a homosexual. Roy Cohn is a heterosexual man…who fucks around with guys” (Kushner 52). The kiss between Roy and Joe in act five further supports the negative opinion Roy has of the gay community. He can only embrace his sexuality when it will not have any repercussions: after he’s dead. He clearly feared expressing his true self in life.
Prior is very open about his sexuality. He represents virtuosity and good in the play. When Louis seeks forgiveness at the end, Prior says, “I love you Louis” (Kushner 273). His goodness allows him to admit the love he still holds for Louis. The generous act of forgiving him after everything he has done is something capable of only truly good people. In Prior’s last lines, he praises and blesses the audience. “You are fabulous creatures, each and every one. And I bless you: More Life” (Kushner 280). These heartfelt lines also show his benevolence.
Belize is also very much out of the closet. To correspond with his openness, he stands alongside Prior in his morally uprightness and virtuosity. His goodness is most evident in act five after Roy has died and Belize wants to thank him for the pills and say the Jewish prayer to the dead for him. He asks Louis to say it because Belize does not know it. Upon Belize’s request, Louis snaps, “I’m not saying any fucking Kaddish for him. The drugs OK, sure, fine, but no fucking way am I praying for him…I can’t believe you’d actually pray for [him] (Kushner 255 – 256). Belize says in response, “Louis, I’d even pray for you” (Kushner 256). He reveals the true goodness of his nature through this statement, and he goes on to talk about why he thinks even the most evil character in the play deserves a prayer, further supporting his goodness: “He was a terrible person. He died a hard death. So maybe….A queen can forgive her vanquished foe. It isn’t easy, it doesn’t count if it’s easy, it’s the hardest thing. Forgiveness” (Kushner 256). According to Belize, forgiveness is the hardest thing to do. Since he forgives Roy, something only capable of truly good people as mentioned in the above paragraph, Belize falls into his place right next to Prior as being morally upright and virtuous.
Louis’s self-consciousness about his homosexuality surfaces only around his family. He is only partially closeted. He loves Prior, but chooses to leave him due to his discomfort surrounding Prior’s AIDS. This act is forgiven near the end of the play, and Louis and Prior remain friends. The act of forgiveness occurs in act five scene eight when Louis says to Prior, “I really failed you. But…this is hard. Failing in love isn’t the same as not loving. It doesn’t let you off the hook, it doesn’t mean…you’re free to not love” (Kushner 273). To this, Prior says, “I love you Louis” (Kushner 273). And Louis comes back with, “Good. I love you” (Kushner 273). Louis knew that what he did was wrong, so he went to Prior and sought forgiveness. Louis only has a minor flaw in the play, for which he is forgiven. To correspond with this, he is only partially in the closet.
Joe, having recently discovered or realized his homosexuality, abandons his wife to explore a relationship with Louis. Harper never forgives him for this. Ultimately, he is incredibly self-centered. Even while apologizing to Harper, he is conceded and thinks only of himself. He tried to convince her to stay when he said, “I don’t know what will happen to me without you. Only you. Only you love me. Out of everyone in the world. I have done things, I’m ashamed. But I’ve changed. I don’t know how yet, but….Please, please, don’t leave me now” (Kushner 272). Everything revolves around him, and nothing concerns her—which should not be the case in this particular situation. In the general scope of the play, however, this type of behavior is only in the middle of the flawed scale. So to correspond with Joe being partially out of the closet, he is partially flawed.
Roy’s sexuality is the most closeted. He represents evil in the play. Act five shows his evil nature. Roy is in a hellish place after his death talking to the ultimate being about how Roy could represent him in this particular case. Roy says, “Yes, I will represent you, King of the Universe, yes I will sing and eviscerate, I will bully and seduce, I will win for you and make the plaintiffs, those traitors, wish they had never heard the name of” (Kushner 274). The liar, cheater, and malicious nature in Roy make a final appearance in this speech. He clearly represents the evil in this play, and to go along with that, he denies his sexuality the most.
By reading this, one can see the obvious correlation between how flawed these characters are and the degree at which they are in the closet. Simply stated, the further one is in the closet, the more flawed or evil one is. By making this startling correlation in his closeted characters, Tony Kushner places a negative bias on those that are not open about their homosexuality. Obviously, being a homosexual himself, he has a negative opinion of closeted gays. He chose to express this in a very interesting manner through the closeted characters in his play. He also goes to the next level to say that coming out of the closet is not the only thing needed to become virtuous. Louis receives forgiveness from Prior; but Prior also tells Louis that he cannot come back. Prior says, “But you can’t come back. Not ever. I’m sorry. But you can’t (Kushner 273). With regards to Joe, he realizes and explores his homosexuality midway through the play. He is not commended on coming out, but rather criticized for continuing to want to be self-indulgent and abandoning Harper. Harper responds to Joe asking her to call him. She, not forgiving him in the slightest, says, “No. Probably never again. That’s how bad. Sometimes, maybe lost is best. Get lost. Joe. Go exploring” (Kushner 273). This supports that Kushner’s opinion of closeted gays goes even further down to say that they not only need to come out of the closet, but seek to redeem themselves for the sins they have committed. Even if they do find redemption, it may not be enough. Roy is another example of this, only he never comes out himself. The public learns how he dies, thereby finding out about his homosexuality. He, never coming out willingly, is the only character in the play that dies. And he died un-forgiven by the world. This shows Tony Kushner is trying to relay the message that those who never come out of the closet or seek forgiveness for their sins will ultimately get what they deserve — death. This conclusion can be generalized and not taken literally, and in that way applied directly to everyday situations. Even so, this remains another startling conclusion gathered from Tony Kushner’s work.
In his play, Tony Kushner writes about flawed homosexual characters. While doing so, he develops an interesting relationship: the farther in the closet one is, the more flawed or evil one is. By making this startling correlation, Kushner places a negative stigma on those who are not open about their homosexuality. Through this evident relationship, Kushner strongly conveys his negative attitude toward closeted gays; thereby adding startling depth to his play, Angels in America.

Comparative Income Statement

Comparative Income Statement

Comparative Income StatementIn variable costing method the income statement is prepared by focusing on the variable costs incurred during the period and those costs are capitalized. First of all the revenues are presented and their presentation is same in both costing methods. Afterwards the method changes when the cost of goods sold is presented. In variable costing, the beginning inventory, the product costs and the ending inventory all include only the variable manufacturing cost and these are deducted from the revenue for the calculation of contribution margin. When the contribution margin is calculated then all the fixed product costs and other costs of fixed nature are deducted from the contribution margin in calculation of the operating income. This method is very useful for the calculation of direct costs related to the product and become very helpful in decision making process or having control over management maneuvering of cost tactics.

While in absorption costing method, the cost of goods sold includes the costs of both nature that is variable costs and fixed costs. This method promotes that the fixed costs incurred during the period are related to the product and should be capitalized for better presentation of operating income and inventory costs. In this method, the cost of goods sold is deducted from the revenue to calculate the gross margin. Afterwards all the other period costs of variable and fixed nature are deducted from the gross margin for calculation of operating income.

The operating income calculated in both methods is always different from each other as the inventory items in the absorption costing method include the portion of fixed costs allocated to the product.

Transferred-in costs

Transferred-in costs

Transferred-in costsMany Process-Costing systems have two or more departments or processes in the production cycle. As units move from one department to another, related costs are transferred monthly through journal entries. Transferred-in costs are also known as previous-department costs, which can be explained as costs which were incurred in previous departments and to be carried forward as the product’s cost when it is moved to subsequent processes in the production cycle.

Conversion costs are added equally during the testing department’s process and in the end of the process in testing, units receive additional direct materials, including crating and other packing materials to prepare units for shipment. As units are completed in testing, they are immediately transferred to Finished Goods. Computation of testing department costs consists of transferred-in costs, as well as direct materials and conversion costs that are added in testing.

These costs are treated as separate costs like direct material addition at the beginning of the process. Hence, these costs are always 100% complete as of the beginning of the process in the new department. In case of successive departments the transferred units from one department become all or a part of the direct materials of the next department; however, they are called transferred-in costs, not direct material costs.

Transferred-in costs, the costs assigned in the previous period to units that were in process at the beginning of the current period but are now included in the units transferred are to be cautiously included. In case when unit costs fluctuate between periods then transferred units may contain batches accumulated at different unit costs. The units may be measured in different denominations in different departments therefore while calculating these costs consider each department separately.

Reciprocal Method

Reciprocal Method

This method is different from direct method and step down method. The reciprocal method allocates support department cost to operating departments by completely recognizing the shared services provided by all the support departments of the organization. We can explain this concept by taking an example of the organization set up, that is, the plant maintenance department successfully maintains all the computer equipment in a particular place called information system department and in the same way the information system department provides support to the plant maintenance by keeping all the data base support. The reciprocal method maintains a complete harmony among all the other departments by incorporating interdepartmental relationships in to the support department cost allocations.

One way to understand the way of reciprocal method is to take this method as an extension of the step down method. As is the case in the procedure to step down, and the first is the allocation of maintenance costs for the plant to all other departments, including the support of the management information systems. In the step down method these costs are allocated directly to departments operating alone. But the reciprocal method recognizes that part of the costs of management information systems arises because of the support it provides to plant maintenance. When there are departments to support more than two decades of mutual relations with, the requirement arises for programs such as Excel or requirement to calculate the full cost of the same in all the support section. Since finding the inverse matrix calculations involved, is also a way of reciprocity, therefore the reciprocal method is sometimes referred to as the matrix method.

Sales Variances

Sales Variances

Sales VarianceSales variance analysis helps management to determine the cause. it control the variances and it guides management to move towards a better, profitable and informed management of the resources. Now there are different types of variance analysis. Which help management on a different level in analyzing the sales situation. At level one, we determine the static-budget variance. The main focus of this budget is to determine the difference between actual results achieved and the static-budgeted amounts. At level two, we use the help of flexible-budget variance. In this type of budget we determine the variance between the actual results achieved and the corresponding flexible budgeted amounts determined on the actual output quantity. The difference between the static and the flexible budget is the sales volume variance, as the flexible budget is calculated on the actual output achieved. Where as static budget is determined on a preplanned activity level. So, the sales variance analysis shows the effect on the budgeted contribution margin of the difference between the actual quantity of units sold and the budgeted quantity of units sold. At third level of sales variance, we determine the sales quantity variance and the sales mix variance. In sales mix variance we calculate the difference between budgeted contribution margin for the actual sales mix and budgeted contribution margin for the budgeted sales mix. Whereas, in sales quantity variance we calculate the difference between budgeted contribution margin based on actual units sold of all products at the budgeted mix and contribution margin in the static budget (which is based on budgeted units of all products to be sold at budgeted mix).

5 Steps in Decision Making

5 Steps in Decision Making

5 Steps in Decision MakingDecision making process can be divided into many steps and processes but there are mainly five steps that are common or which include other steps.

  1. Step one includes obtaining information. This can be done while reviewing the past, present and expected future information. Each and every little detail is important and relevant in decision making that can have a financial affect on the business.
  2. In step two, careful predictions are made regarding the future usefulness of the decision or alternative while considering all the information obtained from the previous steps.
  3. In step three, the management takes a decision of choosing the best possible alternative among all other alternative which is presenting a more profitable opportunity. This step is taken on the basis of all the relevant information obtained from the previous steps.
  4. In step four, the management implements the decision, this step is very crucial as implementation phase requires careful attitude and commitment to the every little detail by all the departments of the organization, as implementation of the decision is a coordinated and team effort.
  5. The last step of the decision making process is evaluating the performance after the implementation of the decision. Every step is very important in the decision making cycle but this step is very important as this steps reveals the mistakes or shortcomings in the decision. If the decision is working successfully then this process ends otherwise this again presents the opportunity of another decision making cycle basing on the shortcomings of the past decision or poor implementation.

At every step, communication among all the departments is very important and feed back is always given to the management involved in the decision making process.

Budgeting Activity

Budgeting Activity

Budgeting ActivityAn organization budget can be broken down in to two main parts, one being the operating budget and the other being the financial budget. The operating budget mainly directs or we can say revolves around the revenue budget as everything is connected with the expected sales an organization is likely to have. Now the revenue budget leads the organization to further dig down on digits and help prepare production budget using the help of inventory budget. It also helps in preparation of cost of goods sold budget with the help of direct material cost budget, direct manufacturing labor costs budget and manufacturing overhead costs budget. All of this activity related to costs lead to the operating expense budget, which further help the managers in preparation of budgeted income statement. The operating budget most important part is revenues budget which may be prepared using the figures given by the marketing department depending on the economic conditions of the market and the demand raised for the company’s products.

The other part of budgeting activity is preparation of financial budget. This budget is derived with the help of operating budget and with the help of capital expenditures budget. The capital expenditure budget is related to the expected costs in expansion of the organizations operating activity, which provides an input for the cash budget. The operating budget also provides the input for the cash budget and all of this budgeting activity leads us to develop the budgeted balance sheet and the budgeted statement of cash flow, which provides us an opportunity in making advance plans for financing activity if needed.

ABC costing system

Warning Signs That Suggest That ABC could help a Firm:

ABC costing systemA firm needs to have a refined costing system which can reduce broad averages for cost assigning purposes to cost objects and provide management with better and accurate information for decision making or cost controlling techniques. The firms need to observe the signs where ABC costing system can help in presenting accurate figures. ABC costing system identifies the association between costs, activities and products. The common signs are:

Firms need to be vigilant when there are two or more cost pools as when these cost pools share common costs then the allocation of costs needs to be exact to determine the true cost of a product or cost object.

When most or all of the costs are identified as output unit-level costs as some indirect costs contribute to different levels like batch-level, product sustaining or facility sustaining.

When the products have different requirement in volume, processes, batch sizes or complexity then ABC costing system should be adopted to get a more accurate picture of the costs.

When there is an opportunity for business to grow with a product which is well-suited for the firm and provides an opportunity for making profits. But the firm is also producing other products which are not raising much revenue and creating a burden on the firm.

When the operational staff has disagreement over the costs of marketing and manufacturing allocation and it is making their department to take burden of those products which are not generating much profit, then for the satisfaction and motivation of the staff they need to be made assured that the cost allocation is being managed properly.

Costing Approach

Costing Approaches

costing approachIn costing for the direct and indirect expenses we need to assign the overall indirect costs to a specific job, so that the management can have a close estimate of the costs spent on various jobs throughout the year. The major purpose for this allocation of costs to specific jobs focuses pricing of jobs, monitoring and managing costs, evaluating the profitability of an operation and making estimates about future jobs feasibility. There are two main approaches followed by the industries’ management in preparation of their internal reports, that is, normal costing and actual costing.

Now Normal costing helps management by allocating the direct costs to a cost object by multiplying the available actual data of direct cost per unit with the actual input quantities. While in the case of indirect costs the normal costing approach uses the budgeted indirect rates and actual input quantity figures to calculate an estimate of total costs of the whole job which gives a very reliable estimate about the actual costs incurred. Normal costing approach is generally followed by the management of manufacturing, merchandising or service industry.

In actual costing approach the main purpose of the management is the same of getting the reliable estimated costs of the cost object but actual costing estimates cannot be availed throughout the year like normal costing, as actual indirect cost rates are to be determined annually at the end of the year. The major difference between the normal and actual costing approach revolves around the calculation of indirect costs, because in actual costing the indirect costs are obtained by multiplying the actual indirect rates with actual input quantity.

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